FALLS WOMENS CENTR FINANCIAL STATETrIEN R THE YEAR ENDED 31ST MAR BHF LLTD OFTHE INDEPENDKt4rr AUDITOR TOTHE ME ER Auditing the risk of management override of controls, includin8 through testing journal entries and other adjustments for appiDpriat¢n¢ss, and evaluatin8 the busines3 rationale of significant Ironsactions outside the nomial ¢OUT5e of bu5in¢s3. AS part of an audit in accordance with ISA5 (UK) we exer¢i9e professional jud8¢ment and maintain prof¢ssional s¢¢piicism throughout the audit. We also., Identify and &sse8$ the risks of material misstat¢in¢nl of the financiELI stalemenls, whether duc to trnud or error, d¢si8n ond perfomi audit procedures TesPOn5iVC to thos¢ risks, and obiain audit evidence that is sufficient and appropriate to provide o bosi5 tor our opinion. Th¢ risk of no¢ d¢teLtin8 a matei'ial misstatem¢nt resulting from fraud is hi8her thun for one resulting fiDm error, as froud may involv¢ ¢ollusion, forgery, intentional omissions, misrepirsentations, or the oveTride oFinlern41 conli'ol. Obtain an undet3tanding ofinternal con¢i'ol relevant to the audit in order to design audit procedures that ore appi'opriate in the circumstan¢cs, but noi foi. the purposes of expirssing An opinion on the effectiveness of the company's internrLI control. Evaluate the appi'opriotenes5 of a¢¢ounling poli¢i¢s used and Ihe reasonablenes5 of accountin8 ¢$timot¢s and related disclosures made by the dir¢ctor5. Conclude on the appropri&lene$s of the dii'ector5' use of the going concern bosi$ of accounting and, based on the audit evidence obi8incd, whetlier a motei'ial uncertainty exists reluted to events or conditions Ihllt niay cast Sl8nificant doub¢ on the chai'ity's ability to continue as a going ¢onccrn. It. we eonclude that a muterial uncertainty exist5, we arc r¢quiKd lo draw aitention in our auditor'5 r¢wi1 to th¢ relut¢d dis¢losui'es in the link¢11 5tat¢rn¢nls oi., it such di5c105ur¢s ore inadequate. to modity our opinion. Oui. ron¢lusions ore based on the audit eviden¢¢ obtained up to our audilols repoil. Howevei., future event5 or ¢ondilions may cause the charlty to c¢¢ to ¢ontlnue a5 a going concern. Evoluale the over&ll presentation, 51ructuir and ¢on(eni of the financial statements, includÉng the diselosuirs, and whethei. the financial statements r¢pr¢s¢n¢ the underlying lrnnsabtiony and events in a manner Ihat achieves foir pirsentation. A further desci'iption of our responsibiliti¢5 for ¢he audit of the finrLncial statements is lo¢a¢ed on (he Financial Reportin8 Council's website al: http'.IlWww.f.Or8.ukjllud1torsre$ponsIbilitIes. This description fonn3 part of our auditor's report. We communicate with th03e charged wi¢h governance re8ai'din8, among other matt¢r5, th¢ planned scope and timing of the audit ond si8nificai)t findin83, including any Signiticant deficiencies in int¢rnal ¢onti'ol that we identify durin8 our audit. Use of our report This report 1$ made solely to the chnrilable company's members, os a body, in accordance with Chapter 3 of Part 16 of the Compènies Act 2006 ènd regulutions made und¢i' that Act. Oui. oudit work hos been undertaken so that we might stsle to the haritable companls members those matt¢rs we are requiird to stote to them in an auditor5, r¢port and lor no other purpose. To the fullest extent pei'mitted by law, w¢ do not aecept or assume responsibility to anyone other than the choritable company and it members as a bod or our audit work, for this report, or for lh¢ opinions w¢ hrAV¢ fomied. LAWRENCE SHEARER F.C.A., Senior Stulutory Alldltor FOR AND ON BEHALF OF O'HARA SHEARER, StAtutory Audltor O'HARA SHEARER CHARTERED ACCOUNTANTS AND STATUTORY AUDITORS 547 Falls Road B¢lfa5t BTI19AB Dated: 14th December 2023 Pag¢ 10
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