RELATE NORTHERN IRELAND IMDEPENDENT AUDIToifs REPORT TO THE TRUSTEES OF RELATE NORTHERN IRELAND Oplnlon Wè havè aLwJitèd thè financial statèments of Relale Northem IrelaThJ {the 'charty'l for the year ended 31 March 2024 which compri59 Ihe statgment of financial aGtivits"gs. Ihg balanco shg8t, th8 statevnent of cash flows and noles to the ffin3nGial statements. induding signfficant accounting p)licies. The financial reporting framework ihat has been applied in their pr8paration is applicabké law and United Kingdom Accounting SiarMJards. including Financial Reporting Standard 102 Thg Financial Report9 Standard apphc8bl8 In Ihe UK and R8public ol Ir81and (United lQ"ngdom Generally Accepted Accounting practi). In our opinion. the financial 5talernents'. give a true and fair view of Ihe state of e charitaiAe cornpanvs alfairs as at 31 March 2024 and of ils incoming resources and application of resour$. br the year ended. have been properfy prepared in accordance with United Kingdom Generally Accepted Accounting Practice.. and have been prepared in &c(¢dan with Ihe requirernents dthe Companies Acl 2C(i6. Basis lor opinion We conducted our audit in accordance with International StaThlards on ALktin9 (UK) IISAS IUKII and applicable law. Our r9sponsibilibes under those standards are further des¢ribed in tt)e Audilors responsibilities forth& audil of the ffn8n¢i81 statements section of our report_ We are indeperMJent of the charity in accordance with Ihe eihi(21 requirements thai are relevant to our audil of the finanoal statements in the UK, including the FRC'S Eihical Standard, and we have fUilled our olher elhi¢al responsibilities in a¢dance wlh these requiiements. We bèlieve Ihal the audrt evidence we have obtained is sufficient arKI appropriate to provide a basis for our opinion. C•n¢lu$lons relatlng to golng ¢on¢¢m In audng thÈ finanrial staternÈnts. we havÈ concluded that the TrLL5tees' use of the 1rj concÈm basis of aCUnting in the preparation of Ihe finartial slatemonis i% appropriale. Based on work we have performed, we have identified Y material uncerlainb.es rBlab"ng lo events (Y conditions that, individually or colleclively. rnay cast significanl doubt on the chity s ability lo conlinue as a gjing concem for a period of al least twelve monlhs fi(Yn when the financial statetnents are authorised for issue. Our responsibiTrlies and the responsibilities ol the Trusiees with respect to goiro coeM are desuibed in the relevant sections of this report. othèr Infomiatlon The olher information comprises the infomialion included in Ihe anNal report other Ihan the financial statements and our auditor's report thereon. The Tnjstees are responsible l(r the other Infomiation contained within the annual report. Qur opinion on Ihe finanoal st8ternents does not cover the olher infotTh*ion and we do not èxpress any for o18ssurance conclusion thereon. Our responsibility is lo read the Oth informalion and, in doing so, consider whether the other information is materially inconsistent with the )Inancial stslements or our knedge obtained the course of the audit, or Dtherwis¢ appears lo bè m8t&rially misstsled. 11 we idenlify such materi81 inconsistencies ot app8ient ffl8lerial rnisslalen)&nls, we are required to detemiine whether this gives rise lo a rnaterial rnisslatement in the financial statements themselves. If, based on the wort( we have rfOMed. we that there is 3 material miSStatenw of this 01 inf0miatl, we are required to rgport that la¢t. We have ndh'ng to report in this regwd. 21
RELATE NORTHERN IRELAND IMDEPENDENT AUDIToifs REPORT ICONTINUED) TO THE TRUSTEES OF RELATE NORTHERN IRELAND Matters on whl¢h we ar¢ r•qUIr to report by ex¢eMlon Wè havè nothing to report in respect ol thè fdlowing maiters in rela11c to whith thè Charitiès (Accounts and Rèports} Regulations 2008 require u5 to r8w>rt to you if. in our op)n.. th8 infomabon gver) in Ihe financial slalf ments is inconsistgnt in any material $paCt with the Tru*ees' r&port,' or sufficBn1 a¢Gounb"ng rewrd5 hav9 not been kepl.. ot the financial statements are not in agreement with Ihe ac(J)untiNJ records: or we h8ve not received all Ihe infcrfmalion and explanations we reqLiire forour audil Responsibilrties of Trustees As explained more fulty in the statement ol Truslees. responsibilities. the Truslees, wfK) are also the directors of Ihe charity lor the pUrpe of ¢ompany18w, a responsible fr)r the prepaiab.on of the financial statements and foi being satisfied that they give a Iriie and fair view. and for siich inlemal control as the Tnistees determine is nesSary lo enable the Pfeparation of financial statetnent5 that are fre.Th Iiorn tnaterial mis5taletnenL whether due lo traud or rOr. In preparing Ihe financial statetnents, the Trustees ale resFM)nsible for assessing the charity-s ability to COntUe as a going concem, disclosing, as pplicable. matters related lo going conrn and using the going conrn basis of accounting unless the Trustees erther intend lo liquidate the charitable company or lo cease operations. rffj have no realistic altemative but lo do so. Auditoe5 responsibilities tor the audit of the financial 5tatemerts We have been appointed as auditor under s&Xion 144 of the Charilies Act 21M)8 and re)rt in ac£ord3nce with the Act and relevant regulations made or having effect thereunder. Our obiectsves are to obtain reasonable assu1ce about whether the fi.nancial statements as a whole are tree from matenal misslatement, whetherdue to Irajd or error, and to issue an audiiorfs report that includes Dur opinion. Reasonable assuran-e is a high level of assurance but is not 8 guarantee th81 an audit (xU¢ted in a¢cordance with ISAS IUK} will aayS dele¢l a material misstatemenl Y4hen it exists. Misstaternents can arise from fraud or error and are considered rnalerial il. indiwduallv or in the agggate, Ihey could reaablY be expected to inllLHice ihe econoric decisions of users taken on the basis of thes¥ financial statsrnents. 1rregularl.es, including fraud, are insiancts of non-coml3nce wth laws ancl gUlations. We design procedures in line wilh our r&sponbIl5s, ouUin8d abovè, to dètecl matèrial misslatèm8nk in resped of irrègularitiès. including fraud. Thè axlènt to vihich our procedures are capable of deleclirvj irregularities. including fraud. is detailed below. 22-
RELATE NORTHERN IRELAND IMDEPENDENT AUDIToifs REPORT ICONTINUED) TO THE TRUSTEES OF RELATE NORTHERN IRELAND Our approach lo identrfying and assessing Ihe risks ol material misstatemenl in respect of irregularth"es, indud•ig Iraud and non-complian¢e with laws and gUlatiOnS, was as follov49- the engagetnenl partner ensured that the engageynent leatn Gollethvely had the apprO[ale CDmpelen¢e. capabilities and skills to identity or reccgnise norrfompliance wth appIlble laws and regulabons. w& identffied the laws and iegulations applicable to the company Ihrough discussions V+ith directors andlor sanior tnanag8m8nt, and frorn oui comtrwcial knowl8dy8 arKI 8XP8rience of th8 S8Ltor Ilve focusad on speafic laws and IL?110n$ W"Ch we considered may have a dirèct material effect Dn the financial statements or th8 op8ralion5 of lh8 cornpy. including Cpani&S Aci 2{. taXatK legislation. data protection, anti-bribery. employrnent, environmental and heallh and safety legisjats.on we 85sessed the extgnl of Ix)mpli8rKe 4wlh the law5 ar regulalions identified above through akIng enquiries of management and inspectiro legal correspondence.. aTh identified laws and wulations were c(Mnmunicated wilhin team regulady and Ihe lewn remained alert to instances of non-cotryliance throughwt the audrt. We assessed the sustsptibilty of the cOmY'S financial Slatemt$ to matèrial rnisstatemant, indLKJing obtaining an und8r51anding of how fraud rnightoccur. by-. aking enquirie5 of Man8rnent as to where rf*y <J)nsKJered Iher? was sus¢eplibikty lo Iraud, their knowledge of actual, suspected and alleged fraud.. considering 1he internal controls in to mitigate risks of fraud and nOn-cnpl1are Mtyth laws and regulations,. To address the risk of Fraud throu management a9 and ovetride of conlrols. we.. perfomied analytical prOTe$ to identify any unusual or unexpected relationshiF6.' lesled journal entries lo idwtify unusual transactions". asse55ed whelhei judgetnents arKI a5iUmPtion5 made in detertnining the accounling e5timate5 set out in Note 2 were indiGyb"ve of potential bia5." and investigated the rationale tehind significant or unusual transactw)ns- In response to Ihe risk of irregularities and non-(x)Mlartt vrith laws and regul8tNMs, we deSned procedures which induded, but we nol limi1ed lo-. agreèing financk21 staloment disclosuros to undgrfying supporting d<)curnontalion', r8aeing thè minul8s of meetings of thosè charged wrth govèmanc8- enquiring of managernent as to actual potential lthgab.on and daim5.' and reviewing Corresponden wilh HMRC and Ihe company s Ial advisors: -23-
RELATE NORTHERN IRELAND IMDEPENDENT AUDIToifs REPORT ICONTINUED) TO THE TRUSTEES OF RELATE NORTHERN IRELAND This report is made sol2ly io the company's members. as a body, in rdan wth sectin 391 of the Companies Act 2006. Our audit work has been undertsken so that we rnight state to Ihe company's rnbe[S those rnatters we are rèquired io ate 10 them in an auditorfs report and foi rKbolher purpose. To the fullest extent perrnitted by law. we do not aCpt or assume responsibility to anyone other than the company and the companys ThMbers asa body, lorour audit lor this report, or for the opinions we have fom)ed. Angela Craigan (Senior Statutory Auditor) for and on behaK of Harblnson Mulholland Chartfjrod Aceountsnts S&itutory Audltor 23 December 2024 Centrepoinl 24 Ore¥U Avenu8 Belfast Co. Anlrirn Northem Irdand BT2 8HS 24-