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: +44 (0)28 9031 IX13
￿￿. +44 (0)28 9031 0777
I'd: +44 (0)28 9260 7355
l."ax: +44 10)28 9060 1656
Tel: +4410)28 3833 2801
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 P*rk
SBURN
M'28 2GN
17 MandevillL Strect
PORI'ADOWN
Cr4ibWIIV()ll
.62 3PB
'I'el: +44 {0)28 9031 1113
ILN: +44 (0)28 9031 OTT7
Tcl: +44 (0)28 9260 7355
+44 {0}28 9260 A656
Tel: +44 (0)28 3833 2801
Fax: +44 (0)28.3835 0293
. Charn'nxlT&*.4dii￿)l5 boTrnSit..l￿Ull￿ts i-WPYA*I.'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
. +44 (0)28 9031 OTn
'1'¢1: +44 (0)28 9260 7355
I7￿. +44 (0)28 9260 1656
Tel: +44 (0)28 3833 2801
Fax: +44 (0)28 383.5 0293
rhin¢¢￿I..Irr0lI￿￿nL% Ilryiskn￿,1Uth￿r1 '. LblrtemlT￿..1th1￿m i Trwrllsir.knTtlllblillts L￿￿XIlE￿i￿anCe¥￿l1Lw
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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
. +44 (0)28 9031 07n
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
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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: +44 (0)28 9031 A113
+44 (0)28 9031 OTn
Tcl: +44 (0)28 9260 7355
Tr￿.. +44 (0)28 9260 1656
Tel: +44 (0)28 3833 2801
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-
Alfr*d 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: +44 (0)28 9031 xi
. +44 lo￿6 903107n
Tel: +44 (0)28 9260 TJSS
+44 (0)28 9269 1656
Tel: +441oh8 3833 2801
P￿. *44 (oh8 383S 0293