KnbToEetherFeif&l dep¢ttdknt dor. nwbvl t& the, membTh• WE &udfited th. ffitmnciajl gtatemMt& Kith Togttlkn tht y¢ar ¢lldl 3ll Mar¢h, 2114 wlljth ¢rJmpri8e' th¢ strternE of Financial A¢iiwiliu. the Balance, dlt. Ca81kn Flbw StatemEnl andl trj, ffinanoi4118tsiEments4 inclk]d5n¥ $i¥nifi¢anl accounling pollcie8.The financiali reportin¥ ffr&mework tha¢ Ila8 Ib¢eni appliodi in, th¢ir pr&pllrntioni 18 appllcalble lW and Lihited Kingthrni Ac¢ounting Standthl8¥ in¢ludlng Financio R¢poMring StoThduud IIOQ, The Financi1 Repowthng Standknrdl applicablt in the UK andl Republic ThT¢lknnd Kin%dthi CJener&Uts Aepd Acoowiling PITa¢ti¢¢)L opinifJnw financiall sl#t¢rneTrl- - give &, lTh¢'aRd vi¢w Of tllt gt& the ¢lthitiblb TrAknllI 21D24 and i inooming ano118ppq&r4knni of ye theni - kni¢be, pT¢pornd ini ao¢tyrdknnttwith Unitrd 'ng&mi Gentrnlty A¢o4Df¢dl Aooounting IPkna¢th¢4 - hawo be¢n ithi with wpJiuenThEnts Cornpuniu A4t 2NJ6,.. opmwjn We LwiduLtsJ our with, IhternaliTrnI Stttndkrdbs Aud&itin IIIKI (IISkn WK)Il and app1sIbIl¥ lkni. OIM Mp011]1i und¢v thr)8¢ $14nd&rd& dthrilbed in the Auditorfa mpon8ibi@ili fov th¢ of iht, ffinanciajl 8taternent& se¢tiD)w of Ive indkptftdthl of the, chlty in, a¢ofythoe with, th¢ othiu,I t¢quirEments uelèvant to: aud51 of th¢ In0clo1,, statcmcnts ini the tnclbdkng th¢ FRC's Ethical Standardl &nd': we Ik&ve 1lled1 our othLr ¢thiLuI: wupon¥ibilitiip¥ ini accordwice with, dl¢8¢ iments, We Ibelivv¢ that the audSti evidenctt we IkRv¢ obthined itj yuffiLi¢nl andl appvupriate to, pN)vide ai b18. for ijpinioni Ihiaudilin% the financi&ll ¥lotrm¢nts, we Ilk&l the of the Diing ¢onE¢rn, b4Bi&of £nting ini ihe preparnlthDn, of th¢ financillll i&apprnpii&. OAI witJk we h&we'p¢rforniedl we'llov4¢ any m&lkni&ll un¢ertainiie8.relhling roi¢vents, ¢zondition&thaL indiNTidll1l ¢fyllè¢iThwelbé. may ¢a8t SI1£&nt dk)ubt on tlle Lllttriknble ci)mpany'& ability ro, continue as u going cfync¢rni lknw & p¢nuai at lthi Nid,ve nionth& IITM wlk¢ni th¢ ffinllnoi1 3taltmeAr&.ar authoriBedl for, iU Hbwever. P)rdfiots 8111 te eventsw and sub8QqyEnl ¢V¢llts W )wuI ini OUtMe thufi in¢iThn8i8teAt. withi ffaBon8blk at the lime they wee Madè,. the ab8¢n¢¢ of w¢fertnce ro,a', malerilll. uncertointy ini this aud5rov'8 v¢port IB not a, ¥uurantee thui ihe Compony will: ¢ontinu¢ in, op¢TRtiDni lJb)7 spOnSIbIlItie und the responsibilities of the tswte¢s with, to,goin%con,Illle d&sc, ini dl¢ i&wanl this othuT infigmnationi ctDinpri&e> the infi)pmatiDni inclded, ini annuull rwrt4 OtIIuT than, the ai%county andl aud5tOTr PDt thertoni Tlle illustees arek rtspon8iblè for the othEr ÈnfonnutiDn,, opinion oni the accouni db¢¬ ¢o¥ev the oth¢w inforni&tioni andl we db, not expreyB any forni, of a8surnncE conclusiDni thereDnL th, ¢onne¢tiDn widl audfit the'accounts4 sponsI1b1}lty isi tfj,Thd, the othev inforni&tion in dbin Gonsidèr whetllllT t1le'odl inthnn&tiDni i&maltriullb iniu)n&i&knl with th¢'aG¢Duntyov our. IlnfywlkdK¢' ISroinl ini the'audli or orfleTh¥is¢ app&w& to.lbe nwf¢wiFJlI MISted. knywe idèntify su¢hi mateviv411 in¢on&islEnoie8.or appllrtnt mutEri&l,' misstatements, We'a wequired ro.d¢ltrniine whether rfIe is a. moiEiiall isstatem¢nt in, the accounls ov a, moteri&l': mis'sfatement.. of the other inforniation,. I, oni the work we, hRNTe perfomned, w¢ conclkndè is, ai nml, mi8XtalEment ofjthis other infovm&tion, wo are vequirnll ft), Drt Wi2, Il&v¢'nDthing ro, ropDrt ini thi&vtgaTh&' Page 16,
i our opinionk Ih&8edl oni ini the ¢oun¢' audi¢.. infrornJHtsoni ¥iv¢NI W0) the'd6ff¢toTr' ry. rt pr¢pw¢d fw th¢ owjmpony lknw. for finan¢iall yeau whN¢lkn finanriql i& ¢tyn8iwni with thv fiDunc78l stat¢wJw?tsb andi the th"reclDr&' ith¢lldWwithiTh thi kn, pr¢BsaweoV ini lèga,11 reqUIrenlis. we'affe, npovl by oxeepth• Wt kn¢ inÈ tht fijllbwing ini v¢lthDnP ltr wlki¢lli the ConnpaniuAot 26, ib'you IQ ini opinioAC the IntsmnI in tht, finanriall &i#t¢rne I inoomBi&I)2nl in,. aThy r¢spTrxU with th¢ IN81, sufficttnt UC¢¢)unitrn¥ have noi beeni kepc or th¢ hnonLiuI ytat¢m¢nts are nol ini &gYeement with, tht ¢Eounlthng w¢ not 1ved1 all, the inlorni&lioni andl ¢xplan&lion8 w¢ require our auth Afj pIAned1 more 11¢ ini th¢ Slbtement lJu&lze8 R&8ponsiBilitiw th¢ IITUSte¢&% wllo, are akn thL DirethTr Irthe charity fi)r the purpo8¢ of ¢ompAny law, are mpDn8ibl¢ ftir th¢ PTEtiOn, ihe &¢counts andi for bting sati&icdl thai they gi¥e'a Iwue andl faiw view, and fw, such iDIEmul Cont1! ay ille committee deterniine is, to,enablè the pryarntioni of aE¢ounts are. free ihTDnw m&tsiHI mithttm¢n¢ wll¢thu dkn¢ fo, fThud th)prepArins the thE,lIar¢.ryon8lb1&, IknT a8Re98in¥ th¢ ¢haritybalbillity tOFconiinue a& w gTring, ciJn£wn¥. dfisclbsing. app15¢aknlè,. mAtten lared1 to, going conr¢rni undl using the going ¢oncem b&&i8 of ftrbjQ¢ti,ll5lu1nl Thsonul&lè a88ur&Th¢¢ dlE' ffinDnciull 8tsitmentsa8.ai Wllol&'e, thT¢e' fix)nii m&tviull rni88tkÉrmenL wllrt1lI dkne ib, fraudl ¢mr, andi aniaudltrjrfb uepDrt thao In¢ld&%ll piniDni R'¢2ason&lJle assunce. ib,Ui Iligll. level Asbuvantt¢.. Ibut i& not a, guarantee thv4l an. &udit coiidbjcfrdl ini u¢Gordano¢ with 15A8 (IUK)Iwilli alkvays d¢t¢¢l a mar¢11 mi&8totenient when: it ¢xi8ts, Mil88lUt¢ments ¢an: ariBe )m, hudl erni andl ¢nSIded, mat¢vial 1£ ind1vidknull or in the 8¥ggate, they ¢ouldl reasonably Ik ¢xpEthdl roi ind11enEr.tht'¢QunOMIB dèoi8ion8,of u&er& tai&eA oni the Iba&j8,of these anCIall slatements, Paoe 17
Ikwegulbriti¢9, including Ihudl in8tonoos ot non-compliance with, l&ws&nd: ro¥uLotyDTh& We dkni iTrwlknili¢& im¢lbdlng frnodl exltnl foTrwlli¢hJ ¢tw prn¢¢dbJy¢& n¢apbk'fyf d&t¢otin¥iryewAlknwity. fraud i& dttsilh2d Ibtlhw:. We lknw$ and Iro1 b¢¢xpe¢ted im, kn¢ • m4rid IIIB. 1Fn¢1I 8fatemYnl¥ ri&k&of matimiall dkne toi fraudl.u&imyour undththdlng olth¢ Mtity, ' indknstyy. vegulkntory enviv¢menl and ijther txf¢rnol lkntorn and inv4uiry with, the,TmS1CL additiwn¥ a88¢83meni procedtw¢& in¢lUd. inquiring with, th¢ Trustees a8 tsD, the ¢huni¢i¢s polli&ie$ and, predhart complian¢e with Iktws and rtylkntitDns and LDveven¢ion and &teotiDni t, ionqyiwing wlk¢thu TDUStee& l&&ve' knowl&de of any &cbJal', yusp¢¢trd nonOMplintt with IbMv9 Th28uIkntiDn8 IW allkged fraudl dlt'dkniti¢3 and f¢gall and B0d miTrufe&. , d&8CU88ed lknws fa¢torn the nttdroifmiffjl akn amo)Trg Thr ¢h4wity i& subjEol to, lows andl Rgu,lkntion&, diR¢ilts tht th¢, ffinonoiol 8tsknent&cknity an& finon¢ioll Iyrtin¥ l¢gitrJlation. W¢ as8Va&ed', the extent of ¢t)mpl&uno¢ with th¢8¢ Ikws andl llegulalion8 a&, part ofjou p¢thr¢S the u¢Jknf¢d ffinonciol statement ItM incllllth'n¥ ass¢s8ing th¢. financiul, statem¢ni disclb8Uand apTeeing them ts)I supporting dbcumentation wllcn, ts¢o¢wry. The ¢hwpity is ttty, many lknws,andl uegulhiion8 wlltre the con8equenc¢8 of nonMplIn¢t ¢oulb Il&ve & mDteriDiI efft on amounts or diuclthur&8 ini tlle financial, ststements, foTr in8tance through the impo8ition of l&ii¥ationi We idèntifi Ilke fi)Ilowin8 auca8 as th08¢ n108t 'e1( b), ]h&¥e sudl, w effert h¢althi ondlsal¢ty. anliwbvibery. emplbymenl I,.wITh)mQnll Iknw.. Aud5tin¥ sthndknlB,1Smil rfie niuired. &ud5o predr&S tDI idtntify nonbcompllunce with, these non45recl lknws, andi v¢gulhtion8 to, inquiry oifthe TLrnStees andi inEgp¢Ltioni off r¢wilatory and lyll any. Tlh limittdi pr0cttdl dSdi idkntify acthull or, suypectsd nonp complianc¢'. WE. a¢56¢dI ¢v¢ntro condEtiDn8. thut inthcate ani inccThtiN¢' pr¢s6Ure'ty)QomI1 prnyidè. ani opportbnity ro ¢tJmmii hudl As Miyired by aud&tiny slandknrd14, w¢ p¢rfomiedl proeedknrtg adlknB. Ille lBk IT Enanug¢menl o¥erridè ¢(tyntrols. 01) this audSt w¢ doi noi Lb¢l&¢ve th¢¢ i8.&1 fiHud. risk wdkt¢dl rt¢DlthDnL We'didl id¢nitify any adllitiDnAII hudl risk thirwDn8e'ibTrrrith of'fruudl w¢'al&o'pevfi)nlledipwrO intlbJd5ng. idkntifynwJDuwnallentrie&tsJ,k ba&edl I, ¢itl1 andl ¢ompaving thE idèlltiffl1 entriLg,tbi SUPPOrting dknoumonlUtibJnQ e¥alu&ting the I1n& PUVP08e signifirant unu&uull thEn8aclionMi a88wing a¢oounlin¢SknMaltkn lh.% anda88¢38in the disclbsum ini the ffiAanciaL' slktemcn Olvin&foithE inll¢Mii l&milUtiDn8.of ani audfit, theR i&ani unaMoidknblk'ri$k w¢ may IlaN¥e dète¢ftdl som¢ motoDillll mis8tat¢mEnlS. ini the ffnoncial staments, t¥eni thDugll we prop¢vl plknned! and, perfonnedi ou audlt ini ac¢orthnce withi audltonw stand&nJ&, &umple, th¢ fiJrtA¢r r¢mDv¢dl non- ¢ompliance witll lwS andl r¢¥ulkntiwns,{'iryeguluvIti)' 1$ fv()m,. dle events undi trngLtOn8. r¢ffle¢ted! in. the fin&nci&l sthtements,. th¢ l¢ss like1 tlhe inlhetentlts l&inithdl pvwiedbjrtrsNqV1red, by audSting sMIdrd& wtguldl idtntify IL. Page 1,8
IhiadklRtiDn', a&, withi any audfc thoTe iemain8 a, Iligl&¢r risk 0fn0nt¢ctsllI ¢Jfiruwilaritii 4 a& muy invol£ int¢ntional', Qmi8L4ion4 misrcpwesentations, the'¢DvenTith of infrn?aJl Control We nl1, Ibw preventin¥ nonFcompliuno¢ andl cannot b¢ exp¢ctd' tr) d¢f¢ol Th0n- compltance withi aj A d¢8oriptiw ol wponsllbillli of thea¢oount& i& IkJ¢at¢d tht, FinanEiaQl Council:& wthit¢aL-. l&typrilwwwthT¢.sYJr&JthJaudknD r¢syon8ilbilllir& 1knrn. path of Tkn p¥ryMe ol audh wovk toi our Wry1111tks This r¢port solely tsD, the dnritsble ¢Dmpuny'3 rnenuben. )1& & ld, in &ccTrrdknc¢ wi'thi Ch&ptev 3; of Pknl 16, olTthe Cornpanit&.A£t 21106. aud%t work fj& Ib¢ unden&keni80 that w¢ slate th ¢lkuitsblk' ¢ornphny'b, mEnrylben mRttaB we ryittd, to, slat¢ to, t¢mi in an auditJrrs' report andl nnTr purw. To, tht ffi]llk extenl pernThithdl Iby lknx. wettoi nol att¢pi RsponailbilMty other thoni the dloritalbllr Qompany andl the ¢harIiabl&¢oaTrp8nkn mtmlb¢¥&a8.& Ib¢D. audoi iknT IIIi& lkn the opiniDllS, we Ilaiue knm¢dL Rkh•Yd Ilfechy FCA Isentorstatthry Athrj F•r *nd oni behalf ol NtCr¢ery Tuikinzthtt StOCkn LTD l Labyo• (hwj BELFAST. FIXG MTS (Dec 23, 2024 17..18 GMT), Pkge 119