ACCESS EMPLOYMENf LTD INDEPENDENT AUDITORS? REPORT TO THE MEMBERS OF ACCESS EMPLOYMENT LllTED OplnioA We have audited the financiydl stat¢ments of Access Ernployment Limited (the 'Chty,) for th¢ year ¢nded 31 July 2024 which Comprise the stst¢rnent offinancial activities. the statemeni of fInCial pJsition, the *alem¢nt of c&8h flows and th¢ n(Aes to the financial ststwients, including significant 8ccounling poli¢ies, The financial reporting framework th&t has bccn applied in their preparation is applicable law and United Kingdom Accountin¥ Standard5, inrluding FRS 102 The Financial Reportlttg &uidord applicable in ihe UK ond Republic ofIreland (United Kingdom Generally Accepted Aexounting Practice). ID our opinion, the finan¢ial Statneftts: give a true and fair view of the state of the charitable ¢ompAngs affaits as at 31 July 2024 and of its incoming resources and application of resources. for the y&qr th¢n hav¢ been properly prepared in accordan¢e with United Kingdom Generpdlly Accepted A¢counting Pra¢tic¢" and havr beèn prepar¢d in accordance with the r4uiromarts of the Cornpanies Act 2(M)6. B8Jii for oplnlon We nduCted our audit in accordance with International Stand8rds on Auditing (UK) {ISAs (UK)) and
ppli¢abl¢ law. Our re4)onsibilitius under th¢)8e slandards are furtherdescribed in the Auditofs rwnsibilities
for the audit of the financial statements seciion of out t¢porL We arr indcpendent of the Charity in accordance with the ethi¢•l r4uirements that are r¥levant to our audit of th¢ financial ¥lat¢m¢nts in the UK Including the FRC's Ethi¢al Stsndard. 8nd we have ftslfilled our other ethi¢al responsibilities in accordance with ihese requirement8. We b¢li¢ve that the audit ¢Yidencc we have obrain¢d 15 SUff1¢nI and appropri•te to Fovide a basis for our opiniott. Condu8itiM relatim8 to 8oIAg ¢oneerD We hav¢ nothing to report in respect of the followiD8 matters in relation to which the ISAS (UK) requlre us to rew)rt to you were.. the directors, use of the going concern basis of a¢counting in the pr¢paration of the financial statsmentg is not appropritht¢' or tho diT¢Ctors have not disclosed in the financial statrments any id¢n¢ifid m*t¢rial uncertaintieA that may cast Si8nifKant doubl about the group's or ihe parent compny's abiliry to eontinu¢ to adopt the 801118 concern basis of accounting for a rIOd of at least tw¢lve month5 from the date when the fini121 statements are authorised for issue. Other informAdon The other infoTmatlOD comprises the infomiation included in the Directors, Repo¢ other than the financial statements And our auditor's report thereon. The ditp¢tors are responsibk for th¢ other infornution. Out opinion on the finan¢ial statements does not cover the other infomation and. ex¢¢pt to the extcni cthThvis¢ ¢xplieitly stated in otsr report we do nrt express any fonn of assurancc conclusion thC0Th. In nneCtiOn with our audii of the financial stat¢rnent4 our resp005ibility is to read the other information an(L in doing so, ¢onsjd¢r whether the other inforni8tioD is materially In¢on5iStent with the finan¢ial ststements or our knowIge obtained in the audit or othmYis¢ appears to k materially misstattd. If we identify such Material inconsist¢ncies or apparont mthrial misststeMtn we are requircd to detemiine whether thffe is a aterial misstatement in the financial statements or a material mi&Statwnent of the oth¢r infotmation, If. bas on the work we have perfonn¢d. we conclude that there is a materi&l misststement of this other lnfonnation. we are required to report that facL We have nothing to report in this regard. 11
ACCESS EMPLOYMENT LTD INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF ACCESS EMPLOYMENT LIMITED OplnfioDJ on olber mAtterJ pracrlbed by the Companle8 Att 21NJ6 In our opinion, based on th¢ work undertaken in tIK courne of our audit, . th¢ iTrfonnation given in the Directors, r¢poit which tncludes th¢ direetots, r¢port prepared for the purpose5 of cornpany law, for the fJn8n¢ial yev for which the fin8ncial stst¢m¢nts are prepared is consistent with the financial staternent5; and - the directors, report included within th¢ DirtOrS, report has b¢en prepared in accordance wilh applicabl¢ legal Tequircments, M•tt¢rn on wbleh we are requlred t() report by ex¢eptloo Tn the light of th¢ krtowledg¢ and und¢¥st&ing of the Chttitsb12 company And its environment obtain¢d in the course of the audiL we hav¢ not IdenlifKd m&teriaL rnisststtrnents in the Strat¢8i¢ RekK)rt and the Dirtclors, Rep)rt. We have nothing to r¢pcrft in resp#t of the following matters in relation to which the chari11 (Accounts and Report5) Regulations 2(108 require us to report to you if, in our opinion: adquatr accounting reconls have not been k¢pt or returns adequate for our audit have not been received from branches not visitsd by DS: or the fmancial statements Ere not in 8gTeement wlth the xcounting r¢cords and fettirns: or certain disclosures of tnte¢s, rernuneration specifKd by law arc not Mt. or we have not received 811 the information and explanations we requiTe for our audiL ReipoDolbllhl69 of Dir•ctorg As explained more llY in the statement of Directors, r¢$ponsibilitie& the Directors r¢sponsibl¢ for the preparntion of the financial 5t&tements and for bein8 Satisfied that they give a tru# and fair view, and for such Intern control as the Directors d¢t¢miine 1$ n¢cessary to enable the preparation of financial statements that are free from fflaterial misslaten( whether due to fraud or error. In pr¢p&ring tl)e financial stat¢m¢nlg, the Dirvctors are responsible for aSSeing the charity's ability to continu¢ as a going concern. dis¢105in& as applicable, matters rel¢d to 80in8 concern 8nd usin8 the 80sns concern buis of &¢counlin8 unle&4 the Directors either intend to liquidat¢ the charit&ble company QT to cease operations. or havo no realistic alternative but to do so. AudIt0$ reJpnsibilitleA for the audit of the finaneial itstements Our objectives arn to obtain reason&ble assuranre about whether the financial statements as a whole Are free from material misstalpjnent, wh¢ther due lo fraud or ¢rror. and to issuc an wditoes report that includes our opinii)n. Re850nabk J8surnTrce 15 a high l¢v¢l of assurance but AS not rl guarant¢e that an audit ¢onducted in accordance with ISAS (UK) will alway5 detKt a material MISStatnent when it exists. Misstatements can arise from fraud or error and considered material if, individually or in the aggr¢ga14 they could reasonably be expected to influence the economi¢ decisions of us¢r5 taken on the basis of these fmttncial statements. A fiwther description of our responsibilities is availablc on the Financial Reporting Council's website atr. http 9 ..Ilwivw.frc.org.uklauditorsresponsibilities. This description fornis part of our auditorf5 report. 12
ACCESS EMPLOYMENT LTD INDEPENDEKf AUDITORS? REPORT TO THE MEMBERS OF ACCESS EMPLOYMENT LIMrrED Our approach to identifying and assessing th¢ risks of material tni58tatement in respect of iffegularities. including fraud and nonwcornpliance with laws and regulations. was as follows: the ¢ngogernent partner ensured thi( the engagement tmn colltiVelY had the approprtale mpet¢D¢4 Capabilities and skills to id¢ntify or recolse nonacompliance with applicable laws r¢gulations' we identified the laws and regulations applicabl¢ to th¢ ¢omp8ny through discussions with directors dlor senior manag¢ment, and from our commerci81 knowledge and experience of the sector; We focused on specific laws and resulations which we consid¢red may have a direct material ¢ffect on the financial 5tat¢m¢nls or the operations of th¢ company, including Companies Act 2006. taxation legislation. dala protection, anti-bribery. employment, environmental and health ind safety l¢gi$lation we Asse59e41 the extent of complionce with the laws and r¢8ulationJ id¢ntifi¢d abov¢ throu8h making ¢nquiries of manag¢ment and inspe¢ting legal eorresymdete. and identified laws and re8ulation5 wer¢ communicRled within the audit team regularly and the tean) remaincd alert to instan5 Of non4ompliance Ihroughoul the audiL We assessed the susceptibility of the company's financial stat•tnents to Tnatsrial misstatement, in¢ludin8 obtaining an UnderstIng of how fraud might 0Ur. by: making enquiries of rnanagemenl as to where they consid¢r¢d there WAS susceptibiliry to fraud. their knowledge of actual. SU3Cled and all¢sed fraud. and considering th¢ internal controls in pl¥ to miti8at¢ risks of frwd and non-¢ornplian¢e with laws and regul&tion8; To address the risk of fraud through rnanagernent bias and override of controls, we: performed analytical procedures to identify any ungua1 or UneXpted rel*ionships; tested joumal entri¢9 to identify unusu841 transactiong; a&sessd whether jud8em¢nts and assurnptions made in determining the accounting estimates set out in Note 2 were indicative of potential bi&s- investigated the r&tionale bchind significant or unusual transaetions; In response to the risk of irgU1&rittes ond n-COmplInce with laws and re8ulations, we designed procedureg which included, but were not limited to: aIng financial statement disclosures to undeTlying 5UPPOrting docum¢ntation; reading the minutes of meetings of those chsed with governance: ¢nquiring of managemenl as to actual and potential litigation and ¢laim4 and reviewing corr¢5pondence with HMRC and the LS)mpany's legal advisors: There are inherent lirnitations in our audit procedures described abov¢. The more removed that laws and regulotion$ Are from financial tTanSACtions. the less likely it is thot we would b¢¢ome aware ofnonrfomplianee, Audtling andardS also limit the audit pro¢edur¢s required to identify non4ompliantt with laws and regulations to enquiry of th¢ directors and other mDna8ement and the iftspe¢tion of rtBvlatory and legal CorreSpden, if afty. Material fflisststements that arise due to fraud can be harder to detect than those that artse from em)r as they may involve deliberate concealment or ¢ollusion. 13
ACCE&S EMPLOYMENT LTD INDEPENDENT AUDITORS* REPORT TO THE MEMBERS OF ACCESS EMPLOYMENf LIMrrED This report is Tnade solely to the cbatit&ble compuy's rn6mbers. as & W. in acc4)rd&nc¢ with Chaptsr 3 of Part16 of th¢ C(KnPani Act 2006. Our Pdudit work ha8 been undertaken so that wc might state to the prnt ¢hAritable wmp4ny'8 members those matters we required to stst¢ to them in an auditoes rnport and for no other purpose. To th¢ fuJl¢st ext¢nt p¢nnitted by law, we do noi 4pl or assume r¢5pon$ibility to anyone other than the company and th¢ charitable ¢ompaay'$ members as & body¥ for our audit rf for this r¢prt of for the opinioDS we Ikeve formed. AagdA C FCA (Senfjor Sta ry Audltsr) for and on behalf of HarblnwD MulhollADd Cknrlered AccouDtants Ststory Audltor 6th.Floor. E481 Tower Lanyon Pla 8 Lanyon Place B¢lfast BTI 3LP D4ts: 16" JAouary 2025 HaTbinson Mulholland 1$ eligible for appointment as auditor of the charlty by virtue of its elisibility for appinknent as huditor of a ¢ompany under of section 1212 of the Companies Act 2006. 14