CHILDREN IN CROSSFIRE INDEPENDENT AUDrroR'S REPORT TO THE MEMBERS OF CHILDREN IN CROSSFIRE Oplnlon We have audited the flnancial staternents of Children in Crossllre (the 'd)arW) for th8 year ended 31 March 2024 which MpliS8 the slatement of financial a(vitses, the baL9n sheet. the statement of cash flows and notes to the flnanclal statsments. including s1gnifnI accounting polides. Tha ffinandal reportlng framework that has been applied in their preparation is applicable law and Unitod lfjngdom ACOwnng Standard8, Indudlng Finandal Reporting Standard 102 The Finano81 Repong St8nd8rd 8ppIic8txl8 in the UK and Republic of Ir8land (United Klngdom GeneralAc• ACLX)Unti p). In our opinlon, the financlal statem8nts: glve a true and fair vlew of state of the charltable compan$ affalrs as at 31 March 2024 and of its Incomlng resources and appllcatlon rf r6sourc88. IncIlIrJ tts In(xMne arKI oxpendltur8, for the y8ar then ended., have b88n properly prepared In ac(xYdaThx wlth Unltad langdfyn Generally Acceplad Accounlng Pr8ctlc8,' and hava been pmpared In accordan th8 requirements of ts Ccffipanl88 Ad 2(K)8. Ba81• oplnlon We conducted our aud]t In accordance IntomafK)nal Standards on AuditrrKJ (UK) {ISAs (UK)) and appllcable law. Our r8sponsibiliti8s under those slandards are fvrth8r de8crib8d in th8 Auditors rW81lIbeS for the audit of Ihe fln8ncl81 st8temèntS 80Ctlon of our reprt Wè are independent of the ch8rity in accordance with the elhlcal f8qulrements that are relevant to our audlt of the finandal statements In the UK. includlng the FRC'S Ethlcal Stsndard, and we hav8 fulfilled our other ethirAI re5ponsibilltle8 In ac(xKdance wlth thesè requlrements. Wo believe that the audlt evldenc8 w8 have obtaln8d18 8uffici8nt and appropriate to proNld8 a basis for our opinion. Conclu•lon• r•l•tlng to golng conc•rn In audltlng the flnancial 8tatem8nts. we have coN4ud•d that th8 TffU8t888' U80 of th8 golNJ concém b8818 of accounn9 In tho prep8r8tlon of tho fln8nd818tstement818 approprlate. Ba8ed on the work hav8 perforrn, w• have not Id8ntlll8d any materlal un(rtalntl08 rolalng to evants or condltlons that, Indlvldually or collectSvety, may cast 81gnIfint doubt on the tharlty's ablllty to o)ntlnue as a golng concem for a perlod of at1888t Iwelve months from when th8 finanrA Statements aré author18ed for188U8. Our re8ponslbilitle8 and the re8pon8lbllltle8 of tho Trustees wlth respect to n(JM are d8scrlb8d In th8 rel8V8nt sedons of th[8 rewt. othor Informatlon Tho other Infomiatlon u)mprfses the Informadon Induded In the annual report other than the financial statement8 and our auditor's report thereon. The Trustees are responsible for tho other Inft)matk)n contain8d withln the annual r8POrt. Our opinlon on the finandal statsments does not COV8r the other inf0m)aon and, except to th8 extent otherryse expllcitly stated In our report, we do not express any form of assurance (xjndusion thereon. Our responsiblllty is to read the other tnformatI and. in doing so, LX)nsidor whelher the 0th8r Infomiation is mat8ri81ty Inconslstent wlth the finandal statements or ujr knowledge obtalned In the urse of th& audtt. or other•A$e appears to b8 materially mi8St#tad. If we idèntsfy 8uth materi#l In(xJn818ten6B or apparent m8teri81 mls8tatem6nts. we ar& r8qulr8d to d8tènnlne whether thls gives r188 to a material mi8818tem8nt in tha financial statèments thems8fv88. If. based on the work we have perf0Md. condude that thern b a matorfal rnlsstatThnt of thls 0th8r informatlon. w8 arè required to rnport that fact. We havè nothlng to rep in th18 regard. Opinlon8 on oth•r mattorn pr•scrlb•d by th• Cryanl•• Act 2006 In our oplnion. b888d on th8 work undèrtaken in th8 of our 8udlt.' the Infomwtion gwen in the Trustees, rel1 for the financial year for which the financial sialements ar& prepared. which indudes the direL#ors' tetxKt prepared for the purposes of company law, is consistont with the financial statements; and the directors. rew)rt Included wilhin th8 Trusteas, repyt has been prapared In accordani with applic8bla legal requirements. -12-
CHILDREN IN CROSSFIRE INDEPENDENT AUDrroR'S REPORT (CONTINUED) TO THE MEMBERS OF CHILDREN IN CROSSFIRE Mattern on whlch ar• rnqulr•d to r•port by oxcèptlon In the Ilght of the knowledge and understanding of the chartty and its environment obtained in the (x)urse of the audlt. we have not identified matsrial misslatements in the dire&ors' report included within the Trustees, report. We have nothing to report in res of the follNirvJ matters In relali(m to vthich the Companlas Act 2006 r8qulres us to report to you if. in r opinion.. adequate accounting records have not b88n k8pL c r8m$ J8quate for our audlt hav8 not b88n recalved from branches not vis11 by us: or the financial statements ar8 not In agreement with the accountlng reccffds and retum& or certain disdosures of trustees, remuneralion spectfied by law are not made; or we have not received all tho infom)ation and explanatlons we requlre for our a11t. or the Trustees were not enlltlad to prepwre the financial slatsments In accordance ryth the small companies reglme and take advantage of the small companie8, exemptK)ns In prnparirKJ the Trusta8s' and from the requ1ment to prepar8 a 8trateglc repo Re8ponslbllhle• of Tru•tM• A8 explained more fully in the 8tst8ment of Tru8tee8' re8pon8lNINI88. the Tru8tsè8, vtho are 8180 th8 dlr8Ctors of th8 ch8rlty for the purpose of company law, are pOnSIble for the preparatlon of th8 finandal gtslemonts and for belng 8ati8fi8d that they glve a true and f81r vlaw, and for 8uth internal ¢JJntrol as Ihe Trust888 determine Is n8c8888ry to enabl8 the preparation of financS8l ststements that are fr88 from materlal mu8StatemenL whether dua to fraud or error. In preparing the Ilnandal ststements, the Trustees are r8sponsible for assasslng the charity's ability to contlnue as a golry concem, dlsdosing, as appllcabl8. matters rokted to golng concern and uslng thé golng concam ba818 of accounting unbss tha Tn1888 elther Intend to Ilquldat8 th8 ch8rltable company or to cease operatlon8, or have no r881i8tic alternativè txrt to do 80. Audltorfs Mpon•lbllftl8s for the audll of th• flnandal 8t4t•m•nts Our objectives are to obtain reasonable assurance about whether thè financial statern8nts as a ¥thole are free from materlal mis8tatement. er due to fra] or error, aNI to Issue an auditorfs report that Includes our oplnlon. Reasonable as8uranc8 15 8 hlgh18v81 of assuranc8 tmrt Is not 8 guarantee that an audft wndu¢ted In 8ccordance with ISAS (UK) will always detect a matorlal mlsstatsment when Fi exists. Ml88latements Can ar188 from fraud or error and are con8idered materlal Fl. Indmdualty in the aggregate, they c4)uld rea80nabty b8 OXPOCtad to Influènc8 th8 economlc decl8lons of u8ets tsken on the ba818 of th888 finanaal statemonts. Th8 axt8nt to whlch our proc•dur88 arn pable of detédlng Irr8gulartU88. Indudlng fr8ud,18 d8ts118d bakmt. Extonl lo whlch th• audft wa• con8ld•r•d Cap1• of d•t•ctlng Irr•gulafltl8•, Includlng fraud The obleths of our audlt In respect of fraud. are: to Identify and 8888ss the rL8ks of rn8teflal mlsstatsment of th8 ffinanc481 statements due to fraud: to obtaln Sufficient approprlate audtt Wden< tsgarding the assessed dsks of m8t8ri81 mlsstatement due to fraud. through deSnIng and ImplementlThJ appropdate responses to those assessed rfsks: and to respond approprf818ly to instances of fraud or Suspected fraud idontifiad during th8 audlt. How8ver, thé primary re8pon8ibility for the preventSon and dèteclicm of fraud r88ts with both management 8r#J th088 th8rg8d th govemance of the charitable company. Based on our understandlng of the charltable company and Its operating 8nvtronmenL w8 detemlned that the most 8ignifficant frameworks vthich hav8 a direct impact on th8 preparatlon of the financial slat8ments are those related lo tho reporting framework. {FRS 102. th8 Charltles Act (Northem Ir8larKI) 2008. The Charltles (AcxUnts and Report8) Regulatlons {Northem Ireland) 2015. the Charity SORP and the comp188 A( 2006). Compli4n¢e wlth th888 laws and regulations was assessed as part of our Pfocedures. other law8 8nd regulations of whkh non-crnipli8nc8 may havè 8 m8t8rfal effed on the finandal statèmènts, 8.g. through fines or litigation, wer8 kjentified such as regulations in relation to employment .law. Our rnquired procedures in these areas are Ilmlt8d to inquiry of tnjstees and other management and insp8ctson of any regulatory or legol correspond8nc. These limlied procadures dKI not idenfjfy any actual or 5usrd non.oomplianc6. 13-
CHILDREN IN CROSSFIRE INDEPENDENT AUDrroR'S REPORT (CONTINUED) TO THE MEMBERS OF CHILDREN IN CROSSFIRE Wa asséssed th8 susceptlbilty of the ch81ilable companvs financial statemants to material misstatement, IncFuding how fraud might occur, inrjuding evaluating managemenfs inntiveS and opwrtunitles to manage eaming8 or Influence the reported results. From the results of our assessm8n( we d8tennin&J that the prlnclpal risks of fraud relate lo postlng inappropriate Joumal entrles and uso of charty furKls for wrposes outside of restrictions Imposed by th8 donor. In common with all audits und8r ISAS (UK). we are required to perforn specific procedures to raspond to th8 risk of management OveK10. Audft ro8ponM to rfsks Id•ntlfl•d As part of an audtt in accordanc8 wllh ISAS (UIQ exenyso profes81ol jrnnt and malntsln prof8$slonal 8cepts.cism throughout the audlt. Audit pro(ureS P8rfom16d by the enga98ment team Included.. We obtalned an und8rstsnding of tho charitable rnpan5 intemal (xjntrol systems in order to design audit procedures that are appropriate In the circumstances, but not for the purposes of éxpressing an opinion on the effectiveness of the Laritsble compan8 intemal (xjntroi. We obtained an understsnding of how the charrtable company c4xnplles vAth relevant laws and r8gulatlons, In¢ludlng th088 as a result of Ms r8glstratbn vAth the Charity Commlssion frjr Northern Irèland and charit8ble status HM Révenue & cli8t0 . by maklbvJ 8nquir108 of rnanagement and th098 chargod wlth govemanee. Enqulry of management, th08a th8rged 1th govarnanc and th8 entiVs solleitor8 around actual and poténtial litigation 8nd clalms. Enquiry of 8ntlty staff to klenfjfy ary irthrKe8 of n(YKOm18nc8 wlth laws and rngul8tlon8. Performlng anatyucal prowjures to Iden any unusual or unexpected relationshlps that may Indlcate ri8ks of matorial m188tstsm8nt due to fraud . Revl8wlng minut08 of meetings of those wlth govem8n( . Reviewing ffinanaal stat8ménl disclosurns and testlng to supp(xllng dManOn to a88888 compllance wlth applicaEAe laws and regulatlons. . We test the complelen8y8 of Incomlng r88ources to addr888 tha rf8k of fraud in ravonu8 recognrfon. Auditing tha r18k of man89om8nt overrld8 of contro18, Indudlng through t88llng loumal entrte8 and other adjustrnents for appropriateness, and evaluatlng tho busine88 rnti(Thle of slgnlfl¢ant trans8don8 that are unusual or outslde the normal cr8e of business. AUdIng the r18k of use of Cha funds outside of restricbons Imp08ed by the donor by revlew of fvndlng letter8 of offer to klentlfy r8slrlclio, and revlaw of furKllng ¢lalm8 prnpared by management to ch8d( Compl18n wlth re8triction8. W8 (x)mmunlcated relevant IM ana regulatlons and wténtial fr8ud rfsks to all engagement team membèvs, and romalned alert to any Indlcation8 ol fraud or nonwQ)mpllance wtth lav•8 and regulations throwhout the audit. There are Inherent Ilmrtallons In the audit procedures d8scribwJ above and the fijrthar romov8d nonwcompllanco with lav and regul8tion8 Is from the events and transacOn$ reflecled In the financlal statements, tha less Ilkety we would b8come aware of It. Also, the rlsk of not detectiTrJ a material mlsstatemgnt due to fraud is hlgh8r than the risk of not detecting one resulting from error. as fraud may in1Ve deliberate Cco81Ment throu Ix)IIu81on. forgary, Intenbonal omigslons. MispresentatIons or the override of Intsmal control, A further description of responsibilities Is available on the Finand81 R8portlro Council's wabslté at: httyJ8'.11 WV.frC.org.uk1audltor$re$ponSlbIll16Q8. TIMS d88o¥)lion fomis port of our audltorfs reFQrt. Uso of our r•port This report 1$ made solely to the charltable rnpanrfS members, as a body. In a(xxNdanck wtth Chapter 3 of Part 16 of the CompanFes Act 2006. Our a4[1 work has been undartaken 80 that we might state to the Charitab company's members those matter5 we ore required to 8tate to them in an audltorfs report and for no other purpose. To the fullest extent pennitted by law. we do not 8CC8Pt or assume responsibilty to anyone other than thé charitab (¥impany and the charitabl8 companys members as a body, for our audli work. for thls report, or for the opinions w8 have fom)8d. 14-
CHILDREN IN CROSSFIRE INDEPENDENT AUDrroR'S REPORT (CONTINUED) TO THE MEMBERS OF CHILDREN IN CROSSFIRE John Brndley (8onlor S&thrtory Audllor) for and on bohall of Moore INI) LLP 19 Septemb8r 2024 Chartered Aeeountant• Statutory Audltor 21-23 Clarendon Street Deryiondond8ny BT48 7EP 15-