FOYLE HOSPICE
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF FOYLE HOSPICE
Opinion
We have audited the financial statements of Foylè Hospice {the 'charity'l for the year ended 31 March 2024 which
comprise the ststement of financial activities, the balance sheet, the statement of cash fiows and the notes to the
financial statements, including a summary of signtficant accounting poliues. The financial rePOr￿ng framework that
has been applied in their preparation is applirAble law and United Kingdom Accounting Standards. including
Financial Reporting Standard 102 The Finanual Reporting Standard applicable in the UK and Republic Df Ireland
(United Kingdom Generalty Accepted A¢countiThJ Practice).
In our opinion, the financtal *atements=
give a true and fair view of the state of the charilable o)mpanWs affairs as at 31 March 2024 and o* its
incoming resources and applicgtion of resources. induding ts income and expendtture. for the year then
ended.,
have been properly prepared in accordance with United Kingdom Generalty Accepted Ac¢ounting Practice;
and
have been prepared in accordan￿ wth the requirements of the CompanEs Act 2006.
Ba515 for opinio
We conducted our audit in accordance with Inlernational Stsndards on Auditing {UK) IISAS (UK)) and applicable
law. Our responsibilities under Ihose standards a￿ further described in the Auditorfs respon&bilities for the audit of
the financial statements sedion of our report. We are independent of the charity in accordance with the ethical
requirements that are relevant to our audit of the financial slatements in the UK, including the FRC'S Ethical
Standard, and we have fulfilled our other ethical responsibilities in accordance these requiremenls. We believe
that the audit evidence we have obtained is sufficient and appropriate to prowde a basis for our opinion.
Con¢lusions relating to going ¢oncern
In ¢iuiJiliriy Llie fii)aiiLial ststsmefts. we have concluded that the trustws. of thc going wicem basi8 of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have Perf0m￿l, we have not identified any material ￿n￿rtaIntIeS relating to events or
conditions Ihat, individually or collectivety, may cast significant doubt on the charity's ability to continue as a going
concem for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibiStties of the trustees with respect to going concem a￿ descrsbed in the
relevant sections of this report.
Other inforniation
The other information comprises the infomation included in the annual report other than the financial ststements
and our auditorfs rewrt thereon. The trustees are responsib￿ for the other infomiation wntained within the annual
report. Our opinion on the finanual stslements does not cover the other informatlon and. except to the extent
otherwise explicitly ststed in our rewrt, we do not express any fonn of assurance conclusion thereon. Our
sponsibility is lo read the other information and. in doing so, cY)nsider whether the other infomiation is materialty
inconsistent with the finanual statements or our kno￿edge obtained in the course of the audrt. or otherwise appeaTS
to be materially misststed. If we identify such material inconsistencies or apparent material misslalements, we are
required to determine whether this gives rise to a material misststement in the financial statements themselves. If,
based on the work we have perfomed, we condude that there a material misststement of this other infomation,
we are required to report that fact.
We have nothing to rewrt in this regard.
Opinions on other rnatters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of our auoii..
the infomiation given in the trustees, report for the financial year for which the financial statements are
prepared. which includes the director5. report prepared for the purFoses of company law, is ￿nsistenI with the
financial statements- and
the directors, report induded within the trustees. report has been prepared in aco)rdance applicable legal
requirements.

FOYLE HOSPICE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF FOYLE HOSPICE
Matters on which we required to report by ex¢gption
In the light of the knowledge and understsnding of the charity and its environment obtained in the course of the
audit, we have not identified material misststements in the director5, report included within the trustees. report.
We have nothing to report in respect of the folhjwing matters in relation to vthich the Companies Act 2006 requires
us to report to you if, in our opinion".
2dequate accovnling records have not been kept. or retums adequate for our audit have not been reeeived
from branches not visited by us.. or
the financial statements are not in agreement with the accounting records and retums- or
certain disdosures of trustees. remuneration specified by law are not made.. or
we have not received all the infr>rmation and explanab.ons we require for our audiL Dr
the trustees were not entiued to prepare the financial slalements in accordan￿ wth the small companies
regime and take advantage of the small companies, exemptions in preparing the trustees, report and from the
requirement to prepare a strategic report.
Responsibilities of trustees
A8 explained more fully in the statement of trustees, responsibilities, the tnAstee8. who are al30 the director¥ of the
charity for the purpose of company law, 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 trustees determine is necessary to
enable the preparation of financial slalemenls that are free from mal&rial misslalemenl, whether due lo fraud or
error. In preparing the financial statements, the tnjslees are responsible for assessing the charity's ability to
continue as a going concem. disclosing. as applicable, matters related to going concern and using the going
concem basis of accounting unless the Iruslees either intend lo liquidate the charitsble company or to cease
operatK)ns. or have no realisb"c allernab.ve bul to do so.
Auditor's responsibilities for the audit of the financial statements
Our objectives are lo obtain reasonable assurance about whether the fftnancial statements as a whole are free from
material misstatement, whether due to fraud or error, and lo issue an auditor's report that includes our opinion.
Reasonable assurance is a high level of assurance but is nol a guarantee that an audit conducted in accordance
with ISAS {UKI will always detect a material misstatement when it exists. Misslatemenls can arise from fraud or
error and are considered material rf, individually or in the agg￿gate, they could reasonably be expected to influence
the economic decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of deteth.ng irregularities, induding fraud, is detailed below.
Extent to which the audit was considered capable of detecting irregularitles. Including fraud
The objectives of our audit in respect of fraud, are- to identify and assess the risks of material misstatement of the
financial statements due lo fraud. to obtain sufficient appropriale audit evidence regardirrfJ the assessed risks of
material misstatement due lo fraud, through designing and implementing appropriate responses lo those assessed
risks,. and lo respond appropriately lo instances of fraud or suspected fraud identified during the audit. However. the
primary responsibility for the prevention and delection of fraud rests with both manaqemenl and those charqed with
governance of the Charitab￿ company.
Based on our understanding of the charitable company and its operating environment, we delerrnined that the most
significant frameworks which have a direct impacl on Ihe preparation of the financial statements are those related lo
the reporting framework. (FRS 102, the Charities Act (Northem Ireland) 2008. The Charities (Accounts and Reports)
Regulations (Northem Ireland) 2015, the Charity SORP and Ihe Companies Act 2006} of which non-compliance
may have a material effect on the financ￿1 slatements. Complrdnce wilh these laws and regulat￿n5 was assessed
as part of our procedu￿5.
Othor13ws and regulations of whi¢h non-compliance may have a material effoct on the ffinancial 8tatemonts, o.g.
through fines or litigabon, were identified as regulations in relation to employment law and provisK)n of medical care
services which are regulated by the RQIA. Our required procedures in these areas are limited lo inquiry of Iruslees
and other managernent and inspection of any regulatory Dr ￿al correspondence. These limited procedures did not
identify any actual or suspected non-complian￿.
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FOYLE HOSPICE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF FOYLE HOSPICE
We assessed the susceptibility of the charitabk companys financtal statements to material misststement, including
how fraud might occur. including evaluating management's incentives and opporLJnitses lo manage earnings or
influence the reported results. From the results of our assessment. we detennined that the principal risks of frdud
relate to posting inappropriate joumal entries and use of charity funds for purtmises outside of restrictions imposed
by the donor. In common with all audits under ISAS (UK). we are required to perform specrfic prr￿jUres to respond
to the risk of management override.
Audit response to risk5 identified
As part of an audit in accordance with ISAS (UK) we exercise professional judgement and maintsin professional
scepticism throughout the audit. Audft procedures perfOrni￿ by the engagement team included..
We obtsined an understsnding of the charitable coMpan￿S intemal control syslems in order to design audit
prO￿dureS that are appropriate in the urcumstances. but not for the purFoses of expressing an opinion on
the effectiveness of the charits￿e companvs intemal control.
We obtained an understanding of how the charitable company complies wth relevant laws and regulations,
including those as a result of tts registration with the Charity Commission for Northern Ireland and
charitable ststus with HM Revenue & Customs , by making enquiries of management and those charged
with govemance.
Enquiry of rnanagement. Ihose tharged g0veMan￿ and Ihe enws solicrtors arounrj actual and
potential Ir(igation and claims.
Enquiry of entity staff to identfy any instances of non-complian￿ with laws and regulations.
Performing analytical procedures to identify any unusual or unexpethd relationships that may Indi￿te
risks of material misstatement due to fraud
Reviewing Minutes of meetings of those charged with goveman
Reviewing financial statement disckjsures and testing to supporting documentation to assess complian
with applicable laws and regulations.
We lesl the completeness of income to address the risk of fraud in revenue reccmjnition.
Auditing the risk of manaqement override of controls. including through tesb.ng joumal entries and other
adjustrnents for appropriateness, and evaluating the business rationale of significant transactions that are
unusual or outside the nom￿1 course of business.
Audtting the risk of use of charity funds outside of restrictions imposed by the donor by review of fvnding
letters of offer to identtfy restricttons, and review of funding daims prepared by management to check
compliance with restrictions.
We communlc2ted relevant thvs ano regulan.ons and potennal trauo nSKS to all engagement team members, an(1
remained alert to any Indi￿tionS of fraud or non-c£>mpliance with laws and regulations throughout the audit. There
are inherent limitations in the audit Pro￿￿re$ described above and the fijrther removed non-compliance with laws
and regulations is from the events and transactions reflected in the financial statements. the less likely we would
become aware of it. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not
detecting one resulting from emr. as fraud may invofve deliberate concealment through wllusion. forgery.
intentional omissions. misrepresentations or the override of intemal control.
A further descrtption of our responsibilitres is available on the Financial Reporting Council's V￿bsite at.. https'.11
www.frc.org.uklauditorsresponsibilities. This d￿criptiOn foms part of our audrtor's rcport.
Use of our report
This report is rnade solely to the charitsble companYs members. as a t￿y. in accordan￿ y￿th Chapler 3 of Part 16
of the Companies Act 2006. Our audit work has been undertaken so that we might stste to the charitable company's
members those matters we are required to state to them in an auditorfs report and for no other purpose. To the
fullest extent permttted by law, we do not accept or assume respor)sibilty to anyone other than the charitable
company and the charitable (x)Mpan￿S members as a tknjy. for our audit work. for this reporL or for the opinions we
have formed.
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FOYLE HOSPICE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF FOYLE HOSPICE
John Love (Senior Statutory Auditor}
for and on behalf of Moore INI) LLP
30 September 2024
Chartered Accountsnts
Statutory Auditor
21123 Clarendon Street
DerrylLondonderry
BT48 7EP
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