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 fi￿ther descrilKd in the Auditorfs responsibilities for the audit of the accounts
section of our re￿rL 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 f￿an01a1 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 n￿stateM¢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 euvu￿tt￿ent 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 tr￿stee8
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 st*temellts
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 proced￿e8 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 f￿lancIal
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 th￿e 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 Manage￿ent, those charged with g0ven￿}eC and th¢ entity's solicitors around actt￿l 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 Si￿1￿¢￿nt transaclions outside the
t￿￿18] ￿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 intrn￿l 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 f￿anCi￿ 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 fin￿cial 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 Si￿1￿Ca￿ 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￿¢ r￿ponsIbIlity 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 f0￿c[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