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 sL*ements 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 p￿parIng 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 a￿rdan￿ 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 cOn￿M basis of
aGGounling iii the preparalioii of I1￿ fiiidlliièil sidtei1i￿its 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
Othe￿Ise 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 kno￿edge 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 appIl￿ble legi reQui￿rnerrts.
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 a￿ve, 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 T￿POnSIbl11ti0C 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 suffi￿ent 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 con￿rn 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