INDEPENDENT AUDITOR'S REPORT to the Members of Links Counselling Service Ltd IA MpanY Ilmited by guarantee. not having a share ¢aprtai} Report on the audit of the financial statements Opinion We have audited the company finanaal sLements of Links Counselling Service Ltd rthe company'l for the financial year ended 31 March 2023 which comprise the Statement of Finanual Activities (Incorporating an Incorne and Expenditure A¢Unt), the Balance Sheet and notes to the financial slalements, induding the summary of significant accountsng policies set out in note 3. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards. induding FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland" applying Section 1A of that Standard and Accounting and Reporting by Charities: Statement of Recommended Practi¢e applicable to ¢haiibes pparIng their accounts in accordance with FRS 102. In our opinion. when reporting in accordance with a fair presenlatron framework the finanaal statements.. give a true and fair vrew of the stale of thc company." ¥ affairs as at 31 March 2023 and of its surplug for the financial year then ended-, have been properly prepared in accordance with Unrted Kingdom Generally A¢pIed Accounting Practice.. and have been prèpared in accordance with the requirements of the Charities Ael {Northem Ireland) 2008. Basis for opinion We conducted our audit in ardan with International Stsndards on Auditrng (UK) {ISAs (UK}} and applicable law. Our responsibilities under those stsndards are fvrther described in the Auditorfs responsibilities for the audit of the financial st8lÈrnenls qpctinn nf niir rp_rKbrt We a independent of the txjrnpany in accordan with ethical requirements that are relevant to our audit of thc financial statements in the UK, including the FRC'S Ethical Slaiid<iid. ¢iiid we h¢ive fulfilled our othei ethical te5PQn5ibililie5 in a¢xO[dan wilh these requlrements. We belleve that the audit evidence we have obtained is sufficient and appropriate to Provide a basis for our opinion. Conclusion? lOting to going concern In auditing the financial statements, we have conduded that the trustees, use of the going cOnM basis of aGGounling iii the preparalioii of I1 fiiidlliièil sidtei1iits ib dppfopiidle. Based on the work we have perfomied. we have not identified any material uncertainties relating to events or conditions that, individually or collcctivcly. may cast significant doubt on the ¢ompany'? abilty lo continue a3 a going IILEiiI fvr cl peiiod of at least twelve months ftom the dale when the finanaal slatements are authorfse¢J for Issue. Our responsibilities and the responsibilities of th• trugt80$ Wfth rospoct lo going concom are dascribad in the relevant 3ection8 of thi3 report. Other Inforniation The other information comprises the infomiation included in the annual report other than the financial statements and our Auditorfs Report thereon. The trustees are responsible for the other infomiation contained within the annual report. Our opinion on the financial 3talements does not cover the other infomation and, except to the extent OtheIse expliatly stated in our report. we do not express any fonn of assurance condusion thereon. Our responsibilty ss to read the other information and, in doing so, o)nsider whether the other infomiation is materially inconsistent with the financial statements or our knoedge obtained in the course of the audit, or otherwise appears to be materially misstated. If we idenbfy such material inconsistenaes or apparent material misslalements. we are required to determine whether this gives rise to a material misstatèment in thp ffin2nrixl statements themselves. If. based on the work we have perfonned. we condude that there is a material misstatement ofthig other information, we are requiTed to report that fact. We have nothing to report in this regard. Opinion on other matter prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of the audit: the information given in the Trustees, Annual Repori for the finanual year for which the finanaal stalemenls are prepared is Gonsistent with the finanaal statements," aiid the Trustees. Annual Keport has been prepare¢J in accordance wth appIlble legi reQuirnerrts. 10
INDEPENDENT AUDITOR'S REPORT to the Members of Links Counselling ServiGe Ltd IA cc¢mpany limited by guardniEe, not Iwvirwj a share capltal) Matters on whi¢h we are required to rewt by exception In the light of our knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees, Annual Report. We have nothing to reFQrt in respec* of the foll¢xiing matters bthere the Charities Act INorthem Ireland) 2CK18 requlres us to report lo you if, in our opinion.. adequate accounting records have not been kept.. or the financial statements are not in agreement with the accounting records and retums; or certain disclosures of trustees, remuneration specified by law are not made-. or the trustees were not entitled to prepare the financial statements in accordance vthh the small companies girne and take advantage of the small companies, exemption in preparing the Trustees, Annual Report. Responsibilities of trustses for the financial statements As explained more fully in the Slalement of Trustees, Responsibilitres set oul on page S, the trusteos aro rosponsibla for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such Internal control as they deiennlne Is necessary to enable the prepaNion of financial siatemenis ihat are free from material misslatement. whether due to fraud or error. In prp.paring Ihp fingnryal stat@m@nts. the tnjstees are resI$1b18 for assessing the company's ability to continue as a going concem. disclosing. as applicable, matters related to going concem and using the going concern basis of accounting unless management either intends to liquidate the company or to ase operations, or has no realistic alternalive but to do so. Auditorfa re3pon¥ibllities for the audit of the financial statements Our obieciives are io obtain reasonable assurance aboth whether the finanaal statements as a whole are free Irom material misstatement, whether due to fraud or error. and to issue an Auditorfs Report that includes our opinion. Reg$onable gssuranco is a high lavol of assurance. but is not a 9uarantee Ihal an audit conducted in accordance with ISAS (UK) will always detect a material misslatement when il exists. Misslalement5 attse froJn fraud or error and are considered material if. individualty or in the aggregate. they ¢ould reasonably be expected lo influence the economic de(isions of users laken on Ihe basls orinese flnanclal siaiements. Irregularities. including fraud. are instanee# of non-compliance with laws and rogulations. Wg dasign proc8durè$ in line with our responsibilities. outlined ave, to deted material misstatements in respect of itregularilies. including aud. The extent 10 which our proce(lures are capable of deiecD"ng irregulankn"es. induding fraud Is delailed below.. Furth•r infomation r•garding th• £¢opo of our TPOnSIbl11ti0C as auditor As part of an audrt in a(Kordance with 18As (UK), we exeruse Fwfessioiial judyeiwiewil drid WTldinlilill pfjifes5ional sceplicism Ihroughoul the audrt. We also.. Identify and assess the risks of material misstatement of the . vthether due lo fraud or em)r, design and perfomi audit procedures responswe to those risks. and obtain audtt eviden that is suffient and appropriate to provide a basis for our opinion. Tha risk of not detecting a material misstaloment resulting from fraud is higher than for one results'ng from error. as fraud may invofve collusion. forgery. intentional omissions. misrepiesenlatior15, or Ihe override of Intemal control. Obtain an understanding of intemal o)ntrol relevant to the audit in order to design audit prcKedures that are appropriate in the arcumstances, but not for the purpose of expressing an opinion on the effectiveness of the company s intemal wnlrol. Evaluate the appropriateness of accounting policies used and IIE reasonableness of accounting estimates and related disdosures made by trustees. Condude on the approprtateness of the trustees, use of the going conrn basis of accounting and, based on the audit eviden obtained, whether a material uncertainty exists related to events or ndItiOnS that may cast significant doubt on Ihe company's abiltty to conttnue as a going (x)ncem. If we conclude that a material uncertainty exists, we are required to draw attention in our Auditols Report lo the related disdosures in the financial statements or. rf such disdosures are inadequate. to modify our opinion. Our eondusions are based on Ihc audit cvidcncc obtained up to the date of our Auditorf¥ Report. However, fijture events or condition¥ may au5e the the wmpany lo cease to conlinue as a golng concem. Evaluate the overall presentation. structure and content of the financial statements. including the disclosures, and whether the finanaal statements represent the undedying transaclions and events in a manner that achieves fair presentation. 11
INDEPENDENT AUDITOR'S REPORT to the Members of Links Counselling Sarvico Ltd (A Gompany limitsd by 9uarantee. not having a slwp capilall We communicate with those tharged with govefflan regarding. among other matters. the planned scope and ts'ming of the audit and significant audit findings. induding any significant deficiencies in intemal ntrol that we identify during our audrt. The purpose of our audrt wort( and to whom we (we our responsibilities This report is rnade solely to the company's members, as a body. in accordance with Chapter 3 of Part 16 of the Companies Act 20C6. Our audit work has been undertaken so that we might state lo the company's members those matters we are required lo state to them in an auditorfs report and for no other purpose. To the fvllest extent pemiitted by law. we do not aGGepl or absuwne responsibilty to anyone other Ihan the company and the company's member as a body, foi our tiudil wotk. for thls repon, or for Ihe opinions we have tomied. Ruairi Maginn { for and on be DALY PARK MPANY LTD Chartcred Accountsnts and Statutory Audrtors 4 Carnegie Street Lurgan Co. Armagh BT66 AS nior Statutory Auditor) 30 NovernbEr 2023 12