MACS SUPPORTING CHILDREN & YOUNG PEOPLE
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF MACS SUPPORTING CHILDREN & YOUNG PEOPLE
Opinion
We have audited the financial statements of MACS Supporting Children & YoLJng People (the 'charity') for the year
ended 31 March 2023 whiGh comprise the statement of financial activities, the stalement of financial position, the
statement of cash flows and notes to the financial statements, including significant accounting policies. The financial
reporting framework that has beén applied in their preparation Is applicable law and United Kingdom Accounting
Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and
Republic of Ir8land (United Kingdom Generally Accepted Accounting Practice).
In our opinlon, the financlal statements..
give a true and fair view of the state of the charitable CoMpan￿S affairs as at 31 March 2023 and of its
Incoming resources and application of resources, for the year then ended.,
have been properly p￿Pared in accordancè with United Kingdom Generally Accepted Accounting Practice;
and
have been prepared in accordance wlth the requirements of the Companies Act 2006.
Ba818 for oplnlon
W8 conducted our audlt in accordance with Internalional Slandards on Auditing IUKI IISAS IUKI) and applicable
law. Our responslbilities under those stsndards ar8 further described In the Auditors responsibilities for the audit of
th8 financial statements section of our report. We a￿ independent of the Charlty In accordanGe with th8 8lhical
requirements that are relevant to our audit of the financial statement5 in the UK, inGluding the FRC'S Ethical
Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe
thal the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relatlng to golng concern
In auditing the financial slatemenls, we hav8 concluded that the trustees, 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 uncertaintias relating to events or
conditions that, individually or collectively, may cast signlficant doubt on the charity's ability to continue as a going
concern for a period of at18ast twelve monlhs from when the financial statements are authorised for Issu8.
Our responsibilities and the r8sponsibilitie8 of the trustees with respect ￿ golng concern are descrlbed in the
relevant secllons of thls report,
Other Informatlon
The other information comprises the information included in the annual report other than the financial statements
and our audilols report thereon. The trustees are responsible for the other information contained within the annual
r8POrt. Our opinion on the financial statements does not cover the other informatSon and we do not express any form
of 8ssurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider
whether the other information Is materially inconsistent with the financial statements or our knowledgè obtained in
the course of 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 this gives rise to a materi81 misstatement
in the financial statements themselves. If, based on the work we have performed, we conclude that there is a
material misstatement of this olhgr information, we are required to report that fact.
We have nothing to report in this regard.
Matters on whleh we arè requlred to report by èxception
We have nothing to report in respect of the following matters in relation to which the Charilies (Accounts and
Reports) Regulations 2008 require us to report to you if. in our opinion..
the information given in Ihe financial slaternents is inconsistent In any material respect with the trustees,
report", or
sufficient accounting records have not been kept,. or
the financial slalements are not in agreement with the accounting records.. or
we have not received all the information and explanations we require for our audit.

MACS SUPPORTING CHILDREN & YOUNG PEOPLE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF MACS SUPPORTING CHILDREN & YOUNG PEOPLE
Responsibilities of trustees
As explained fflore fully in the statement of trustees. responsibllltles, the trustees, who are also the directors 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 statements that are free from material misstatement, whether due to fraud or
error. In preparing the financial statements, the trustees are responsible for assessing the charity's abllity to
continue as a going concern, disclosing. as applicable, matters related to going concern and using the going
concem basls of accounting unless the trustees either intend to liquidate the charitable company Dr to cease
operations, or have no realistlc alternative but to do so.
Audltorfs responslblllties for tho audlt of the financlal stataments
We have been appointed as audltor under section 144 of the Charities Ad 2008 and report In accordance with the
Act and relevant regulations made or having effect thereunder.
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.
Rèasonable assuranc8 is a high level of assuranc8 but is not a guarantee that an audit conducled in accordance
with ISAS (UK) will always detect a material mlsslatement when it exlsts. Misstatemenls can arls6 from fraud or
error and are conslder8d material if, individually or In the aggr8gat8, they could reasonably bè expected to influenGe
the economlc decisions of users taken on the basls of these financial statements.
Irregularities. includlng fraud, are instsnces of non-complian￿ with laws and regulations. We design procedures In
line with our responsibilities, outlined above, lo detect material mlsstatements In respect of irregularities, including
fraud. The extent to which our procedures 8re capable of datecting irregularities, Including fraud, is detailed below.

MACS SUPPORTING CHILDREN & YOUNG PEOPLE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF MACS SUPPORTING CHILDREN & YOUNG PEOPLE
Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including
fraud and non-compliance with laws and regulations, was as follows:
the engagement partner ensured that the engagement team collectively had the appropriate cornpeten￿,
capabilities and skills to identify or recognise non-compliance with applicable laws and regulations.,
we identified the laws and regulations applicable to the company through discussions with directors andlor
senior management, and from our commercial knowledge and experience of the sector;
We focused on specific laws and regulations which we considered may have a direct material effect on the financial
statements or the operations of the company, including Companies Act 2006, taxation legislation, data protection,
anti-bribery. employment, environmental and health and safety legislation
we assessed the extent of compliance with the laws and regulations identified above through making
enquiries of management and inspecting legal correspondence; and
Identified laws and regulations were communicated within the audit team regularly and the team remained
alert to instances of non-compliance throughout the audlt.
We assessed the susceptibility of the company's financial statements to material misstatement, including obtainlng
an understanding of how fraud might occur, by:
making enquiries of management as to where they considered there was susceptibility to fraud, their
knowledge of actual, suspected and alleged fraud.. and
considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and
regulations;
To address the risk of fraud through management bias and override of controls, we:
performed analyts'cal procedures to identify any unusual or unexpected relationships.,
tested joumal entries to identify unusual transactions.,
assessed whether judgements and assumptions made in detemiining the accounting ests'mates set out in
Note 2 were indicative of potential bias-, and
investigated the rationale behind significant or unusual transactions;
In response to the rlsk of irregularities and non-compliance with laws and regulations, we designed procedures
which included, but were not Simited to..
agreeing financial statement disclosures to underlying supportlng documentation;
reading the minutes of meetings of those charged with governance;
enquiring of management as to actual and potential litigation and claims,. and
reviewing correspondence with HMRC and the company's legal advisors;
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MACS SUPPORTING CHILDREN & YOUNG PEOPLE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF MACS SUPPORTING CHILDREN & YOUNG PEOPLE
Use of our report
This report is made solely to the company's members, as a body, in accordanc8 With section 391 of the Companies
Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we
are required to state to them in an audito¢s report and for no other purpose. To the fullest extent permitted by law,
we do not accept or assume responsibility to anyone other than the company and the company's members as a
body, for our audit work, for this report, or for the opinions w8 have formed.
Angela Craigan (Senlor Statutory Audltor
for and on behalf of Harblnson Mulholland
Chartered Accountants
Statutory Audltor
(90 Iix IA3
Centrepoint
24 Ormeau Avenue
Belfast
Co. Antrim
Northern Ireland
BT2 8HS
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