Harpurs Hill Children and Family Centre Limited Independent Auditor'$ Report For the year ended 31" March 2024 Opinion We have audited the financial statements of Harpurs Hill Children and Family Centre Limited (the 'charity') for die year ended 31%1 March ?024 whicli comprise the statement of financial activities, the balance sheet, the slalement of cash flows and the notes to (he financial statements. including significani accounlino policie5. The financial reporting framework Ihat has been applied in their preparation is applicable law and United Kintrdom Accounting Standards, in¢luding FRS 102 "The Financial Reporting Standard applicable in the UK aT]d Republic of Ireland" (United Kingdom Generally Accepted Accounting Pizctice). In our opinion, the financial statements.. give a twe and fair view of the state of the charitable company's affairs as at il" March 20?4 and of its incoming resources and application of resources. for the ycar then ended- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting PrdCtice- and have been prepared in accordance with the requirements of the Cotnpanie5 Act ?006. Basis for opinion We conducted our audit in accordance with Intemational Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilities under those standards are further described in the Audiior's respopzsibiltiiesfoJ' the aiidil o]'the Jinancial slateinenls section ol our report. We are independent of the Charity in accordance with the ethical requirement5 that are r¢l¢vant to our audit of the financtal statcmcnts in the UK. including rhe FRC'S Ethical Standard. and we have fulfilled our other ethical responsibilities in accordance with thes¢ requirements. We believe that the audit evidence we Iiave obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concern In auditints the financial statements. we have concluded that the trustees, use of the goincw concem basis of accounting in the preparation of the fmancial statements is appropriate. Based on the work we have perfortned. we have not idenufied aoy material uncertaintie5 relating to events OF condiiions ihar. individually or collectively, may cast significant doubt on the eharily's ability to contiaue as a going concern for a period of at least twelve months frotn wh¢n the fancIal sfatements are authori5ed for issue. Our responsibilities and the responsibilities of the trustees with respect to goino concern are described in the relevant 5e¢tions of this report. Other Information The other inforall0 LoTnpriscs th¢ infurtniilivn inLlud¥iJ in Lli¢ aIuiual I'eport otlier tliali the fiiianoial 5tateEnents and our auditor's report thereon. The trustees are responsible for the other inlormalion contained witllin thc annual reporl. Our opinion on the financial statements does not cover the other infonnation and. ¢x¢ept 10 tbe extent otherwise explicitly stated in our report, we do not express any fomi ofassurance conclusion thereon. Our responsibility is to read the otlier inforniation aiid, in doinu so. consider whether the other information is materially inconsistent with tlie financial statements or our knowledoe obtained in the course of the audit. or otherwise appears to be tnaterially missthied. If we identify such material inconsistencies or apparent material misstatements. we are required to deterniine wheiher this gives rise to a material misslaternenl in the financial Statements themselves. If. based on the work we have perfornied, we conclude that there is a matcrial misstatement of this other information, we requircd to rcport that facL We have uothing to report in this regard. Opinions on other matters prescribed by the Companies Act 21M)6 In our opinion, based on thc work undcrtakcn in the course of our audiL Ihc infomiation given in the trustee5' report which includes the directors, report prepared for the puose$ of company law. for th¢ financial year for whtch the financial statements are prepaied is ¢onsistcnt with thc finaneial statements; and io
Harpurs Hill Children 2nd Family Ctntre Limited Tndependent Auditnr's Report For the year ended 31st M2r¢h 2024 -¢ontinued the director8. report incliided within the trustees, report has been prepared in aeeordanee witli applicable legal requirements. Matter$ on whlch we are required to report by exception In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have noi idcnlified matcrial misstatements in the directors, report included within the trustces, report. We have nothing to report tn resp¢¢t of the following matters in relation to which the Companies Act 2006 requires us to report to you if. in our opinion.. adcquatc accounting records have not been kep( or relurns adequate for our audit have not been reccived fiY)m branclie5 not visited by us: or the finan¢ial stateTnents are not in agreement with the accounting rOrdS and reEums- or certain disclosures of trustees, remuneration specified by law are not tnade. or we have not received all the infonnaiion and explanations we require for our audit- or the trustees were not entitled to prepare the financial stateTnents in accordance with the small companies regime and take advantage of the small cornpanies, exemptions in preparing the trustees, report and from the requirement to prepare a strategic report. Responsibilities of trnstees As explained more fully in the slatement of trustees, responsibilities, the trustees. who are also the directors of the charity for the pUoSe of company law. are responsible for the preparation of the financial slatements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine 15 necessary to enable the preparation of financial stat¢m¢nts that are free from maierial misstatemenl, wh¢th¢r duc to fraud or crror. In prcparing thc financial statements. the trustees are responsibl¢ for assessing the charity's ability to continue as a going conccrn, disclosing, as applicable, matters related to going concern and using die going conccrn basis of accountinu unless the trustees either intend to liquidate the charitable Company or to cease operations. or have no realistic alternative but to do $0. Auditor's responsibilities for the audit of the financSal statemetsts Our objecttves are io obtain reasonable assurance about whether the financial ststements as a whole are free from material rnisstatement, whether due lo fraud or eTror. and to i&5ue aD auditorf5 report that includes our opinion. Reasonable assurance is a high level of assiirance but is not a guarantee that an audit conducted in accordance wilh ISAS (UK) will always detect a material misststement when it exists. Misstat¢rnents arise from fraud or error and are considered material if. individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users tdken on rhe basis of tlicse financial statements. Irregularities. including fraud are instance5 of non-compliance with laws and regulation& We desicrn procedures in line with our responsibilities. outlined above. to delect material missialements in respect of le18r1tie$. ineludinu fraud. The extent to which our procedures are capable of detecting irregularitie& including fraud. is detailed below. Explanation as to what extent the audit was considered eapable of detecting irregularities including fraud On the basls of our undcr5tanding of th¢ legal and regularity framework applicable to the clwitablc eompatLy and the industy in which it operates. we considered the risk of non-compliance and to what extent it might have a material effecr on the financial Statements. The principal laws and re.latIonS that we detemiincd as being thc most significant arc thc Companie5 Act 2006. Accounting and Reporting by Charilies= Staternenl of Recommended Praciice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Irelaiid issued in October 2019 SORP (FRS 102) "The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" and the relevant UK tax compliance regulations. li
Harpurs Hill Children 2nd FAmily Centre Limited Independent Auditor'5 Report For the year ended 31° March 2024 .continued We made enquiries of management to understand Ihow the company is cornplying with its legal and regulatory oblioations. We read the board minuies to deterniine whether any fraud or non-compliance had been identified by the company. W¢ evaluated the susceptibility of the financial stateTnents to material mtsstalement and discussed with management the areas where we believed the risk of fraud may be higher and what procedures are in place to prevent or detect fraud or non-compliance. We reviewed manual Journal entries for any unusual postings. We performed tests in areas where significant accountints esÉimates and judgments are made to assess their rea50nablenes5. Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial staternents or non-compliance with regulation. This risk inLieases the more that compliance with a law or regulation is retnoved from the events and transactions reflected in the financial stateTnents. as we will b¢ l¢ss likely to become aware of initances of non-compliancc. Thc risk is also greater regarding irre¥ularities oc¢urring due to fraud rather than error, as fraud Involves intentional concealment. forgery, collu5i0n, omission or misrepresentation. A5 part of an audit in accordance with ISAS IUK) we exercise professional judgement and maintain professional 5ceplicism tliroughout the audit. W¢ also: Identify and assess the risks of rnaterial misstatement of the financial strtements. whether due to fraud or error, design and perforni audit procedures responsive to Ihose risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misststement resulting from fraud is higher than for one resulting from error. as fraud may involve collusion. forgery. intentional omissions, misrepresentations. or the ovcrride ot internal control. Obtain an undcr5tanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purposes of expressing an opinion on the effectiveness of the charitable company's internal control. Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosure5 rnade by the trustees Conclude on the appropriateness of the trustees. use of the . oing concern basis ofac¢ounting and. bas¢d on the audit evidence obtained. whether a mxterial uncertainty exists relaied to events or conditions that may east significant doubt on the charitable company's ability to continuc as a going concern. If we conclude that a material uncertainty exists. we are required to draw attention in our auditor's report to tjie related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to th¢ date of our auditor's report. However, future events or conditions may cause the charitable company to cease to continue as a going concern. Evaluate the overall presentation, structure and content ofthe financial Statements. including the disclosures. and whether the financial STaiemenL5 represent the underlying transactions and evcnts in a thtit a¥hi¥v¢s f4'1il Pl¥b¢ntiltioTh. We communicate with those charged with governance regarding. among other matters. the planned scope and liming of the audit and 5ignif&cant audit findinus, irLcludino any significant deficiencies in internal control that we identify during our audit. A furtlier description of our responsibilities is available on the Financial Reporting Council's website at: https=Il www.frc.org.uklauditorsresponsTbilities. This description fonns part of our auditor'5 report. 12
Harpurs Hill Children and Family Centre Limited Independent Auditor's Report For the year ended 31st March 2024 .continued Use of our report This report is made solely to the ¢haritable company's IsteeS, as a body. in accordance with Chapter ) of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might stste to the charitable company's trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent perniitted by law, we do not accept or assume responsibility lo anyone other than the charitable company's Iruslees as a body, for our audit work. for this report. or for the opinions we have fomied Paul McKillop FCCA (senlor statutor). auditor) For and on behalf of EM Accountants, Statutory Auditor 42a44a New Roiy Coleraine, BT>2 IAF Oetober 23 2024 13