INDEPENDENT AUDITOR'S REPORT to the Members of Crossroads Care Nl Report on the audlt of the financlal statements Oplnlon We hav8 audlled the chaiity financlal statements of Crossroads Care Nl {Ihe charit} for the financiol year ended 31 March 2023 which comprise Ihe Slalement of Flnanclal Activilies (incorporating an Income and Expendilure Accounl), the Balance Sheet, the Statement of Cash Flows and notes to th6 financlal slalemenls. includlng Ihe Summary of significant accounting policies set out in note 2. The financial reporting framework that has been apled In Ihelr preparation is appli(3ble law and United Kingdom Accounling Standards. Includlng FRS 102 "The Financlal Reportlng Sland8rd applicable In the UK and Republic of Ireland" applying Section 1A of that Standard and Accounllng and Reporting by Charllie$: Slalement of Recommended Practice applicable lo charllles preparing Iholr 8ccounl$ in accordance with FRS 102. In our oplnlon. when reportlng In accordance wlth a falr presen18tlon frarnework Ihg finanrial stalements.. give a true and falr vlew of Ihe slate of the charws affalrs as at 31 March 2023 and of Its surplu8 for Ihe flnanclal year then ended., have been propeily prepared sn accordance vAlh Unltéd Klngdom Generalty Accepted A¢Gounling Pracllce: and have been prepared Sn accordance wlth the requlrements of the Companies Act 20LE and the Charili8$ Act (Norlhern Ireland) 2008. Ba818 for oplnlon We conducted our audll In accordance wilh Inlemallonal Standards on Audillng {UK) (ISAS (UK)) and appllcable law. Our responslbllllles under Iho$e standards are further descrlbed In Ihe Audllorfs r8sponslb151119$ for Ihe audit of the finandal slalemenls section of our report. We are independent of the charity Sn accordance wllh ethical requlrem6nl8 that are r&l8vanl to our audil of the financial statements In Ihe UK, including the FRC'S Elhloel Sl8ndard, and we have fulfilled our other elhlcal responslbili11è8 in accordance wllh Ih8se requiremenls. We belleve Ihal the audit evlden¢e we have obtalned Is sufflclenl and appropdate to provlde a ba$1$ for our opinlon. Conclu6lon8 relatSng to golng concern In audillng th6 financlal slatemenls. wé h8ve concluded Ihal the Irustees, use of the golng concern ba81$ of accounting In the preparatlon of the flnandal slalements18 appropriate. Based on Ihe work we have performed, we have not Idenlified any material uncertalnllés r8latlng lo events or condlllons Ihal. Individually or collecttvely. may cast slgnfficant dovbl on the charitys abllity to continue as a going concern for a peilod of at lea81 Iwelve months from the date when the financlal sl8lemenl8 are aulhorised for Issu6. Our re8ponsibilllles and the responsibllltles ol the Iritslees wmh resped to golng concern are described In the Televanl secllon8 of thls reporl. Other Infomiatlon The olher Informallon comprl$e$ Ihe Infom)allon InclLxled hn Ihe annual report olher than lh8 financlal st8lemenls and our Audllor's Report Ihereon. The Irusle8s arè responslble for lh8 Other irrforrnallon conlalned wllhin Ihe annual report. Our opinlon on Ihe finanaal slalements does not cover the other informalion and. except to the exfenl otherwise expll¢illy staled In oui report, we do not express any fomi of assurancé eoncluslon thereon. Our responsibillty Ss to read the olher Informalion and. In dolng so, considgr wh8th8r the other Informallon Is materlally Incon8lStent wllh the flnan¢ral statements or our knowledge oblalned In the course of Ihe 8udil. or olherwlse appears to be materially misstated. If we Identify such materlal Inconsislende5 or apparent material mlsslatements. we are required to delemlne whether Ihls gives rlse to a matorial m15Stalement In the financial slalemen13 themselves, If, based on Ihe work we have perfomied. we conclude that Ihere Is a malarlal m18slalem8nt of Ihls olhèf information, we ar6 required lo report Ihal fact. We have nothing to ieport In Ihjs regard. Oplnlon on other matter prescrlbed by the Companles Act 2006 In our oplnion, based on Ihe work undertaken in the course of Ihe audit- the information glven in the Trustees. Annual Report for the financial year for whlch the financFal slatements are prepared ig Consislenl with the finanal stalements: and the Trustees, Annual Report has been prepared In accordance wlth ap[cable legal requlrements. 10
INDEPENDENT AUDITOR'S REPORT to the Members of Crossroads Care Nl Matters on whlch we are requlred to report by exceptlon In the light of our knowledge 8nd understanding of the charity and its environmant obtained In the course of the audlt, we have not Idontlfled material mlsstatements In the Truslees, Annual Report. Wa hava nolhlng to report In respect of the followlng mallers where Ihe Companies Act 2006 requlres us to report lo you If, In our opinlon.. adequale accounting re[d5 have not been kept,. or the financial slalemenls are not in agreement wllh Ihe accounling records and returns: or certain disclosures of liusle8s' remuneration specified by law are not made. or the trustees were not enlilled to prepare the financlal Slalemenls in accordance wllh Ihe small companles reglme and t8ke advantage of the small companie$, exempllon in pr6paTiry the TNstees' Annual Report. Responslbllltles of tiustèes for the flnanclal Staloments As explained more fully In the Slalement of Truslees, Responslbilllies set out on page 8. the trustees are responsible for the preparalion of the financial slalemenls and for being salisfi8d Ihat they give a Irue and fair view, and for su¢h Internal conlrol as Ihey delermlne Is necAs$ary to 8nabl6 the preparallon of finandal statements that are free from material misstatèment, whether due lo fraud or error. In preparlng the financSal slalemenl8, the Iru8lees are responslb16 for asse851ng Ihe Charitys ability lo conllnue a8 golng concern. discloslng, as applicable, mallers related lo golng concern and using Ihe going concern basls of accounllng unless management ellher intends to Ilquidale the charY or lo cèase operalions, or has no reallsllc allernallve but to do 60. Audltor'8 ro8pon8lbllltle8 for the audlt of the flnan¢lal 81atements Our oblectlvès ale to obtain reasonable assurance aul whether lh& flnandal slatemenls 85 8 whole are free from materlal mlsslatemenl, whelher due lo fraud or error, and to ISSLI8 an Audilorfs Report Ihal Includes our oplnlon. Reasonable assurance Is a hlgh level of a88urance. bul Is not a guaranlee that an audll conducted In accordancè with ISAS (UK) will always dele¢l a malerial rnlsslalemenl when11 exlsls. Misglatemenl8 can arise from fraud or error and are consldered malerial If. Indivldually or in the ag9regate, Ihey could reasonably b8 &xpeGled lo Influence the economlc d8CisSons of users taken on the basls of Ihese financial slalemenls. Irregularltles, In¢ludlng fiaud. are Instances of non-compliance with laws and regulatlons. We deslgn procedur88 In Ilne wlth our responslbllilies. oullin8d above, lo delect maletlal mlsslalemenls In respect of Irregularllles, Includlng freud. The exlenl to which our procedures are capable ol detecting iire9ularlli89. tlUdIng fraud is detailed below,. Further Informatlon regardlng the Scope of our responslbllltles as audltor As part of an audll In accordance with ISAS (UK). we exerciso profe88lonal ludgement and malnlaln profess5onal 8cepliclsm throughout the audit. We also: Identify and assess th8 ilsks of material misstalement of the finanelal slalemen16, whelher due lo fraud or error. design and p8rform audit procedures responslvè to Ihose rlsks, and obtaln audSt evldence that is suffidenl and approprlale to piovlde a basls lor our opinion. The risk of not detecllng a mateilal mis51alem8nt resulling from fraud is higher than for one resulting from error. as fraud may Involve colluslon. forgery. knlentlonal omlsslons, mlsrepresenlallons. or the override of inlernal ¢onlrol. Obtaln an underslandlng of Intemal control relevant lo the audit in order to d681gn audit procedures that are approprlale in the circumstanos, but noi for the PUTpose of expressing an oplnlon on the effecliveness of the charllvs Internal control. Evaluate Ihe appropilaleness of accounllng pollcles used and Ihe reasonableness of accountlng 8$1imate$ and related disclosures made by Ifuslees. Condude on Ihe appropriateness of the trustees, use of the golng concern basls of accounting and, based on the audit evidence oblained. whelher a malefial uncertainly exlst$ related 10 events or condttions Ihal may cast significant doubl on the chaTitls ability to contlnue a$ a golng concern. If w8 condudo Ihal a malerlal unc4rtalnty èxlsls. we are required to draw allenllon In our Audllorfs Report lo the related disclosures In the financlal ststemenls or. if such disclosures are Inadequate, to modify our opinlon. Our con¢luslon5 are based on the audlt evldence obtained up lo the dale of our Audilor's Report. However. fulure events or conditlons may cause Ihe Ih charily to Cease to conllnue as a go5ng ¢oncem. Evaluate the overall psenIali0n, sliuclure and conlenl of Ihe financlal Slalements. Includlng the disclosures, and whether the flnandal statements represenl Ihe underlying transaciions and events in a manner that achlev8s falr presenlatlon. 11
INDEPENDENT AUDITOR'S REPORT to the Members of Crossroads Care Nl We communicate with those chaf9ed wilh governance regarding. arng other mallers. the planned scope and liming of the audil and significant audit findings. indudlng any slgnificanl deficiencies In inlemal control thal we idenllfy during our audit. The purpose of our audit work and to whom wo owe our responslbllltles This report Is made solely lo the charity's members. as a body, in accordance wth Ch8plèr 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might slate to Ihe charity's memb8TS those mallers we are required lo slate lo them in an audilorfs report and for no other purpose. To the fullest exlenl permltte law. we me a body nol accept or assume responslbility to anyone other than the charlty and the charity's oro audit wo. for Ihls report. or for the opinlons we have formed. RK & COMPANY LIMITED Accounlanls and Re91slered Audllors gie Slr8et arter Lurgan Co. Armagh BT68 6AS Northem Ireland 19 June 2023 12