Southern Area Hospice Services Ltd Company Limited by Guarantee Independent Auditorfs Report to the Members Year Ended 31 March 2025 Opinion We have audited the group and parent charitable company financial statements of Southern Area Hospice Services Ltd for the year 31 March 2025 which comprises the consolidated Staternent of Financial Activities, the consolidated and charity Balance Sheets, the consolidated cash flow statement and the notes to the accounts including a summary of signrficant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards. including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion the Southem Area Hospice Ltd's group financial statements and parent charitable company financial statements.. give a true and fair view of the state of the group and parent charitable companys affairs as at year ended 31 March 2025 and of the group and parent charitable company's incoming resources and application of reSoUrs, including its income and expenditure. for the year then ended. have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice. and have been prepared in accordance with the requirements of Ihe Companies Act 2006. Basis for opinion We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the accounts section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the accounts in the UK, including the FRC'S Ethical Standard. and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit eviden we have obtained is sufficienl and appropriate lo provide a basis for our opinion. Conclusions relating to golng concem In auditing the financial statements, we have concluded that the Trustees, use of the going concem basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed. we have not identified any material uncertainties relating to events or conditions that, individually or collectively. rnay cast significant doubt on the group and charity's ability to continue a5 a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibiliknes of the Twstees with respect to going concem are described in the relevant sections of this report. Other Infomiatlon The other information comprises the information included in the annual report. other than the accounts and our auditorfs report. The Trustees are responsible for the other information. Our opinion on the accounts does not cover the other information and. except to the extent otherwise explicitly stated in our report, we do not express any fom) of assurance conclusion theOn. In connection with our audit of the accounts. our responsibility is to read the other information and, In doing so, consider whether the other information is rnaterially inconsistent with the accounts or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to detennine whether there is a material misstatement in the accounts or a material misstatement of the other infomation. If, based on the work we have performed. we conclude that there is a material rnisstatement of this other information. we are required to report that fact. We have nothing to report in this regard.
Southern Area Hospice Services Ltd Company Limited by Guarantee Independent Auditor's Report to the Members Year Ended 31 March 2025 Oplnlons on other matters prescribed by the Companles Act 2006 In our opinion, based on the work undertaken in the course of our audit: the information given in the Trustees Report ft)r the financial year for which the accounts are prepared is consistent with the accounts; and the Trustees, Report has been prepared in accordance with applicable legal requirements. Matters on which we are required to report by exceptlon In the light of the knowledge and understanding of the Trustees and its environment obtained in the course of the audit, we have not identified material misststemenls in the Trustees Report. We have nothing to report in respecl of the following matters in relation to which the Companies Act 2006 requires us to report to you if. in our opinion: adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us: or th8 accounts are not in agreement with the accounting records and retums: or certain disclosures of trustees. remuneration specified by law are not made.. or we have not received all the information and explanations we require for our audit. Responsibilities of Trustees As explained more fully in the Statement of Trustees Responsibilities, the Trustees are responsible for the preparation of the accounts and for being satisfied that they give a true and fair view. and for such interna! control as the directors determine is necessary to enable the preparation of accounts that are free from material misstatement. whether due to fraud or error. In preparing the accounts. the Trustees are responsible for 888e8sing the charity's ability to continue as a going concern, disclosing. as applicable, rnatters related to going concem and using the going concern basis of accounting unless the Trustees either intend to liquidate the company or to cease operations. or have no realistic altemative but to do so. Audltorfs responslbllltles for the audlt of the financlal statements Our objectives are to obtain reasonable assurance about whether the accounts as a whole are free from material misstatement, whether due to fraud or ernjr, and to issue an auditoffs report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if. individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these accounts. Irregularities, including fraud. are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities. including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud. is detailed below. We obtained an understanding of the legal and regulatory framework applicable to the company through enquiry of management, sector research and the application of cumulative audit knowledge. We identified the following principal laws and regulations relevant to the company- Companies Act 2006, Charities Act (Northern Ireland) 2008 and the Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). 21
Southern Area Hosplce Services Ltd Company Limited by Guarantee Independent Auditor's Report to the Members Year Ended 31 March 2025 We developed an understanding of the key fraud risks to the entity {including how fraud might occur), the controls in place to help mitigate those risks. and the accounts. balances and disclosures within the financial statements which may be susceptible to management bias. Our understanding was obtained through review of the financial statements for signTrficant accounting estimates, analysis of joumal entries, walkthrough of the key controls cycles in place and enquiry of management. Our procedures to respond to those risks identified indLKled, but were not limited to: Enquiry of management, and the entitys solicitors around actual and potential Ittigation and claims. Enquiry of management to identify any InStanS of non-compliance with laws and regulations. Reviewing minutes of meetings of those charged wth govemance. Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations. Auditing the risk of management override of controls, including through testing joumal entries and other adjustments for appropriateness. and evaluating the business rationale of signrficant transactions outside the normal course of business. A further description of our responsibilities for the audit of the accounls is located on the Financial Reporting Council's website at: htt :Ilwww.frc.or .uklauditorsres onsibilities. This description fomis part of our auditorfs report. This report is made solely to the charitable company's members. as a body. in accordance wilh Chapter 3 of Part 16 of the Companies Act 2006 and regulations made under that Act. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors, report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ihe charitable company and its members as a bcMJy, for our audit work, for this report, or for the opinions we have fomied. Teresa Campbell (Senior Statutory Auditor) For and on behalf of AAB Group Accountants Limited Chartered Accountants Statutory Audltors Dromalane Mill The Quays Newry Co. Down BT34 8QS Date: 1" July 2025 22