Accord Northern Ireland Catholic Marriage Care Service Company Limited by Guarantee Independent Auditor's Report to the Members of Accord Northern Ireland Calholic Marriage Care Service Year ended 31 March 2023 Opinion We have audited the financial statements of Accord Northern Ireland Catholic Marriage Care Service (the 'charitll for the year ended 31 March 2023 which comprise the statement of financial activities (including income and expenditure account), stalement of linancial position and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and Untted Kingdom Accounting Standards. including FRS 102 The Financial Reporting Slandard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements: give a true and fair view of the state of the charitys affairs as at 31 March 2023 and of its incoming resources and application of resources. including its income and expenditure, for the year then ended; have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice. have been prepared in accordance with the requirements of the Companies Act 2006 and the Charities Act (Northern Ireland} 2008. Basis for opinion We conducted our audit in accordance with International Standards on Auditing (UK) {ISAs {UK}) and applicable law. Our responsibilities under those standards are further described in the auditor's responsibilities for the audit of the financial statemenls section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial slatements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is suflicient and appropriate to provide a basis for our opinion. Conclusions relating to going concern In auditing the financial statements, we have concluded that the truslees, use of the going concern basis of accounting in the preparation of the financial stalements is appropriate. Based on the work we have performed, we have not idenlified any material uncertainlies relating to events or conditions that. individually or collectively, may cast significant doubt on the chariws ability to continue as a going concern for a period of at least twelve months trom when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concern are described in Ihe relevant sections of this report.
Accord Northern Ireland Catholic Marriage Care Service Company Limited by Guarantee Independent Auditor's Report to the Members of Accord Northern Ireland Catholic Marriage Care Service {conlinuedJ Year ended 31 March 2023 Olher informatlon The other information comprises the inlormation included in the annual report, other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report. we do not express any form of assurance conclusion 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 olher information is materially inconsistent with the linancial statements or our knowledge obtained in the audit or otherwise appears to be materially misslated. If we identify such material inconsistencies or apparent material misslatements. we are required to determine whether there is a malerial misstatement in the financial statements or a material misstatement of the other information. If. based on the work we have performed. we conclude that there is a material misstatement of this other information. we are required to report that fact. We have nothing to report in this regard. Opinions on other matters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of the audit.. 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 trustees, report has been prepared in accordance with applicable legal requirements. Matters on which we are required to report by exception 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 material misstatements in the trustees, report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and the Charities Act (Northern Ireland) 2008 requires us to report to you rf, in our opinion.. adequate accounting records have not been kept, or returns adequate for our audil have not been received from branches not visited by us. or the financial statements are not in agreement with the accounting records and returns; or certain disclosures of trustees, remuneration specified by law are not made: or we have not received all Ihe information and explanations we require for our audit.
Accord Northern Ireland Catholic Marriage Care Service Company Limited by Guarantee Independent Auditor's Report to the Members of Accord Northern Ireland Catholic Marriage Care Service (ntInued) Year ended 31 March 2023 Responslbilities of trustees As explained more fully in the trustees. responsibilities statement, the Irustees (who are also the directors for the purposes of company lawl are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements. the trustees are responsible for assessing the charitys ability to continue as a going concern. disclosing. as applicable. matters relaled to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realislic alternative bul lo do so. 10
Accord Northern Ireland Catholic Marriage Care Service Company Limited by Guarantee Independent Auditor's Report to the Members of Accord Northern Ireland Catholic Marriage Care Service (continued) Year ended 31 March 2023 Auditor's responsibilities for the audit of Ihe f inanclal statemenls 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 includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS {UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud. are instances of non-compliance with laws and regulations. We design procedures in line wilh our responsibilities. outlined above. to detect material misstalements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.. Our approach was as follows: We obtained an understanding of the legal and regulatory frameworks that are applicable to the entity and determined that the most significant are those that relate to.. the charitable status of the Charity and its registration with The Charity Commission for Northern Ireland under the Charities Act (Northern Ireland) 2008 and the Charities Act (Norlhern Ireland) 2013; compliance with the Charities SORP {FRS 102) (second edition - October 20201 Accounting and Reporting by Charilies.. Statement of Recommended Practice applicable to charities preparing their accounls in accordance with the Financial Reporting Standard applicable in Ihe UK and Republic of Ireland (FRS 102) (effective 1 January 2020); data proteclion laws (including UK General Data Protection Regulalion {GDPRI); and We assessed the risks of material misstatemenl in respect of fraud with the consideration of: the Charily's own assessment of the risks that irregularities may occur either because of fraud or error thal was approved by the directors of the Trustee; the resulls of our enquiries of management and the Audit Committee about their own identification and assessment of the risks of irregularities. any matters we identified having obtained and reviewed the Charitys documentation of their policies and procedures relating to: identifying, evaluating and complying with laws and regulations and whether they were aware of any instances of non-compliance: detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud., the internal controls established to mitigate risks of fraud or non-compliance with laws and regulations- and the matters discussed among the audit engagement team regarding how and where Iraud might 11
Accord Northern Ireland Catholic Marriage Care Service Company Limited by Guarantee Independent Auditor's Report to the Members of Accord Northern Ireland Catholic Marriage Care Service (conllnued) Year ended 31 March 2023 occur in the financial statements and any potential indicators of fraud. Based on the resulls ot our risk assessment we designed our audit procedures to identify non- compliance wlh such laws and regulations identified above. we considered th8 Opportunities and incentives that may exist within the organisation for fraud and identified the greatesl potential for fraud in the areas of the controls covering the receipt of donalions and offerings that are received in cash and in which management is required to exercise significant judgment. such as disclosure of adjusting items. In common with all audits under ISAS {UK}. we are also required to perform specific procedures to respond to the risk of management override. we also obtained an understanding of the legal and regulatory framework that the Charity operates in, focusing on provisions of those laws and regulations Ihat had a direct effect on the determination of material amounts and disclosures in the financial stalements. The key laws and regulations we considered in this context included Nl Charily legislation (including the regulator, The Charities Commission for Northern Ireland) and the Charity SORP. in addition. we considered provisions of other laws and regulations that do not have a direct eflect on the financial statements but compliance with which may be fundamental to the Group's ability to operate or to avoid a material penalty. This included data prolection and safeguarding. we made enquiries of management and those charged with governance and reviewed minutes of the Board of the Trustee and Finance Committees and enquired about any communications with the charity regulator. Audit procedures designed to respond to the risks of fraud we considered the risk of fraud through management override and, in response. we incorporaled tesling of manual journal entries into our audit approach. we considered the risk of fraud through transactions outside the normal course of transactions by noting anything that was unusual in nature or size and enquired about such transaction to gain an understanding of their nature. based on the results of our risk assessment we designed our audit procedures to idenlify and to address material misstatements in relation to fraud and other irregularities. we reviewed the operalion of the controls within Ihe Northern Ireland Regional oflice over donations and the segregation of duties within those controls, together with substantive testing and analytical review and incorporating an element of unpredictability in the selection of the nature. timing and extent ot audit procedures. we evaluated the selection and application of accounting policies by the Charity, particularly those related to subjective measurements and complex transactions, that may be indicative ol fraudulent financial reporting. 12
Accord Northern Ireland Catholic Marriage Care Service Company Limited by Guarantee Independent Auditor's Report to the Members of Accord Northern Ireland Catholic Marriage Care Service (¢ontlnued) Year ended 31 March 2023 As parl of an audit in accordance with ISAS (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also: Identify and assess the risks of material misstalement of the financial statements, whelher due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audil evidence that is suff icient and appropriate to provide a basis for our opinion. The risk of nol detecting a material misstatement resulting from Iraud is higher Ihan for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Obtain an understanding of internal control relevant to the audit in order lo design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control. Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the trustees. Conclude on the appropriateness of the trustees, use of the going concem basis ol accounting and. based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions thal may cast significant doubt on the charity's ability to conlinue as a going concern. If we conclude Ihat a material uncertainty exists, we are required to draw attention in our auditor's report to the relaled disclosures in Ihe financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our audilor's report. However, fulure events or condilions may cause the charity lo cease to continue as a going concern. Evaluate the overall presentation. structure and content of the financial stalements, including Ihe disclosures, and whether the financial statements represent the underlying transactions and events in a manner thal achieves fair presentation. 13
Accord Northern Ireland Catholic Marriage Care Service Company Limited by Guarantee Independent Auditor's Report to the Members of Accord Northern Ireland Catholic Marriage Care Service (conllnued) Year ended 31 March 2023 We communicate with those charged with governance regarding. among other matters, the planned scope and timing ol the audit and significant audil findings. including any significant deficiencies in internal control that we identify during our audit. Use of our report This report is made solely to the charity's members, as a body, in accordance with section 65 of the Charities Act (Northern Ireland) 2008. Our audit work has been undertaken so that we might state to the charity's members those matters we are required to state to them in an auditorfs report and for no other purpose. To Ihe fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ihe charity and the charitls members as a body, for our audit wor1(, for this report, or for the opinions we have formed. Conor Mccaffery ACA (Senior Statutory Auditor) For and on behalf of Hill Vellacott Chartered accountants & statutory auditor 22 Great Victoria Street Bellast BT2 7BA 14 November 2023 14