INDEPENDENT AUDITOR'S REPORT
to the Members of Relatives for Justice Centre
(A company Ilmlted by guaranteo, not having a sharo ¢apital
Report on tho audit of the financlal statements
Oplnlon
We have audited the charity finanaal statèments of Relatives for Justicè Centre I'tha charfiy'l for the financial year
ended 31 March 2023 whlch comprisè the Stalement of Financi81 Activities (Incorpornfjng an Income and Expenditure
Account), the Balance Sheet. the Statement ol Cash Flows and notes to th8 financial Statements, including the
ummary of significant accounting policies set out In note 2. The financial rèporting framewoTk that has been applied
in thelr preparation is applicabl6 law and United lfjngdom Accounting Standard5, induding FRS 102 The FinanLyal
Reporting Standard applicable in the UK and Republlc of Ireland" and Accounting and Reporting by Charities..
Statement of Recommènded Practice applicable to Gharitigs preparing their accounts in accordance wlth FRS 102.
In our opinion. when reporting in accordance wth a fair presentation framework the financial slalements..
givg a tnJ6 and fair view of the state of the charity's affairs a8 al 31 March 2023 and of Its deficit for the financial
ya8r then ended.,
have been propedy prepared in a(wrdance with United Klngdom Generally A¢￿pted Accounting Practice,. and
have been prepared in aGcordanc£ with the requirements of the Companies Act 2008 and the Charltles Act
(Northem Ireland) 2008.
Basis for oplnlon
We conducted our audit in accordan￿ with International Standards on Auditing (UK) {ISAs (UKI) and appllcable law.
Our responslbllilies under those slandards are futher das￿Ibed in the Auditor's responsibillties for the audit of th8
financlal statements section of our report. We arè Independent of the charity in accordance with ethlcal requir8rnents
that ara relevant to our audit of the financlal stat8m8nts in the UK, including the FRC'S Ethlcal Standard, arKI the
Prowsions Available for Audits of Small Enliti8s. in the Cir(￿m$tan￿S set out In Note 4 to th@ financial statements,
and w& have fulftlled our other ethical Trsponslbllitl88 in accordance with these r8qulrements. We b81ieve that the
audit 8￿den￿ we have obtained is sufficient and appropriate lo provide a basis for our opinion.
Conclusions relatlng to going Concern
In auditing the financlal statements, we have conduded that the trustee8' use of the going concern basis ol
accountlng in the preparation Df the finanrAal statements is appropiiate.
Based on tha wotk we have perfomied, we have not Identified any material uncertalntles relating to events or
condltlons that, individually or collectlvely, may cast significant doubt on the ¢harlty's abilty to continua a8 a going
conc8rn for a period of al least twelve months fr¢Nn th8 date when the financial statements ara authorised for issue.
Our re8ponsibililies and the responsibillttes ol the trust86s wilh respect to going concem arn desrxibed in the relevgnt
8ections of this reporL
other Information
The other Informalion comprise8 the information included In the annual r8Wrt other than the financial statements and
our Audito¢s Report th@r8on. The trustees are responsible for the olh8r information contained wlthln the annual
repotrOutropinion-on-Ihe-finaneial-StatementS-d¢)e8-not-coVer-the￿)th8r_informalLorp.8nd,-ex¢ept_Io_thetsxl@nL_
othetwls@ expllcitly staled in our reporL we do not express any form of a88uran¢r conclusion thereon.
Our responsibility 18 to read the other information and, In doing so, consider whether Ihe other infomation is materially
in¢onsistsnt with th8 financial statements or our knowledge obtained in the course of tho audit, or tsthaNise appears
lo be materially misstated, If wo identify such material incon8lSt8ncies or apparent material misstat8ments, we are
uired to det8miine whether this givés rlsè to a material misstatement in the finanrAal statsmentg themselves. If,
based on the work we have performed, wa conclude that there is a material mlsstatemènt ofthis other infoTmation, we
are required to report thgt fact. We hava nothing to rgport in thls regard.
Opinion on other matter pro8crlb6d by the Companles Act 2006
In our ¢)plnion, based on the work undertaken in the course of the audlt..
the Information given in thé Trustees, Annual Report for the financial year for which the financial statements aro
preparad Is consistent with the financial statements,. and
the Trustees, Annual R8port ha8 been prepared in accordance with applicable legal requirements.
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INDEPENDENT AUDITOR'S REPORT
to the Mernbers of Relatives for Justice Centre
IA ¢oMpany Ilmll?d by guarants•. not having a shar9 capltall
Matters on which we are requlr8d to roport by èxceptlon
In the lighl of our kno￿edge and understanding of tha charity and its ènvironment obtalned In the wurse of the audit,
we have nol identified material misstatements in the Tmsteas, Annual Report.
We have nothlng to report in respect of the following matters where the Companies Act 2008 r6qulre8 US to report to
you rf, in our oplnlon..
adequale accounting records have not been kept,. or
the financial stat&ments ar& not In agreement with the accounting records and retum¥- cr
certain disclosu￿ of truslèas, remun8ralion spadfied by law are nol made,, or
the trustees w6r8 not 8ntttled to pr8pare the financial statéments In accordance with the small compani8s regim
and take athaniage of thg small compani85' exemption In proparlng tha Trustees, Annual Report.
Responslbllitles of trustees for the financial statements
A5 explained more Fully In the Slatemenl of Trustees, Responsibilill&s s8t out on pagè 10, the tsustses ar8 responsible
for the preparation of the financlal statements and for being satisfied that they give a true and fair view, and for such
internal control as they dètermine is necessary to enable the preparation of financial slal6m8nts that frea from
material misstatement, whethèr due to fra￿1 or error.
In prepariro thè finanryal statem8nts, tha trustées are responsible for assesslng the ¢hgriVs abilily lo continue a8 a
going concem, disclosing, as applicable, matters related to going con￿rrn and using the going con￿rn basis ol
accounting unless managem8nl 8tther int6￿18 to liquidate the charlty or b cease operations, or has no realistic
Itomative but to do so.
Audltofs responsibilities for the audit of the financial 8tatsments
Our objectives are lo obtaln reasonable assuran￿ about whether th8 financial 8tat8menl8 as a whol8 are free from
matèrial mlsslatement, whether due to fraud or error, and to issue an Auditor's R8port that includ8s our opinion.
Reasonabl8 assuranca Is a high level of assuran￿, bLrt is not a guarantee that an audit conducted in accordanc6 wlth
ISA8 (UK) will always delect a matarlal misstatement when it exists. Missl8tements can arise from fraud or 8rror and
ar8 considered material if. indivldually or in the aggregate, they could reasonably be expected to influence the
economic d8Ci8ion8 of u88rs taken on the basls of thase financial statements.
Irregularities, including Iraud, ar8 in8t8nce8 of nDll-compliancé with laws and regulations, We deslgn procedures in
line with our responsibilities, outlined abov8, to detect malerial misslatem&nts In raspect of irregularitles, including
fraud. The extent to which our pTh%dure8 are capable cf detecting irregularities. including fraud is detailed below.
Enquiring of managment
Idéntifying, evaluating and ￿MplyIng wtlh law8 and regulations and whether th8y are aware of any ir)stancas of
non-complian(*.
Detecting and tespondlng to rfsks of fraud and whethor they have knowledge of any actual, su5P8Ct8d Dr alleg6d
fraud.
Discussing among the 6ngagem8nt tèam as to how and where fraud mtght 0￿ur in the finanLy&l statements
including unusual journal enterie8, compl8x Imnsactlons et¢.
Obtaining an under8tanding of the legal and régulatory framework the company operates In and focusing on thoso
that have an direct offect on ts financial statements.
13

INDEPENDENT AUDITOR'S REPORT
to the Members of Relatives for Justice Centre
A company Ilmltod by guarantee, not having a share capilal
Further infomatlon regardlng the scopo of our responslbllltles as auditor
As part of an audit in a¢cordanL* with ISAS {UK), w8 exerci8e profe$sional judgement and malntain profg88ional
scepticism throughout the audit. W6 also..
Identlfy and assess the risks of material mi88tatem8nt of the , whether due to fraud or error. design and perform
audil procedures responsive to those risks, and obtain audit evidence that Is sufficient and appropriats to provide
a basis for our opinion. The risk of not delectinu a matsrial misststement rosulting from fraud Is hlgh8r than for on6
resulting from error, as fraud may Involve collusion, forgery, Intentional omissions, mlsrepresenlations. or the
overrlde of intemBI control.
Oblain an understanding of internal control rèlevant to the audll In order to design audit prooedures that are
appropriate in the Circumstan￿$, but not for the purp)se of èxpressing an opinion on the effectiveness of the
charily's internal control.
Evaluate the appropriatanèss of accounting pollcles used and the reasonableness of aco)unling 8Stlmates and
related disclosures made by trustees.
Conclude on the appropriateness of th8 trusle&s' use of the goirvJ concern basis of a￿untIng and, based on the
audit èvldenc6 obtained, whether a material Un￿rtaInty exists related to events or condilions that may cast
slgnfficant doubt on th8 charily's abilily to continue as a going COn￿M. If wa conclude that a material uncertainty
axists, we are requirgd to draw attention in our Audilovs Report to tha related di8dosur8s in the financial
stalem?nts or. if such disclosures are inadequate, to modify our oplnion. Our ¢onclusion8 are based on the audil
evidence obtained up to the dats of our Audltovs Rewrt. Howevar, future events or conditions may Gause the the
charity lo cease to ¢ontinue as a going concem.
Evaluale the overall p￿sentation, structure and content of the financial statements, including tho disdosures, and
whether the finandal statements représent the und8rfying transactions and events in a manner that achleves fair
presentation.
We communicatè with thosa charged with governan￿ regarding. among other matters. the plannéd scop6 and timing
of the audlt and significant audit findings, including any significant deficlencies in internal control that wg identify
during our audit.
Tho purp089 of our audil work fénd to whom we owe our responslbllltlas
This report is made solely to the Charity's members, as a body. In accordan￿ with Chaptsr 3 of Part 16 of the
CcKllpanies Acl 2006. Our audit work has been undertaken so that might stat8 to the charily's members those
matters we are required to state to them in an audltor's report and for no other purpose. To the fullest extent permltted
by law, we do not a￿pt or assume rasponsibllity to anyone other than the charity and the charity's members as a
body, for our audit work, for this report, or for th6 opinions we hav8 formed.
Claran Mccavana IS8nlor Statutory Audiior)
for and on b8half of
QUARTER
Chartered Accountants and Statutory Auditors
15 Church Streel
Cathedral Quarter
Belfast
BT1 1PG
20 Decembar 2023
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