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 AC￿rd 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 Account￿8 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 pret￿red in accordAnce with the reqUi￿ts 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, 1￿cludIng 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
cOnc￿s1on5 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 state￿ents 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 I￿t 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 ]nforn￿tioll 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 a￿￿anCe 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 Obta￿ed 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
infour￿tiOn. 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 re￿rt in this regard.
OpiDiOll¥ on other matters prescribed by the compa￿e9 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 a￿een￿t 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 r￿e1Ved all the information alld ¢xplaDations we require for our audiL
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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 In￿le¢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 n￿terial 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 f￿ancIal
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 underSts￿Ing 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 trust￿5, 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 0￿r
opinion. Our conclusions are bas￿ on the audit cvidellce obtained up to the date of our auditOT'S
rt. However. future events or Col￿1tio1￿ 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￿. inClud￿g 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 a￿llne 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
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