Accord Northern Ireland Cathollc Marriage Care Service Company Limited by Guarantee Independent Auditorfs Report to the Members of Accord Northern Ireland Catholic Marrlage Care Setvlce Year ended 31 March 2021 Opinion We have audited the fittaneial sixtements of ACrd Northern Ireland Catholic MaTriage Care Service {the 'chaTiW) for the year ended 31 March 2021 whlch comprise the statemcnt of fllwicial activities {in¢ludu income and expendith account), stateTrKnl of financial position and the retated notes. including a surnmary of signifkcant accounting policles. The flljxttcixl wrting fiamework that has be appjied in thcir pr¢pardtion 15 applicable law and United "ngdoM Account8 Standard& ikxluding FRS 102 Th¢ Finan¢ial R¢porting Standard applicable in the UK and Republic of Irela[ (United Kingdom Generally Accepted Accollntitig Practice). In our opinion the fJnan¢ial ststem¢nts: give a tn and fair vi¢w of th¢ Slat¢ of the djaritys affairs Ls at 31 M4wh 2021 and of its incoming r¢souw¢s and application of resources. including ILS income aud exp¢ndibJre, for the yeartheTJ ¢nded. have been properly preparul in accordance with United Kingdom Generally Accepted Accounting bave been pretred in accordAnce with the reqUits of the Conwanies Act 2006. B#sLs for oplnion We conducted our audit in xcordance with tnternational Stsndards on AuditirLg (UK) OSAS IUK)) and appb"cable law. Our re5FMTrDsibditi£5 under th05¢ Standards are filltber desuib¢d in the auditorfs responsibilities for the audit of the financial statements Sectio of our r¢porL We are independent of tbe charity in accordance with the ethical requireulellts that are relevant lo our audit of the finattcial stst¢ments in the UK, 1cludIng the FRC'S Ethical Standard. and we have fulfilled our other ethica] responsibilities in accordall¢e with ihese requiremen¢s. We believe that the audit evkden¢¢ we bave obtained is sufficient and appropriLte to provide a b&sis for our opllJioJ cOncs1on5 relating to golng concern In auditing th¢ financial statcm¢nts. wc have concbjded that the ttu8te&s' w of the going concern basis of accounttng in the preparation of the financial stateents is appropriafr. Based on the work we have perforrn. we have not Identified 8ny uncertainties Telatiti8 to events or conditions thaL individually or collectively. may cL8t $igllifii*nt doubt on the charity's ability to coniinue as a going concern for a period of at It twelve inonths from when the finallcial statements are aUthOris for i&sue. Our respoL8ibilities and the responsibilities of the trustec5 with r¢sp¢ct to going cottcem are desuib¢d in the relevant sections of this te
Accord Northem Ireland Catholic Marriage Care Service Company Limited by Guarantee Independent Auditorfs Report to the Members of Accord Northern Ireland Catholic Marriage Care Service Year ended 31 March 2021 Other inforniation The other ]nforntioll compll th¢ inforniation included in the annual repo¢ other than the financial stat¢m¢nts and our auditor's Teport thereon. The trustee5 ar¢ respotislble for th¢ other infornthtioll. Our opinion on the financial stateTnents does not cover the other Anfonnation an¢1 except to th¢ ¢xtent othenvise xplicitly stated in our rcporL we do not express aoy fotm of aanCe concltssion thereorL In eomiection with our audit of the finaJ]cial strtements. our resp)nsibiliry is to read the other infortnati(m aud, iu doing so, consider whether the other information is materially inconsistcnt with the financial statements or our knowledge Obtaed in the audit or otherwise appear5 to be materially Jnisststed. If we identify such Tnalerial inconsisMcies or apparent material misststrments, wc are required io deterniine whether there is a material misstatement in the financial statements or a material rnisststement of the other infourtiOn. If, based on the work we bave perfonne(L we conclude that there is a material misstat¢ment of this other inforniation, we are required to rcFKJrt that fact. We have nothing to rert in this regard. OpiDiOll¥ on other matters prescribed by the compae9 Act 21M)6 In our opinion, bas on the WOTk Undatak in the course of the audit: the inforrnation giv in th¢ lrnslees. report for the finan¢id year for which the financial ststements 8r¢ prepared is consistent with the financial ststements" and the tNst¢¢s' report has been prepared in accordan¢c with applicable legal requiremen Matters on whi¢h e are required to report by exeepdom In the light of the knowledge and w)derstanding of the charity and its environmeut obtained in the course of the audil we have not identified nthterial mithtemcnts in the trMstees' rq)ort. We have nothing to rcport in respect of the following mattas in relation to which the Compalli¢8 Act 2006 requires us to reFQrt to you if, in our oplnion: adequate accounting records have not been kep¢ or kn adequatr for our audit have llot Ixen received from branches not visited by us: or the financial statements are not in aeent wtth th¢ a¢(x)unttng r)rdS and returns. or ccrtain disclosures of tnL8iXS' r¢miiiKrdlion 4)ccificd by law are no¢ made. we have not re1Ved all the information alld ¢xplaDations we require for our audiL 10
Accord Northern Ireland Catholic Marriage Care Service Company Limited by Guarantee Independent Auditorfs Report to the Members of Accord Northern Ireland Catholic Marriage Care Servlce fc Year ended 31 March 2021 Responsibilities of trustees As explain¢d more fillly In the Irustces, rcsponsibiliti¢s stat¢menL the ttust¢es {who are also the directors for the Purposes of company law) are responsible for the preparation of the financial ststements and for being satisfied that they give a INe and fair view. and for such intemal control Is the trugtets deterniirEe is necessary to enable the preparation of financial statements that ate frEe from material misslxtemenL whether due to fraud or ellor. In preparing tbe financial ststements, the Inle¢S are reswnsible for assessing the chtiTitys ability to continue As a going Collee th"sclosing. as applicable, mattets T¢l8ted ty going concem and using the going concern basis of accounting unless the trnSte either intetMI to liquidate the charity OT io ¢eas¢ operations. or have no realislic a]t¢rnalivc but lo do so. Auditor's responsibilities for the audit of the fin¢111 statsments Our objectives are to obtain r¢asonable aSSUTance abow whether the f]c1a1 ststemetlts a5 a whole are free from nterial misststemenL whether thie to fraud or error. and to issue an auditor's report that Èncludes our opinion. Reasotthle assurance is a high level of a&surance. but is not a guarantee that an audit condu¢led in ac¢ordanc£ with ISAS (UK) will always detect a material misststement when it exists. Misstatelnettts Ca 2se fronl fraud or error and are cortsidered material if. individuajly or in the aggregate, they ¢ould reasonably be expxt¢d to illflu¢llce the economic decisions of us¢rs taken OD the basis of these fancIal statements. Irregularities. including frau are instances of nOn¢0mplIance with laws and regulations. We design procedures in line wtth our respons]l>ilities. outlined above. to detect lljatuial misststements in respect of irregularities, including fraud. The exteryt to which our procedures are capable of detecting irregulatities, including fraud is detailed b¢low'. The audit w&8 d&8i8tked & planned in such a way as to leg4ve it capable of deteciin8 itte8ularities, iticluding fraud. No irregularities of fraud were derecte As part of an audit in a¢¢ordanc¢ with ISAS (UK). we cxeTcise professional judgment and maintain professional scepticism thToughout the audiL We also.. Identify and assess the risks of Tnisststemeni of the finan¢iAI statements, wbether due to fraud or error, design and perfomi audit pmcedures resp)nsive lo those Tisks. and obtain audit evidenee that is sufficient and appropriate to pmvide a basis foT opinion. The Tisk of not detecling a matPAial misstat¢m¢ut resulting fiom fraud is higher than for one sUItill8 from error, #s fraud Tnay involve collusion. forgery, intentional Omissio$. Tnisreprcsentations. orthe override of internal control. Obtain an underStsIng of iDtrtD81 ¢ontrol Erl¢vant to th¢ audit in ord¢r to design audit pr(Keiknre& that are appropriate in tbe circums13nc¢& but not for the puw of expressing an opinion on the ¢ffective1&S of the Internal control. Evaluate the appropriatene&s of accounting polici&% ed aTMI the re&8onablen&88 of accounting estimates and related disclosures ttd¢ by the trostees. 11
Accord Northern Ireland Catholic Marriage Care Service Company Limited by Guarantee Independent Auditofs Report to the Members of Accord Northern Ireland Catholic Marriage Care Servlce (L¥( Year ended 31 March 2021 Con¢lude on the approprialene&8 of the trust5, use of the going concern basis of accouDting an b&sed on the audit evidenrx obtain¢l whether a Materi uncertainty exists r¢lated to ¢v¢uts or conditions thai may cast siwficant doubt on the charity's ability tt) continue as a going concern. If we conclude that a Tnatrrial uncertainty exists. we are required to draw attention in our auditor's report to the related disc1[eS irt the financial statements or, if such disc105ures are inadequate. to modify 0r opinion. Our conclusions are bas on the audit cvidellce obtained up to the date of our auditOT'S rt. However. future events or Col1tio1 rnay cause the ch&ity to cease to continue as a going concem. Evaluate the overall pre6¢nt4tion. strnctLtre and content of the financial statrments. illcluding the disclosurcs, and whether the fllwicial statements represent the underlying transactiOD5 and events in a manller tbat achieves fair pres¢ntatlOD. We ¢onMnunicate with thos¢ cbarg¢d with governallce regarding, among other matters. the planned sciwe and timing of the audit and significarÈt audit find. inCludg ally sigmficant deficiencies in internal control that we identify dwing ow audiL Use ol our report This report is m&le solely to th¢ Charity's rnembers. as a ID accordance with Chapter 3 of Part 16 of the Compalli¢s Act 2006. Our audit WO has b¢¢n undertaken $0 that we rnigbt state to the charity's meTnb¢Ts those matters we are required to stsie to them in an audithrfs report and for no other purpose. To thc fijllest extent perniitted by law, w¢ do not ac¢ept or allne responsibility to anyone otber thall the Charity and the chatity's [bets as a tfyly. for our audit WO for this or for the opinions we have forlned. Malachi Mcconville Bsc FCA (Setlior Stabjtory Auditor) For and oll behalf of Exchange Auditing Limited Chartered accountants & statutory auditor Othnont House 2 Queens Road Li5bw Bf27 4TZ 9 Novunber 2021 12