Docusign Envelow ID.. 1 E616A74-92974C08-B587-94E7FF3836DB INDEPENDENT AUDITOR'S REPORT to the Members of Relatives for Justice Centre (A company Ilmlted by guarantso, not havlng a share caprtal) R•port on the audlt of the financlal 8tatemonts Oplnlon We have audited the charity financial statements of Relatives for Justice Centre ('the charity,) for th8 financial year ended 31 March 2024 which comprise the Statement of Financial Activities {inco￿OratIng an Income and Expenditure Account), the Balan￿ Sheet, the Statement of Cash Flows and notes to th8 financial statements, including the summary of significant accounb'ng policies set oul in note 2. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounls in accord8nc8 with FRS 102. In our opinion, when reporting in accordan￿ with a fair presentatlon tram8work the financial stat8ments.' glve a true and fair view of the state of th6 charity's aff8irs as at 31 March 2024 and of its surplus for the financial year then ended., have been properfy prepared in accordance wilh United Klngdom Generally Accepted Accountlng Practice.. and have been pr8parèd in accordance wlth the requiréments of the Companies Act 2006 and the Charitl8s Act {Northern Ireland) 2008. Bosls for oplnlon We conducted our audit in a¢¢ordance wfth Internatlonal Standards on Audltlng IUKI (ISAS IUKI) and 8pplicable law. Our responsibilities und8r those standard$ are further describéd in the Auditor's responsibilities for the audit of the financial ststements section of our report. We ar8 independent of the chanty in accordance with ethical requir8ments that are ralevant to our audit of the financial stslements Sn the UK, including th8 FRC'S Ethical Standard and the Provl$ions Available for Audits of Small Entities, in the circumstance8 set out in Nots 4 to the financial statemenls, and we have fulfilled our other ethical responsibilities Sn accordance wllh these raquirements. We believe th81 the audit evidence we have obtained is sufficient and appropriats to provide a bas1$ for our oplnlon. Conclu81ons relatlng to golng concern In auditing the financial statements, we have concluded that the tru8ts88' Use of th8 going concern bas18 of accounting In tha preparalon of the finan¢l81 statements 1$ approprl8te. 8as8d on the work we have performed, we have not identlfled any matsrial unCertain￿e9 relatlng to events or conditlons that, indlvldu8lly or collecllvely, may cast significant doubt on the charity's ability to continue as a golng concem for a period of at least ￿1ve months from the date wh8n the financi818tatements are 8Uthoris8d for issue. Our responslbilities and the responslbllltl85 of the trust88S With respect to going concern are described in the r8lev8nt sections of this report. Other Infomiatlon The other information comprises the infomation Included in the annual report other than the financlal statements and our AuditoVs Report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on thé financial statements does not cover thé other information and, except to the extent otherwise 8xplicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, In doing so, consider whether the other infomation is materially Inconsistent wlth the financial statements or our knowledge obtained in the course of thè audit, or otherwise appear8 lo be matsrially mlsstaled, If we identify such material inconsigt8ncies or apparent matèrial misstatèmentg, we are required to determine whether this gives rise to a material misstatement in the financial statements Ihemsèlves. If, based on the WO￿ we have perfomed, we conclude that there 18 a material misstatement of this other infomiation, we arg requlred to report that fact. We have nothing to report in this regard. Oplnlon on other mattar pre8crlbed by tho Companles Act 2006 In our opinion, based on the work undertaken in the course of the audit.. the infomation given in the Trustees, Annual Report for the financial year for which thé financial statsments are prepared is consistent with the financial statements., and the Trustses, Annual Report has been prepared in accordance wilh applicable legal requirements. Docusign Envelope10.' 1E616A74-92974C08-B5B7-94E7FF3836DB INDEPENDENT AUDITOR'S REPORT to the Members of Relatives for Justice Centre IA company Ilmltgd by guarantee. not havlng a sharg capital) Matters on whlch we aro roqulred to report by oxceptlon In the light of our knowledge and undetstanding of the charity and its environmént obtained in the course of the audit, we have not identified material misststsments in the Trustees, Annual Report. We have nothing to report In respect of the following matters where th8 Companies Act 2006 requires us to rèport to you if. in our opinion-. adequate accounting records have not been kept,. or the financial statements are not in agreement with the accounting records and returns., or rtain disdosures of Irust8es' remuneration specified by law are not made, or the trustees were not entit18d to prepare the financial slalements in accordan￿ with the small companies regirne and take advantage of the Small companies, exemption in preparlng the Trustees. Annual Report. Re8pon8lbllltl88 of tru8tee3 for the flnanclal stateménts As explained more fully in the Statement of Trustees, Responsibilities set out on p8ge 9, th8 trustees sre responsiblé for the preparatron of th8 financial statemenls and for being satisfied that they givè a true and fair view, and for such Internal control as they detemiine is nec8ssary to enable the preparation of financial statements that are free from material misstatement, whelher due to fraud or error. In pr8paring th8 financial statsments, the trustees are responslble for assessing the charity's abllity to continue as a going ¢onc8rn, disclosing, as applicable, matters related to going concem and using the going conc8rn basis of accounting unlèss management eith8r intends to Ilquidate th8 charity or to caas8 operations, or has no realistic alternative but to do so. Audltorfs re8pon81blllUe8 for tho audlt of the ftnanclal statements Our obj8Ctive$ are to obtain reasonable a55ur8n¢e about whether the financlal statements es a whole are fr88 from material mlsstat8m8nt. whether due to fraud or error, and to ISSU8 an Auditols Report that includ88 our opinion Reasonable assuranc8 is a high level of assurance, but is not 8 guarant88 that an audit conducted in accordance with ISAS (UK) will always datsct a matèrial misstatsment when it exists. Misstatements Can ari88 from fraud or error and are consldered materlal If. individu8lly or in the aggregat8. they could reasonably be ex￿¢ted to influence tha economic decisions of users taken on the ba8Ss of these financial statements. Irr8gularities, Including fraud, are instancas of non-compli8nce with laws and regulations. We design procedures In 1Sne with our responsibilities, outllned above, to detect material misstatements In r8spe¢t of irr8gularilies, Including fraud, The extent to which our procédures are capable of detecting irregularities, including fraud is detailed below.. Enquiring of managment Identifying, 8valuating and complying wlth laws and regulations and whether they are aware of any Instance8 of non