INDEPENDENT AUDITOR'S REPORT to the Members of PIPS Hope & Support Ltd IA company limited by guarantee, not having a sliare capitall Report on Ihg audit of tho finanGlal slatoments Opinian We hava audited the company financlal slalemenls of PIPS Hope & Support Ltd I'lhe company'l for tho financlal year ended 31 M8rch 2Q24 whlch comprise the Slolemenl nl F1nancSal Aallvllles Ilncorporaling an Incom& and Expenditure Accounll, the Balance Sheet and ntsles lo the financial statements, inGluding the summary of signifiGanl accounting policies sol out in note . The financlal reporting framowork Ihal has been applled in 11igir proparalion is appllcable law and United Klngdom Accounllng Standards, including FRS 102 The Flnanclal Reporting Sland8rd applicable in the UK and Republic ol Ireland" and Accounting and Reporting by Charities.. Slalemenl ol R&commonded Practice 8ppllcable lo chariligs preparing their accounts In accordanc8 with FRS 102. In our oplnlon, when reporting in aGGordance with a f8lr presentation Iramowork the fin8ncI8181alemonls'. give ¥ true and fair vlew ol Ihg slate of tho company's allairs as al 31 M8rcli 2024 and of ils deficll for the financial year then ended., have been properly prepared in accordance with Unlled Klngdom Generally Accepted Accounting Praclico., and have been prep8red in accordanGe with Ihe requirements of the Companies Act 2006. Basls for oplnlon We conducted our audit in accordance wllh Inlernallonal Sland8rds on Auditing IUKI IISAS IUKII and appllcable18W. Our responsibilities undor those Standards are furtlier describod in the Auditor's responsibililios for the audll of Ilie financial slalemen18 secllon of our roport. Wc arc independent of tho company in accordance with clhical requlremenls Ih812re rel6vBnl lo our oudil of the financ181 stalémènls in the UK, in¢ludlng the FRC'S Ethical Standard, and w& hava fulfilled our other eihic81 rÉsponslblli118s in accordance with Ilièse requiramtsn15. We believe th81 the audit evidance we havo oblalnedls sufficlenl and approprialo lo provlde a ba$15 for our opinion. Concluslons relallng lo golng Goncern In auditing tho finan¢lal Slalements, we hgvo concludod that th& dlr8clors' use ol Ihtr uolng concern basis ol accountlng In the proparalion ol the financlal statemenls is Bppropriale. Based on tho work we hava performed, we have not Idonllfled any mBteriBI uncortalnlles rolatlng lo evonl8 or conditions Ih¢i1. indivldually or colleclivoly, Illay cast significant doubt on th8 comp£iny's abillty to continue as a goln9 conG¢rn lor a period of al1985t twolvo monlhs Irom Ihe date whon Ihg financial slalementg are Bulhori5ed lor issue. Our responsibilities and the r86ponslbllillo5 of the directors with respect lo golng concem 8r& de8crlbed in the relevant secllons of this report. Olhor Informallon Th& other information comprises the Informallon Included in tho annual report olher than Ilie financial slelemenls and our Auditor's Report Ihereon. The directors are responslble for the olhor inlorm81ion con18ined wilhin Ilie 8nnual report. Qur opinion on the fin8ncl81 s181emenls doo5 not Cover the other Information and, except lo tho oxlenl olhenvise explicitly slated in our roport, we do not express any form ol assurance conclusion Ihereon. Our responsibS1ily is lo road the other Informallon and, in doing $0, conslder whether the other Informatlon is malorially inconslslenl wllh Ilie financial slalemenl$ or our knowledgo obtained in the course of the audit, or olhenvls8 appoars lo be malorially mlsslaled. 11 we identify such melerlal Inconsistencies or apparent material misslalemenls, we are requlred lo delermlne wholher thi5 glves rl8& 10 a material misslalemenl In the financial slalemenls Ihemsalves. If, based on the work we have performed, we concludè that there is a malerlal misslalemenl of Ihls olhor informsjlion. we are required lo report 11181 f8cI. We have nothing lo report In 11)Is regard. Oplnlon on other mattar proscribod by the Companles Aot 2006 In our opinion, based on the work undertaken in the course of the audit.. the information given In tho Directors, Annu81 Report for th8 financial year lor whlch the f5nanGial slalemenls are preparod is consislenl wllh the flnancial slalcmcnls., and the Dire¢lJrs' Annual Report has been prepared In 8ccordance with applicable legal requlremenls. Matters on which wo are requlred to report by ox¢option In thè lighi ol our knowledge and understgnding of the company and ilg onvironmenl obtoined In the courso of the audit, wo have not identified material mi551alemenl$ in Ihe Directors. Annual Report. Wo have nothing lo rèport in rèspect of the following mall&rs where the Companies Act 2006 reouirex us lo report to you if, in our opinion.. adequate accounting records have not been kept., or the financial sl21emenls are not in agreemenl with the accounting records and returns., or certain disclosurcs of direclors. remuneration spccilied by laiv are not made.. or the directors were not entitled to prepare the financial statements in 2ccordance with the stnall companies regime and lake advantage of the small companies, exemption in preparing the Directors, Annual Reporl. INDEPENDENT AUDITOR'S REPORT to the Members of PIPS Hope & Support Ltd IA company limited by guarantee, not having a share capital) Responsihilitios of dlreclors for the flnan¢ial slattsmonts Tho directors are responsible for the preparation of the financi31 slalemenls and for being satisfied that they giv& a true and fair vi8w, and for sucli Internal canlrol as Ihgy dolemine is nocessgry lo enable Ihe preparation al financial slalem8nls that are fr88 from mal6rlal mlsslalemenl, wholher due to fraud or error, In preparing the finanGial slalemenls, the directors are responsibl& for 8ssessing the Gompany's 8bllily lo continuo a5 a golng concern, disclosing, as appllcabl8, mallers relalod lo golng concern and using the golng concgrn basis 01 aGcounling unless management either intends lo liquldsle th& cornpany or lo cease operation5, or has no re811slic allernalivo bul lo do so. Auditorts responslbllllles for the audit of tho flnanclal slalemgnts Our objectives are lo obtain reasonable assurance about whether the nn8nci81 slalomonls as a wliole are froe from maleriol misslalemenl, wlielher due lo fraud or orror, and lo Issue an Auditor'5 Report th81 includos our oplnlon. Re¥Json8ble 8ssuranc8 is a high level ol assuranc&, bul Is not a guarantee that 8n audit condurled In accordanco with ISAS IUKI will always delecl a malerlal mlsslalemonl when il exisls. mi8sl8lomenls can arise from fraud or orror dnd aro considered Inalerial If, Indlvldually or in Ihts 74 ggregale, they could reas¢nably be expected lo influence the econonilc declslons of usors lakon on the ba819 of Iliesa financial sl