CHILDREN IN CROSSFIRE INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF CHILDREN IN CROSSFIRE Opinion We have audited the financial statements of Child￿n in Crossfire (the 'charity') for the year ended 31 Marth 2023 which wmprise the statement of finanaal activittes, the balance sheet. the statemenl of cash flows and notes to the financial ststements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is ap￿ICable law and United Kingdom A¢¢ounting Standards, including Financial Reporting Stsndard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom GeneraIlyA￿pted Accounting Practice). In our oplnion, the financial statements: glva a true and fair view of Ihe state of the charitabl8 companys affairs as at 31 March 2023 and of its incomlng resourcés and applicati￿ of resources. Indudlng Its Income and eXpendI￿re, for the year then ended: have begn properfy propar8d in 8c£ordance with Untted Kingdom G8n8rally Accept￿ Accounting Practice; and have been prepared In accor(lance with the requirements of the Companio5 Ad 2006. Basls for oplnlon We Conducted our audit in accordance Intemational Standards on Auditing (UK) IISAS {UKI) and applicable law. Our responsibilities under those standards are further described in the Audilofs r8spOn&bilit￿S for the audit of th8 finan￿81 ststsments section of our report. We are independent of the charlty In accordance with the ethical requirern8nls that are relevant lo our audit of the financial statements in Ihe UK, induding the FRC'S Ethlcal standard, and we have fulfilled our other ethlcal responsibiliti8s In accordance with these requirements. We belleve Ihat the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Concluslons r•latlng to golng concern In auditing the financial statements, CXXKauded that the Trustees, use of the golng cone8m ba818 of accountlng In the preparallon of the finand81 statements Is approprlate. Based on the work we hwle perfomi8d, we havo not idéntified any material uncartaintigs relating to events or condltlons that, Individualty or collectively, may cast slgnifficant doubl on thé charity's ability to continue as a golng concern for 8 pèriod of at least iwelve Mc￿th$ fmm wlwi the financial statements a￿ authori8ed for issue. Our responsibllltles 2nd th8 rè8ponsibililies of the Trustees wlth respect to golng eoneem are described in the relevant 8e¢tlon8 of thls ropo Othor Inlomiatlon The other lnfcffiia￿0n comprises the information included in the annual rep)rt other than th8 financial statements and our audilorfs report thereon. The Trust68s are responsible for the other infonTtation contslned wllhln the annual report. Our opinion on the financial statements does not cover the other infomHtlon and. except to the extent otherwse explicitly stated in our report, we do nol exprnss any form of assurancé condusion thereon. Our responsibillty Is lo read the other infomiation and, in doing so. consider wh8th8r the 0th8r infomation is materially inconsistent wlth the financial statements or our knowledge obtained In the course of the audm, or oth8rwlse appears to b8 materlalty misststed. If we Identlfy such Tnaterial inconsistenaes or apparent material misststements, we ar8 required lo delennine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have perfom)ed. ￿ C￿r￿lude that there is a m8teri81 rni¥statement of this other infomiation. we are required to report that facL We have nothing to report In this regard. Oplnlons on other mattors pr•scrlbod by th• Companlès Aet 2006 In our opinion, based on the work undertaken in thè course of our audiL" the infomialion given in the Trustees. report for the financial year for which ihe financial statements are prepared, which indudes the directors. report prepared for the purposes of u)mpany law. is consistent with the financial stalements- and the diredors, report induded within Ihe Trustees. re￿￿ has been prepared in accordance with appllcable legal requirements. 12- CHILDREN IN CROSSFIRE INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF CHILDREN IN CROSSFIRE Matters on whl¢h we aro r•qulred to report by •xceptlon In the light of the kno￿edge and understanding of the charity and Its envlronment obtained In the cours8 of the audit, we have not identified material misstatements in the dire¢tors' report induded within the Trustees. report. We have nothing to report in resp8Ct of th8 following matters In relalion to which the Companies Act 2006 requires us to report to you rf. in our opinion: ad8qUate accounting records have not been kept. or retums aJ8quats for our audit hav8 not r8c8ived from branches not visited by us; or the financial statements are not in agreement with the accounting records and retums: or certain disclosures of Irustee$' remuneration specffied by law are not made. or we hav8 not r8c8ived all the infonnation and explanations we require for our audit: or the Trustees were not entiled to prepare the financial stslements in accordance wlh the small companl&s regime and take advantage of the small companies. exemptions in preparing the Twstees, report and from tho requirement to prépare a stratsgic report. Rosponslbllltl•$ of Trustees As explalned more fully in the ststement of Twsteos, responslbllfti8s. the Trust88s, who arn also thè dir8ctor8 of the charlty for the purpose of company law. are responsible frir Ihe preparation of the ffinancial statements and for b8lng satisfied that they give a true and fair view, and for such inlemal control as the Tnjstees detamiine Is necessary lo enable the preparation of ffinan¢ial statements that are fr88 from material misstatement. whether du8 to fraud or error. In preparlng Ihg financial slalements, the Trustees are responsible for assesslng the charity's ability to continue as a going concem. disclosing. as applicable. matters related to going concem and using the golng concern basis of accountirvj unless the Trustees 8iiher intend to liquidate the charltable company or to cease Operations, or have no reallstlc alt8matlv8 but to do so. Audltorf• ro•ponslbllttlo8 for tho audlt of th• finanelal •tat•ments Our oblectlves are to obtaln reasonable assurance atM)ut vth8th8r the flnancSal statements as a whole afe frge from m8t8rial mi88latement. whether due to fraud or error. and to Issué an audilorfs report that indud88 our opinion. Reasonable a88urance is a high level of assurance but is not a guarantee that an audit cnnducted in accordanoe with ISAS (UK) will always delect a material misststement when It exlsts. Mlsst8tem8nts can arise from fraud or error and are ¢on8idered malerial rf, indivhjualty or in the aggregate. Ihey could reasonably be expeded to Snfluence the economlc declsions of users taken on the basis of these financial statements. The 8xt8nl io whi¢h our procedures are capable of dot8cllng Irregular1ti88. indudirKJ fraud, is detailed below. Extent lo whl¢h tho audlt eon•ldered capable of dotoctlng Irrogularltl•s In¢ludlng fraud The objectives of our audit in respect of fraud, are; to Klentrfy and assess the risks of material misstatement of the financlal statements due to fraud: to obtain sufficient appropriale audit evidence regarding the assessed risks of material misstatement due to fraud, through designing and implementing appropriate responses to those assessed risks,. and to respond appropriately lo instances of fraud or suspected fraud identified during the audit. However. th8 primary responsibilty for the prevenlion and detoclion of fraud rests with both management and those charged wlth govemance of the charitable company. Based on our understandlng of the charitable company and Ms operatlng envlronment, we detsmlned that the most slgnificant frameworks which hav8 a direct impact on the preparation of the financial statements are those related to the reporting framework, (FRS 102. the Charities Act (Northem Ireland> 2008. The Charities (Ac￿)Unts and Reports) Regulations (Northem Ireland) 2015, the Chaiity SORP and the Companies Aci 2006). Compliance wilh these laws and regulations was assessad as part of our procedures. Othér laws and regulations of which noTrcompliant% may have a material effect on the financial statements, 8.g. through fines or litigation. were identified such as regulations in relation to ernployment law. Our required procedures in these areas are limited to inquiry of trustees and other management and inspection of any regulatory or legal correspondence. These limited procedures did not identsfy any actual or suspected non