INDEPENDENT AUDITORS, REPORT to the Members of Depaul Northem Ireland IA comp•ny Ilmltsd by ouarnntoo, not hIn9 e •har• ¢4pM•ll REPORT ON THE AUDIT OF THE FINANCIAL STATEMENTS Oplnlon We have audited the financlal statements of DePaul Northem Ireland (the 'Company') for the year ended 31 December 2022, vthich comprise ihe Ststement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and the relatsd notes to the financial ststements, including a summary of signifjcant accounting policies. The financtal reporting frarnework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 "The Financial Reporting Standard appllcable in the UK 8nd Republic of Ireland" and ACCOUnn9 and Reporting by Charities.. Ststement of Recommended Practice applicable to charities weparing their accounts in accordance with FRS 102. In our opinion, th8 accomp8nying financial statements: give a true and fair view of the assets, liabilities and financial p08ition of the Company as at 31 December 2022 and of its net movement in funds for the y88r then ended,. have been properfy prepared in accordance with Financial Reportlng Stsndard 102 The Flnanclal Reporting Standard appllcable in the UK and Republlc of Ireland. and in accordance the Statement of Recommended Practice 'Accounting and Reporting by Charities." and have been properly prepared in accordance with the requirements of the Companies Act 2006 and Charities Act (Northern Ireland) 2008. Basls for Oplnlon We conducted our audlt In accordance with Intemation81 Standards on Auditing {UK) {ISAs (UK)) and applicable law. Our responsibilities under those stsndards are further descdbed in the Auditors. responsibilities for the audit of the financial ststements section of our report. We are independent of the Company in accordance with the ethical requirements that are relevant to our audit of Ilnancial statements in UK, induding Ihe FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with th88e requirements. We believe that the audit evidence have obiained is sufficient and appropriate to provida a basis for our opinion. We believe that the audlt evldenc6 w& have obtained is 8uffici8nt and appropriate to pr¢vid& a ba818 for our oplnlon. Concluslons Relatlng to Golng Concom In auditing the financlal stalements, we have concluded that the Trustees, use Df the going concem basis of accounting in the preparats'on of the financial statements is appropriate. Based on the work we have perfomied, we have not identified any material uncertainti88 relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as golng concern for a perlod of at least twelve month8 from when the financial statements are authorised for issue. Our responslbllttles and the responsibilrtie8 of the Trustees wlth respect to golng concern are described in the relevant sections of this report. othor Informatlon The Trustee5 are responsible for the other Information. The other information comprises the Infonnation included in the Annual Rert, other than the finanal 8tstements and our Auditors, Report thereon. Our oplnion on the financial stalements does not cover the other infomation and, except to the exlent otheMi8e explicitly stated in our report, we do not express any forni of assurance conclusion ther80n. In connection wth our audit of the financi81 statements, our responsibility is to read the other infomiatlon and, in doing so, consider whether the other infornation is materially inconsistent with Ihe financial statements or our knowledge obtsined in the audit or otherwise appears to be materially misstated. If we identify such matedal inconsistencie8 or apparent materfal misstatements, we are required to determine whether there Is a material mls5tatement in the flnanGlal stalements or a materfal mlsstatement of the other information. If, based on the work we have perfomed, conclude that there is a malerial misstatement of this Other infomiatlon, we are requSred to port that fact. We hava nothing to report In this regard. 13
INDEPENDENT AUDITORS, REPORT to the Members of Depaul Northern Ireland IA company Ilmlted by guar, not h•vlng a •haro c•pHall Opln5on on the Other Matters Prnscrlbod by the Companle8 Act 2006 Based wlely on th• work undertaken in the course of the audlt, we report that., In our opinion. the inform8tlon glven in the Trustees, Annual Report is consistent wlth the financlal statements. and In our opinlon, the Tnjstees, Annual Report has been prepared in accordance with applicable legal requirements. We hav8 obtained all the infomiation and explanations which we consider necessary for the purposes of our audit. In our oplnlon the accountlng record8 of the Company were sufficient to perniit the financial ststements to be readily arKI properly audked, and the finan¢6al ststements are in agreement Vth the accounting records. Maitsrs on Whlch W• Are Requlred to Report by Exceptlon Based on the knowledge and understanding of the Company 8nd its environment obtained In the course of the 8udtt, we have not identified material misstatements in the Trust888' Annual Report. We h8ve nothing to report in respect of the follovAng matters wher8 the Companies Act 2006 and the Charliie8 (Accounts and Report8) Regulallons (Northem Ireland) 2015 requires us to report to you rf, in our oplnlon: adequate accounlng records have not been kept,. or the financial statements are not in agreement with the accounting records and retums,. or certain disclosures of Truste95' remuneratlon specified by law are not made. or we have not received all the information and explanations bve require for our audit; or the Trustees were not entitled to prepare the financial statements in accordance Viith the small companies regime and take advantage of the small companies, exemption in preparing the Trustees, Annual Report. Ro•ponslbllltle8 of Trust•es for the Flnanclal Statements As axplained more fully in the Statsment of Trustees, Responsibilities, the Trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and falr view, and for such intemal control as the Trustees detemiine is nec855ary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparlng the flnanci81 ststements, the Trustees are responsible for assessing the Company'8 ability to continue a8 a going concem, disdosing, as applicable, matters related to going concern and using the going conc8m ba818 of accounung unlesg the management either intends to Ilquidate the Company or to cease operations. or has no realistlc aernatIve but to do so. Audltorn. Rosponslbllltles for tho Audlt of the Flnancial Ststsments We have been appointed as auditor under section 65(2) Of the Charities Act (Northern Ireland) 2008 and report in accordance with the AGt and relevant regulations made or having effect thereunder. Our objectives are to obtain reasonable assurance about whether the financlal statement¥ a8 a whole are free from material mlsststement, whether due to fraud or error. and to issue an Auditors, Report that includes our oplnion. Reasonablo assurance is a hlgh level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS (UK) will alway8 detect a material mlsStat8m8nt when It exlsts. Misstatements can arise from fraud or error and are considered material rf, individually or in aggregate, they could reasonably be expeGted to infiuence the economic decÈsions of users tsken on the basls of th888 financial statements. Irregularfties, Including fraud, are Instances of non-compllance with laws and regulatlons. We design procedures In line w(th our respon8ibilities, outllned above, to detect material mi5Statemenls in respect of Irregularities. includlng fraud. The extent to which our procedures are capable of detecting Iegularities, Including traud. is detalled below. 14
INDEPENDENT AUDITORS, REPORT
to the Members of Depaul Northern Ireland
IA ¢omp•ry Ilmknd ty gu•r•ntN not h•vlng • *Mro upttall
Extent to whlch the audll wa8 consldered capabl• of detectlng Irregularltles, Includlng fraud
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We Identified and
8ssessed the risks of material misstatement of the financial statements from irregularities, whether due to fraud or
error, and discussed these e88n our audit team members. We then designed and performed audit procedures
responsive to those risks, inrjuding obtsining audit evldence sufficient and appropriate to provide a basis for our
opinlon.
We obtalned an understandlng of the legal and regulatory frameworks within which the charity operates. focusing
on those laws and regulatlons that have a direct effect on the determination of material amounts and discbsures
in the financial statements. We ass&ssed the required compliance wth these laws and regulations as part of our
audit prOdureS on the related financial statement items. In addition, we considered provisions of other lavts and
ragulations that do not have a direct effect on the finanaal statements but compliance wrth whlch might be
fundamental to the charity's ability to operate or to avoid a material penalty. We also considered the opportunities
and incentives that may exist ythin the charity for fraud.
Auditing standards Ilmit the required audit procedures to identify non-compliance with these laws and regulalons
to enquiry of the direclors and other management and Inspection of regulatory and legal correspondence, if any.
We identifi8d the greatest risk of material impact on the financial statements from irregularities, induding fraud. to
be wthin the timing and completene88 of recognition of grant and contract income and major donations and the
override of controls by management. Our audit procedures to respond to these risks induded enquirias of
management and the Audit Committee about their own identification and assessment of the risks of irregularitles,
testing of a sample oftransactlons against the tem)s ofthe funding agreements and the requirement ofthe Charities
SORP {FRS102), sample testing on the Posting of journals. reviewing accounting estimates for biases and reading
mlnutes of meetings of those charged Vth govemance.
Owing to the inherent Ilmttations of an audit, there is an unavoidable risk Ihat we may not have detected some
material mis3tstements in the financial statements, even though we have prop8dy planned and wrformed our audtt
in accordance wth audilng standards. In addition, as with any audit, there remained a higher risk of non-detection
of irregularities, as these may involve colluslon, forgery, intentional omissions, misrepresentations, or the override
of intemal controls. We are not responsible for preventing non-compliance and cannot be experted to detect non-
compliance wlth all laws and regulations.
A further de$cription of our responsibilrties for the audit of the financial statements is located on th8 Flnancial
Reporting Council's website at: