Advice Space Company Limited by Guarantee Independent Auditor's Report to the Members of Advice Space Year ended 31 March 2024 Oplnlon We have au(1￿@d Ihe financial statements of Advlce Space (the 'charity'l for the year ended 31 March 2024 which comprise the stalemenl of financial aclivrtles {induding income and expenditure account), statement of financial position. slalement of cash flows and the related notes. including a summary of signlflcant accounting policies. The financial reporting framework that has beèn applied In thelr preparallon is applicable law and United Kingdom Accounting Standards. includlng FRS 102 The Financlal Reportlng Standard appllcable in the UK and Republle ol Ireland Iunlted Klngdom G&n8rally Accepted Accounting Praclice). In our oplnion the financlal statemenls: give a Irue and fair VI￿ of the slate of the charitvs affairs as at 31 March 2024 and of its Incomin9 resources and appllcation of resources. including its ino)me and expendlture. for the year then ended: have been propedy prepared In accordance wllh United lfjngdom Gen&rally Accepted Accounting Practice., have been prepared in acCOrdar￿ wllh the requlrements of the Companles Act 2006. Basls lor oplnlon Wo conducted our audit in accordance with International Standards on Auditing {UKI {ISAs (UK)) and applicablo law. Our responsibilities under those standaidB are ￿rther described in the audit0￿S r&sponslbllltles for the audlt of the financial slat8menls section of our roFQrt. W¢ are Independent of the charity in accordance vAlh the elhical requlremenls Ihat are relevant lo our audll of the flnancial $tstemenl$ in the UK, Includlng the FRC'S ElhlLxI Standard, and Ihe provislons available for small enlllies, in the circumstances set out in note 24 lo the financial statements. and we have fulfilled our other elhlcal responsibilitles In accordance wlth these requlrements. We belleve Ihal Ihe audlt evldence we have oblalned Is sufflcEnl and approprlate lo provlde a basls for our oplnlon. Concluslons relatlng to golng eoncern In auditing the financlal statements, we have Concluded that the trustees, use of the golng concem basis of accountin9 in the preparalion of the financial slalements is appropriate. Based on the work we have perforned. we have not identrfied any material uncertaintles relatlng lo evenls or conditions Ihat, indlvldually or collectively, may cast signfficant doubt on the charity's abillty lo contlnue as a golng concern for a period of at least twelve months from when the financial slatements are authoiised for issue. Our ￿SponSIbl1111eS and the responsn)ililies of the trustees with respect to going concern are described In the relevanl secllons of thk% report. Advice Space Company Llmited by Guarantee Independent Audltor's Report to the Members of Advice Space (contlJFUe(4 Year ended 31 March 2024 Other Infonnatlon The other Informatlon comprises the information included In the annual report. other than the financial slalements and our audltorf5 report Ihereon. The Iruslees are responsible for the oiher information. Our opinion on the flnancial statements doe5 not cover the other Infomiation and, except to the extent olhefwise expllcitly slated In cmjr report. we do not express any fom) of assurance conclusion thereon. In connection with our audll of Ihg financial slatemenls, our responsibility is to read the other Infoimalion and, In dolng so, consider whether Ihe other infomialion is mateiially inconsislenl with the fSnancial ststemenls or our knowledge obtained in the audit or otherwise appears lo be materially misstal8d. If we Identify such material Inwnsistertles or apparent maleii81 misstatements. we ara required lo determing whether there is a material misstatement In the rinaftu￿ slalemenls or a matsrial mlsslatement of the other Infomalion. If, based on Ihe work we have performed, we conclude that there Is a malerlal misslatsmenl of this other Information. we are r6qulred lo ffjport that fact. We have nothlng to report In this regard. Oplnlons on other matters proscrlbed by the Companles Act 2006 In our oplnlon, bas8d on the wcrfk undertaken In the course of th& audil: the information glven In the Iruslees. rewrt for the flnanclal year for whlch the ffnanclal slalements are prepared is conslstenl with Ihe flnanclal statements.. ar)d the trustees, report has been prepared In accordarKe wlth appllcat4e legal requlrements. Matters on whlch we are Mqulred to report by •x¢opllon In Ihe Ilght of the knowledg8 and underslandiTrJ of the ¢harity and its environment obtained In the cour¥e of the audlt, we have not idenufied materkql ml$$latements In the trustees, report We have nothing to r8POrt In respect of the foltowing matters in ￿latIon to whlch the Comp8nies Acl 2006 iequtres us to rewrt to you if. in our opinion- adequate accountlng reGords have nol been kept, or retums adequate for our audit have not been received from branches not vlsiled by us: or the flnanclal slalements are noi in 89reement with the accounting records ar￿ returns: or certain dksclosures of truslees. remuneratton specified by law are not made., or we have not recelved all Ihe Informalion and explanations we requlre for our audit; or Ihe Iruslaes were not entjtled lo prepare the financial ststements in accordance wilh the Small companles regime and lake adv8nlage of Ihe Small companies, exemptions in preparing Ihe dlrectors, report and from the requirement to prepare a stralegiG reporL Advice Space Company Limited by Guarantee Independent Auditorfs Report to the Members of Advlce Space {contlnuerl) Year ended 31 March 2024 Responslbllilles of trustees As ex￿aIned moro fully In the tnJstees' reskKJnslbililles ststemenL the trustees (who are also the directois for the purposes of comp8ny law) are responsible for the preparation of the fln8n¢lal stslements and for being satisfted that they give a true and fair vlew, and for such Intemal Conlrol as the Iruslees determine is necessary lo enable the preparation of financlal statements that are free from malerial misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity's ability to contlnue as a going concern. (liscloslng, as appllcable, matters r81ated to going concern and uslng the going conc6rn basls of accounting unless the trustees either intend to liquKlate the charity or to cease operations, or have no realisilc alternative bul to do so. Advice Space Company Limited by Guarantee Independent Auditorfs Report to the Members of Advice Space (cDntinu•dJ Year ended 31 March 2024 Audltols responsibilltles for tho Audit of the financlal statements Our objeclfves are lo obtaln reasonable assurance about whether the financial statèments as a whole are frea fTom materlal mlsstatemenl, whether due to fraud or error. and to Issue an auditor'5 report that includes our Oplnlon. Reasonable assurance Is a hlgh level of assurance. but is not a guarantee that an audlt conducted in accordance with ISAS (UK) ￿17 abHays detect 8 material misstatemenl when 11 exists. Misststements can arise from fraud or error and are considered material If, Indivldually or in Ihe aggregate, they could reasonably be expected to Snfluènce the econwilc declslons of users taken on the basis of these finanGlal statements. Irregularllles. Includlng fraud. are instances of non-compllance with laws and regulation5. We de51gn procedures In line with our responsibilltles. oulkned above. lo delect materlal mi55talements in respect of irregularlties. including fraud. The exient to whlch our wocedures are capable of detecting irregularhles, IncludlrvJ fraud is detailed below.. In idenllfylng and assessing rlsks of material mtsstatemenl in respect of irTegulariti85, Indudlng fraud and non