The Dr)" Arch Children's Ccntres
Compan!. Limited by Guarantee
Independent Auditor's Report to the ￿￿emberS of The Dry Arch Children's Centres
l'ear cndcd 31 Nlarch 2011
Opuiio
'e hai'e aiiditec ihe tinancial staten￿ntS ot. The Tr). .4rch Children's Ceoires (Ibe 'charitv') tor the &ear ended
31 NqdrL.h 20?3 which the .glaremenl nf fir.ancial aLIiviTl&< {incliiding income 2nd expendiftire accoiinr),
slaleLiieiil ol" tiiiaii¥ial pK)iilioii, blthi¢;Ii¢nl u[La￿l fiuws T¥lU￿.￿ nol¥i. illLludin¥ ¢1 Nummari (Trf %i¥ni fiLanl
a¢coLinlirtg poli¢i¢S. The tinancial reportlllg trameiN'ork that has been applied iii theii. preparation is applicable laii.
nd I Iniled Kingdom Accoiinling Stalldards. lncliid￿g l.lis 102 '1'hc I. inar.cial lieporting Stalldard applicable in
IIIL UK RL'publiL l)r IrL'liind j1.nitL￿ King*dDm Crcncrall!. Acc¥rlcd Acthiunrintt Practice).
In our opinion ik tinancial statements:
gik"e a true alld fair viem. of the slale oftlLe Lharilb'> ￿TairS as al 31 MurL'h 20?3 und ofiL% inLoming rL%(iurLL.
aiid applic￿11017 of i¢sourc¢s. iiicluding ilb inioIIK &iid expeiidiiure, for Li]¥ y¥ur th¥n LndLXI.
bLLn prupLTIy in accordancc Unitid Kingdnm Crtnerally .4ccepred .4ccounling Praetice.
ha￿￿ been prepared in accord3nce wth the requirements of the Lornpanies Act 2006.
B*sRSi for opillion
'e condiicted our audi-. in aciordance Kith InteTnational Star.dards on.4udirin(* (LTK! I"ISAs (Ll) j and applicable
law. nur reqpiin£ibilities und=r thohe gtandards are tiirtF.er descrilrA in t,q: aiii_jtor's re%￿nSibl￿"￿¥S for the aiidil
of tIie till￿1￿1￿[ slatellienti seknlkoii i)four reFM)rL il'e illdeptLdeDI of LhutIl￿ in ULwrdunLL i￿11b Ihl LthiLal
reqiiirenients are Telei•nl to our audit ot the finaniial S￿￿ements in the LK including tlie FRC:s Etliiial
tandard, aFTd we haie ￿lfilled nur ntp.er ethiial TestKinsibilities in ac0)rdan￿e WiTh tP.ese requiremenls. Il'e belIe￿e
Ilmt Ibe audit e￿lJe[lCe we ha￿e L)bthllied iti su(fI￿le￿I uppioptiaie lo ptuwid". fuT UUT opillion.
Conclusions relating to ooints concern
In auditing the hnancial statemenLs. hai'e concluileAI that the thibiees, Iise of the goino concem basis of
&CCOUtilii)g in the preparation of ibe fit]aDL"iai slateiiiell￿ is appropria￿.
13ased on the work we have perfornied. we have not identitied an}. material unctrtainties relating lo el,￿]tS or
cnndiliilf.g that. individu211%" nr collectii'ely. cast si￿11ficanl doiibi on the chanty's abiliry to continiie as a
¥oitl.¥ iOIILeThJ fur a perithj of ul I￿Ls1 Iw."l¥¥ rn()nths M'h¥r. lh¥ fllwn¢ial Nial¥mLnL% ¥T¢' SLllthi)ri4cd far i%suL.
OIEr re5ponsibililies and ib.e responsibilities ot the trustres ilith respe¢t to going COU¥ern are described in the
rele%￿1[ %ecrions of this report.
li-

The Dr> Arch Children's Centres
C.nmpani" Limited b!, Guarantee
IlldepeDdeut Aiiditor's Report to thc N1cmhcrs of The Dry Arch Children's Centre5
I¢0￿1￿￿ed)
l'ear ended 31 Marcb 2023
Other InformAtlon
The othLr infi)rniats1)n LQrnPriSLY th¥ inforTh8tion included tn the annual reJorL oib.er tban the tinaniial statetr.ents
aiid ow. auditor's rep)rt Iliereoii. The tru>tees are resF<>nsible tor the other InfOrn￿lI0n. ()itr Dpininn nn thL fin&nLial
statemenrs does not coier the other infom￿tIon and. excepT th thc extcnl ()thLY￿7￿¥ L'xpliLiU} iji oui repo
we da nnt expres8 anN fonn f)f LL)￿LUsiOII tIKr¢o
Iii Lo1￿#ll10n with our audit of the tinanknitsl statemenTS. our rw0n)i￿1jty ib to read the other informatiDn and. in
doing so. consider whether the other inforJtstion li ryLqterially incDnqi8tenl wilh th- finanLial Nlul¥m¥iils ur our
knowledge obtained in rhe aiidit Dr DthcNisL appLW%.' lu IK. nwlLriullv niisbtsted. If identtfi. such inaterial
inL'I)n¥i¥lLmLiL¥ tTrr aPPiWL'ILI inulknrial iiii%statem¢nrs. ifve are required to dete￿ille M.hether there. is a rnatenal
IiLiislalglll¢I'l lli ilie liii¥uKial sta[¢1￿￿[$ or a m2terial mis5ratcment of the other inforn]alion. If. based on the Th'OTk
we liaN"e perfonned. conclude tkat ihere is a material MI￿tatement of This other infiTrmurion, ￿'L arL' fL"4uirLd
to report that fact.
IVL hai'L nvLhing tu rL'Wrt in this re.wd.
Opinious oll othcr mAtt¢rs pr￿cribed by the Companies .l¢t 21MJ6
In our opinioll. ba￿ on the ￿"Ork undertakcn I￿ t￿- LMlllThk vf th￿ uudiL'
the intorn]ation gii.tn in the tnibxees, rep*lrt for the finankial }car foT wbiLh ihe lllwncial sraieineftts are
prepar(xl 15 cop.si%ÉLnt WÈLh thL" finankn'ial S￿￿￿ents. and
the tr￿stee8, rqiort h&5 b--n prLV<￿Ld itL aLLottlanL% wkth applicable leoal iequirements.
fatlers on which we arc requir(￿ to report by exception
In the ￿g￿t of tftle knoThl:dge anc iinder&tandinn of the chariry and itg L￿￿]r￿n￿[L"lL( obtsmed ill tbe cowse of die
audiL havL ni)t idknlltifikd It￿&￿taL¢I1￿￿L$ ku the tDJStees' rekiort.
-e ha%"e nothi'no to report in respeit ot-Ib¢ tollowmg matters m relation to Hthich the C.Drnpanic% ALI ?(KJ6 rL4UiTL
lis 10 reporr to rt". in our opinion:
adeql￿te accounting reeordi• have not been kept. or relurn% adequa￿ fur c)ur a￿lIL hyv¢ iiol be¢ll r¢¢¢itr¢d
from hranches not ￿l%7tcd u%. or
the financi31 slateJ)ents are noi in a￿teM¢ll1 the aicoiinling Tecord% and TLYUrnY; vr
rxrtain disclosures ot ¢rustees' remunerdtion specilied by LiTh are noi nTrde: or
14'e Iwi'e Jiol l¢¥eiv¢d all ¢h¢ information and explan￿lOn$ we require tor our audit.
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The Dn. ,Irch Children's Centres
Companj, Lin]ited bj" GuaraDtee
Independent Aiiditor's Report to the l¥lembers ofThe Drfv .4rcb Children's Celllres
ear ended 31 ￿IaTch ?0?3
Responslbllltles of trnstees
.4% kxpldillLd MOTL fully in thc InLqle&q' ￿P￿t7￿1￿111t1A4 <tatemen¢ Ihe [lli*T￿ IwhD are also the directors for the
purposes of coi))pap.} lai¥) are L'¢>ponsible foi di¢ prepa&"ation Dr th¢ fiiwi¢ial s￿l¢ll1￿]Is fur b¢iiig biilibfiLd
that they gve a tnie and tai- view, and tor >wcb intrr21 cotttrol ai IP.e trusiees deterlllllle is Lie¥es5ari to eiiable Ihe
preparalinn nf financial 8ratements that are free frow, material missT21emeni. whether diie to fraud or error,
In pI¢parI￿ tli¢ LJiiallLial slal¢inLllls. ¢hL IrublkLS iirL' [￿%￿nSibIL fur a￿L*%]ng Lharily s abilily tsi LX)nlinuL a4
a goii:g ¢Ottwern, dis¥losing. as applic"
-ble: n￿tter5 related to going Collcern and usiilg the gouig coiicei.ii basis of
accoiiniintt iinleb< the tnisttts either intend ¢0 ￿quIdate the chanl>' or to cease operations. or hake no realistic
ItL'rndlivL but W 411> %4).
.4udltnr'4 re4wJnsihllittLs f￿r the gudlt of the Iln#ncl#l ¥t*tements
OUL" objecliTres are to (k)tain ieasonabl¢ about Mthetli¢r the f￿￿￿¢1￿1 statellienls as a whole are free froiii
rnarerial misstatement, whether due to tTaud or error. and to 155ue an auditor s rep)rt that includes our opiiiion.
¢14lilliiblL IL%.%UtanLL ly d hiLFh I=￿cl of Lswrdnce. hut l.) nilt a guarantee that an audit CKinducterl in accordance
i¥'iih ISÈXS (LK) Trill al￿a￿S de¢e¥t a lllalknrial lliisslaiellieiil ￿,1]ell it e.1 j&¢s. lif is5th￿nienlts LUtL uribL ftuIii frnud ur
error and are eonsitiered material i.: irth"I'iduallN" or in the aogregate. tbe}' could reasonably be expected to
influence the ec()nomii deiisions of iLqers Taken on the oasis ot these financial statements.
L-regUl￿.1llcs. including frau(L are illb[a￿ ofllotKon]plitwce with laws and regulliliuny. II'L d￿￿1_4￿ PTULLdutL¥
In line ivirb our responsibiliti￿. outlined al￿Trve, to det￿r material misstatements in tespect of I￿c8u1a[itieS.
1ncludillg fraud.
As part ot an audit in aC￿Ordanie with IS.4s {UK"I, txercise profeisional Judgtneni alld n￿l￿tal￿ piofes5i0tLai
sceptioism thriiughout the audii. Ive also:
IdenTiry and asse￿ the rtsks of material n]iw£tatement of the tinanLial statement% i&thether due to traud or
Lrr()r, dL￿]g￿ 2nd pcrfijrni audii pTL7￿£c￿Te& resrK>ll%iiie t(> thn.%e risks. and nbtain audit e￿idence Ihat is
suifi¥ieL:t tsnd appropriale to provide a basis tD.- Duf Opillioii. Tbe iisk- ol noi delectiiw. 11 ttilLLeii&LI lliissialLIIILnl
re>ultintF t""om trjiid li tr.igher than tor one resulting trom error. as traud n'.a% ll1￿01￿￿e eollusioiL to-.gei}',
intentinnal omis*ian$. misrepr&4entstions. or the oi'emde of internal conrrnl
Ubiain an ur.derst3nding of internal control relel'ant lo the audit in order to design auth"t procedures that are
kiPPTI)Priat(' in Ihl circu￿LItanC￿￿. hut nni ffir the purw af expTeksing an npini(bn on Ihe effectii'eness of the
iiiteriial iontrol.
F.valuatc thc app-.nprlatene￿É nf accoiinting p)liciLs iised and the rearA)rablen&qs of 8￿colln11ng estimates and
rel4(ed disclosurva tuuJL' by dil. Iruyl
Ci)ntiludL' (in tk. appn)priaÉ￿llC&S Df the tnLÉleei Of the gTning cDncern h&$is of accoimling and. hased on
tlie audit ¢¥'ideii¢e obtaii)¢d, w,Ii¢i i¢r a iiWi¢ri&l utk¢riaiIil¥" existi i¢la*d io ¢vLnls ur LvnLlilioiL% Ihul rnu
cast signit1￿an( doubt on the charl￿,5 abiliry EO Continue as a going con¢¢Tn. If K'e coii
ude tlIAt a iiiatei'ial
Iincertaini) exists. i*e are required fo draw attcnlion in OilT aiidiliryr's re￿rt lo ihe related di>closi1￿ in the
rinar.LiuI IldlLm￿nI￿ (Ir. if%uLI di%L'I()%urL'% inadknqualL': i() MI￿1(}1 [)ur i)?ir,iDn. Dur cnnCl￿x1￿nl are hiLÈed
01) the audit evidence obtaiiied up to tlie d￿e of our auditor s rewrt. HoM,￿'e[. future eltiits or ¢oiiditioi
cause the chanty to cease to COnt￿lle as a goino concern.
LvaIiial￿ the oi'erall presenrntion. sthKrure and colltenT of the financial sraremenTS. including die disclosures,
and wh=Iher the fin2ncial ￿￿teMentS represeni the imder1￿￿Th tr￿n￿e￿on9 and events in a manner Ihat
IiL.liieve> fair prLSLiiiutiun.
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Th= Dn, Arcli z-h?Idren's Lentrps
CtsmpanTr LiMAted bv Gu2rantee
I￿de￿endent Auoitor's P.eporl to the l¥lembers of The Dpi Arck. Chi.oren's Centres
Ycar ended 3 l Mai'cL 2023
WL. ¥l)Ininiinic14 IL Wltli thu4L Lliargcd M'iih ¥vvLnianLL rcg4rding. dmoiig oihcr niallor%. Ihc plaDDLd sLop¢ and
liminb of ihe di￿11 Jiid iignifiLant audil finJii)Ks. incliidiiig 4iny sigiiilicant dcfiLicn¢ies in inlcrnal ¢onirol Iliat WL.
idenTify duriiig our audii.
Use tsl'our report
"his rLPOrt is mdc &olcly Iv the ¢hJriiy's meinbers. as a bt)dv, in a¥CI)rdancc will) LThdPter l of Part 16 ot tlic
Lc)mpanics Act 2006. Oiir auilit work has beth) i)ndei'lakcn bo Ihaf we rnight stalc 10 Ihe chariiy's Membe￿ tllosc
m4iiier.s ive arc r¢qLiirciJ lo stclte to thcm iii lin Judiioi. s rciiort lind fi)r no uiher purposc. To ih¢ fvllibt c.Ktcni
peniiitted b5. lic ￿., wc di) not c)CLepl or ai%iiihe te%p(Jtts'ibility to an}Inne vtliLr Ilidri Ihe chDrily the clLirity's
ii)enib¢rs as a body. fui iiur audit iipork. for ih¥S repor¢ or For th¢ i)pini
IIVL hai'c fi)rmLaJ
Slthun McElliii)n
(SL
r Siatutory Audiior)
For aThd on behalf of
Clatcmoiint
Charteied Accountant5 & Ststutory AudiloT
Ib Brooktnoulli Ctescent
On]agh
Co Tytollc
BT78 5HG
2J January 2024
14-