INDEPENDENT AUDITOR'S REPORT to the Members of Family Routes IA eompany Ilmited by guarnn. nol having a slorn cathl) Report on the audit of the financial statements Oplnlon We have audited the chaws financial stalennts of Famity Route5 Ltd I'lhe charity.) for the financial year ended 31 March 2024 which comprise the Statement of Finanoal Acbvrties {incorporatiry an Income aThJ Expenditure Account). the Statement of Financial Positson and notes to the finanaal SMents, including t swnmary of significant accounting polie¢es sel out in note 2. The finano81 reportj'ng framewo that has been applièd in their preparation is applicable law aThJ United KingdLTh A¢counb"NJ Standards. including FRS 102 "The Financial Reporbng Sland¥d applicable in the UK and Republic of Ireland" aN1 Accounb"ng and Reporting by Charitss.. Slaiement of Rec(JmmerKled Pfaclice applicable to charits preparing their accounts in accordance with FRS 102. In our wxnion. wln reportir¥J in 8ceordance with a fair wesentat&Jn the fmancial statements.. gwe a true and faif view of the state of the charity's affairs as at 31 March 2024 and of ils surplus for the financial year then ended-, have been prcperty prepaTrd in accordce with Unrted Kingdom Generalty Accepted Accounting Prath"ee", and have been prepared in act0rdan with the requirefflents olthe COmpansAc12 and theChariliesAcl {Northeffl Ireland) 2008 Basis for oplnion We conducted our audit in accordance with Intemat1naI Standards on A1b'n9 (UK) IISAS (UKII and applicable law. Our respon5ibilrtws under those standards are fvrther described in the Auditorfs S)nSibIlI"eS lor the audit of the f naneial statements seclion of our repK)rt. IAÈ are independent of the charity in accordance with ethical requirements that are relevant to our audrt of the finanaal statements in the UK, including the FRC'S Ethical Stsndard, and we have fulfilled our other ethical responsibilities in accordance vmlh these ullemen1s. We beheve th81 Ihe audrt evidence we have obts1nj 1$ sufficient and appropriate to provide a basis for our opinion. Concluslons relatlng to go6ng concem In audiling the financial statements. we have condud&J that the truslees, use of the goirYJ conom basis ol accounb.ng in the prepafab.on of the finanrjal statements is appropnat£. Based ¢Jn the woth we have perforrned, we have not idenlffjed any material urtertainb'es relating to events or condibor that, indivuallY or colleclively. may cast signff¢ant doubl on the charity's ability to continue as a going concem for a period of al least twelve months frLYn the date when the financial statements a aulh¢xsed for issue. Our responsibilities and the SE)rltIlrtles of the trustees with respect lo gcin9 COnM awe dexribed the relevant Sectio ol this reporL Other Inforniatlon The other infom7 cornpiises the Infomati included the annual report other than the fmancial ststements and our Audilots Report thereon. The truslees are responsib for the other information contained wilhin the annual rep¢xL Our opinion on the finan01 slalements doe$ rK>t CONer the other InfOm)alft and. exopl to the exient otherwise explicitly stated in o¥Jr report. we do not express any form of assurance conclusion Ihereon. Our responsibility is lo read the other infonnabon and. in doing so. eonsiderwhelher the other information is materially inconsislenl with the finanoal slalements or our knowledge ¢Jblained in the couw5e of the audit, or otherwise appears lo be malerially mi5Staled. If we rflenb'fy such material incon&slenae5 or apparent material misstslemnts, we are quIred to delemiine whether this gives rise to a material mi5StatenEnt in the financial stslemenls themselves. If, based on the work we have performed, we conclude that there is a material misststement of this olher infcMalion. we are reqUId lo report that fact. have noihing to oport in this regard. Oplnlon on other matt•r prescribed ty the C¢Ynpanies Act 2(#)6 In our opinion, based on tne work unaenaken in Ihe course of the audiL the infomalion given in the Trustees, Aftr1 Report for the finarKial year ft)r which tho finantial statements are prepaied is consjsleni with Ihe financ1 staiemenls", and the Tnjstees. Annual ftert has teen prepad in accordance wth appkle legal Wulrents.
INDEPENDENT AUDITOR'S REPORT to the Members of Family Routes IA company limltgd by guarantee. noi having a s14rè ca> Matters on whlch we awe required to report by •xcWion In the light of our knowledge and ur•Jerslanding of the charity aThJ its environment oblaird in the o)upJe of the audit. we have not thnlified matenal misslaiemenls in the Twskes. Annual ReporL We have nolhing to rep)rt in of the foltowing rnat wherp tl Companies Act 26 requires u5 to rep to you if, in our opinion.. adequate accounting cOldS have not been kept,. or the financial slalements are not in agreement with the accounting reeofds aNJ relufns". certain disdosus of trustees. remuneiats.on specified by law are not made" or the trustees were not ents"Iled lo prepa ts financial ststements in accordanee with the small companies regime and take advantage of the small companies. exempb.on in preparin9 the Trustees. Annual Report. Responsibilitiès ol trtts$ for t1 financlal Statemeits As explained more fully in the Ststemenl of Trust. Responsibilities set t on page 7. ts trustees ar8 responsible for the preparation of the financial slalements and for being salisffied that they give a true and fair view. and for such intemal ntrOl as Ihey delefmine is ne5$ary to enable the preparatson of financial statements that are free from matenal misstalemenl. whelher to fraud or error. In prepariNd the finall¢ial ststemenls, the tntstees are reswnsible for assessirwj the charity's abilty to Contin as a going concern. disclosing. a5 applicabk, matters related lo going con and using the 90iry ncern basis of accounting unless managernent ejther Inte1$ lo ljquidale the charity or to cease operations, or has no realistic allernative t¥Jt lo do so. Auditorf5 r8sponslbilities for th• audit ol th• financlal statements Our objectives are lo obtain reasonable assurdnce about whether the financial slalements as a whole are free from material mtsslalemenl. whether due lo fraud or errol. ar#J Io issue an Auditorfs Report that includes our opinion. Reasonable assurance is a high level of assuran. but 15 not a guarantee that an audit condueled in accordonce with ISA% {UKI will always detect a material misstatement il exists. MisStaTrts can arise from fraud or error and a considered matenal rf. indNidualty or in the aggregaie. they ¢oubJ reasonably be expected to influence the economic decisions of Ltsets taken the basi of these financi81 slatements. Irre9ularities, including fraud, a inslance$ of non-¢offwn with laws and re9ulalions. We desi9n procedures in line with our responsibilities. oullined above. lo dele¢t malerol misstaments in SPect of irguIar1IQ5. including fraud. The extent lo which Our procedures a Capab of detectfftg irregulalltie5, including fraud ts detailed below.. In tdenlrfying aTrJ assessirg Irsks ofrnaterial msstatemeni in Espect of irul3n11es. induding fraud a1 non- mpliance law5 arKI gUlabO$, we conSided the following. The nature of the industry and seclor. control envwnmentand business perfomiarKe includin9 the design of the remuneration wlicies. key drivers for directors. remunwabon, bonus kvels and perfomiance tsfgets". Results of oureTh]uiries of managthI about Uir own i(nlifKatiw and assessment of Ihe risks of irregularities.. Any matters we M1enb'fl having obtsirnd and rewewed dmen181M ol their poIleS aTrJ procedures relats.ng lo". Identrfying, evaluab'ng aKI comptyirKJ with laws arnj regulalhjns aTrJ whether manajementwere aware of any instances of non-compliance". Detsth"ng and respondirvj to the risks of fra(J whether man8gement have kntrwledge of8ny a¢lual, suspected or aleged fraud: The inlemal C¢trol5 estsblished lo mitigate risks of fraud or non•¢0Mlan with laws and wulations. The matters di5CU5sed among the audit ertgagernenl team Trncluding significant component aLKlit leams and relevant inlemal specialists. includifyJ Lix and Wdlualions specAlists regarding hcm and where fraud mghl occui in the finanoal 5tstemen15 and any potent1 Indicator5 of fraud. As a result of these procedures, we conside@ the opportunities aTrJ incentives thai may t$tWithin Ihe or9aniSan for fraud and identffied the greatest polenlial fof fraud. In common with all audts under ISAS IUKI. we are also required lo perform spe¢ffic proule$ lo respond to tt rk of management 04•rride. We also obtained and undeTstsndiry of the legal and regulatory frarrvL)rks in operation. focusin9 on provisions of those laws and regulab.ons that had a direct effect on the delerminath)n of material amounts and disclosures in the financial slalements The key laws and regulab.ors we ConSered in this context included ongoing ¢ompliance with the UK Companies Act aThJ lox legislation. In addition, we considered provisions of other laws a1 wlations that do not have a di¢1 effect on the financ1 ststements Iwt Complian wrth which may t¢ furK1amentsl lor th[ abdrty to c*>erate or to avoid a material penalty. 10
INDEPENDENT AUDITOR'S REPORT to the Members of Family Routes IA company limited by guarantee. not having a s[ caWII Further infom)ation regardlr#J the scope of our respon5ibilitios as awlitor As part of an audit in accordan with ISAS (UK). we exercise professional jLM1gemnt aTrJ maintsin professional 5cepticism throughout Ihe au¢Jit We also". Identfy and assess the risks of material misststement of the finantsal statements , whetrtr due to fraud or error, design and perfomi audil prlxedures respon5Ne lo those nsks. a1 obtsin audit eVbJen that is sufficient and apprcpriate lo provKle a basis for our opinion. Tre risk of not detecti a material misstalemenl resulting fiom fraud is higher Ihan for one resutting from error. as fraud may involve collusion, forgery, intentional omissions, misrepresentatsons. or the override of intemal conlrol. Oblain an understanding of inlemal control rvant to the audit in (Kder lo design alt prcttdure5 that are appropriate in Ihe cIrcutan5, but not for purpose of expressing on)n (m ihe effectiveness of the charity'5 inlemal control. Evaluate the aFpropriateness of accounting pc4icies and the 8$Onable$S of accounlirKJ estimates and related disclosures made by trustees. Conckjde on the appropriatene55 of trusiees. use of the going o)ncem basis of a¢¢ounlin9 and..based on the audit evidence obtsined. whethei a material UnrtaInty exists related to events or conditions that rnay casl signrficanl doubl on the charity's a"Ity to cbnlinue as a going conrthn. If we ¢ondude ihal a malenal uncertainty exists. we a required to draw attention in our Audilofs Report to the rdated disdosures in the finanoal sialements or, if such disdosures are inadequate. to mtxlify our opinn. Our conclusions are based on the audit evidence obtained up to the dale of ourAudilofs Report. HcMTever, future events or condibons may cause Ihe charity lo cease lo conl'nue a5 a going CAJncem. Evaluate the overall presenlation, struclure and content of the finanoal slalemènts. including the disclosures. and whether the financial statements represent Ihe ur#Yerfying transauions and events in a rnanner that achieves fair psentatIOn. We communieale with those charged with govemance regardin9, among other matters, the planned sccpe and timing of the audit and signfficanl audit findings. including any significant deficiencs in intemal control that we Klenbfy during our audrt. . Th• pun>os8 of our audlt work and to whom we our (esponsitiilltles This report is made solely lo the charity's memters. as a b¢)dy. irt accorrlartrce with Chapter 3 of Part 16 oflhe Companies Act 2006. Our audit work has been undertaken so that we mwjhl stste lo the charity's member¥ those matters we are quired to slate to them in an auditofs report and for no other purp¢)se. To the fvllesl extent permiited by law, we do not aceepl QT assume responsl11ty lo anyone other Ihan the chanty and the charity's members as a body, foi our audit work, for Ihis report, or for the opinions we have formed. Brendan Malone {FCA} (Senior statOry Audilorl for and on behalf of MALONE ACCOUNTING LTD Chartered A£eounlants 12 Causeway Road County Down BT33 ODL Northem IrelaThJ 3rd September 2024 11