COLERAINE SURE START PARTNERSHIP INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF COLERAINE SURE START PARTNERSHIP Oplnlon We have audlted the financial statements of Coleralne Sure Start Partnershlp (the 'charW) for the year ended 31 March 2024 whlch comprfse the statement of financial actlvltles, the balance sheeL the statement of cash flows and notes to the financial statements. Includlng significant accountlng policies. The financial reportlng framework that has b88n applied in their preparation is applicable law and United Klngdom Accounllng Slandards. includlng Flnanclal R8POrting Standard 102 The Financial Repo.n9 St8ndard appttcab18 In the UK and Republlc of Ireland (United Kingdorn Generally Accepted Accounling Practice)- In our oplnlon. th8 financlal stAt8rnent&' glve a true and falr vlew of the Stale of the diarftable company's affairs as at 31 March 2024 and of its incoming resources and appllcation of resources. IludIng 5ts Incomo and exponrfiture, for the year then 8nded', have been property prepared In accordance wilh Unlted Klngdom Generally Accepted Accotsnting Pra¢tl¢e," and have been prepared in accordance wlth the requlrements of the Companles Act 2008. Basls ft•r oplnion We conducted our audlt In accordance wilh Intemallonal Standards on Audlung OJK) {ISAs (UK)) and applir2ble law. Our responslbllltl8s under those standards are further descrlbed In thè Auditoffs responsibileS for the audit of tha Ilnanclal st8t•ments section of our report. W8 are independent of th8 charfty in accordance with the ethical raqulrements that are relevant to our audit of the financial slatements in the UK. including the FRC'S Ethlcal Slandard, and we have fulfilled our olher ethloal responslbllilles In accordance with these requlrements. We bellave that th8 audit evidence wo have obtained Is 3ufficlent and appropriat8 to provldg a basls for our op5nlon. Concluslons relatlng to golng concern In auditing the financial statements, We have concluded that the tnjstees, use of the going concem bAsl$ of accounting in tho preparation of the financlal slatements Is approprfate. Bas8d on Ihe work we have pefft)med. we have not identified any material uncertainties relatlng to events or condluons that, Indlvidually or collectively. may cast significant doubt on the charitys ability to contlnue as a gotng concem for a perfod of at least iwelve monlh5 frDm when the financial statements are authorised for1gSU8. Our re8ponslbllltles and the responsibllitles of the trustees with respect to going concem are de8rJibed In the rnlevant sèctions of th1$ r8porL Other Infomiatlon The other infonnation comprfses the Informatlon Induded In the annual report other than the flnanclal ststements and our auditorfs report thereon. The trustees are responsbble for th8 other information contained wlthln the annual report. Our oplnlon on the flnandal statements does not cover the other informatlon and, except to the extent othenvlse expll¢llly stated In our report, we do not express any fomi of assurance concluslon thereon. Our responslblllty Is to read the other Infcmwtlon and, In doing so, conslder whether the other Informallon Is materially Snconsistent with the financlal statements or our knowledge obtalned In the course of the audiL or otheTwlse appears to be materially misstated. If we Identify such materlal Inconslslendes or apparent material rnisstatements, we are requlred to detemilne whether this gNes rlse to a material mlsststement In the financlal statements themselves. If, based on Ihe work we have perfomied, conclude that Ihere Is a materlal mlsstatement of thls other Snfomwtion, we are requlred to report that facL We have nothing to report in this reg*d. Opinions on other matters prescrlbed by the Companios Ad 2006 In our opinion, based on the work undertaken In the course of our audit the information gtven in the tsustees, report for the financlal year for which the financial slatements are prepared, which indud85 the dir8Ctorg report pr8pared for the purposes of company law, is consistent wilh the fjnancial statements; and the dlrectors, report Included wllhin the knjstees, report has been prepared In accordance with appllcable legal requlrements.
COLERAINE SURE START PARTNERSHIP INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF COLERAINE SURE START PARTNERSHIP Matters on whlch we are rèquirèd to roport by exceptlon In the light of the knowtedge and understanding of the chanty and its environment obtained in the course of (he audl we have not Identified materFal misststements in the directOT5' report ilded withln the trustees, report. We have nothlng to report in respect of tha followlng Matte in relation to which the Companies Act 2006 requlres ug to report to you If. in our opinion: adequate accounting records have rnt been kepL or relums adequate for OUT audlt have not been received from branches not visited by us", or the financlal statements are not n) agra8m8nt wilh the accountlng records and triMS. or certain dt5closures of trustees, remuneratlon specified by law are not made; or W8 hav8 not recelved all the Infonnatlon and explanallons we requlre for our audltr. or the trustees were not entllled to prepare the financial statements in accordance wllh the 6mall companles reglme and take advantag8 of the sm811 Companies. exemptions in preparlng the trustees, report and from the requlrement to prepare a Strateg reporL Responslbllltles of truste•s As explalned more fully in the statsment of truslees, responsibllltr8S, thg trustees, who are also the dlrectors of Ihe charlty for the purpose of company law, are responslble for the preparatlon of th8 financlal statements and for balng satlsfj8d that they glve a true and fair view, and for such Intemal control as the trustees detemlne Is necessary to enable the preparation of finandd statements that 8re free from materlal mlsstatemenL whethgr dug to fraud or error. In preparing the financiat statements. th8 trustees are responslble for assessing the charlvs ablllty to continue as a golng concern, dls¢losing. as applicable, matters related to going concem and using the going oncem basis of accounllng unless Ihe Irust88S elther Intend to liquidate the charitable cK)mpany or to eeasa operatlons, or have no reallstlc altemal1 but to do so. Audltor's responslbllltles for the audlt of the financlal statements Our objectives are to obtsln reasonable assurance about vthether the tlnanclal statements as a whole are free from material mis5talgrnenl. whether due to fraud or error, and to Issue an audltorfs r8POrt that Includ8s our opinlon. Reasonable assurance is a high level of assurance but Is not a guarantee that an audil conducted In accordance with ISAS (UK) will always detect a materfal mlsslatement when It exlsts. Mlsststements can arlse from fraud or error and are consiclered material If. individually or In the aggregate, Ihey could reasonably be expected to Inljuence the economlc de¢lslon6 of users taken ¢Jn the basls of these financlal statements.
COLERAINE SURE START PARTNERSHIP INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF COLERAINE SURE START PARTNERSHIP Irregularitsès, Includlng fraud, are tristances of nomompliance with laws and regulations. We design proc8dur8s In Ilne with our responslblllties, outlined above, to detect material misstatements in Te5pe¢l of Irregularities. induding fraud. The exient to whlth our procedures are capable of detecting IrregulaiTli85, including fraud. is detailed below. Explanation as to what extènt the audlt was consldered capable of dotscting imegularltles, Includlng fraud The oblectives of our audit In respect of fraud, are; to identify and assess Ihe rfsks of material mlsststem8nt of the ftnanc7al statements due to fraud; to oblain sufficient appropriat8 audit evidence regarding the assessed rfsks of materlal misstatemenl due to fraud, through deslgning and implementing approprlate responses to those assessed rfsks., and to respond appropriately to instances of fraud or suspected fraud idendfled during the audit. However, the prfmary responsib511ty for the prevention and detection of fraud rests with both management and those charged with governance of the ¢harliable compan Our approach was a8 follows: We obtalned an understandlng of the legal and regulatory requirements appllcablg to the charitable company and consldered that th8 most significant are the Companies Act 2006, th8 Charities Act (Northem Ireland} 2008, the Charfty SORP, and UK financial reporting stsndards as Issued by the Flnandal Reporting Councll. We oblained an under51andlng of how the charftable compary compll&s thesg requlrements by dlscussions with managemant and those charged wilh govamance. We ass8ss8d the risk of material misgtstement of the financial ststements. Includlng th8 risk of mater181 misststement due to fraud and how It mlght 0Ur, by holdlng dlscusslons wlth management and those harged wllh govemance. We inqulred of management and those charged with govemance as lo any known hstanc•s of non- ¢ompllance or suspected ncn.compllance wlth laws and regulallons. eased on this understandlng, we deslgned specific approprlate audlt procedures to Identlfy tnstances ol non-compliance with laws and regulatlons. Thls induded rnaklng enquirie5 of management and those charged vith govemance and obtalnlng addlllonal corrobordllve evldenca as requlred As part of an audlt In accordance with ISAS (UK) we exerdse prof8sslonal fvdgement and malntaln profe5slonal scepticism throughoul the audit. We also: Identify and assess the rfsks of materfal mlsststement of the finan¢l81 statements, whether due to fraud or error, deslgn and perfom audlt procedures responslve to th¢)se dsks, and obtain audit evidence that Is sufficlent and approprlate to provlde a basls for our opinlon. The risk of not detecting a malerial mlsstatement resultin9 Irorn fraud Is higher th8n for one resulllng from error, as fraud may involve collus10n, forgery. intentional omlsslons. misreprasentations. or the overTlde of Intemal control. Obtaln an understanding of inlemal control relevant to the audit in order to design audil procedures that are apprOpat8 In the circumstances, but not lor Ihe purposes of expressing an opinlon on Ihe effectlveness of the charilable CDrnpanS intemal )nIr01. Evaluate the appropriateness of accounting policies used and the reasonableness of accountlng estlrnales and related disclosures made by the trustees. Conclude on the appropriateness of the trustees. use of tho goirvJ co0M basls of accounllng and, based on the audlt evidence obtained. whether a material uncertainty exists rdated to events Dr conditlons that may casl significant doubt on the charitabl8 companys ability to conllnue as a going concem. If we conclude Ih2t a materlal uncertainty exists. we are required to draw attention In our auditor s report to the related dlsclosures In the financlal statements or, rf such disclosure5 are inadequate. to Modify our opinion. Our concluslons are based on the audit evidence obtained up to the date of our audltorfs report, However, future 8vents or conditlons may cause the charitable company to cease to conJDue as a going concern. Evaluate the overall presentatlon, struclure and content of the ffinancial statements. including Ihe dlsclosures, and whether the financlal statements represent the underlying transactlons and evonts in a manner thet achieves falr presentation. We communl¢ate wlth those charged wlth govemance regarding. among other rnatters. the planned scope 8nd tlming of the audit and slgnifi¢ant audtt findings, Includlng any slgnlficant deficiencies in intemal control that we identify during our audiL
COLERAINE SURE START PARTNERSHIP INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF COLERAINE SURE START PARTNERSHIP A fvrther description of our responsljllltles Is avallable on the Fmancial Reporting Councll's website at https:11 ww.fr¢.org.uklauditorsTesponsibililies. Thls description fomis part of our auditovs report. Use of our report Thls report Is made solely to the charitable CoMpanS members, as a body, In accordance wlth Chapter 3 of Part 16 of the Companies Acl 2006. Our audit work has been undertaken so that we might state to the charitable company's members those m8tler8 we are required to state to them in an audltors, report and for no other purpose. To the fullest extent pemiitted by law, we do not accept or assum8 responslblllty to anyone olher Ihan the charitable company and the charflable compan8 members B5 a body. for our audll work. for th15 reporL or for the opinlons we have fomied. Dr R I PÈt•rs Gallaghor OBE FCA (Senlor Statutory Audltor) for and on bohalf of Moore (N.1.) LLP 13 December 2024 Chartered Accountants Statutory Audltor 30-32 Lodge Road Coleraine BT52 1NB