MORNING STAR HOUSE
INDEPENDENT AUDITOR'S REPORT
TO THE MANAGEMENT COMMrrTEE OF MORNING STAR HOUSE
Opinlon
We have 8udited the ￿nandal ststemonts of Morning Slar Hous0 {the 'charlty') for the year ended 31 Mar¢h 2024
which comprlso Ihe statemenl of finFJncFal aclivities. the ba18nce shoet. tlio statement of cash flow8 and the notgs t
tho fhwnr,lal ststgments, Including 8ignlficant ac¢ountlng polkl&8, The financlal réportlng fr8rnewort Ihat h8s been
applled In Ilidr preparation Is applicable18w and Unlted Kingdom Accounting Slandards, includlng FRS 102 Thg
Fln8nGlal Rgportlng Stand8rd appllcabb In tho UK and Rfjpublic of irel8rnd (United Kingdom Generally Ac¢eptÈd
Accounling PTrctiGg),
In our aplnlon, the fin8nGlal ststemenls,.
glve a true and tslr vlow of the stat8 of the chart1￿3 affalrs as at 31 March 2024 8fMI of Its incomlny r&wrc85
and applicatlon of re8ourcets, forthe year Ihpn ended;
have been property prepared In 8QCOTdanc¢) wlth Uiiited Klngdom Genèr811y Acc8pbJ A¢oounlHig Pradlce;
and
have been prepared In accordance wllh the reqLtlr8menls of thg Chartties Act {Nl) 2008,
Ba8ls lor oplnlon
We conduckd our audlt In a¢cordanc8 wlth Internalional Standar(1s on Audlling (UK) (ISA8 (UK)) 8nd appllcable
law, Our rèsponsSbllltle$ under those Btsndards are further descrlbed In the Audltorf8 ￿SponsIl)lll14￿s for the audit of
the fln8ndaY sfatsmartts sectlon of our report. We are Independent of the ttharlty In accordance with the othlc81
requlremonls Ih8t are rBlovant to our audlt of the finandal statements In the UK, Including the FRC'S ElhEcal
Slandard, and we hav8 fulfilled our other ethloal responslbillttes In accordgneo w5th these roqulrements. We believ
that th8 audll evldenpe we have Obtain￿ Is guffiolent and approprl*e to provlde a basis for our oplnloii.
Concluslons rolallng to golng concern
In audlllng the financial statsrnents. we have concluded thal thé Management Commktt08 use of the g()ing conGem
basis ol a￿QuntJng In the prepdration of the fin8ncial statemenls Is appropriate.
Based on the work we have performed, we have not IdBntFfied any malortal uncertainties relatÉng to ev8rrts or
condllknn$ that. Indlvidually or collactively, may ¢88t 8lgnfficant doubt on tlip ¢harity'8 ability to ¢oiTrtlnue as a golng
concem for 8 pertod of at1888t twelve mnth8 from when the finanrlal statgments are ¥author1$8d for issue.
Our responslbllttiè8 and Ihe respoTisibllllles of the ManageThnt Commlttee with rgsped to golny conoeTn are
descrlbed in tho relevant sectitsns of thls report.
othev Informatlon
Th& other Biformatton comprlsey the Informatlon inL4uded In Ih& Dlrectors. Rewrt, other than Ihe llnanclal
statements and our audltor's report thereon. The directors are responslble for the other InformBtlon. Our oplnlon on
the Iln8llGial statements does not cover the other Information and. ex¢gPt to the extent otherwise expli¢itJy staled in
our report. we do not oxpress any form of a8surance ¢on¢iuslon thereon.
In ¢onnecllon wllh iJur audSt of the flnanclal ￿8£eMents, our responsiblllty Is to read the other ir]formatlon and. In
dolng tso, consiéor whethor the other information is m¥terl8lly inconsistent with the flnantsial statements or our
knowled£p obtalned In the 8Lidll or olhorwise appears to b6 materlally mlsslated. If we idenllfy such material
In¢onsislend6s or apparent material mlsstatevnents, w6 are requlred to determine whether thore Is a mat8ria
m1sstatan￿t in th@ financial ststements or 8 matertal mlsstatemenl of the other information. If. based on the work
we have performed, we conclLide that there Is a matsrial misgldlernerrt of thls olher Information. we are required to
report thatfact.
We have nothing to report In thls r8gard.

MORNING STAR HOUSE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MANAGEMENT COMMITfEE OF MORNING STAR HOUSE
Matters on whlch we are roquired to roporl by excoption
Wo have nothlng to report In respect of the followlng matters In relation to whlch tho Charflres (A¢¢ounls and
Reports) Regulatlons 2008 require us lo report to you ff, in our oplnlon:
adequate accounting re¢ords have not bean 1¢6pt or relums adequate for our audlt have not b8en re¢oived
from br8nches not vEslted by us. or
thé flnanclal statements aro not in agreement with the ac¢ounllng record¥ gnd roturns,. Dr
Ihe financial statements are not In &greement wilh Ihe a¢¢ounting records and retum$,' or
we have not r6C@Ived all the Information and ¢4xplanallons we requlro for our audlL
Responslbllltlos of Managemont Commftt•a
AS explained nwre fully In Ihe statement of Managemont Commlttèe r6sponslbllttle8, the Management Commlttee
a￿ re6ponslble for Ihe prep8rdtlon of the flnanclal statements and for heing 88ti$fiod that they glye 8 true and falr
view, and for su¢h Inlern81 uontrol as the ManFJgemont Committee de.termine is necessary lo er￿ble the prepaTallon
of financial ststements thdl are free from materlal misslalement, whether due to frHud or error.
In preparfng the ffn8nc181 stgtemgnts. the Martagement Commlltee are responslbl? for a8$es6lng fhe ch8rity's abilÉty
to contlnua a8 8 going concern, ijlsclosing, as sppllcAblo, matters rolated to golng concern and using tho golng
concern basis of accounts￿ unl998 the Management Comm5ttoe ellher Intend to cesso operatiorjs, or hove no
r9alistlG alternative but to do 80,
Auditorfs responsibllltles for the audlt oltha flnanclal 8tatamonts
Our oblecflves are to obtaln reasonable assurance about whother the ffnane,lal $tatemenls as a whole are free from
malerlal mlsstatsment. whether due to fraud or error, and to iS8uè on audlloY$ rgport that Include8 our oylnlon,
ReasonablD assurance Is 8 high IBvel of assuranGe but is not a guarants6 that an audlt conducted a¢cord8n¢x
wllh ISA8 (UK) will alway5 detect li maten81 mi$&lalemerrt when It exists. Mlsstalements cRn arise. from fraud or
error and are con51dered mat6¢lal If, Indfvidually ar In Ihe aggregatg. they ¢ould rea80nably be expected to Influenco
the economic declslons of users takgn on (P￿ bssls of the86 flnanclal slalements.
A further descriplion of our r6sponslblllt￿s Is avallabl& on th8 Finanaal Reportlng Coun¢ifs webslte at: hltps.'Il
www.frc,org.uklaudi*orsrespon8lbllttles, Thls descrlptlon forms part of Dur audttorf8 report.

MORNING STAR HOUSE
INDEPENDENT AUDrroR'S REPORT (CONTINUED)
TO THE MANAGEMENT COMMITTEE OF MORNING STAR HOUSE
Our approa¢h to idonllfylng and assessing th¢ rfsk8 of mater181 mi&8tatsmeni' In respact of Irr8gularilies, Inr,ludlng
fraud and non-compllancè with laws and regulatlon$, was as follows:
thg engagement partner ensured that tho engagement l&am ¢olleatlvoly had thè approprlate competence,
capabililles and sklll8 to Identlfy or Tecognlse non-complian¢6 wllh appllcablé laws and regLElation5'
we idontified the law$ and regulauons appll¢able to the company through discvssion8 With direclor8 andlor
senior management, and from our commerd81 knowledge and gxp6riènc¢) of the s6ctor.
We focused on spettlflc laws ar]d regulatlons whlch we consld8red may have a dlrect m8tsrfal effect on the
linanclal statements or the oporafjons of Ih@ wmpany, includino Companies ACE 2008, taxatk)n leglslation.
data protoctton, anti-brlbery. eryloyment, envlr(mm6nt818nd hpalth and safety leglslation
assessed the extent of ¢ompll8nce wilh the laws and regulallons idontifted abovg through making
enqulrlg¥ of managemerrt and insPocllnu18gal corre8pondonGe', and
klentlfled laws and regii181ions wer8 communlcatod withln the audit team règularfy and tho team remained
alort to In8tances of non-compllanco throughout the audlL
We 88S&SS8d the su8ceptibilily of the campany'$ flnanclal ststernenls to m8lerial mlsslatsment, indudlng obtalnlng
an understandlng of how fr4ud mlght uccur, by:
maklng gnquiries of management a$ to where thay ¢onsldeibd thore whs susceptibility to fraud, thelr
knowledge of 8dual, suspected and alleged fraud,. and
considering the Int2mal contro]8 in placo to m￿lgate rb8ks of fraud and non¢0mp￿a￿¢P wtth laws and
regulalions-
To addres# the rfisk offraud through m8nBgeinent bias and overrldo of Gonlrols. we:
performed analyllcal pro¢pdur6s to Id8ntlfy any unusu81 or unexpecled relationshlps.
tpstod Juurnal enlTles to Identlfy uiiusu81 tran8fiCtions;
assessed wh8th8r ludg8ments Bnd assLJmption$ made in dotsrmlnlny fhe aGcounllng esllmat&s set out In
Nota 2 were Indlcatlve of potential bias,, and
Investlgat&d the r8tH)nale behlnd signiflcant or unugual IransaGllons',
In responsg to the risk of irregulaiitieg 8nd nDn<ompllanco with laws and regulations, we designed procedurea
whlch included. bul were not limited to-
agreglng Ilnancl81 statsm6nt dlsclr)sure8 to underlylng supporting doLumentatlon',
reading the minlites of meetlngs of those chargod wllh governanc8',
enqulrlng of managemenl as to actual and potentlal litigallon and claim8. and
reviewing corresporvjenci) with HMRC and thè company's leg81 advisors;
There aro Inherent limltallons In our audlt procedures d66cribed above. The rn0￿ removecl that laws and
regulations aro from finanttlal transa¢tlons, the 168$ Ilkely it is that w6 would beoome awar& of non-compllanco.
Audifino standards a190 limlt thè audli procedures reqyired to Tdentify nortrcompllance wlth laws and r8gu18tions to
enquiry of the dlreclors and other managem8nl and the inspecllon of regulatory and legal rtorrospondence, if any.
Material mlsstatemgnts that arl8e due to fraud can be h&rder to delpct than thase Ihat arl$o from em)r as they may
involve deliberate concealment or collusion.
Your attention Is drawn ta the fart that tho ¢harlly ha8 prepared flnanclal stslements In atscordan¢É wlth "A¢Gounting
and Reporting by Charlties: S*atoment of Reoornmended Pradlce appli¢Able to charitieg proparlng thelr accounts In
aC￿rdance with tho Financlal Reportlng Stand8rd applicable in the UK and Republic of Ireland [FRS 1021" (as
amcnded) in prelerence to the Accounting and RBporling by Charrlles.. Statement of Recommended Pracllce18sued
on 1 Aprll 2005 which is referred to In the extant r8gulalions but has now been withdrawn,
Thls has been done in order for the finan¢l81 statements to provide a true and f21r viw In accordan￿ with currenl
G8n8rally Accopted A￿Unting PraGlice.

MORNING STAR HOUSE
INDEPENDENT AUDITOR'S REPOlff (CONTINUED)
TO THE PIIANAGEMEwf COMMITTEE OF MORNING STAR HOUSE
Th1$ report 1$ made solely to the compaiiy's members. as a body. In a¢cordance ￿fjth sectton 391 of the Companles
Act 2014, Our audlt WOTk has be8n underlaken so that Wg mlqlit sial8 to the company'.9 member& those matt6rs
aro required tt) Stats to them In an £uditofs report and for no other PUTPQ86. To lh8 fullost ¢xtent ￿rmItted by Eaw,
w8 do not accept or a£sume responslblllty to anyone other IhAn Ihe company and thg cornpan5es members as
body, for our audit work, for this report, orfor Ihè uplnlons we have fomiad.
AngolaEfalgon18enlor Statutory Audltor)
for and on behalf of Harbinson MIAlholland
Chart8rad AccounlanlB
Sfallrtory Audltor
6th Fk>or East Tow8r
Lanyon P18L8
Belfast
BT13LP
H8rblnson Mulholland Is 8llglbE8 for appolntm8nt as audftor of the charlty by vlrtuo of Ils ellglbility for app)inlment ay
audltar of a company undor of 8ecllon 1212 of the Companle$ Act 2006.