QUAKER SERVICE
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF QUAKER SERVICE
Opinion
We have audited the financial statements of Quaker SéNice (the 'charity') for the year ended 31 March 2024 which
comprise the statement of financial activities, the statement of financial position, Ihe Statement of cash flows and
notes to the financial statéments, including significant accounting policies. The financial reporting framework that
has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including
Financial Reporting Slandard 102 The Financial Reporting Standard applicable in the UK and Rapublic of Ir61and
(United Kingdom Generally AC￿pted Accounting Practice).
In our opinion, the financial statements:
give a true and fair view of the stale of the charitable company's affairs as at 31 March 2024 and of its
incoming résources and application of resources, for the year then ended..
h8ve begn propedy prepared in accordance with United Kingdom Génerally Accepted Accounting Practlcè.,
and
have been prepared in ae¢ordanca with the requlrements of the Companles Act 2006.
Basls for oplnlon
We conducted our audit in accordance with International Standards on Auditing {UKI IISAS IUKJI and applicablè
law. Our responsibilitles under those standards are fijrther described in the Auditors responsibilities for the audti of
the financial statements 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 Statements in the UK, including the FRC's Ethical
stand8rd, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe
that Ihe audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relaling to golng concem
In auditing the financial Statements, we have concluded that the trustee8' use of the going concem basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or
conditions th81, individually or collectively, may cast signific8nt doubt on Ihe charity's ability to continue as a going
concem for a period of at least ￿e1ve months from when the financial statements are authorised for issue.
Our r88ponsibilities and the responsibilities of the trustees with re8pect to going concem are described in the
relevant sections of thi8 reFK>rt.
oth6r Information
The other information compnses the informats'on included in the annual report other than the financial statéments
and our auditor's report thereon. The tru8tees are responsible for the other information conlainad within the annual
report. Our opinion on the financial slalements does not cover the other informalion and we do nol express any form
of assurance conclusion thereon. Our responsibility is lo read the othèr information and, In doing so, consid6r
whether Ihe other information is materially inconsistent with the financial statements or our knowledge obtained in
the course of the audit, or otherwise appears lo be mat8rially misslated. If we identify such material inconsist8ncies
or apparent material misstatements, we are required to determine whether this gives nse to a material misstatement
in the financial statements themselves. If, based on the work we have performed, we conclude that th8re is a
material misstatement of this other informalion, we are required to report that fact.
We have nothing to report in this regard.
Matters on which we are required to report by exGeption
We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and
Reports) Regulations 2008 require us to report to you if, in our opinion:
the infomiation given in the financial 8tstements is inconsistent in any materi81 respect with the trustees,
report. or
sufficient accounting records have not been kept., or
the financial statements are not in agreement with the accounting records., or
we have not received all the information and explanations we require for our audit.
10-

QUAKER SERVICE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF QUAKER SERVICE
Responsibilities of trustees
As explained more fully in the statement of trust88s' résponsibilities, the trustees, who are also the directors of the
charity for the purpose of company law, ar8 r8sponsiblÉ for the preparation of the financial statements and for being
satisfied Ihat they give a true and fair viéw, and for such internal control as the truste8s d8t8rnine is necessary to
enable the preparation of financial statements that are free from material misstatemént, whether due to fraud or
arror. In preparing the financial $tatements, the trusteés are responsible for assessing the charty's abilty to
continue as a going concern, disclosing, as applicable, matters related to going concern and using the going
concem basi8 of accounting unless the trustees either intend to liquidate the charitable company or to cease
operations, or have no rea1i8tic ellernativo but to do so.
Audilorfs responsibilltles for the audlt of the flnanclal statements
We have been appointed as auditor under 88ction 144 of the Charities Act 2011 and report in accordanc8 wlth the
Act and relevant regulations made or havlng effect thereunder.
Our objectives are to obtain reasonable assurance aboui whether the financial statemènts a8 a whole are free from
material misstatement, whether due to fraud or error, and to issue an auditorfs repcrt that includes our opinion.
Reasonab18 assurance is a high level of assurance bul is not a guarant8e that an audit conducted In accordance
with ISAS {UKI will always detect a m8t8rial misstatement when it exists. Misstatem8nt8 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 decision8 of u88rs tak8n on the basis of these financial stalem8nts.
The extent to which our procedureg are capable of detecting Irregularities, including fraud, 18 detailed below.
Our approach to identifying and a8sesslng the risks of material misstatement in respect of irregularities, induding
fraud and non4ompliance with laws and regulations, was as follows-.
the eng8gement partner ensured that lh8 engagement tegm collectively had the appropriate competence,
c8pabililies and ski115 to identify or recognise non-compliance with applicable laws and regulations;
we identified the laws and regulations applicable to the company through discussions wth directors andlor
senior management, and from our comm8rcial knowledge and experience of the sector;
We focused on sp8cific law8 and regulalions which we considered may have a direct material eff8ct on the financlal
stalements or the op8rations of the company, including Companies Act 2006, taxation leglslalion, data protection,
anti-bribery, employment, environmental and health and safety legislation
• we assessed the extent of compliance with the laws and regulations Identlfled above through making
enquiries of mangg8ment and inspecting legal Corresponden￿., and
identified law8 and regulations were communicated within the audit team regularly and the team remained
alert to instances of non-compliance Ihroughout the audit.
We assessed the susceptibility of the company's financial statements to material mi8Statement, induding obtaining
an understanding of how fraud rnight occur, by:
making pnquiries of management as to where they considered there was susceptibility to fraud, their
knowledge of actual, suspect8d and alleged fraud- and
considering the internal controls in Pla￿ to miligats risks of fraud and non-compliance with laws and
regulations-
11

QUAKER SERVICE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF QUAKER SERVICE
To address thé risk of fraud through managemenl bias and overridè of controls, we:
performed ana1￿7cal procedures to identify any unusual or unexpected relation8hips;
tested joumal entriès to identify unu8ual transactions-
assessèd whether judgements and assumptions made in détennining the accounting estimates sét out in
Note 2 were indicative of potential bias. and
investigatsd the rationale behind significant or unusual transactions;
In response to Ihe risk of irregularities and non-compliance with laws and regulations, we designed procedures
which included, but were not limited to..
agreeing financlal statement disc108ures to und6rlylng supporting documentation;
reading the minutes of méetings of those charged with govemance.,
enquirlng of management as to a￿U81 and potential1Stigation and claims., and
reviewing correspondence with HMRC and the company's legal advisors;
There are Inherènt limitations in our audlt procedures described above. The more removed that laws and
regulations are from financial transactsons, the less likely it is that we would become aware of non-compliance.
Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to
enquiry of the directors and other management and the inspection of regulatory and legal correspondence, rf any.
Material misstalements that aris8 due to fraud can be harder to detsct than tho88 that arise from error as they may
involve deliberate concealment or collusion.
A further description of our responsibilities is available on the Financial Reporting Council's website at.. httPS.'II
www.frc.org.uklauditorsresponsibilities. This description forms part of our gudil0rf8 report.
Use of our report
This report is made solely to the company's member8, as a body, in accordance with section 391 of the Companies
Act 2014. Our audit work has been undertaken so that we might state to the company's members those matters we
are required to state to them in an audilorfs report and for no other purpose. To the fullest extent permitted by law,
we do not a¢xept or assume responsibility to anyoné other than the company and the company's membèr8 as a
bcdy, for our audit work. for this report, or for the opinions w8 have formed.
Angela Cralgan (Senlor Statutory Auditor)
for and on behalf of Harbin50n Mulholland
Chartered Accountants
stalutory Auditor
Centrepoint
24 Omieau Avenue
Belfast
Co. Antrim
Northem Ireland
BT2 8HS
Harbinson Mulholland is eligible for appointment as auditor of the charity by virtue of its eligibility for appjintment as
guditor of a company under section 1212 of the Companies Act 2006.
12-