2023-03-31-annual-return

CHAKTAIiXD ACCOUNTAYTY CHILDREN'S LAW CENTRE (NORTHERN IRELAND) INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF CHILDREN'S LAW CENTRE {NORTHERN IRELAND Oplnlon W8 have audited the financial statements of Children's Law Centre (Northern Ireland) (the 'charity') for the year ended 31 March 2023 which comprise th8 Statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in theSr preparation is applicable law and United Klngdom Accounting Standards, including Financial Reporting Standard 102 Thg Financial Reporting Standard 8pplicabl8 in the UK and Republic ol Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion, the financl81 statements.. give a true and fair view of the state of the charitable company's affairs as at 31 March 2023 and of its incoming resources and application of resources, including its income and expenditure, for th8 year then ended., have been properly prepared in accordance with Uniled Klngdom Generally Accepted AGGounting PraGIio,' and have been prepared in accordance with the requirements of the CompaniesAct 2006. Basls for oplnlon Wg conducted our audit in accordance with International Stsndards on Auditing (UK) {ISAs (UK)) and applicable law Our responsibilities under those standards are further described in the Audito¢s responsibilities for rhe audit ol th8 financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethlcal standard, and we have fulfilled our other elhical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis lor our opinion, Concluslons relatlng to golng ¢onc8rn In auditing the financial statements, we have concluded that the truste8s' use of the going concem basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have perfomed, we have not identified any material uncertalnties relatlng to events or condltions thal, individually or Collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at leasl twelve months from when the financial statements are authorised for issue. Our responsiblllties and the responslbllities of the trustees with respeci to goin9 concem ar8 described In the relevant Sections of thls report. Alfred House A9 Alfred Street BEITrA&r wr2 8EQ DX3910 NRBdfast50 Centurv Elouse 40 ('.I'i?.Si'Lbllt Bli.qin￿$ Parlr Lt915L IL IIT28 2G i- Ilandeiryue Syreet P()RTIlDOW¥ BT62 3PB Tel.. [phone] IIA3 Fax: [phone]n Tcl: +44 (0)28 c)" Fax: .' 441()}28 92tfiu E6.%6 Tel: [phone] F£Trl'. +44 (o}fjA.38.,15 0293 GMcGiiDtrndlDgwnedGMcGG[oupIAmlt￿RtyWo.. %ry059660. [rtofDjrerto￿ A%thb]e&tr4tsttTedofflc8 AMernbErdT(AG'.AWor]dw1deAU￿u¢Q0rI￿dC￿kntALeouttt1tigFIT

CHILDREN'S LAW CENTRE (NORTHERN IRELAND) INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF CHILDREN'S LAW CENTRE {NORTHERN IRELAND) Other Infonnatlon The other information comprlses the information included in the annual report other than the financial statements and our auditols report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other Information and, except to the extent OtheTh￿Se explicilly stated in our report, we do not express any fomi of assuranc8 conclusion thereon. Our respon8ibillty IS to read the other Information and, in doing so, consider whether the other Infomation Is materially inconsistent with the financial statements or our knowledge obtained in the cours8 of the audit, or otherwlse appears to be materially misstated. If we identify such material inconsistencles or apparent materlal misslatements, we are required lo determine whelher this gives rS8e to a malerSal mlsslat8ment in the financial statements themselves. If, based on the work we have performed, we conclude that there15 a material misstatement of this other information, we are required to report that fact. We have nothlng to report in thls regard. Oplnlons on other matters prescrlbed by the Companles Act 2006 In our opinion, based on the work undertaken in the course of our audit.. the information given in the trustees, report for the financial year for which the financial statements are prepared, which includes the directors, report prepared for the purposes of company law, is consistent with the financial stalem8nts', and the directors, report included within the trustees, report has been prepared in accordance with appllcable legal requirement8. Matters on whlch we are requlred to r8POrt by exceptlon In the light of the knowledge and understanding of the charity and its envlronment obtained in the course of the audit, we have not Identified material misstatements in the directors, report included wlthin the trustees, report. Vve hav8 nothlng to report in respect of the following matters In relation to which the Companies Act 2006 requires us to report to you if, in our opinion.. adequale accounting records have not been kept, or retums adequate lor our audlt 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 information and explanations we require for our audit., or th8 trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small Gompanies, exemptions in preparing the truslee5' report and from the requirement to prepare a strategic report.

CHILDREN'S LAW CENTRE (NORTHERN IRELAND) INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF CHILDREN'S LAW CENTRE (NORTHERN IRELAND) Responslbilities of trustees As explained more fully in the statement of trustees, responsibilities, the trustees, who are also the directors of the chartty 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 trust88s determine is necessary to enable th8 preparation of financial statements that are fr8e from material mlsstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responslble for assesslng the charlty's abllity to continue as a golng concem, disclosing, as applicable, matters related to going concern and using the golng concem basis of accounting unless the trustees either Intend to Ilquldate the charitable company or to cease operations, or have no realSstlc alternative but to do so. Audltor's responslbllltles for the audlt of the flnanGlal statements Our objectlves are to obtaln reasonable assurance about whether the financial statements as a whoLq are free from material misstatement, whether due to fraud or error, and lo Issue an auditorfs report that includes our oplnion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance th ISAS {UKI will always detect a material misslatemenl when it exists. Misstatements can arlse from fraud or error and are considered malerial if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial ststements. The extent to which our procedures are capable of detecting irregularities, including fraud, Is detailed below.

CHILDREN'S LAW CENTRE (NORTHERN IRELAND) INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF CHILDREN'S LAW CENTRE (NORTHERN IRELAND) Extent to whlch the audlt was consldered capable of detectlng Irregularltles, Includlng fraud We identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and then design and perform audit procedures responsive to those risks. including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion. In Identifying and assessing potential risks of material misstatement in respect of irregularities, includlng fraud and non-compliances with laws and regulations, we considered the following: The nature of the industry and sector, control environment and business perfomiance, including the company's remuneration policies for directors, bonus levels and performance targets, if any., Results of our enquiries of management about their own identificatlon and assessment of the risks of Irregularities., Any matters we identified having obtained and revlewed the company's documentation of thelr pollcies and procedures relating lo.. Identifying, evaluating and complying with laws and regulations and whether they were aware of any instance of non-compliance., Detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud,. and The internal controls established to mitigate risks of fraud or non-compliance with laws and regulations., The matters discussed among th8 audit engagement team regarding how and where fraud might occur in the financial statements and potential indicators of fraud, As a result of these procedures, we considered the opportunities and incentives that may exist within the company for fraud and identified the greatest potential for fraud in revenue regognilion. In common with all audits under ISAS (UK), we are also required to perform specific procedures to respond to the risk of managemeni override. We also obtained an understandlng of the legal and regulatory frameworks that the company operates In, focuslng on provisions of those laws and regulations that had a threct effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context included the CompaniesAct 2006, and local tax legislation. In addition, w8 considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which may be fundamental to the company's ability to operate or to avoid a malerial penalty.

CHILDREN'S LAW CENTRE (NORTHERN IRELAND) INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF CHILDREN'S LAW CENTRE (NORTHERN IRELAND) Audlt Tasponse to rlsks Identlfied Our procedures to respond to the risks idenlifi8d included the following: Reviewing the financial stat8menl disclosures and testing to supporting documentation to assess Compliance with provisions of relevant laws and regulations described as having a direct effect on the financial statem8nts', Enquiring of management concerning actual and potential litigation and claims; Performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud.. Reading minutes of meellngs of those charged with governance and reviewing correspondence with tax authoritles., and In addressing the risk of fraud through management override of controls, testing the appropriateness of journal entries and other adjustments,. assessing whether the judgements made In making accounting estimates are Indicative of a potential bias,. and evaluating the business rationale of any signific￿t transactions that are unusual or outside the normal course of business. We also communicated relevant identified laws and regulations and potential fraud rlsks to all engagement team members and remained alert to any indications of fraud or non-compliance wlth18ws and regulations throughoul the audit, Owing to the inherent Ilmitations of an audit, there is an unavoldable risk that we may not have deteGted some material misstatements in the financial statements, even though we have properly planned and performed our audit In accordance with auditing standards. In addition. as with any audit, there remains a higher risk of non-detection of irregularities, 85 they may involve collusion, forgery, Intentional omissions, misrepresentations, or the override ot internal controls. We are not responsible for preventing non-complianc8 and cannot be expected to detect non- compliance with all laws and regulations. A further description of our responsibilities is available on the Financial Reporting Council's website at.. htlps'.11 www.frc.org.uklauditorsresponsibilities. This description forms part of our auditor's report. 10-

CHILDREN'S LAW CENTRE (NORTHERN IRELAND) INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF CHILDREN'S LAW CENTRE (NORTHERN IRELAND) Use of our report 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 been undertaken so that we might slate to the charita1￿& company's members those matters we are required lo state to them in an auditorfs report and for no other purpose. To the fullest extent pemiitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or forthe opinions we have formed. Mr Nlgel Mo Isenlor Statutory Audltor) for and on behalf of GMCG BELFAST Chartered Accountants Statutory Audltor Chartered Accountants & Statutory Auditor Alfred House 19 Alfred Street Belfast BT2 8EQ 11