ACCESS EMPLOYMENT LTD
IIYDEPENDENT AUDITORS, REPORT
TO THE MEMBERS OF ACCESS EMPLOYMENT LIMITED
Opxnion
We have audited the financial statements of Access Employmcnt Limited (the 'Charity') for the year ended 31
July 2023 which comprise the statement of financial activities, the statement of financial position, the statement
of cash flows and the notes to the financial statements, including 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 Reporling Siandard applicable in lhe UK and
Republic ofJreland (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 July 2023 and of its
incoming resources and application of resources, for the year then ended.
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 with International Standards on Auditing (UK) (ISAS (UK)) and
applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities
for the audit of the financial statements seclion of our report. We are independent of the Charity in accordanc¢
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
We have nothing to report in respect of the following matters in relation to which the ISAS (UK) require us to
report to you were:
the directors, use of the going concern basis of accounting in the preparation of the financial statements is
not appropriate. or
the directors have not disclosed in the financial statements any identified material uncertainties that may
cast significant doubt about the gyroup's or the parent cotnpany's ability to continue to adopt the going
concern basis of accounting for a period of at least twelve tnonths from the date when the financial
statements are authorised for issue.
Other information
The other inforniation comprises the infom]ation included in the Directors, Report, other than the financial
statements and our auditor's report thereon. The directors are responsible for the other inforn]ation. Our
opinion on the financial statements does not cover the other information and, except to the extent otherwise
explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, 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 knowledge obtained in the audit or othenvise appears to be materially misstated. If we identify such
material inconsistencies or apparent material misstatements, wc are required to detern]ine whether there is a
material misstatement in the financial statements or a material misstatement of the other inforniation. If. based
on the work w¢ have performed, we conclude that there is a tnaterial misstatement of this other infomiation,
we are required to report that fact. We have nothing to report in this regard.

ACCESS EMPLOYMENT LTD
INDEPENDENT AUDITORS, REPORT
TO THE MEMBERS OF ACCESS EMPLOYMENT LIMITED
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertakcn in the course of our audit:
the inforniation given in thc Directors, report, which includes the directors, report prepared for the purposes
of company law, for the financial year for which the financial statements are prepared is consistent with the
financial statements. and
the directors, report included within the Directors, report has been prepared in accordance with applicabl¢
legal requiretnents.
Matters on Ivhich we are required to report by exception
In the light of the knowledge and understanding of the Charitable company and its environment obtained in
the course of the audit, we have not identified material misstatements in the Strategic Report and the Directors,
Report.
We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and
Reports) Regulations 2008 require us to 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 infomiation and explanations we require for our audit.
Responsibilities of Directors
As explained more fully in the statement of Directors, responsibilities, the 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 detemiine 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 Charity'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 wmpany or to cease
operations, or have no realistic alternative but to do so.
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.
Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate,
they could reasonably be expected to influenc¢ the economic decisions of users taken on the basis of these
financial statements.
A further description of our responsibilities is available on the Financial Reporting Council's website at: https
l/www.frc.org.uk/auditorsresponsibilities. This description fornis part of our auditorfs report.
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ACCESS EMPLOYMENT LTD
INDEPENDENT AUDITORS, REPORT
TO THE MEMBERS OF ACCESS EMPLOYMENT LIMITED
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 enSU￿d that the engagement team collectively had the appropriate
competence, 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 ststements or the operations of the company, including Companies Act 2006, taxation legislation.
data protection, anti-bribery, employment, environmental and health and safety legislation
we assesscd the extent of compliance with the laws and regulations identified above through making
enquiries of managcment and inspecting Icgal corr¢spondencc' and
identified laws and regulations were communicated within the audit team regularly and the team
remained alert to instances of non-compliance throughout the audit.
We assessed the susceptibility of the company's financial statetnents to rnaterial misstatement, including
obtaining 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:
perfornied analytical procedures to identify any unusual or unexpected relationships.
tested journal entries to identify unusual transactions.
assessed whether judgements and assumptions made in deterniining the accounting estimates set out
in Note 2 were indicative of potential bias. and
investigated the rationale behind significant or unusual transactions.
In response to the risk of irregularities and non-compliance with laws and regulations, we designed proccdures
which included, but were not limited to:
agreeing financial statement disclosures to underlying supporting documentation;
reading the minutes of meetings of those charged with governance.
enquiring of management as to actual and pot¢ntial litigation and claims; and
reviewing correspondence with HMRC and the company's legal advisors;
There are inherent limitations in our audit procedures described above. The more removed that laws and
regulations are from financial transactions, the less likely it is that we would become aware of non-complian¢¢.
Auditing standards also limit the audit procedures required to identify non-compliance with laws and
regulations to enquiry of the directors and other management and the inspection of regulatory and legal
correspondence. if any.
Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they
may involve deliberate concealment or collusion.
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ACCESS EMPLOYMENT LTD
INDEPENDENT AUDITORS, REPORT
TO THE MEMBERS OF ACCESS EMPLOYMENT LIMITED
This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of
Part 16 of the Companies Act 2006, Our audit work has b¢¢n undertaken so that we might state to the parent
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 pem]itted by law, we do not accept or assume responsibility to anyone
other than the company and the charitable company's members as a body, for our audit work, for this report,
or for the opinions we have forn]ed.
Angela C
ai2an FCA (Senior
tatutory Auditor)
for and on behalf of Harbinson Mulholland
Chartered Accountants
Statutory Auditor
Centrepoint
24 Onneau A venue
Belfast
Co. Antrim
Northern Ireland
BT2 8HS
th
Date: 25 January 2024
Harbinson Mulholland is eligible for appointment as auditor of the charity by virtue of its eligibility for
appointment as auditor of a company under of section 1212 of the Companies Act 2006.
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