ACTION MENTAL HEALTH
(LIIVIITED BY GUARANTEE)
LIIAR'fARLII) ACL'()UN'fANTS
INDEPENDENT AUDITOR'S REPORT
TO THE DIRECTORS OF ACTION MENTAL HEALTH
OPINION
We have audited the financial accounts of Action Mental Health (the 'charitable company,) for the year
ended 31 March 2023 which comprise the statement of financial activities, summary income and
expenditure account, balance sheet, statement ofcash flows and the related notes, including a summary
of significant accounting policies. The financial reporting framework that has been applied in their
preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The
Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally
Accepted Accounting Practice).
In our opinion the financial statements..
give a true and fair view of the state of the charitable company's affairs as at 31 March 2023,
and of the charitable company's incoming resources and application of resources, including its
income and expenditure, for the year then end8d',
have been properly prepared in accordance with United Kingdom Generally Accepted
Accounting Practice., and
have been prepared in accordance with the requirements of the Companies Act 2006,
BASIS FOR OPINION
We conducted our audit in accordance wlth International Standards on Auditing (UK) IISAS {UK>} and
applicable law. Our responsibilities under those standards are further described in the auditor's
responsibilities for the audit of the financial statements section of our report. We are independent of the
charitable company in accordance with the ethical requirements that are relevant to our audit of the
financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other
ethical responsibilities in accordance with these requirements. We believe that the audit evidence we
have obtained is sufficient and appropriate to provide a basis for our opinion.
CONCLUSIONS RELATING TO GOING CONCERN
In auditing the financial statements, we have concluded that the Directors, use of the going concern
basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to
events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to
continue as a going concern for a period of at least twelve months from when the financial statements
are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to golng concern are described
in the relevant sections of this report.
17 Mandeville Sti'eet
PORTADOWN
Craigavon
BT62 3PB
Tel..+44 (0)28 3833 2801
+44 (0)28,3835 0293
'I'L.1: ,14 (11)'Jll £):'.()(> 7.'45f
4TIAG'
ChArteredAc(oiintnn15 1 RoRlsterOdAiidiio￿ l Llliirlercdl￿AI1I1SoI* I J.'rJKr'iislc Attouiitli nt5 | CO￿1￿[￿t￿ 1lii)èntEAil￿wrK
GMCG. isotradinR TrainpDIGNlcGGroup l.irnitcd. IlcBNTr.. NIosyfi6u. l.islnfDirL￿L,1￿r&JVi1iIllb1ets1 i¢81sti'rL.dofficÉ
www.gniegca.com

ACTION MENTAL HEALTH
(LIMITED BY GUARANTEE)
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE DIRECTORS OF ACTION MENTAL HEALTH
OTHER INFORMATION
The other information comprises the information included in the annual report, other than the financial
statements and our auditor's report thereon. The directors are responsible for the other information,
Our opinion on the financial stat8ments does not cover the other information and we do not express any
form of assurance conclusion thereon.
In connection with our audit of the flnancial statements, our responsibility is to read the other information
and, in doing so, consider whether the other information is materially inconsistent with the finanGial
statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If
we identify such material inconsistencies or apparent material misstatements, we are required to
determine whether there is a material misstatement in the financial statements or a material
misstatement of the other information. If, based on the work we have performed, we conclude that there
is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
OPINIONS ON OTHER MATTERS PRESCRIBED BY THE COMPANIES ACT 2006
In our opinion, based on the work undertaken in the course of our audit..
the information given in the Directors, Report, which includes the trustees, report prepared for
the purposes of charity law, for the financial year for which the financial statements are prepared
is consistent with the financial statements., and
the directors, report has been prepared in accordance with applicable legal requirements.
MATTERS ON WHICH WE ARE REQUIRED TO REPORT BY EXCEPTION
In the light of the knowledge and understanding of the charitable company and ils environment obtained
in the course of the audit, we have not identified material mlsstatements in the directors, report.
We have nothing to report in respect of the following matters in relation to which the Companies Act
2006 require us lo report to you if, in our opinion:
adequate accounting records have not been kept, or returns adequate for our audit have not
been received from branches not visited by us., or
the financial statements are not in agreement with the accounting records and returns. or
certain disclosures of trustees, remuneration specified by law are not made., or
we have not received all the information and explanations we require for our audit.
RESPONSIBILITIES OF DIRECTORS
As explained more fully in the directors. responsibilities staloment on page 9, tho directors are
responsible 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 the directors determine is necessary to enable the
preparation of financial statements that are free from material misstatement, whether due to fraud or
error.
In preparing the financial statements, the directors are responsible for assessing the charitable
company's ability to continue as a going concern, disclosing, as applicable, matters related to going
concern and using the going concern basis of accounting unless the directors either intend to liquidate
the charitable company or to cease operations, or have no realistic alternative but to do so.
12

ACTION MENTAL HEALTH
(LIMITED BY GUARANTEE)
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE DIRECTORS OF ACTION MENTAL HEALTH
AUDITOR'S RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole
are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that
includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an
audit conducted in accordance with ISAS (UK) will always detect a material misstatement when it exists.
Mi5Statements can arise from fraud or error and are considered material if, individually or in the
aggregate, they could reasonably be expected to influence the economic decisions of users taken on
the basis of these financial accounts.
A further description of our responsibilities for the audit of the financial statements is located on the
Financial Reporting Council's website at www.frc.org.uldauditorsresponsibilities. This description forms
part of our auditor's report.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design
procedures in line with our responsibilities, outlined above, to detect material misstatements in respect
of irregularities, including fraud. The extent to which our procedures are capable of detecting
irregularities, including fraud, Is detailed below.
EXTENT TO WHICH THE AUDIT WAS CONSIDERED CAPABLE OF DETECTING
IRREGULARITIES, INCLUDING FRAUD
We Identify and assess the risks of material mlsstatement of the fir)ancial statements, whether due to
fraud or error, and then design and perform audit procedures responsive to those risks, including
obtaining audit evidence Ihal is sufficient and appropriate to provide a basis for our opinion.
In identifying and assesslng potential risks of material misstatement in respect of irregularities,
including fraud and non-compliances with laws and regulations, we considered the following:
The nature of the charitable company's activities and control environment.,
Results of our enquiries of management about their own identification and assessment of the
risks of irregularities-,
Any matters we identified having obtained and reviewed the charitable company's
documentation of their policies and procedures relating to..
Identifying, evaluating and complying with laws and regulations and whether they were
aware of any instance of non-compliance.,
Detecting and responding to the risks of fraud and whether they have knowledge of
any actual, suspected or alleged fraud., and
The internal controls established to mitigate risks of fraud or non-compliance with laws
and regulalions.,
The matters discussed among the audit engagement team regarding how and where fraud
might occur in the financial statements and potential indicators of fraud.
As a result of these procedures, we considered the opportunities and incentives that may exist within
the charitable company for fraud and identified the greatest potential for fraud in unauthorised use of
funds and revenue recognition such as fictitious or duplicate funding applications. In common with all
audits under ISAS (UK), we are also required to perform specific procedures to respond to the risk of
management override.
13

ACTION MENTAL HEALTH
(LIMITED BY GUARANTEE)
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE DIRECTORS OF ACTION MENTAL HEALTH
EXTENT TO WHICH THE AUDIT WAS CONSIDERED CAPABLE OF DETECTING
IRREGULARITIES, INCLUDING FRAUD (Continued)
We also obtained an understanding ofthe legal and regulatory frameworks that the charitable company
operates in, focusing on provisions of those laws and regulations that had a direct effect on the
determination of material amounts and disclosures in the financial statements. The key laws and
regulations we considered in this context included the Companies Act 2006, and local tax legislation.
In addition, we considered provisions of other laws and regulations that do not have a direct effect on
the financial statements but compliance with which may be fundamental to the charitable company's
ability to operate or to avoid a material penalty.
AUDIT RESPONSE TO RISKS IDENTIFIED
Our procedures to respond to the risks identified included the following:
Reviewing the financial statement disclosures and testing to supporting documentation to
assess compliance with provisions of relevant laws and regulations described as having
a direct effect on the financial statements;
Enquiring of management concerning actual and potential litigation and claims.,
Performing analytical procedures to identify any unusual or unexpected relationships that
may indicate risks of material misstatement due to fraud.,
Reviewing and testing the operation of controls.,
Reading minutes of meetings of those charged with governance and reviewing
correspondence with authorities., and
In addressing the risk of fraud through management override of controls, testing the
appropriateness of journal entries and other adjustments,. assessing whelher the
judgements made in making accounting estimates are indicative of a potential bias., and
evaluating the business rationale of any significant transactions that are unusual or
outside the normal course of business.
We also communlcated relevant identified laws and regulations and potential fraud risks to all
engagement team members and remained alert to any indications of fraud or non-compliance with
laws and regulations throughout the audit.
Owing to the inherent limitations of an audit, there is an unavoidable risk that we may nol have
delected some material misstatements in the financial statements, even though we have properly
planned and performed our audit in accordance with auditing standards. In addition, as with any
audit, there remains a higher risk of non-detection of irregularities, as they may involve collusion,
forgery, intentional omissions. misrepresentations, or the override of internal controls. We are not
responsible for preventing non-compliance and cannot be expected to detect non-compliance with
all laws and regulations.
14

ACTION MENTAL HEALTH
(LIMITED BY GUARANTEE)
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE DIRECTORS OF ACTION MENTAL HEALTH
USE OF OUR REPORT
This report is made solely to the charitable company's directors, as a body, in accordance with the terms
of our engagement. Our audit work has been undertaken so that we might state to the charitable
company's members those matters we are required to state to them in an auditor's report and for no
other purpose. To the fullest extent permitted by law, we do not accept or assume responsibilily to
anyone other than the charitable company and the charitable company's members as a body, for our
audit work, for this report, or for the opinions we have formed.
Gillian Johnston ACA (Senior Statutory Auditor)
For and on behalf of GMCG BELFAST
Chartered Accountants
Statutory Auditor
Alfred House
19 Alfred Street
Belfast
BT2 8EQ
Date:
15