ARIIAGH CHILD CONTACT CEPITRE LTD (Company Ilrnlted by gua. REPORT AND FINANCIAL STATEIIENTS FOR THE YEAR ENDED 31 AUGUST 2b. Rert of the Inde endent Auditors to fvlembers of h Cliild Loiilacl Centre Ltd Re5pon51bllitie5 of dliertors As explained Inore lully In the SraternL?llt ol L)Irectors' 8e5ponsibilities set oul on page two. the direLtIJ15 are responsible fur ihe preparation of the fiiiancial statements and lor bein8 salislied that they give a true and Idli view, and lor such Inteinal cviitrol as the rjiioctors deleimlne nece55aly to en¢ible the pieparèiion ol linancjal siatemenlS ihal 4ire free Irum matLiiial niis5tdlLltnLln[. wlietlier dL6e to frauLI or prror. In preparhng ihe Iinanclal statements, the direrlors are rpsponsible loi a55es51ng rho cnmpany's Hhilily tcj continiie as a concei n, disc51)51n8. a5 applicablp, WTliltters relalprl to £olni concern and usi08 The golng concern basis ol Jccounling unle95 tlie directois either Inlend to liquidate the company or to cease c>peiaiion5. or have no realisiic alternative but lo do 50. Audltors. responsiblllties lor the audlt ol the financlal 5tattment5 Oiit ol)IVl'liv*Js .iie TO r)l)t471n r¢&a5nnable a55tJriincp aboili wheihpr the Iinar)cial statemei)tS as il whole are Iree Iroii) mJteiial missiaiement. whpther due to fraud or erfor. and to Issue a Rep(Iwt ol rhe Avdiiofs rhat include5 our upinion. Rea5011able assurance Is a high level ot h55uranco. but is nDI a gddrAntee thai an auLlil cunducted in 4ccord4nce witli ISAS IUKI will dlwJys dptect a mateiial rn155tdternenl when It eM15ts Misstaivmenis can aTISL. liom Iraud or erfor ant1 are consideled mdleiial Il. bndlvirtually or in the dggre8dlP. they could reasonably be expected to Influerice ihe econornlc de(Tr5n5 01 useis iakon or) Ihe basis I these linaTrcial 5tatementS. I he ellenl to whlih our proc?dufe5 ale iapable ol detèctiiig ¢iiexiilafilivs. Including fiaud Is detailed bplow. .Ihe CoinpJny's own assessineni ol ihp risk ihat Irre¥ulJflties fTTrhy OCILli either as a iesult of fraud or error., -the rpsuli4 ol nur eiiouiries ol inanagemenl about Ilieii ov4n Idenlilicarion and Jss¥ssmerii of Ihe T15k5 01 iire8111.)ritie%'. -any maiiei s w(1 Idefttilied havin8 obiajned and revipwed the Company's documeniaiion ol rheir policies aiid piocedure5 relating lo.. Identifying. evaluaiing and complying with laws and ivguldtlolls iinfl wlielliei ihey werv dWhli¥ ol dllv Inslances ul nvn car71pliance.' deteLtin8 aiid iespundinu to the r15ks ol fraud and whether Ihey havp knowlpdBe ol any actLial. suspeLied or allerfed Iravd; and the Internal contro15 esthblishet1 to niiliKaie r15ks L)1 liaud ur non.curnpliancp wilh law5 and fegulaliuns." aiid -the niatter5 dlscussed anion& ihe audli eniaiemeril tvarn fe8ardini how ond where Iravd mi&ht orcur In the 1117ancial slotefnei)t5 dnd any poteiitiHI indicators of fraud. In Jddilion to ihe above, our Pf¢xedure5 10 respond to risks Ideniified Included Thl, following: -rev¥¥1118 ttte financlal statement disclosuies and testing to suppoi rind ducumentation to assess compllance with ptovlsions ol felevtinl laws and Yegulaiions describea as having a dlreci olleci on ihe Iinanrial 5tatementS' -eTl4iiiiirig ol managernent. dirL&Ctors concerntnl actual and potential Iiligation ariJ clainis,. -performin8 analytical procedures to Idenlily dny untjstsal or unexpvcipd ielaricJnship4 thai may Indicate r•sks of matefial n)1s¥latprnent due to Iraud- -rEading minuies ol moeiing ot dirfftor... rpviewinK Intvfnal audlt roports and re¥iewinE correspondence with 14MRC. and -In addressing rhe risk ot fraijd ihfou81i mandgemoiii ovei ri(le ol cor)fio15, tpstiD& ihYJ Jppioprialpnpss ul jnijrnril vniiies and other adjiJstmenlS', -a54e551n8 whibther Ihp Ivdgeineii15 Fiiadp In inaking accouniing estimates arp Inilicative ol a potential biès. tiiid .tvaluJtiiig the business iailonèle ol any 51gnificant ITan5aclions Ihal are unusual oi uuiside the ($114 cou15e ol huJine5S. Ilelause ot the inheTpnl Iiinit6ttons af an audil. tttpre is a risk that we will not detect all Irregularlties, Including those leading to a rnaterial missièlement In the financial siatpments or non.cornpliance willi re8ulation This risk Increa5e5 the nioie thai cornpliaiice wlth a law or ivgulation is renioved Irorn ihe events and trdf15dCtions relleLied In the Iinèncial slaiemEnts, a5 wp will be les5 likely to beconie aware ol Instances ol non-tompliance. I hp risk Is a150 Ereatpr rpgarding Irregularities o¢curin& Oue to fraud raiher than error, 0$ fraud Involves Iniontional concealment,lorEery,colluslon,om15sTron of misre.pre5entation. A ILtrther description ol our Tespon5ibilities lor the aLtdil of the financial siatemenis Is bcated on the Financial Reporting Council's website ai www.lic org ijklaiiditorsresponsibilrtips. Ihis descriptlon forms part ol ¢)ur Report ol the Auditor5.
ARUAGH CHILD CONTACT CENTRE LTD (Company Ilmltsd by guarantee) REPORT AIID FIIIANCIAL STATEIIENTS FOR ThE YEAR ENDED 31 AUGUST 2023 of heln h Child Contact nt Audi ntre Lt rs to the Member5 of Use of our report Thls report is n7ade solely to the company's riiembers, as a body. In accordance wtlh Qhaoler 3 01 Parl 16 01 ilie Co¢)Ipanies Aci 2006. Our audit work has bpen undertaken so ihal we might State to the company s mernbers those motiers we are required lo stJle ti) them In a Repoit ol the AudLtors and lor other purpose. To the ful51 exieiil periniiied by law, we do 11()I driepi ur assurne responsibility to anyonè other Ihan thè company and Ihe company's members ès a body, lor our audli woik. lor ihls report, oi loi Ihe opinions we have lormed. lame5 ftobin5011 FCCA15eniof Siatuloiy Aijdiloil lor and on behalf ol WHR AcLountanis LILI Chartered Cenified Accountant5 Stalutory AiJditor5 56 E n8lish Street Armagh Co. Arma6h B T61 7IG 24 Ottober 2022