FIRST STEPS WOMEN.'S CENTRE
Independent Auditor's report to the members of FirJt Sleps Women's Cenlre
Opinion on financial statements
Wc havc auditcd the financial statemeDts of First Steps Women's Centre (the 'charity') for the year ended 31 March
2024 which comprise the statement of Financial Activities. statement of fmancial ￿sItion, and related notes including
a summary of 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 SLindard 102
The Financial Reportingsiandard applicable in the UKandRepublic oflreland (United Kingdom Generally Accepted
Accounting Practice).
In my opinion the financial statements:
give a true and fair view of the state of the charity's affairs as at 31 March 2024 and of its incoming resources
and application of resources for the year then ende&.
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice.
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and applicable law.
Our rcsponsibilities under those standards are further described in the Auditor, s responsibilities for the audit of the
accounts section of our report. We are independent of the clwity in accordance with ethical requirements that are
relevant to our audit of the accounts in the UK, including the FRC'S Ethical Standard, in the circumstances set out in
note 22 to the financial statements, and we have ￿lfilled our ethical responsibilities in accordance with these
rcquiTements. We believe that the audit evidence we havc obtained is 5UtTicicnt and appropriatc to provide a basis for
our opinion.
Conclusions relating to going concerD
In auditing the fmancial statements, we have concluded that the Trustees, use of the going concern basis of
accounting in the preparation of the financial statements is appropriate.
Based on the wotk we have perforn]& we have not identified any material uncertainties relating to events or
conditions that individually or collectively, may cast SI￿1fIcant doubt on the charity's ability to continue as a
going conccrn for a PCTiod of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the resp)nsibilities of the Trustees with respect to going coocern are
sections of this report.
Other InforniAtion
The other inforn]ation comprises the inforn￿tIon included in the annual report, other than the accounts and our
auditor's report thereon. The Trustees are resFK)nsible for the other infornlltion contained within the annual report.
Our opinion on the financial statements does not cover tbe other infonnation and, except to the extent otherwise
explicitly statcd in our rcport, we do not express any forn] of assurance conclusion thereon. Our responsibility is to
read the other inforniation and, in doing so, consider whether the other inforn]ation is materially inconsistent with the
accounts or our knowledge obtained in the audit or otherwise appears to be maleTially misstated. If we identify such
material inconsistencies or apparent material misstatements, we are required to detemiine whether there is a material
misstatement in the account5 or a material misstatement of the other inforn￿tion. If. based on the work we bave
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FIRST STEPS WOMEN'S CENTRE
Independent Auditor's Report (Continued)
performed, we conclude that there is a material misstatement of this other infornyation, we are required to report that
fact.
We have nothing to report in this regard.
Opinion on other matters prescrRbed by the CompanRes Aet 2006
In our Opinio￿ based on the work undertaken in the course of our audit:
the inforniation given in th¢ Trustees. report for the financial period for which the accounts are prepared is
consistent with the accounts; and
the Trustees, Rew)rt has been prepared in accordanL* With applicable legal requirements.
Matters OD wbieb we are required to report by exceptioD
jn the light of the knowledge and understanding of the Trustees and its environment obtained in the course of the audit,
we have not identified materia] misstatements in the Trustees, Report.
We have nothing 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 accounting records have not been kepi. or returns adequate for my audit have not been received from
brancbes not visited by us: or
the fu￿nCIal statements are not in agreement with the accounting records and the returns; or
certain disclosures of directors, remuneration specified by law are not made; or
we have not received all the inforniation and explanations I require for our audit.
tbe Trustees were not entitled to prepare the financial statements in accordance with the small companies,
regime and take advantage of the small companies, exemptions in preparing the Trustees, report and from the
requirement to prepare a strategic report..
Responsibilities of Trustees
As explained more fully in the Statement of Trustees. Responsibilities. the Trustees. who are also directors of the
charity for the purposes of company law, are responsible for the preparation of the f￿anCIal stalements and for being
satisfied that they give a true and fair view. and for such internal control as the directors detemine necessary to
enable the preparation of accounts that are free from material misstatement. whether due to frdud or error.
In preparing the fmancial ststements, the Trustees are responsible for assessing the charity's abijity to continue as a
going concern. th'sclosing as applicable, matters related to going concern and using the going concern basis of
accounting unless the Trustees either intend to liquidatc thc clwitsble company or to cease operations, or havc no
realistic a]ternative but to do so.
Auditor's responsibilities for tbe audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from
material misstatanent, whether due to fraud or error, and to issue an auditorfs report that includes our opinion.
Reasonable assurance is a high level of assurance b'ut is not a guardntee that an audit conducted in accordance with
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FIRST STEPS WOMEIY'S CENTRE
Independent Auditor's Report (Continued)
ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and
are considered material if, individually or in the aggregate, they could Teasonably be expected to infiuence the
economic decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting I￿gUlarItieS, including fraud. is detailed below.
Extent to wbich the audit was Considered capvable of detecting irregularities, intludiDg fraud
The objectives of our audit in respect of fraud, are: to identify and assess the risks of material misstatement of the
financial statements due to fraud. to obtain sufficient appropriate audit evidcnce rcgarding the assessed risks of
material misstatement due to fraud, through designing and implementing appropriate responses to those assessed
risks" and to respond appropriately to inslances of frdud or suspected fraud identified during the audit. However, the
primary responsibility for the prevention and detection of fraud rests with both management and those
charged with governance of ihe charitable company.
Based on our understanding of the cbaritable company and its operating environment, we deterniined that the most
significant frameworks which have a direct impact on the preparation of the financial statemenls are those related to
the reporting framework. (FRS 102, the Cbarities Act (Northern Ireland) 2008, The Charities (Accounts and Reports)
Regulations (Northern Ireland) 2015. the Clwity SORP and the Companies Act 2006). Additionally, we concluded
that there are significant laws and regulations in relation to the company's cbatitable status and activities of which
non-compliance may have a material effect on the fmancial statements.
We assessed the susceptibility of the charitable company's financial stsiements to material misstatement, including
how fraud might occur. including evaluating management's incentives and opportuniiies to manage earnings or
influence the reported results. From the results of our asse&sment, we deternlined that tbe principal risks of fraud
relate to posting inappropriate journal entries and use of charity fuDds for Purposes outside of restrictions imposed by
the donor. In cojnmon with all audits under ISAS (UK). we are required io perfonn spccific procedurcs to respond to
the risk of management override.
Audit respoDse to risks identified
As part of an audit in accordance with ISAS (UK) we exercise professional judgement and D)aintain
professional scepticism throughout the audit. Audit pr(K&lures perfornled by the engagement team
included:
We obtained an understanding of the charitable company's internal control systems in order to
design audit procedures that are appropriate in the circumstances. but not for the purposes of
expressing an opinion on the effectiveness of the clwitable company's internal control.
We obtained an understanding of how the charitable company Complies with relevant laws and
regulations, including those as a result of its registration with the Clwity Commission for
Northern Ireland and charitable status with HM Revenue & CU￿oMS . by making ￿quirIeS of
management and those charged with governance.
Enquiry of management, those charged with governance and the entity's solicitors around actual
and p)tential litigation and claims.
Enquiry of entity staff to identify any instances of non-compliance with laws and regulations.
Perfonning analytical procedures to identify any unusual or unexpected relationships that may
indicate risks of material misstatement due to fraud
Reviewing minutes of meetings of those charged with governance
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FIRST STEPS WOMEN'S CENTRE
Reviewing financial statement (h'sclosures and testing to supporting documentation to assess
compliance with applicable laws and regulations.
We test the completeness of income to address the risk of fraud in relation to revenue recognition
Auditing the risk of management ove￿Ide of controls. including through testing journal entries
and other adjustments for appropriateness, and evaluating thc business rationale of significant
transactions that are unusual or outside the nornlal course of business.
Auditing the risk of use of charity fimds outside of restrictions imposed by the donor by revAew
of funding letters of offer to identify restrictions, and review of funding claims prepared by
mana8ement to eheck eompliaJ)ce with restrictions.
We communicated relevant laws and regulations and potential fraud risks to all engagement team members, and
remained alert to any indications of fraud or noD-cornpliance with laws and regulations throughout the audit. Thcrc
are inherent limitations in the audit procedures described above and the further removed non-compliance with laws
and regulations is from thc events and transactions reflected in the financial statcments. the Icss likely wc would
become aware of it. Also, the risk of not detecting a material misstatement due to fraud is higber than the risk of not
detecting one resulting from em)r. as fraud may involve deliberate concealment through collusion, forgery,
intentional omissions, misrepresentations or the ove￿Ide of internal ￿ntrOl.
A further description of our responsibilities for the audit of the accounts is located on the Financial Reporting
Council's website at: htt ://www.frc.or
.uklauditorsre
onsibilites. This description forms part of our auditor's
report.
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
(Section 495) of the Companies Act 2006 and regulations made under that Act. Our audit work has been undertaken
so that we might state to the charitable company's members those matters we are required to state to them in an auditors,
report and for no other pu￿OSe. To the fullest extent pern)itted by law, we do not accept or assume responsibility to
anyone other than the charitable company and its members as a body, for our audit work, for this report, or for the
opinions we have fonned.
Ethna Griml
(Senior St
tutory Auditor)
for and on behalf of E A Grimley & Co Limited
Datd 16 October 2024
Chartered Accountants and Statutory Auditor
16 Clonoe Village Park
98 Wasl]ingbay Road,
Clonoe. Dungannon,
Co. Tyrone.
BT714PU
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