ort of the Inde
endent Auditors to the Members of
outh Belfast Sure Start
Opinion
We liave audited the financial stateinents of South Belfast Sure Start (tlie 'charitable coinpany,) for the year
ended 31 Marcli 2024 which comprise tlie Statement of Financial Activities, the StatemerLt of Financial
Position, tlie Stateinent of Cash Flows and notes to the financial statements, including a suininary ol
significant accounting policies. The financial reporting framework that has been applied in their preparation
is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Acc¢pted
Accounting Practice), including Financial Reporting Standard 102 'Th¢ Financial Reporting Standard
applicable in the UK and Republic of Ireland,.
In our opinion the financial statements..
give a true aiid fair view of tlie state of the charitable coinpany's affairs as at 31 March 2024 and of its
incoming resources and application of resources, including ils income and expenditure, for the year then
ended,.
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting
Practice, including Financial Reporting Standard 102 'Th¢ Financial Reporting Standard applicable in the
UK and Republic of Irelaiid aiid
have been prepared in accordance with the requirements of the Coinpanies Act 2006.
Basis for opinion
We conducted our audit in accordaiice with International Standards on Auditing (UK) (ESAS (UK)) and
applicable law. Oiir responsibilili¢s under Ihosc standards are ￿rther described in the Auditors,
responsibilities for the audit of the financial stateinents sectioii of our report. We are independent of the
charitable company in accordance with the ethical requirements that are relevant to our audit of the financial
stateinents in the UK, including the FRC'S Ethical Siandai'd, and the provisions available for sinall entities, in
the circumstances set out in note 19 to the financial slaleineiils, aiid we have fulfilled oiir other ethical
responsibilities in accordance with these requirements. We believe tliat the audit ¢vidence we have obtained
is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to goiiig concern
In auditing the financkal statements, we have concluded that the tNstees' use of the going concern basis of
accountiiig in Ilie pi'eparation of tlie finaiicial statemeiits is appropriate.
Based on the woi-k we have perfonned, we have not identified any materi81 unceitainties relating to events or
coiiditions that, individually or collectively, Inay cast significant doubt on the charitable company's ability to
continue as a going concem for a period of at least twelve tnonths from when the financial statements are
aulhoris¢d for issue.
Our respoiisibilities and the responsibilities of the trustees with respect to going concern are described in tlie
relevant sections of this report.
10

ort of the Inde
endent Auditors to the Members of
South Belfast Sure Start
Other information
The truste¢s are responsible for the other infonnation. The other infonnation comprises the infomiation
included in the Annual Report, other tlian tlie financial stateinents and our Report of the Independent
Auditors thereon.
Our opinion oil the fll]ancial stateinents does not cover the other information and, except to the extent
oiheiTrvise explicitly slated in our repoit, we do not express any fonn of assurance conclusion thereon.
In connection with our aiidit of the financial stat¢Tnents, our responsibility is to read the other infom]ation
and, in doing so, consider whether the otlier infonnation is inaterially inconsistent with the financial
statements or our knowledge obtained in the audit or othenvise appears to b¢ materially misstated. If we
identify such Inaterial inconsistencies or apparent inaterial misstateinents, we are required to detemiine
whether this gives rise to a material misstatetnent in the financial statements themselves. If, based on the
woi-k we hav¢ p¢rfonn¢d, we conclude tliat ther¢ is a material inisstatemeiit of tliis other infomiation, 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 iindertaken in tlie course of Ilie audit..
the inforniatioii given in the Report of the Trustees for tlie financial year for which the financial
statemcnls are prepared is consistent with the financial statements,. and
the Repoit of Ilie Trustees has been prepared in accordaiice willi applicable legal requireinenls.
Matters on Ivhich we are required to report by exception
lii the liglit of the ktiowledge aiid uiidei'slandiiig of the charitable coinpaiiy and its enviromnent obtained in
the coui'se of the audit, we have not identi fied inaterial misslateinents in the Report of the Trustees.
We have noihiiig to report in respect of the following inatlers wliei'e the Coinpanies Act 2006 requires us to
report lo you if, in our opinion..
adequat¢ accounting records have not bcen kept or returns adequate for our audit have not been received
froin branches not visited by us. or
the financial staleinents are not in agreeiment with the accounting records and retums,. or
certain disclosures of tNstees' i'emiineration specified by law are not made. or
we have not received all the infonnation and explaiiations we require foi our audit. or
the trustees were not entitled to take advantage of the srnall companies exemption from the requireirjenl lo
prepare a Strategic Report or iii preparing tli¢ Report of the Trustees.
Responsibilitie$ of tfU5tees
As explained more fully in the Statement of Trustees, Responsibilities, the trustees (who ar¢ also the
directors of tlie charitable compaiiy for the purposes of company law) are responsible for the preparation of
the financial slateineiils and for being satisfied that they give a true and fair view, and for such internal
control as the Inistees detennine is necessary to enable the preparation of financial statements that are free
from Inaterial inisstateiiient, whether diie to fraud or error.
In preparing the financial stateineiits, the trustees are responsible for assessing the cliarilable company's
ability to continue as a going concem, disclosing, as applicable, matters related to going concern and using
tlie going conceni basis of accounting unless the trustees eillier intend to liquidate tlie charitable company or
to cease Opurations, or have no realistic alternative but lo do so.

ort of the Inde
South Belfast Sure
endent Auditors to the Members of
tart
Our responsibilities for the audit of the financial statements
Our objectives are to obtain Teasonable assurance about whether the flnancial statements as a whole are fre¢
from inaterial misstateinent, whether due to fraud or error, and to issue a Report of the Independent Auditors
that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an
audit coiiducted in accoi'dance with ISAS (UK) will always detect a materkal misstatement when it exists.
Misslateinents can arise froin fraud or error aiid are consid¢red material if, individually or in the aggregate,
they could reasonably be expect¢d to influence the econojnic decisions of users taken on the basis of these
financial statements.
The extent to whicli our procedures are capable of detecting t￿egUlar1tie8, including fraud is detailed b¢low'.
Irregularities, including fraud, are instances of non-coinpliance witli laws and regulations. We design
procedures in line with our responsibilities, outlined abov¢, to detect material misstatements in T¢spect of
irTegularitie5, including fraiid. In particular, we looked at where manageinent made subjective judgements,
for example in respect of accoiiiitiiig estiLnales that iiivolved making assuinplions and considering ￿tUre
events that are inherently uncertain. We also considered potential financial or other pressures, opportunity
and Inotivations for fraud. As part of this discussioii, we identified the intemal controls established to
mitigate risks related to fraud or non-coinpliance with laws and regulations and how manag¢ment monitor
tliese processes. Appropriate procedures incliided the review and testing of inanual joumals and key
estimates and judgcrnents made by management for risk of fraud.
Based on our iinderstanding of the company and industry, we identified the principal risks of
non-cumpliance witli laws and regulations as those that have a dire¢l impact on the detennination of material
aimounts and disclosures in the financial statements.
We evaluated m&iiageinent's inceiitives aiid opportuiiities for fraudulcnl manipulation of tlie financial
statements and identified Ilie greatest potential for fraiid. We col￿nUnICated th¢ identified laws and
regulations Ihi-oughout the audit team and reinained alert to any indications of non-coinpliance throughout
the audit. Audit procedures perfoiTned included, but were not limited to..
Discussions with inanageinent including consideration of known or suspected instances of
non-compliance with laws and regLilation and fi'aud.
eviewing Ilie tinancial statement disclosures and testing to supporting docuinenlatLOn'
Review of board meeting minutes of those charged with governance;
In addressing th¢ risk of fraud through management override of controls, testing th¢ appropriateness of
Joumal eiitries aiid othei. adjustments.
As part of an audit in accordance with ISAS (UK), we exercise professional judgment and maintain
professional scepticisin throughout the audit. We also'.-
Identify and assess the risks of material misstateinent of the financial slateinenls, whether due to fraud or
error, design and perform audit procedures r¢sponsiv¢ lo those risks, and obtain audit evidence that is
sufficieiit and appropriate to provide a bas1,8 for our opinion.
The risk of not detecting a material
misslatemenl resulting from fraud is higher than tor one resulting from error, as fraud tnay involve collusion,
forgery, intentional oinissions, misrepresentations, or the oven'ide of internal control.
Obtain an undei'standing of internal control relevant to the aLidit in order to design audit procedures that are
appropriate iii th¢ circuLnstances, but not for tlie purpose of expressing an opinion on tlie effectiveness of the
charities internal conllol.
12

ort of the Inde
endent Auditors to the Members of
th Belfast Sure Start
Evaluate the appropriateness of accounting policies used and the rea50nableness of accounting estimates and
related disclosures made by the trustees.
Perfonn analytical procedures to identify any unusual or unexpected relationsliips that may indicate risks of
material misslatemenl due to fraud or error.
Coiiclude on the appropriaten¢ss of the trustees, use of the going concern basis of accounting and based on
the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may
cast significant doubt oil the charities ability to continue as a going concern. If we coiicliide that a material
uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the
financial staleinents or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based
on the audit evidence obtained up to the date of oiir auditor's report. However, future events or conditions
Imay cause the charity to cease to continue as a going concern.
Evaluate tlie ov¢rall presentation, structure, and content of tlie financial statements, incliiding the disclosures
aiid whether th¢ fLiiancial statements represent the underlying traiisactions and events in a inarLner that
achiev¢s fair presentation.
We cominunicate with tliose charged with gov¢mance regarding, among otlieT matters, the planned scope
and tiining of tlie audit and signiticaiit audit findings, including sigiiificant deficiencies in internal control
that we identify diiring our audit.
A ftirther description of our responsibilities for the audit of the financial statements is located on the
Financial Reporting CoLin¢il's website at www.frc.org,uk/aLidilorsresponsibilities. This description fom]s
part of our Report of the Indepeiident Auditors.
Use of our report
Tliis r¢port is made solely to th¢ cliaritable coinpany's members, as a body, in accordance with Chapter 3 of
Part 16 of Ilie Coinpanies Act 2006. Our audit work has been uiidertakeii so tliat w¢ Inight state to the
chai'ilable company's members those matters we are required to slate to them in an auditors, report and for no
other purpose. To tlie fullest extent pennitted by law, we do not accept or assuine responsibility to anyone
other than the chai'itable coinpany and the charitable coinpany's ineinbers as a body, for our audit work, for
this report, or
01- the opinions we have foiined.
Billy Drak
eni
r StalLLtory Auditor)
for and on beha
of Lynn Drake & Co Ltd
Slatulory Auditors
Isl Floor
34 B-D Main Street
Moira
Co. ArmagE]
BT67 OLE
19 Sept¢inber 2024
13