INDEPENDENT AUDITOR'S REPORT to Ihe Members of Family Routes IA compaDy Ilmltod by guargnlee, not luvlng a 8harn capltal) Report on the audit of th• financial stat•m•nts Oplnion We have audited the charity financbal ststeménts of Famity Routes ('Ihe thariv) for Ihe financial year ended 31 March 2023 which comprise ihe Slatemenl ol Financial Activities (incorporaling an Income and Expendllure Acc4wnll. the Balance Sheel, Ihe Stslement of Cash Flows and notes to the financial slalements, including the summary ol S3nificant aeeounlirwJ policles sel oul in Thjle 2. The ffinancial reporting Iramèwi)rf( thal has been applied in their preparation is apphcable law and Unlled Klngdom Acc(MJnting Stsndards. indudin9 FRS 102 Yhe Financial RepIng Stsndard apphcable in Ihe UK and Rewblic of Ireland" and Accounling and Reporting by Charib'es.. Stslément of ReCoMrKIed Praclice applicable lo charilies preparirrfj their accounls in accordance with FRS 102. In oplnion, when reportlro In accorrlance wilh a falr presenlalion fram8Vrk Ihe financl81 slatemenls.. 91Vé 8 trué and falr vlew of the slale ol the charity's aff8lrs a$ a131 March 2023 and ol Ils incoming r88ourcas and 8I>Plicatton of r•sour¢e8, InclLMYlng its Income and expenditure, lor Ihe ye8r ended,. have been properfy prepared In accordance wilh United Klngdom Generalty Acc4pted Accounilng Practlce: ha been prepared in acLX)rdan¢e with the requlremenls of the Companle$ Act 2006; Basis for opinion We conducted our audlt in accordance wilh Inlernational Standards on AuditirKJ {UK) (ISAS (UK)) and applicable law. Our responslbililies under Ihose standards are rther described In Ihe Auditorfs responsibililies lor Ihe audit ol the rinancial slalemenis section of our Port. We are independenl ol Ihe ¢harlty ID accordance wilh ethical Tequirements thal are relevanl lo our audil of ihè financgal statements in the UK. including the FRC'S Ethlcal Slandaid, and we have fulfilled our other elhlcal respoThslbililies in accordance wilh these requirernents. We believe thal Ihe audS1 evide we have oblained 1$ sufflcienl and appropriate 10 providé a basis lor our opinlon. In cornn with many other organisa113 01118 size, Family Routes us•s ils aud114ys lo Asslst wlth the preparalion ol the finandal slalemenls. Ctsneluilons f•latlng to golng conc•rn In audiling the financSal 818temenls. we haw condud•d Ihal Iha trustees. use of the going concem b8$i$ Of accounllng in the pr•paralion of Ihe financial statements is appfopriate. Based on the work we have performed, we have not idenlified any material uncertainlies laling to events or cor#Yiknns thal. individually or colleclivety. may cast significant doubt on the charivs ability to continue as a going concern for 8 period of at leasl twelv6 monlhs from the dale whan Ihe financial slalemefflts are authorised for issu•. Our responsibilities and Ihe respon8ibllitles of Ihe Iruslees wllh respecl to goiThJ ¢0M are described in Ihe relevanl secij'ons of this report. Other Information The olher InfamtIon comprlses the Inlorniailon Included In thé annubl raport other than the financlal siaternènts and our Auditorfs Report Ihereon. The Irusiees are responsible for the other infomialion e£)ntalned within Ihe annual report. Ir opinion on the financial stalemenls does rnl cover Ihe olher inforrTWtion and. except lo Ihe extenl oiheTr¥lse explicilly Slaled In our report, we do not expre83 any form of assurance condusion thereon. Our responsibility is lo read Ihe other inf0mtIOn and. in dolng so. consider whether Ihe other inforrnallon is malerial inconsistant wilh Ihe financial slatements or our knoad98 oblained in the course of Ihè audit. or othenvise appears lo be malerially misslaled. If we idents'fy such malerial inconsislencie5 or apparent material misslatemenls, we are required to delemine whell*r this gives rise to a material misstslerrenl in the financlal slatements themSee$. If. basecl on the work we have perfom)ed. we condude Ihat there is a maleiial misslalement of Ihis other informalion. we are required lo report Ihal f8cI. We have nothing to report In this gard. Oplnlon on other matter prescribed by th• Companl•s Act 2006 In our opinion. based on the work undertaken in the coursè of the audit: the information given in Ihe Tfuslees, Annual Report for Ihe financial year lor which Ihe financial slaternenls are prepared is consislenl wilh Ihe financial slatements; and the Trusle8s' Annual Report have been DreDared in 8ccordance wilh applicable leqal QuIrementS.
INDEPENDENT AUDITOR'S REPORT to the Members of. Family Routes IA ¢ompany Ilmiièd by guarhnteé, not havln9 4 sharfr c•pltill Matters on whlch we are requlred to report by exceptlon In the light of our knowledge and understanding of the charity and ils •nvSronmenl oblaintd in thè cx)ursa ol tha aLKlit. wè havè not identified material misslalemenls in the Trustees. Annual Reporl. We have nolhing lo report in respect ol the following matters where Ihe Cornpanies Acl 2008 requires us to report lo you if. in our opinion.. adequaie accounting records have not been kept., or Ihe financial slalements are not in agreement with the accounting records and returns; or certain disclosures of trustees, remuneration speafied by law are noi made; or we have not received all Ihe information and explanations we require lor our audit. R•sponslbllltl•s ol trust••s for th• financlal slatements AS explained more fully in tha Slalement of Trustaés, Responsibilities, the trustee8 are sponsible for the preparallon of Ihe fin8nci81 slalemenls and for being sallsfied that they glve a tfU6 2nd lalr vlew, and for such internal conlfol as Ih&y delemiine is necessary lo enable the preparalion of financial slalemenis Ihal 8r• Ir•e from malerl81 mi$$tatem8nl. whether duè lo fraud or error. In preparing Ihe financlal stalemonts, the ttusleeg are responsible for assessing Ihè charlty's ablllty to continue as a 90ing concern. disclosing, as applicable, matters related to going concem and using Ihe goin9 concem basis ol aCn11n9 unless management eilher intends to Ilquidate the charity or lo cease operalions. or has no realislic allernalive bul lo do so. Audltorfs responslbllliles for th8 audll of th• flnanclal statemenls Our objedives ar• to oblain reasonable assurance aboul vthether the financial slatements 8$ 8 vknle afe free from malerial misslalemenl, whether due to fraud or error. and lo issue an Audilor's Report that includes our opinion. R8asonabl8 assurance is a hlgh level of 8ssuranca, but 1$ not a guaranlee Ihal an audil conducted in accordance wilh ISAS (UK) will always delect a rnalerial missta18ment when it exists. Misslalem&nt$ C8n arlse from fraud or error and ar8 considered material il, individually or in the a99regale, they could rea8onably be expected to Influenc• Ihe economlc decisions ol users taken on th6 ba8ls ol th886 financial stalemenls. Further Inforniatlon regardlng the 8eop• of our rnsponslbllllles a8 audllor As part of an audit in accordanG8 wllh ISAS (UK). we exercise professlonal Judg•m•nl and maintaln professional sc•pticism throughout Ihe audit. Wé also: Identify and assess Ihe risks of malerfal mlsslalement of the whether due la Iraud or error, deslgn and perform audit procedures responsive to Ihose risks, and obtain audil evldence th81 is sulficient and appropriale lo provide a basis lor our opinion. The risk of not delecling a material misstalemanl resulting Irom Iraud is higher than lor oné resulling frorn error, as fraud may involve collusion, forgery, inlentional omissions, rnisrepresenlations, w the override of internal control. Obtain an understanding of Iniernal control relevant lo the audit in order to design audit procedures Ihat 8re appropriale in the circumslances, but not for the purpose ol expressing an opinion on Ihe effectsveness ol Ihe charit5 internal control. Evaluate Iho appfopfialeness of accounting policios used and the reasonableness of accounting e$ilmates and relaled disctOSUfes made by Iruslees. Conclude on the approprlalen8S8 of thé Ifu&lees' u$e ol the golng conc8m ba818 of accounting and, based on the audii evidence oblalned, whalher a m81erial uncartalnty exisis r•laled to evenis or eAindillons Ihat may casl slgnificani doubl on ihe chadty's ablllty lo continue as a 9olng concern.11 we LnClude Ihai a material uncertainty exists, we are required lo draw allention in our Auditorfs Report to the relaled disdosures in the financial statements Of, if such disclosures are Inadequate, lo mc*Jify our opinion. Our concluslons are based on the audit evidence oblained up lo the dale of our Audilorfs Report. However, fvture event5 Qr conditions rnay ouse the charity ce8se lo continue 8s a going concern. Evaluate Ihe overall presentation, struclure and content of the financial $talements, including the di10$$. and whether Ihe financial statements repiesent Ihe undertying transactions and events in a manner thal athieves (air presenlalion.
INDEPENDENT AUDITOR'S REPORT to the Members of Family Routes IA company Ilmlled by gu•r•nte•, not havlno o shar• ¢•pltal) We ¢MUnIca18 vAlh Ihos8 charged wrfth govefnance regarding, amoro other merters. Ihe planned scop8 8nd timing ol Ihe audit and slgnificanl audlt findlngs. includlrKJ any signifKant deficiencies n iniem81 cnIr01 Ihat we Idenlify during ojr audll. The purpose of our audlt work and t• whom we owe Quf r•sponslbSlltles This report is made solely lo the charitys members, as a body, in accordance with Chapter 3 of Part 16 of Ihe Companies Acl 2CrfJ6. Our audil work has been undertaken so that we might stale lo the charity's members those mattets we are requlred lo stsle lo them in an ajdilorfs report and for no other purpose. To the fullest exlenl permitted by law, we do nol accept or assuff£ responsibillly 10 anyone olher Ihan the charity ancl the charity's members as 8 body. for our audil work. for Ihis w)rt. or for thè opinions we have lormed. Brendan Malon8 FCA (Senlor Stalutory Audftofl MALONE ACCOUNTING LTD Charted Accounlanls 12 Causew8y Road Newcastle County Dovm BT33 ODL Northem Ireland 51h S•pt•mbef 2023