AirrIsM NI APA FINANCIAL STATEMENTS FOR ThE YEAR ED 31sr MARCH 2023 REPORT OF THE INDEPENDENT AUDITOR TO THE MEMBEI RS, Opinion We have audited the fin8ncial Statements of Autism NI (PAPA) (the 'clwity') for the year ended 31 March 202J wbich omprise th¢ Stalero¢nt of Financial Activities, the Balance SheeL the Statetnent of Cash Flows and the notes to the fit]anci statements lllcluding a summary of significant accounting policies. The financial reporting framewoTk that has been applied in their prepaTation is applicable law and United Kingdom Accounting Standards, including Finemcial R¢Forting Standard 102 ThefincmciaI Reporling StandLrd applicable in the UKandRgpublic oflrelond (United Kingdom Gen¢ralLy Accepted Accounting Practice). In our Opillion, the fiftancial statements: give a true and fair view of the state of the charitable cornpany's affairs as at 31 March 2023 and of its incoming resources and application of resources, including its in¢cim¢ and expenditure for the year then ended, have been properly prepared in accordance with the Financial Reporting Stand&rd appli¢abl¢ in the UK and Republic of Ir¢lalld (FRS 102) (effective l J8mauary 2015) - (Charities SORP (FRS102)), the Financial Repoiting Standard applicable in the UK and Republic of Jrelgnd (FRS 102); have been prepared in accordance with the requirements of the Companie8 Act 2006. Basis for opinion We conducted our audit in acoordance with International Standards on Auditing (UK) (ISAS (UK)) and applicxble law. Our responsibilities uuder those %E¥ndard3 are fither descrilKd in the Auditorfs responsibilities for the audit of the accounts section of our rerL We are independent of the charity in cordanCe with the ethical requirements that are relevant to our audit of tlie accounts in the UK, including the FRC'S Ethical Stand8rd, and we have fulfilled our other ethic21 résponsibilities in accordance with tknese requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusiolls relating to going concern We have llothing to report in resport of the following matteTS in relation to which the ISAS (UK) require us to report to you wh¢re: the trustees, use of the going concern basis of accounting in the prep8ration of the fmallcial statements is not appropriafy" or the trustees have not disclosed in the fan01a1 statement5 ally identified material uncertaiuties that may cost significant doubt about the charity's ability to continue to adopt the going conGern basis of accounting for a period of at least twelve tllonths froLn the date when the fmancial statements are authorised for issue. Other information The other information comprises the infomiation xncluded in the annual r¢porL other than the financial statements and our auditor's report thereon. The trustces are responsible for the other infonnation. Our opinion on the financial sLatements does not cover the other information and, except to th¢ extent otherwise explicitly stated in our report, we do not express &lly fomi of assur8nce conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, . consider whether the other inforniation is materially inconsistent with the financial statements or our knowledge obtained in the alldit or otherwise appears to be materially misstated. If we Identify sucb material inconsist¢nci¢s or apparent miterial n]isstatetnenls, we are required to determine whether there is a r]Yaterial nstateM¢llt in the financi ststernents or a Material tnisstatement of the other information. If, based on the work we have perfornied, we conclude that there is a matsrial LniSStatem¢nt of this other infomation, we are requir¢d to report that facL We have nothing to report in this regaxd. Page30
UTISM NI APA CIAL STATEMENTS THE YEAR ENDED 31ST tURCH 2023 FO REPORT OF TH EPENDENT AUDrro MEMBE Mgtters Oll }vhlch we Rre required to report by ex¢ept.lon In the light of the knowledge and und¢r8tanding of th¢ Trustees alld Its euvuttent obt&u)ed in the cow'se of the audiL we have not Identifi material misst&t¢meTts in the Tnjstees, Report. We have nothing to report in respect of the following matters in Tel&tion to which the Companies Act r¢quire5 us tr) report to you if, in our opinion.. 8ufficient accounting recoTds hav¢ not been kept or the financial statements .¢ nol tn agreement with the acwunting record5. or certain dL8¢losures of tWStee3' i'emuneration 8peGifi¢d by law arc not made. or we have not received aIl tbe inforn)ation and explanations we require for our audit. Responsibilities of trstee8 As explained mole fully ill th¢ Siatement of Truste&s' R¢spon8ibiLities, tbe tLWtees, who 'tr also the directors of the charity for the purpose of (x)faP8uy law, are Ltsponsible for th¢ preparation Df the fmancial statemcnts and for beinE satisfied that they give a true and fair view, and for suoh intemal control as th¢ director8 detennine is necessary to enable the preparation of financial statements thot are frec materiai mi88taEeDenty whethcr dl to fraud or eTh>r. In ptyparing the fJnanGi&l statements, the trustees are resp)n8ille for a88es8ing the charity's ability to continu¢ 85 a going conccu4 disclosin& a8 applicable, tllth related to going c4)nccrn and using the going concem b&sis of a¢]ting unles8 the tntstees either intend to liquidate the company or to cease operations, or have no realistic alternative bul to do so. Auditor's respollsibilities for th¢ audit of the finaneial sttemellts Our objectivei are to obtain reasonable ass'8n¢e about wbether th¢ financial statements as a whole are free from materia] ni(s8tatement, whether due to fraud or error, and to issue all auditols report that includes our opinion. Rettsonable assurance is a high level of &%swanc¢, but i8 Dot a Euarantee that dudit Qollducted in accordance with ISAS (UK) will always detect a tDaterial misstatsment wheo it exists. Mi58tatements can arise fro fiaud or error and are considered material if, individually or in the aggregat4 they could rea30npbly k erpected to influ¢noe the ecouomic deci8ion8 of users taken on the boS(s of th&%e financial st&t¢m¢nts. hiegul8Titie8, including fraud, are instances of nou-cornpli&nce with laws and I'eBulations. We d¢sAgll procede8 in line wit our respousibilities, outlined above, to detect material misstatements in respect of itregularlti¢s, including frau(L The &xtent to whiGb our procedures are Capable of detecting llTegularities, including frau¢ is detsiled below. Explanatioll as to what eKteut the audit wa8 eollsidered capable of d¢tecting irregul#ritiu, Including fraud The Objectiv of our audi in respxct of fraud, ar¢ to identify and asseys ihe ri8ks of material mi88tatement of the flancIal statements due to fraucL' to obtain suffiGient appropTiate audit evidence regarding the a58essed ri8ks of matsrial misstatenient due to frau through de8igniDg and implementing appropriate re8pon5e8 to the assessed riskg. and to respond appropriately to instances of fraud or susp¢ct¢d fraud identified during the audiL However, tlie pi'imary responsibility for the prevention and detsction of fraud Tests with both management and tbos¢ Gharged with govemance of tFLe Charity. Oui, approach wa5 88 follows: We obtained all understaoding of the legal and rBgulatory requirementg appticabl¢ to dLe charity and con8idered that Ébe mo$t signlfic&mt &re tb¢ Companies Act 2006 andthe Financid Reporting Standvd appli¢able in the UK and Republi¢ of Irelard (FRS 102) (effective l Janaury 2015j- (ChaTitia8 SORP (FRS 102), Enquiry of Manageent, those charged with g0ven}eC and th¢ entity's solicitors around acttl aad PDtential litigatioD Glaims. Enquiry of entity staff in compliaTLce fimctions to identify any instances of any tLon-compliance with laws alld regulations. Reviewing fiuat)cial statsTD¢Ut disc108ureg 8nd testing to SUP[ing documentstiou to a8se8S ci)mpliance with applicthle laws gmd regulatkons. Puge31
CIAL ST ETrIDEI D 31ST MARCH 2023 AUDITOR TO THE MEMBERS, Auditing the risk of man&gement ov¢rrid¢ of COLthls, including iiwough testing journd entries eod other adjustments for approprlat6nes& and ¢valuating thc bu8iness rationale of Si1¢nt transaclions outside the t18] Urse oFbuslnBss. As part of ¥sn audlt jn acfjOrdRn With ISA5 (UK) we exercis¢ prof¢s8ional judg¢ment aad maintain profBssioThal s¢¢pticiEtn throughout th¢ audlL We also: Identify and as5¢ss the risks of material mis8t&tement of the financial statements, whether due to fr&ud or ernr, de5i8n and pwf'orn] audit pr(dureS responsive to those rt8k4 and obtaiu audit evidence that is suffiGieDt and" appropriate to provide a basis for our opinion, The risk of not det¢¢ting a material tnisstatement r¢$uliinE fro fraud IB bigh¢r than for one resulttng fmra errol, as f1W may inyolve collusion, forg¢ryJ ifAtentional omissions, misrepreserLlatioDS, or the override of intrnl control. Obtsin an Ullder8tsllding of internal control rel¢vant to the audit in order to desisn audit procedures that are &ppropTi8te in the circurnstances, but Dot for the purposes of expressing an opinion onthe ¢ff¢otiveness of tbe cornpry's intttrnal control. Evaluate the appn)priatene8s of accounting policies used and the reasonableness of accounting estimates and related disdosures made by the directors. Conclude onth¢ Appropriateness of thB directors, use of the going ¢on¢ern b8sis of &ccounting 8n(L b&8ed on the audit ¢vidence obtaillel whether a JllateriaI uncertainty exisls related to ev¢llts or condition5 that Enay cast signifioant doubt on the cbarity's ability to wntillue 88 a going Concern. Tf we ¢on¢lude that a terial uncertainty exist8, w¢ required to draw &tteution in our auditor's report to the relaled di8G103ures itL the fanCi 8t&tcments or, if such disclo8ures are inadequat4 to tnodify our opinioL Our conclu3iollS are b8s¢d on the audit evidence obtained up to Out auditor's rep)rL How¢ver. futhre events or conditions may ¢ause th¢ Ghgrity to cease to continu¢ a going con¢er Evaluate the ovffl'all presentation, structure and CQDtent of the fnancial stslements. including the disclosures, and whether tlie financial statements represent the urLderlying ts'ansactioos &nd eveLils in a nanner that achieve8 fair presentatio A further description of oui. responsibilities for the audit of the fincial statements is l(Kated on the Financial Reporting Council's website at httpJlwww.fro.org.uk/auditorsrespollsibilities. This de8CriPtion foms part Df our auditoi's repoiL W¢ communicate with those charged with governalloe regarding, among otELCL rnatte, the piann¢d scope and t1]ng of th audit at]d Si1Ca findings. inoluding ally signifi(*nt deficiencic3 in inÉernal Gontrol that we identify during our P4udit. Use of our port This I'eport is rnade soltly to the charitable companys membtts, a8 a body. in &ccordance with Chapter 3 of Part 16 of the c(panieS Act 2006 regulations made under that Act. OUT audtt WO has been undertaken so that we might state to the charitable compallgs members those tnatters we 8re requir¢d to state to them in an aud(tors' T¢PQrt and for llo other purpose. To the filll&qt ¢xicnt permitted by law, w¢ do not accept or 80¢ rponsIbIlity to anyone other than ihe charitsble company and 118 m¢mb¢r8 a5 & body, fi)r Dur audit worL for this retK>¢ or for the opinion8 we IHYe f0c[L IAWRENCL SIIEARER F.CA., Senior Statutory Auditor FORIIND ON BEHALF ofi O'HARA SHEARLR, St&tutory Auditor CIiARTERED ACCOUNTANI3 AND sfATUTORY AUDITORS 547 Falls Road Bclfa8t BTI19AB Dated: 27tkn Novetnber 2023 Page 32