COLERAINE SURE START PARTNERSHIP INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF COLERAINE SURE START PARTNERSHIP Opinion Wo have audited th8 financial ststemenls ol Coleraine Sure Stsrt Partnership (the 'charity'l for the year ènded 31 March 2025 wfilch comwise the statement of finanual acllwties. the balancè sheet, Ihe 5tslement cf cash flows and notes lo the fJnandaS staiernenls, induding significant accouffllng polkies. The financial reporting framework that hos been applled In Ihelr Pfeparalion is ap1¢able law and Unitéd ngdorn Accounllng Standards, including Financial Reporbng Siandard 102 Th8 Financial Repo.ng Standard applicable in the UK and Republic of Iland (United Kingdom Generally Acceptsd Acnr@ Practic81. In our opinion, tho finanoal ststemenls.. glve a true and fair vlew of Ihe 8lat• of the Charilable companV$ affairs a$ al 31 March 2025 and of 11$ Incoming sOurceS and appllcaion of resourc8s. in¢lud¥)g its Income and exp8nditurè, for the yr then 8nded-, have been propedy prepared in accydance wlh United lfjngdom Ganerally Acc8Pted Aco)untln9 Practice: and have bèen wepared In acts)rdan¢6 wlth Ihe requirements of th& Companies Act 2006. Basls lor oplnion We condu¢led our èudlt In aeeofd8nc8 wllh Intemalh)nal Slandarth on Audilln9 (UK) IISAS {UKII appllcabla law. Our iesponslbililles under those slandards are fwlher dascribed in the Audllorfs spOnsIbIlItI88 for the audit ol the financial statements section of Ouf report. We are indep8nd8nt of the Charity irb accordance wrth the ethlcal requlroments Ihal ars relevant to wr audit of Ihg financial statem9nts ) Ihe UK, indL¥Jing Ihe FRC'S Ethical Standard, and we have lulfill&d our other ethlcal responslbilities In accordancè wlih th858 requlrem8nts. Wa bell8ve thal the audit evidence wg Iwve obtsined ts sufficlent and appropriate to provide a basls for our opinion, Concluslons relatlng to golng conc•rn In audlling Ihe financlal $tal8men15. we have concluded that Ihe truslgos, use ol tho going o)nc8m basis of accounllng in the preparatlon of fft8 finandal 518tements Is approprlalo. Based on lh¢ work we have performed. we have nol Idonried any matertal uncertainlies relaiin9 to events or conditions Ihal. individually or collectively. may C8St signifKanl doubl on lh# ch8rity's abllity to Gontlnue as a golng concem for g period of At l•asl tr4elvB month8 from when th• financlal Statements arE authorised for Issue. Our re5ponslbilitles and lh8 responslbilili8s of th& trustees wih rèspeGt to golng concarn are descnbgd in the relev8nl sectknn5 ol ihSs reporL Other informatlon Th8 0th8r InfOrMaon cmiprises th• informotlon Iuded in th• annual rgport other than tha financial stalernents and ¢ur audhorfs report thereon. Thé twstees are rgsponsiblg for the olhor Inlormalion containgd wlthin tha annual repoti. Our opinion on Ihe financial sl8tsmen15 does not covar the other information and. eXpt lo the extent otherwlse expllcSlly slated in Ouf reparL wa do not exp$$ any fomi of assurance condUon thèreon. Our responsibillty ts to read the olher information and. In dolng so, conslder whethèr thè other InfoTm8tion is materially inconsislenl wlh the financial slatemenls or our knowledge obtalned in the course of Iho audll. or otherwlse appears lo be malarialty mlsstaled. If we Idgnlfy such material inwn5151encAes or apparent materi81 misstatements, we are required to determine whelher this 9ive5 rise to a material misstslement in the financlal slatemenls them59lvès. If, based on the work we have performed. we conclude that there is a material misstatom8nl of thls other informatlon, we are fequi¥ed to report that facl. We have nolhing lo report In this re9ard. Oplnlon$ on othèr matt&r5 prescdbed by the Companie$ Act 2006 In our oplftion, based on the work undprtaken in the cOe of our audk.. the informallon glven in the trustees. report for Ihe finanoal year for whlch the flnan¢kg13talemnts are prepared. which indudwts the dlrectQTS' report prepared for the PUTpoges of wmpany law. is consistent with the finanaal atmentS. and the dire¢lors' report in¢lLMJed wilhin the Iruste8< POrt ha5 been prepared in accordance with appli¢8ble legal requiremenls.
COLERAINE SURE START PARTNERSHIP INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF COLERAINE SURE START PARTNERSHIP Matters on which we are rewired to report by exception In the fight of Ihe knowledge and understandirwJ of the ckority and its environment obtained in the t£[se Df the audi¢ we have not Idènttlled mateiial mi5Statements n Ihe irectors. report Ilded wlthin the trustees. reporL We hav8 nothing to report in Pect of the folloYmJ matters In relan to which the Companies Ad 2006 requSres us to report to you rf. in our opinion- adequate aecounting records havo not been kept or retwns adequale fof ¢yJr audit have not been received from branches not vSsited by us" or the finants31 statements are not in agreement with the accounting te¢)Jrds and rgtums,- or C8rtain rfis¢bsures of tru5tee8' remuneration specffied by law are not made" or we have not reTrived all the biformation and explanations we wulrè for our auditr or Ihe Irus128s were not entiyed to PTepare the financlal statements in accordance with the small Gompanles regim¢ ond tske advantage of the small eOFroanies' exemptions in pparing the Irustees. report and from the requirement to prepaTr a $traiegic repo Responsibi5ities ol trustees As expL4inéd morè fully in the ststement of tnjslees. responsibiliiies. the trustees, wlKs are also th& directors of Ihg ¢TIty for the purpose of company law, are resporEible for the preparatK)n of the )Inancidl st2lements and for belng satisfied that thty give a twe and fair view. and for such intemal control as tho trustees delermlne 15 necessary lo enat4e the preparation of finanaal statements that are free from material misstatement. whether du8 lo fraud or error. In pwpariftg the financial statements, the trustees are iesponsible for asséssin9 the charity's ability lo continue as a going concem. di8closing. as applicable. matters related to going Goncom and thp going on¢em basis of accounting unless the trustees eittEr ntend to Ilwidate Ihe charitabl8 cnmpany or to ce8Sa operations, or have no realr5tic alternative but to do so. Audltorfs rnsponsibilities for the audlt of the finan¢lal statements Our obleetfvè$ 8ie lo oblain reasonable ossurance atKJut wh¢iher the financial $tal8ments as a whole are free frcm material mlsststernent. whether due to fraud or emr. and to issue an aLJilorfs report that Indudes our opinicsn. Reasonable assurdnce 15 a hi9h level of assuRn¢e bLrt 15 nol a guaranlee that an audit eondueled in #crdance with ISAS IUK) will always dele¢t a Materi missLgtsment when il 8$ts. MIs8tatements can arise from foud or error and are Consided malerfal K. indmdually or In the aggregate. they could reasonably be exp8Cted lo Influence the economi¢ de¢islons of users taken on the basis of these financial statements.
COLERAINE SURE START PARTNERSHIP INDEPENDENT AUDITOR'S REPORT (cOlNUED) TO THE MEMBERS OF COLERAINE SURE START PARTNERSHIP Irregularlues. incYudSng fraud. are instances of non-complianc8 with laws and regulallons. We dèsign pro¢èdufes in line with our responsltylilies, ouuined above. to delecl material misslatements in respect of regular111e8, includlwJ fraud. The extant lo whith our procedure5 are capable of detecting irTegularitie5. induding fraud, is detailed below. Exp18natlon as to what extÈnt the audit was consid•rod capable of dètecting irregulJrltle5, including fraud The oblectw¢$ of our audlt in respect of fraud. are: lo identify and assess Ihe rlsks of material mlsstatemenl of the rinanual slalemenls due b fraud,. lo obtain $uffici&nl appropriate aurfil evldence regardlng the assessed risks of material mi551atemtrnl due to fraud. through deslgnin9 and implementing appropriate r85pons2s lo ihose assèssèd $ks-. and lo respond approprfalely lo instancès of fraud or suspected fraud id8ntifiBd durfng thè 8udiL HowoV8r. Ihts Primary responsibdity lor the prevention and det&cllon tsf fraud rasls w¢lh both managemènl and those cha&d wilh governance of the charitable company. Our approach was as follows: We oblained 8n understanding of the legal and regulalory requirements applicable lo the chariiable company and con3Èdered that the most slJnlllcant af8 the Companles Act 2006, the Chariues Act INorth8Tn Ireland) 2008. the Charity SORP, and UK finand•l ieporting standards as issued by the Fwwlclal Reportlng C¢Junol. We obtainèd an undorstandlng of how the dsarilable company Ls)mpll88 wllh th8sg rewlrpmenls by dlscussions wlh management and those chgrged with governance. We assessed the risk of material missialernent of the financial statements. includlng the rl$k of mal&rial mi55ts1ement due lo fraud 2nd how It ml9hl occur, by trddlryj discussio vAth rnanaggment and thos& charged wllh governance. We inquiie(4 of managemant and Ihos& charged vAth govarnanre a$ to any known Instanc•s of non- compliance or suspecled non-compllance wlih laws and regulalions. 88sed on thls under5tandln9, we designed speeJfi¢ approprlate audii procedures lo identify Instances of )nwcompllanc• wllh law5 and regulallons. Thls Induded making enquiries af managèment and Ih05e arg&d wllh govemance and obtainlng additional corrobornllve gvtd8nce as foqulr¢d We lcsl the cornplcleness ol income to address lh¢ risk of fraud In revenu• recognition. Auditin9 th8 f15k of fftanagement overrtde of conlTols, Induding through testing joumal enlrfos and othèr adju5th)ents lor approp¢ialengss. and evalualino lh• busln055 rallonal of slgnificant tran$actlons that are unusual or ouisldè Ihe normal Course of busine88, As part of an audit In accordance vthlh Ishs (UK) w8 exercise prolossional judgement and mainlaln professlonal 8cepllcl$m throughout the audll. We also: Identify and a55e55 thè risk5 of matgri81 misst8t6ment of the finaw815tstements, whether due lu fraud or error. design and perform audit proc8dures responsive to those risks, and obtain audit evldence that Is sufficient ènd 8pproprfal$ to provlde a basis for our opinion. The risk of not detecting a materfal misslatemenl resultlAg from fraud is higher Ihan for one re5ulling from error, as fraud may involv8 collusion. forgery, inlenllonal omission5, misr8presentslions. or the override of inlemal control. obtaln an understanding of Internal control relgvanl to Ihe audll In order lo deslgn audlt procedures that are appropriala In the cireurnstances. but not for the purpo¥e8 Of expresslng an OPiniDn on Ihe effgctNeness of the ¢harttsble company's intemal control. Evaluate the approprialene55 of accounting pc41c19S Used th8 reasonablen855 of aGcount>ng e8mateS and Iglated disdosurBs made by Ihe trustees. Conclude on the 3pproprialÈness of the Iruste¢s' use of the going conr8rn basis of 8ccounting and, based on tho audit evidence oblained. wh?Iher a m*erial uncertainty exlsts relaied lo events or tondltk)ns that may cast significant doubl on the chaiilabl8 companys ability to ts)ntinue ¥s a golng concem_ 11 we conclude that a rnolallal uncertaSnty 8xisls. we ara reouired lo draw attèntbon in our auditor's report to th• r81818d disclosures In the fsnanoal statemenls or, If such tJi5ckJsures are inadequate, to modfy our opinion. Our conclusions are based on the 3udil eviden obtained up to the date of our auditor's rgport HDwev&r. futura 8v8nts or condillons may U$• Ihe charilabla company to cease to continue as a going concern. Evaluale Ihe overall presEntaan. Structu and content of th8 financial statements, inGluding Ihè dixtO8ures, and whether the financial slatem8nts rgpr8senl the undedying transaction8 and events ITr a manner that achloves falr preseniatlon. We communicale wilh th05¢ tharged wth governance reg8rdlng. among olher matttrrs. thg planned swpe and timing cl the audll and slgnificanl audll findings, induding any signfficanl deficiencies in internal conlrol ihat Wg identtfy rAJrin9 our 8uthL
COLERAINE SURE START PARTNERSHIP INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF COLERAINE SURE START PARTNERSHIP A further description of our SPonSIbl1111es is available on the Financial Reling Council's website at: http5J/ www.froor9.ukJauditoYsresponsibillties. Thls description forms part ofour atxlitofs repctrL Use ofour report This report is made solety lo the charttable Gompany's members. a$ 8 btsdy. in accordance wsth Cnapter 3 of Part 16 of the Companles Act 2006. Our Budil work has been undertaken so that we mlght stsle lo the charitable company's members those mattets we ale required lo state lo them in an auditorg repurt ano for no other purpose. To the fullest exient permitted by law. we do not accept or assume responsibility to anyone olher than the charitsble ompany and the chartlable company's membèrs as a body. for our aLKStt WOFK this rert. or for the opinions we have fDm)ed. .9 PL IJ) Dr R I Peters Gallagher OBE FCA (Senior Ststutory Audittir) For and on behalf of Moore IN.1.) LLP. StatutOryAjil0r Chartered Accountsnts 32 Lodg& Road Coleralne Cc*, Londonderry BT52 1NB 11 November 2025