DUNLEWEY ADDicfioN SERVICES LTD FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024 REPORT OF THE INDEPENDENT AUDITOR TO THE MEMBERS, Opinion We have audited the financial statements of Dunlewey Addiction Services Ltd (the 'charity') for the year ended J l March 2024 which comprise the Staternent of Financial Activities, the Balance SheeL the Statement of Cash Flows and the notes to the financial stateTnents, including a sutnmary of si.tynificant accounting policies. The financial reportino frarnewoTk that has been applied in their preparation is applicable law and United KincJdorn Accountino Standards, Èncludino Financial Reportin(r Standard 102 Thefinancial Reporting Standard applicable in rhe UK and Republic oflreland (United Kingdoin Generally Accepted Accounting Practice). In our opinion, the financial statements= oive a true and fair view of the state of the charttable company's affairs a5 at i l March 20?4 and of its incoming resources and application of resources, includino its income and expenditure for the year then ended. have been properly PTepared in accordance with the Financial Reporting Standard applTcable in the UK and Republic of Ireland (FRS 102) (effective l January ?015) - (Charities SORP (FRS102)}, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS I O?). have been prepared in accordance with the requirements of the Companies Act 2006. Basis for opinion We conducted our audit in accordance with International Standards on Auditlng (UK) (ISAS (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditorfs responsibilities for the audit of the accounts section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the accounts in the UK. including the FRC'S Ethical Standard. and we have fulfilled our other ethical responsibilities in accordance with these requirernents. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to goin(w concern We have nothino to report in respect of the following vnatters in relation to which the ISAS (UK) require us to repoit to you where: the trustees, use of the going concern basis of accounting in the preparation of the financial statements is not appropriate- or the trustees have not disclosed in the financial statements any identified material uncertainties that may cast significant doubt about the charity's ability to continue to adopt the going concern basis of accounting for a period of at least twelve months from the date when the financial statements are authorised for issue. Other information The other infonnation comprises the inforniation included in the annual repor¢ other than the financial statements and our auditor's report thereon. The trustees are responsible for the other infoTmation. Our opinion on the financial stateinents does not cover the other infom)ation and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other infonnation and. in doÈng so, consider whether the other infonnation is materially inconsistent with the financial statements or our knowledge obtained in the audit or othenvise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to deterJnine whether there is a materiaI misstatement in the financial statements or a materiaI misstatement of the other inforn]ation. If, based on the work we have perfornied. we conclude that there is a inaterial misstatement of this other infomation, we are required to report that fact. We have nothing to report in this regard. Page 11
DUNLEMTEY ADDicfioN SERN'ICES LTD FINANCI.4L STATEMENTS FOR THE I'EAR EDED 31ST MARCH 2024 REPORT OF THE INDEPENDEiYf AUDITOR TO THE METrIBERS' M¥itters on which we are required to report by exception In the light of the knowled(Fe and understanding of the Trustees and its enviromnent obtained in the COUT5e of the audiL we have not identified material misstateTncnts in the Trustees, Report. We have nothino to rcw>rt in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if. in our opinion: suffIcient accounting records have not been kep¢ or the financial slatetnent5 are not in agreemenl with thc accounting records- or certain disc105ures of tnjstees, remuneraiion specified by law are not made- or we have not received all the inforn)ation and explanarions we require for our audit. Responsibilities of trustees As explained rnore fully in the Statement of Tnjstees, ResFx>nsibilities. the tru5tee5. who are also the directors of the charity for the purpose of company laiv. are responsible for the preparation of the financial statements and for being satisfied that they give a ti'ue and fair view. and for such internal conirol a5 the directors dclerniine is nece5sarv to enable the preparation of financial statements are free from m&erial misstalemenL whether due to fraud or emr. In prepai'ing the financial swements. the trustces are responsiblc for assessing the charity's abilitv to continue as a ooing concern. disclosincp &s applicable. matters related to ooin£ con¢crn and usin? the goin? concern basis of accountino unless the tt'ustees either intend to liquidate the company or to cease operations. or have no realistic alternative but to do so. Auditor's responsibilities for the audit of the financial statements Our objectives are to obiain reasonable assurance aEKJut whether the financial statements as a whole are free fmm material misstatement. whether due to frdud or error. and to issue an auditols rert that includes our opinion. Reasonable assurance is a hieh level of assuran¢c. but 15 not a guardntee that an audit conducted in accordance with LSAS (UK) will alwavs delect a material misstatement when it exists. Misstatements can arise frotn frnud or error and are considered materzal if. individually or in the a£gregate, they could rcasonably be expected to influcncc the econotnic decisions of users taken on the basi5 of these financial statements. Irregulai'ities. includino frdud. are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities. outlined above: to delect matcrial misstatemettts in respect of irregularities. in¢ludin£ fraud The extent lo which oui. procedures are Capable of detecting irreuularities, including frau(L is detailed below. Explanation as to what extent the atsdit was considered capable of detectinu irreoularitie5, illcluding fraud The objectives of our audit iTt respect of frautL are to identify and assess the risks of material misstatement of the financia] statements due to fraud- to obtain sufficient appropriate audii evidence regarding the &ssessed risks of material misstatement due to fraud. throu(5h designing and implementing appropriate rcsponses to those assessed risks. and to respond appropi'iately to instances of fraud or suspected fraud ideniificd durino the audiL However, the primary responsibility for the prevention and detection of fraud rests with knth manaoement and those ¢harued with govcmance of the Charity. Oui- approach was as follows: We obtained an understanding of the leqal and regulatory requirements applicable to the charity and considered that the most significant arc the Companies Act 2006 and the Financial Rewrting Standard applicable in the UK and Republic of Ireland {FRS I O?) {effective l January 20151- (Charities SORP (FRS 1021. Enquiiy of manaoemenl. thosc Charged with governance and the entity's solicitors around actual and potential litigation and claims. Enquiry of entitrrf staff in ¢ompliance functions to identify any instances of any non-compliance with laws and reuulations. Reviewing financial statemcnt disclosures and testin£ to supixjrting documentation to &ssess complianc¢ with applicable laws and reoulations. Page 12
DUNLEWEY ADDicfioN SERVICES LTD FIlANCIAL STATEME.NTS FOR THE YEAR ENDED 31ST MARCH 2024 REPORT OF THE INDEPENDENT AUDITOR TO THE MEMBERS. Auditing the risk of manag¢tnent override of ¢ontrols. including throuoth testino journd entrie5 and other adjustments for appropriateness, and evaiu&ing the business ratiOne of significant transactions Outside the norn)al cou]se of business. As part of an audii in accordance with ISAS (UK) we exercise professional judgement and maintain professional scepticism throughout the audit. We also.. Idcntify and assess the risks of maierial misstatement of the financial statements. whether due lo fraud or error, design and perfoThn audit pro¢edures resrx)nsive lo those risks, and obtain audit evidence that is Sufficient and appropriate to provide a basis for our opinion. The risk of not deiectine a materia] misstatement resulting frotn frdud is higher than for one resulting from error: as fraud may involve collusion, foroery.. intentional omissions, misrepresentation5. or the oveIde of intemal ¢onlrol. Obtain an understanding of intemal control relevant to the audit in order to design audit procedures that are appi'opriate in the circumstances, but not for the PUTFKJSCS of expressing an opinion on the effectiven 5 Of the ¢Otnpany's Intern control. Evaluatc the appropriatene55 of accouniing policies used and the reasonablenes5 of accounting estimates and related disclosures made by the directors. Conclude on the appropriateness of the direclors, use of the ooino concern basis of &¢countino and, based on the audit evidence obthined. whether a maicrial uncertainty cxi5ts related to events or conditions that may cast significant doubt on the ChIty'S ability to continue as a going concern. If we conclude that a material uncertainty exists, wc are required io draw attention in our auditovs port to the relaied disclosures in the financial statements or, if su¢h disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to our audirols reporL However, future events or conditions may cause the ¢harity to cease to continue as a going concern. Evaluate the overall presentation, structure and content of the financi statements. includino the disclosures. and whcther the financial statements represent the underlying transactions and events in a Jnanner that achieves fair Presentation. A further description of our reSnSibIlitieS for the audit of thc financial ststements is locatrd on the Financial Rewrting Council's website at: http.'/lwww.frc.org.uklauditorsresponsibilities. This description fom)s part of our auditor's report. We communicate with those charged with governance regardins among other matteTS, the planned scope and timing of the audit and signifjcant findinos, including any signifi¢anl deficiencies in internal control that we identify during our audit. Use of our report Thi5 I'eport is rnade solely lo the charitable companv's members. as a bodv: in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and regulations made under that Act. Our audit work has been undertaken so that we might state to the Charitable ¢oJnpany'5 members those matters we are required to state to them in an auditors, reFK)rt and for no other purpose. To the fullest extent pennitted by law. we do not accept or assume resFxinsibility to anyone other than the charitable company and its members as a b(Kly, r our audit worL for this report: or for the opinions wc have fom]ed. LAWRENCE SHEARER F.C.A., Senior Statutory Allditor FOR AND ON BEI FiALF OF O'HAtL4 SHEAREII Ststutory Auditor O'HARA SHEARER CFL4RTERED ACCOUNTANTS AND STATUTORY AUDITORS 547 Falls Road Belfast BTI19AB Dated: 14th January 2025 Page 13