Northern Ireland Child Minding Association
Company Limited by Guarantee
Independent Auditor's Report to the Members of Northern Ireland Child
Minding Association
Year ended 31 March 2024
Opinion
We have audited the financial statements of Norlhem Ireland Child Minding Association (the 'charity')
for th8 year ended 31 March 2024 which compris8 the slatement of financial activilies lin¢luding
incom8 and expenditure account). statement of financlal position, slatement of cash fflows and th8
related notes. including a Summary of significant accounting policie5. The financial reporting
framework that has been applied in their preparation is appllcable law and United Kingdom Accounting
Standards, inGluding FRS 102 The Financial Reporiing Stsndard applicable in the UK and Republic of
Ir8land (Uniled Kingdom Generally Accepted Accounllng Practice).
In our opinion the financial statem8nts:
give a tnje and falr vlew of the state of the charivs affairs as at 31 March 2024 and of its
incoming resources and application of resources, includlng its income and expenditure, for the
year then ended,.
hav8 been properly prepared in a￿OrdanCe with United Kingdom Generally Accepted
Accounting Practice;
have been prepared in accordance wilh the requirements of the Companies Act 2006.
Basls for opinlon
We conducted our audit in accordance with Intemational Standards on Auditing (UK) (ISAS (UK)) and
applicable law. Our responsibilities under Ihose standards are further described in the auditor's
responsibilities for the audit of the financial statements SeCt￿n of our report. We are independent of
the charity in accordance with the ethical requirements that are relevant to our audit of Ihe financial
statements in the UK. including the FRC'S Ethical Standard. and th8 provisions available for small
entitie5, in the circumstances set out below. and we have fulfilled our other ethical responsibilities in
accordance wlth these requirements. We believe that the audlt evidence we have obtained Is sufficient
and appropriate to provide a basis for our opinion.
In common with many other organisations of a similar size and nature, the charity uses its audltors to
assist with the preparation of thelr organ￿ation'S financial statements.
Concluslons relating to going concem
In audltlng the financlal statements, we h8ve 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 perfomed, V￿ have not identlfied any material uncertaintles ralating to
events or conditions that, individually or collectively. may cast significant doubt on Ihe charity's ability
to continue as a going concem for a period of at least iwelve months from when the fin8ncial
statement5 are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described
in the relevant seclions of this report.
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Northern Ireland Child Minding Association
Company Limited by Guarantee
Independent Auditor's Report to the Members of Northern Ireland Child
Mindlng Association (conUnu8d)
Year ended 31 March 2024
Other infomiation
The other information comprises Ihe inforrnation included in the annual report. other than the financial
statements and our auditor's report thereon. The trustees are responsible for the other informalion.
Our oplnion on the financial statements does not cover the other information and, 8xcept to the extent
otherwise explicitly stated in our report. we do not express any form of assurance concluslon thereon.
In connection with our audit of the financial statements, our responsibility is to read the other
information and. in doing so. consider whether the other information is materially inconslstent wlth the
financial stalements or our knowledge obtained in the audit or othe￿iSe appears to be materially
mlsstat8d. If we identify such material inconsistencies or appargnt material misstatements. we are
required to detemiine whether there is a material misstatement in the financial statements or a
material misstatement of the other information. If, based on the Work we have perfomed, we conclude
that there is a materlal misstatement of this other information, we are requlred to report that fa¢t.
We have nothing to report in thts regard.
Oplnions on other matters prescrlbed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audiL'
the Information given in the trustees, report for the financial year for which the financial
statements are prepared Is consistent with the financial statements. and
the truste8s' report has been prepared in accordance with applicable legal requirements.
Matters on whlch we are required to report by exceptlon
In the light of the knowledge and understanding of the charity and its environment obtained In the
course of the audit. we have not identified materlal misstatements In the trustees, report.
We have nothing to report in respect of the following matters in relation to which the Companies Act
2006 requires us to report to you if. in our oplnlon:
adequate accountlng records have not been kept, ￿ relums adequate for our audlt have not
been received from branches not vlsited by us; or
the financlal statements are not in agreement with the accounting records and retums; or
rtain dlsdosures of trustees, remuneratlon speclfied by law are not made; or
we hav8 not receSved all the informallon and explanations we require for our audit: or
the trustees were not entitled to prepare the financlal statements in accordance wlth the small
companies regime and take advantage of the small companies, exemptions in preparing the
directors, report and from the requirement to prepare a strategic report.
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Northern Ireland Child Minding Association
Company Limited by Guarantee
Independent Auditor's Report to the Mernbers of Northern Ireland Child
Minding Association r¢ontlnu8d)
Year ended 31 March 2024
Responslbllltl8s of trustee5
As explained more fully in the trustees, responsibilities statement. the trustees (who are a150 the
directors for Ihe purposes of company law) are responsible for the preparalion of the financial
stat8ments and for being satisfied that they gtve a true and fair view, and for such internal control as
the truslees determine is necessary to enable the preparation of financlal statements that are free
from material misstatement, whether due to fraud or error.
Our responsibility is to audit and express an opinion on the financial statements in accordance with
applicable law and International Standards on Audiling (UK}. Those standards require us to comply
wilh the Financial Reporting Council's {FRC's) Ethical Standard for Auditors,, in the Glrcumstances set
out In note 23 to the financlal statements.
In preparing the financial statements. the trustees are responsible for assessing the charity's ability to
continue as a going concern, dlsclosing. as applicable, matters related to going concern and uslng the
going concern basis of accounting unless the trustees either intend to liquidate the charlty or to cease
operations. or have no realistic alternative but to do so.
13

Northern Ireland Child MAnding Association
Company Limited by Guarantee
Independent Auditorfs Report to the Members of Northern Ireland Child
Minding Association (conllnuedj
Year ended 31 March 2024
Audltor's responsibllltles for the audit of the financlal statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole
are free from material misstatement. whether due to fraud or error, and to issue an auditor's report that
includ85 our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that
an audit conducted in accordance wlth ISAS (UK) will always detect a material misstatement when It
exists. Misstatemenls can arise from fraud or error and are considered material if, individually or in the
aggregate, they could reasonably be expected to influBnce the economic decisions of users taken on
the basis of these financial statements.
Irregularities. including fraud. are instances of non-compliance wilh laws and regulations. We design
procedures in line with our responsibilities, outlined above. to delect material misstatements in respect
of irregularities. including fraud. The extent to which our proGedures are capable of delecting
Irregularities. including fraud is detailed below:
In identifying and assessing risks of material misstatement in respect of irregularities. i￿luding fraud
and non-complian￿ with laws and regulations, we considered the following:
the nature of the industry and sector. control environment and business perfomianca including tha
design of the remuneration policies. key drivers for directors, remuneration, bonus levels and
performance targets.,
results of our enquiries of management about their own identifiGqtlon and assessment of the risks
of irregulariti8S-
any matters we identified having obtained and reviewed documentation of their policies and
procedures relating to:
identifying, evaluating and complying with laws and regulatlons and whether managemont were
aware of any instances of non-compliance-
detecting and responding to the risks of fraud and whether management have knowledge of any
actual, suspected or alleged fraud:
the intemal controls established to rnitigate risks of fraud or non-compliance with laws and
regulations.
the matters dlscussed among the audit engagement team including significant component audlt
teams and relevant intèrnal speciallsts. including lax and valuations specialists règarding how and
where fraud might occur in the financlal Statements and any potential indicators of fraud.
As a result of these procedures. considered the opportunllies and incentives that may exist wllhin
the organisation for fraud and identified the greatest potentlal for fraud. In common with all audils
under ISAS (UK), we are also required to perfomi speGific procedures to respond to the risk of
management override.
We also obtained an understandlng of the legal and regulatory frameworks in operation. focusing on
provislons of those laws and regulations that had a direct effect on the deterrnlnalion of material
amounts and disclosures in the financial slatements. The key laws and regulations we considered in
this context included ongoing compliance with the UK Companies Act and tax legislation. In addition.
W8 considered provisions of other laws and regulations that do not have a direct effect on the financial
statements but compliance V￿th which may be fundamental for their ability to operate or to avoid a
material penalty.
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Northern Ireland Child Minding Association
Company Llmited by Guarantee
Independent Auditor's Report to the Members of Northern Ireland Child
Minding Association (contlnuedj
Year ended 31 March 2024
As part of an audit in accordance with ISAS (UK), we exercise professional judgment and mainlaln
professional scepticism Ihroughout the audit. We also:
Identify and assess the risks of material misstatement of the financial statements. whelher due to
fraud or error, design and perform audit procedures responsive to those risks. and obiain audlt
evid8nce that is sufficient and appropriate to provide a basis for our opinion. The rlsk of not
detecting a materlal misstalement resulting from fraud is higher than for one resulting from error.
as fraud may involve collusion, forgery. intentional omissions. mlsrepres8ntations, or the override
of internal control.
Obtain an understanding of internal control relevant to the audlt in order to de51gn audit
procedures that are appropriate in the circumstances, but not for the purpose of expresslng an
opinion on the effectiven8ss of the internal Gontrol.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting
eslimates and related disclosures made by the trustees.
Conclude on the appropriateness of the trustees, use of the going concern basis of accounting
and, based on the audit evidence obtained. whether a material uncertalnty exlsls related to
events or conditions thal may cast significant doubt on the charity's ability lo continue as a going
concern. If we conclude that a material uncertainty exists, we are Trquired to draw attention in
our audltorfs report to the relaled d￿clOSureS in the financial slatements or, if such disclosures
are inadequate. to modify our opinion. Our conclusions are based on Ihe audit evidence obtained
up to the date of our auditorfs report. However. fvture events or conditions may cause the charity
to cease to continue as a going wncern.
Evaluate the overall presentation. Structure and content of the financial statements, including the
disclosures, and whether the financial slatements represent the underlying transactions and
events in a manner that achieves fair presentation.
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Northern Ireland Child Minding Association
Company Limlted by Guarantee
Independent Auditor's Report to the Members of Northern Ireland Child
Minding Association (continued)
Year ended 31 March 2024
We Gommunicale with those charged with govemance regarding, arTMJng other matters. the planned
scope and timing of the audit and significant audit findings. including any significant deficiencies in
internal control that we identify during our audil.
Use of our report
This report is made solely to the charlty's members. as a body, in accordance with Chapter 3 of Part
16 of the Companies Act 2006. Our audit work ha5 been underlaken so that we might state to the
charlty's rnembers those matters we are required to state to them in an auditorfs report and for no
other purpose. To the fullest extent pem)itted by law. we do not accept or assume responsibility to
anyone other than the charity and the charivs members as a body. for our audit WDik, for this report,
or for the opinions we have formed.
Paul Dolan FCA (Senior Statutory Auditor)
For and on behalf of
Finegan Gibson Ltd
Chartered accountants & statutory auditor
Causeway Tower
9 James Street South
Belfast
BT2 8DN
18 December 2024
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