Can you please assist with a query I have on a co limited by guarantee? I am unsure if the company is entitled to the section 1A exemption?

Yes a CLG can claim audit exemption provided all members wish to claim this and don’t object. Please see the below text from the CRO website.

A Company Limited by Guarantee can avail of the audit exemption/dormant company audit exemption and the exemptions available to small/medium-sized companies.
Such a company can qualify for audit exemption, however a member can object to this under section 1218 Companies Act 2014.