2024-03-31-annual-return

eHARTERED ACCOUFITANTS CHILDREN'S LAW CENTRE (NORTHERN IRELAND) INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF CHILDREN'S LAW CENTRE (NORTHERN IRELAND) Opinion We have audited the financial statements of Children's Law Centre (Northem Ireland) (Ihe 'charity'l for the year ended 31 March 2024 which comprise the statement of financial activities. the balance sheet, the slatement of cash flows and notes to the financial stalements, including significant accounting policie5. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards. including Financial Reporting Standard 102 The Financial Reporting Standard applicable in Ihe UK and Republic of Ireland (United Kingdom Generally Accepled 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 March 2024 and of its incoming resourGe5 and application of resources, including its income and expenditure, for the year then ended., have been properly prepared in accordan￿ 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 acKordance with Intemalional Standards on Auditing {UK) (ISAS (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditorfs responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements Ihat are relevant to our audil 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 In audiling the financial statements, we have concluded that the trustees, use of the going concem 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 uncertainlies relating to events or conditions that, individually or collectively. may cast significant doubt on the charity's ability to continue as a going concern for a period of al least tsvelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going con¢em are described in the relevant seciions of this report. Alfred House 19 Alfred Street BELFASI. 111& 8EQ DX3910 NXBcifast SO Cen￿ryHOuSe 40 Crc5ccnt Busincss Park SBUMN BI￿8 2GN 17 Mundeville Street POKIADOWN Craigxvon .62 3VB Tcl: [phone] IX13 ￿￿. [phone] I'd: [phone] l."ax: [phone] Tel: [phone] Fax: +44 {0)28.18.3.5 0293 Rtysknml..ltsthEors , lTharlcrcdfasA41iiwrJ Fomir.4frourytsnts . LLYXJrJ￿1I￿aIu￿..kn11Y Ti￿￿1lY1 IowiKliwtniKlil Ilk.IJLsljliIiLhnft1￿￿iLknm1￿￿L1Il￿1S in www.gmcBca.eom

CHAITER8D ACCOU%TAtrITS CHILDREN'S LAW CENTRE (NORTHERN IRELAND) INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF CHILDREN'S LAW CENTRE (NORTHERN IRELAND) Other information The other informalion comprises the information included in the annual report other than the financial Statements and our auditor's report Ihereon. The trustees are responsible for the other infomiation contained within Ihe annual report. Our opinion on the finan￿al 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. Our responsibility is to read the olher information and. in doing so, consider whether the other information is materially inconsistent with the financial stalements or our knowledge obtained in the course of the audit, or otherwise appears lo be materially misstated. If we identify such material inconsistencies or apparent material misstalements, we are required lo determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have perfomied, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Opinions on other matters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of our audit.. the information given in the trustees, .report for Ihe 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 statements., and the directors, report included within the trustees, report has been prepared in accordance with applicable legal requirements. Matters on which we are required to report by exception In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit. we have nol identified malerial misstatements in the directors, report included wilhin the trustees. report. We have nolhing 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: adequate accounling record5 have not been kept, or retums adequate for our audit have not been received from branches not visited by us- or the financial statements are not in agreement wilh the accounting records and returns- or certain disclosures of trustees, remuneration specified by law are not made.. or we have not re￿iVed all the information and explanations we require for our audit., or the twstees were nol entitled to prepare the financial statemenls in accordance with the Small companies regime and take advantage of the small companies, exemplions in preparing the Irustees, report and from the requirement to prepare a slrategic report. Alfred Hou$e 19 Alfred Street BELI,"ASI' BI'2 SEQ L)X3910 NRBclfast 50 CenturyHuusc 40 Crescent Yusincss Prk SBURN M'28 2GN 17 MandevillL Strect PORI'ADOWN Cr4ibWIIV()ll .62 3PB 'I'el: +44 {0)28 9031 1113 ILN: [phone] OTT7 Tcl: [phone] +44 {0}28 9260 A656 Tel: [phone] Fax: [phone] . Charn'nxlT&.4dii￿)l5 boTrnSit..l￿Ull￿ts i-WPYAI.'inanif..knJ%iwpJ AlifflkrtsfTL4f -All'0rklNit￿A1IhiI1￿l'OftI￿l1kThllpnlAr￿lntIfj% l-lni www.gmcgca.com

CHAKTEXED AC¢OUXYAprrs CHILDREN'S LAW CENTRE (NORTHERN IRELAND) INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF CHILDREN'S LAW CENTRE (NORTHERN IRELAND) Responsibilities of trustees As explained more fully in the slalement of trustees, responsibililies, the truslees, who are also Ihe 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 fof such internal control as the trustees determine is nerEssary lo enable the preparation of financial statements that are free from material misstatement. whether due lo fraud or error. In preparing the financial statements, Ihe trustees 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 trustees either intend to liquidate the charitable Company or to cease operations, or have no iealistic altemalive but to do so. Auditorfs 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 Ihat 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 rf, individually or in the aggregate, they could reasonably be expected to influence Ihe economic decisions of users laken on the basis of these financial statements. The extent to which our pro¢edure5 are capable of detecting irregularities, including fraud. is detailed below. Alfred House 19 ￿rred Street BELI.￿¥1. II'1'2 SEQ DX3910 NRllclf#st SQ Century Housc 40 Crcsccnt Businc&4 Park 17 MundevillL Strcet PORTADOWN SBUXN BI'28 2GN Craig4vu BI'62 3PB Tel: +44 {0)28 9031 1113 . [phone] OTn '1'¢1: [phone] I7￿. [phone] Tel: [phone] Fax: [phone] rhin¢¢￿I..Irr0lI￿￿nL% Ilryiskn￿,1Uth￿r1 '. LblrtemlT￿..1th1￿m i Trwrllsir.knTtlllblillts L￿￿XIlE￿i￿anCe¥￿l1Lw ANl¢mhprofTIAf'_.411'orklm￿1tAll1dlll(￿tsf7nl￿Vl￿knI A￿vI￿lIn￿TrIt￿￿* wwiv.gnicgca.eom

CMAfftTÈiIED ACCOU%TAEII$ CHILDREN'S LAW CENTRE (NORTHERN IRELAND) INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF CHILDREN'S LAW CENTRE (NORTHERN IRELAND) Extent to which the audit was consldered Gapable of detscting Irregularities, including fraud We identify and asses5 the risks of material misslatemenl of the financial statements, whether due to fraud or error, and then design and perfomi 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, including fraud and non-compliances with laws and regulalions, we considered the following.. The nature of the industry and sector, ¢onlrol environment and business performance, including the company's remuneration policies for directors, bonus levels and perfomiance targets. if any.. Results of our enquiries of management about their own identification and assessment of the risks of irregularitie5', Any matters we identified having obtained and reviewed the company's documentation of Iheir policies and procedures relating to.. Identifying. evaluating and complying with laws and regulations and whether they were aware of any instance of non-compliance., Detecting and responding lo Ihe risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud., and The intemal controls established to mitigate risks of fraud or nonthcompliance with laws and regulations: The Matters discussed among the 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 Ihe company for fraud and identified the greatest potential for fraud in income recognition. In common with all audits under ISAS {UK), we are also required to perform specific prO￿dureS to respond to the risk of management overtide. We also obtained an understanding of the legal and regulatory frameworks that the company operates in, focusing on provisions of those laws and regulations Ihat had a direct effect on Ihe determination of material amounts and disclosures in the financial statements. The key laws and regulations we considered in Ihis context included the Companies Ad 2006, and local tax legislalion. In addition. we considered provisions of other laws and regulations that do not have a direct effect on the financial statements bul compliance with which may be fundamental to the company's ability to operate or to avoid a material penalty. 10- Alfred Hollse 19 Alfred Street BELI,-AST B"1.2 SEQ DX.3910 NR Belfd. St 50 Ccntury Hou5C 40 Crcsccnt Busin￿ Park SBUHN BT28 2GN 17 Mundcvillc Strcct PORI'ADOWN FI'62 3PB I'cl: +44 {0)28 9031 1113 . [phone]n Icl: +44 {0)28 9260 7355 F￿. +44 (0)28 9￿60 1656 Tel: +44 {0)28 3833 2801 FLY: +44 {0)28.3835 0293 A￿l￿n￿.rIjf￿Ar...A]VorkImi￿c.￿lIa￿'ufi￿iknr￿l￿lA¢￿l￿li￿Tr7rj1 SVWTh%.8nicgcM.eoni

CHAXTE%ED A¢COVNTANrs CHILDREN'S LAW CENTRE (NORTHERN IRELAND) INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF CHILDREN'S LAW CENTRE (NORTHERN IRELAND) Audit response to risks identified Our procedures to respond to the risks identified included the following: Reviewing the financial statement disclosures and testing to supporting do¢umenlation to assess compliance with provisions of relevant laws and regulations described as having a direct effèct on the financial statements,. Enquiring of management ¢onceming actual and potential litigation and claims., Performing analytical procedures to identify any unusual or unexpected relalionships that may indicate risk5 of material misslalement due lo fraud., Reading minutes of meetings of those charged with governancE and reviewing correspondence with tax authorities., and In addressing the risk of fraud through management override of controls, testing the appropriateness of journal entries and other adjustmenls- assessing whether the judgements made in making accounting eslimales are indicative of a potential bias.. and evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business. We also communicated relevant identified laws and regulations and potential fraud risks lo all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit. Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have propeily 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. as they may involve collusion. forgery, inlentional omissions, misrepresentations. or th.e override of inlemal controls. We are not responsible for preventing non-¢ornpliance 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: https'.11 www.frc.org.uklauditorsresponsibilsties. This description fomis part of our auditors report. 11 Alfred House 19 Alfred Street BELliAS'I' II'1'2 8EQ DX.39IO ￿'R Bclf*5t SO Century Housc 40 Cro4¢cnt Park USBURN B'J'28 2GN 17 Mundcvillc SITeet POR'fkU)OWN ]fl'62 3J>B I'cl: [phone] A113 [phone] OTn Tcl: [phone] Tr￿.. [phone] Tel: [phone] Fax: +44 {0)28.38&5 0293 wwv.gnicg¢a.coni

¢Jllnll> Ao¢ovNfAim CHILDREN'S LAW CENTRE (NORTHERN IRELAND) INDEPENDEKf AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF CHILDREN'S LAW CENTRE INORTHERN IRELAND) Uso of our rgport Thls report Ss made solely lo the chaiilable comparfs members, as a boty, In accnrdance vmh Chapier 3 of Part 16 of the Companies Acl 2006. Our audit work has been undertaken so that we might state to the charilable company's members Ihose matters we are required lo slale to Ihem in an auditorfs report and for no other purpose. To the fullest exlenl pernirted by law. we do not accept or assume r8sponsibllity to anyone other Ihan Ihe charbtable npany and the charitable company's members as a body. for our audit work. for this report. or for the opinions have fonned. . r Nlgel FCA (Sènlor sts￿tOry Audllor) for and on behalf of GMCG BELFAST 2 December 2024 Chartered Accounlants Statutory Audltor Chartered Accountsnts & Slatulory Auditor Alfred House 19 AFfred Street 881fast BT2 8EQ 12- Alfrd House A9Aifrtd 8tr•t BU￿A$fEr% 8EQ DX3910 NK wfastso aliiryHousc 17 M4nd¢vl]]o Street 40 cr¢5eentBUdno￿ Pmrk FQRTADOWN IJSBURN 28 ZGN Tr1: [phone] xi . +44 lo￿6 903107n Tel: [phone] TJSS [phone] Tel: +441oh8 3833 2801 P￿. *44 (oh8 383S 0293