INDEPENDENT AUDITOR'S REPORT to the MembeTS of Crossroads Care Nl Report on the audlt of the finan¢ial 5tatement$ Opinlon We have audited the chaDly flnancial slatements of Crossroads Care Nl I'the charity'l for the financial year ended 31 March 2024 which Comprise th8 Slalement of Fin8n¢ial Aclivllies lin¢orpoiating an Income and Expendllure Account). Ihe B8lan¢e Sheet, Ihe Statement of Cash Flows and notes lo the financial statements, induding Ihe summary of 5ignifi¢ant accountlng polieS 58t out in note 2. The financial roporting frarnework that has ba8n applied in Ihelr preparation is applicable law and United Kingdorn Accounllng Standards. including FRS 102'The Financial Reporting Standard 8ppli¢able In the UK and Republic of Ireland.. applyino SecUon 1A of th8t Standard and AccounUng and Reporting by Charities.. Statement of Recommended Practice applicable to ch8ri1ies preparfng Ihelr accounts In a¢cor¢Yance wilh FRS 102. In our opinion, when reporting in accordance with a falr pres8ntalion framework the financial slatements.. give a true and fair vlew ol the stsle of the chari15Is affalrs a5 at 31 March 2024 and of its surplus for the financLg1 year then ended.. have been property prepared in accordan with United Kingdom Generally Accgpted Accounting Praclice.- and have been prepared in accordance wth the requirernents of the CompaD18S Act 2006 and the Charities Act (Northern Irelandl 2008. Ba51s for oplnlon We conducled our audit in accordance with Intemational Stsndards on Auditing IUKI IISAS IUKII and applicable law. Our respDnslbllilies under those standards are further described In the Auditorfs responslbillties for the audit of the financial 5talernenls section of our pOrt. We are independent of the charity in accordance with ethical requirernenls that ar• relevant to our audit of the financial $18temenls in the UK. indu¢Jing the FRC s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requlrements. We believe that the audit eviden we have obtained is sufficient and approprlat• to provide a ba5Is for our opinion. Conclusions relating to g0Sng concern In auditin9 the financlal statements. we have concluded that the truste8S' U58 of the golng concern basis ol a¢countSng in the preparation ol Ihe financrdl statements 15 appropriato. Based on the work we have performed. we have not identified any rn818rial uncertainties relaling to events or conditions that, individually or collectively. may cast significant doubt on the charity's ability lo continue as a going coneern for a perlod of at18ast twelve rnonlhs from the date when the ffnancial statements are authorised for issue. Our respoll5ibilities and the raspon8ibllitles of tho trustegs with respect to going concem are descrlbed In tho relevant seclions of this reporL Other Inforrnatlon The other infomialion comprises the Inlomialion included in the annual repDrt other than the financial slalements and our Auditor's Report thèr80n. The Irusloes are responslble for the other infom7alion contalnod Mlhin the annual report. Our oplnion on the financial 5tat8rnents does not cover the other infotmauon and, except lo the extent Othe56 expliciuy 81ated In our report. we do not expre55 any fomi of assuranca eoneluslon Iher80n. Oui re5ponsibilily is to read Ihe other Inlorrnation and, in doing 50, consider whether the other Infomialion 1$ malerially Inconslstent wlth the finaapAal slalernents or our knoe4Jge obtained in the course of the audit. or olheThMse appears lo be materially rnisslated. If we idenlify such material inconsistencies or apparent material misslalemen15, we are requlred to determine whether Ihls grves rise lo a material misstatèment in the financial slalements Ihamselves. If, b85ed on the work we have performed. we conclude that there is a material misslatemenl of this other information. we are QuIred to report Ihal fact. We have nolhsng io report in Ihk8 regard. Opinion on other matyer prescribed by the Companies Act 2006 In our opinlon, based on the work undertaken In Ihg cours? of the audll.. the inforrnation given in the Trustees. Annual Rèport for the financial year for which the financial slalemgnls are prepared is conslstenl with the financial slatements,. and the Trustees. Annual Report has been prepared in accordance wlth appjicable legal requirEments.
INDEPENDENT AUDITOR'S REPORT to the Members of Crossroads Care Nl Matters on whlch we are required lo report by exception In (he light of our knowledge and underslandlng of the charily and its environment obtained in Ihe coursg of Ihg audll. we hav8 not identified tnaterial misstatements in the Trustees. Annual Report. We have ftolhlng to port in respect of the following matters where the Companies Act 2006 requires us lo report to you if. in our opinion-. adequate accouniing records have not been kept., or the financiAI stslemenls are not in aement wilh Ihe acwunling records and retums.. or certaln disdosus of trustees, remuneration specified by law are not made,. or the trustees were not enlilled to prepare Ihe finaTrci81 stalemenls in accordance with the small companles r89ime and tske advantage of the small cornpanies, ex8mption in Preparing the Trustees. Annual Report. Re5ponsibilttles of truste85 for the frnanclal ststements As explaineil more fully in the Stalernenl ol Twstee5' Responslbllities sèt out on page 8, the trustees are responsible lor the preparation of Ihe financial statements and for being satisfied Ihal they give a true and fair view. and for su Intgmal control as they determine is nec8SSary to enable the preparallon of financial statements that are free from material mi5StatemenL whether due to fraud orerror. In preparing the financlal 5taternenls. the trustees are SpOnsIble for assesslng the charity's ability to continue as a going conceFn. dlsclosing. as applicable, matters related Io going concern and using the going concem basis of accounting unless rnanagement Oler Intends lo ru)date the ¢hari¢y or lo cease operatlons, or has no realisllc alternative but lo do so. Audltor's r8sponslbllltios for the audlt of the flnan¢lal statements Our objective$ a lo obtain raasonable assurance about whether the financial 5talernents as a whole are fe Irom Fnaterial misstatèm8nl. whether duè lo fraud or error, and to issue an Audllors Report that Includes our oplnlon. Reasonable assurance is a high level of assurance, but is not a guarantee Ihat an audit conducied in accordance with ISAS IUKI wll always delecl a materfal misstatement when it exists. Mlsslatements can arise from fraud or error and are considered material if. individually or in the aggregat8. they could reasonably be expected to Influence the economic decisions of vsers tak8n on the basss of these financlal slalernenl5. Irregularities. including fraud, ar8 instan$ of non-wmpliance with laws and regulations. We design procedures in lina with our responslbilille5. Outlined above, lo detect matgrSal mi5Statements in respect of irregularilies, including fraud. The extent lo which our procedures are capable of detecting irregularities. including fraud is detailed below.. Further information regarding the scope of our r•sponslbllltles as auditor As part of an audit in accordance with ISAS IUKI. we exercise professional judgement and maintain professlonal sceptictsrn throughout the audit. We a150'. Identify and assess the risks of material mlsstalem8nt of the finanGial 5taternen15, whelher due lo fraud or error deslgn and perform audit proc8dures responsive to those risks, and oblain audit evidence that Ss suffiuent an(1 appropriate to provide a basis for our opinTon. The risk ol not detecling 8 rnaterial misslatement resulting from fraud rs higher than for one sUItIng from error. as fraud rnay involve collusion. forgery. intentional omissSons, misrepresentations. or the override of internal control. Obtain an untjerslanding of internal Gontiol relevant lo Ihe audit in crder lo design audit procedures that aro appropriate in the elrcum5tances. but nol for the purposè of expre55ing 8n oplnion on the effeellvene5s of the charity's inlemal control. Evaluate lh8 appropriatenes5 of 8c¢ounlSng polieies used and the reasonablenèss of accounling esllmatès and related disdosures made by Iruslees. Conclude on the appropriateness of the Iru51ees' use ol the 90in9 concem basis of accountlng and, based on the audll evldence obtained, whether a rnalerial unc8rtalnty exlsts related lo events or ¢onditions that may ¢ast 5ignrficanl doubt on the charitS ability to continue as a going cOnrn. 11 we conclude that a maleAal uncertainty xists. we arg required lo draw attention in our Auditor5 Report to the related disclosure5 in the financial statètDents or. if such dls¢105ures are inad8quate, lo modify our oplnlon. Our ¢on¢lusions are based on the audll evidence obtained up lo Ihe date ol our Auditorfs R8POrt. However, future events or condiltons may rAuse the the charity to cease lo contlnua as a golng concem. Ev8lu8te the overall presentation, slruclur8 and conlenl of the finanrAal stalemenls. including the disclosures, and whether the financial statemen15 repr8sen¢ tho und8rlying transactlons and even15 in a mann8r that achieves fair presentètion. 10
INDEPENDENT AUDITOR'S REPORT to the Members of Crossroads Care Nl We communicate with those charged with govemance regarding, among other rnatters, Ihe planned scope and timing ol the audlt and significant audit rindings. Including any significant dèfioencles In Internal eontrol that we idenllfy during our audit. The purpose of our audit work and to whorn we awe our re$pon5ibilltles This repori is made 501ely to the charitvs rnernbers, as a body, in accordance with Chapter 3 01 Part 16 of the Companies Ad 2006. Our audlt work has been undertaken so that we might State lo Ihe charity's member5 those matters w& are reqUId lo slate lo them in an audilorfs pOrt and for no other purpose. To Ihe fullest exlenl permitted by law. we do not acctpl or assume responsibllity to anyone other than the charity and the charllys members as a body. for our audit work r thls report, orfor Ihe oplnion5 we have formed. DA ARK & COMPANY LIMITED ed Accountants and Registered Auditors 4 Carnegie Street Luigan Co. Arrnagh 8T66 6AS Northern Ireland 17 June 2024 11