2024-03-31-annual-return

CHARTÉRÈD AceouNTANTS FAMILY CARE ADOPTION SERVICES (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF FAMILY CARE ADOPTION SERVICES Opinion We have audited the financial stalements of Family Care Adoption Services (the 'charitable companv) for the year ended 31 March 2024 which comprise the statemenl of financial activities, the balance sheet, the statement of cash flows and notes lo the financial statement5, 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 Standard 102 The Financial Reporting Standard applicable in the UK and Republic ol Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion, the financial statements- give a true and fair view of the state of the charitable company's affairs as at 31 March 2024 and of its incoming resources and application of reSoUr￿s, including its income and expenditure, for the year then ended., have been properly prepared in accordan￿ with United lQngdom Generally Accepted Accounting Practi￿,. and have been prepared in accordance with the requirements of the Companies Act 2006. Basis for opinion We conducted our audit in accordance with Intemational Standards on Auditing (UK) (ISAS (UKI) and applicable law. Our responsibililies under those standards are further described in the Auditoffs responsibilities forthe audit ol the financial statements section 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 statements in the UK, including the FRC'S Ethical standard, and we have fulfilled our other ethical responsibilities in accordance wth these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concern In auditing the financial statements, we have concluded that the trustees. use of the going concem basis of accounting in the preparation of Ihe financial statements is appropriate. Based on the work we have perfonned. we have not identified any material uncertainties relating to events or conditions that, individually or collectively. may cast significant doubt on Ihe charitable company s ability to continue as a going concem for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilitie5 and the responsibilities of the trustees with respect to going concem are described in the relevant sections of this report. 17 MandeTrTrlle Street .41fred House 19 Alfred Street BEtF.igr wr2 8EQ DX3910 NR Belfast 50 Centuryi House 40 Crescent Busine&s Park LISBUILN BT28 2GN cr￿saV0n BT62 3PB Tel: [phone]oA Fax:[phone] Tel: [phone] I113 Fax: [phone] OT17 Tel: +H (0)28 9260 7355 Fax:[phone] GMcCisatradinszthmeotGmLfjGroupiam￿¢d. RogNo."N]059(th-iistdthreaorsaVikb￿*tTeBL<e[eAjoffite www.gmcgca.com

FAMILY CARE ADOPTION SERVICES (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF FAMILY CARE ADOPTION SERVICES Other information The other information comprises the information included in the annual report other than the financial statements and our auditorfs report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial stalements 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. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material rnisstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. 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 Companles Act 2006 In our opinion, based on the work LAndertaken in the course of our audit: the information given in the trustees, report for the financial year for which the financial slalements are prepared, which includes the directors, report prepared for the purposes of company law, is consistent with the financial statements., and the directors, report included within the Iruslee5' 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 charitable company and its environment obtained in the course of the audit, we have not identified material misstalements in the directors, report included within the trustees, report. We have nothing to report in respect of the following matters in relation to which Ihe Companies Act 2006 requires us to report to you if, in our opinion.. adequate accounting records have not been kept, or retums adequate for our audit have not been received from branches not visited by us., or the financial statements are not in agreement with the accounting records and return5', or certain disc105ures oftrustees, remuneration specified by law are not made., or we have not received all the information and explanations we require for our audit., or the tiustees were not entitled to prepare the financial statements in accordance with the small companie5 regime 2nd take advantage of the small companies, exemptions in preparing the trustees, report and from the requirement to prepare a strategic report.

FAMILY CARE ADOPTION SERVICES (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF FAMILY CARE ADOPTION SERVICES Responsibilities of trustees As explained more fully in the statement of trustees. responsibilities, the trustees, who are also the directors of the charitable company for the purpose of company law. are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view. and for such inlemal control as the trustees determine is necessary to enable the preparation of financial stalements that are free Irom material misstatement, whether due to fraud or error. In preparing the financial statements, the tnjstees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accoltnting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so. Auditor's responsibilities for the audit of the financial statements 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 auditorfs 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 misslatement when it exisls. Misstatement5 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. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

FAMILY CARE ADOPTION SERVICES (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF FAMILY CARE ADOPTION SERVICES Extent to which the audit was considered capable of detecting irregularities, including fraud We identify and assess Ihe risks of material misstatement of Ihe financial statements, whether due to fraud or error, and then design and perform audit procedures responsive to those risks, including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion. In identifying and assessing potential risks of material misstatement in respect of irregularities, including fraud and non-compliances with laws and regulab'ons. we considered the following: The nature of the industry and sector, control environment and business performance. including the company's remuneration policies for directors, bonus levels and perfomiance targets, if any., Result5 of our enquiries of management about their own identificalion and assessmenl of the risks of irregularities", Any matters we identified having obtained and reviewed the company's documentation of their policies and procedures relating to-. Idenlifying, evaluating and complying with laws and regulations and whether they were aware of any instance of non-compliance", Detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud., and The intemal controls established to mitigate risks of fraud or non-compliance with laws and regulations., The matters discussed among the audit engagement team regarding how and where fraud might occur in the financial statements and potential indicators of fraud. As a result of these procedures, we considered the opportunities and incentives thal may exist within the company for fraud and identified the greatest potential for fraud in revenue. In common with all audits un(Èr 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 frameworks that the company operates in, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. The key law5 and regulations we considered in this context included the CompaniesAct 2006. and local tax legislation. In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which may be fundamental to the company's ability to operate or to avoid a material penalty.

FAMILY CARE ADOPTION SERVICES (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF FAMILY CARE ADOPTION SERVICES Audit response to risks identified Our procedures to respond to the risks identifièd included the following- Reviewing the financial statement disclosures and testing to supporting documentation to assess compliance with provisions of relevant laws and regulations described as having a direct effect on the financial statements. Enquiring of management concerning actual and potential litigation and claims; Performing analytical procedures to identify any unusual or unexpected relationships Ihat may indicate rtsks of material mis5talement due to fraud- Reading minutes of meelings of those charged with governance and reviewing correspondence with tax authorities., and In addressing the risk of fraud through management override of controls. testing the appropriateness of journal entries and other adjustments.. assessing whether the judgements made in making accounting estimates are indicative of a potential bias," and evaluating the business rationale of any significant transactions that are unusual or outside the nomial COLtrse of business. We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit. Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordanco with auditing standards. In addition, as with any audit, there remains a higher nsk of non-detection of irregularities, as they may involve collusion, forgery, intentional omissions, misrepresentations. or the override of internal controls. We are not responsible for preventing norfvc0mpl1an￿ and cannot be expected to detect non- compliance with all laws and regulations. A further description of our responsibilities is available on the Financial Reporting Council's website at- https'.11 www.frc.org.uklauditorsresponsibilities. This description forms part of our auditorfs report. 10-

FAMILY CARE ADOPTION SERVICES (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF FAMILY CARE ADOPTION SERVICES Use of our report This report is made solely to the companvs members. 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 companls members those matters we are required to stste to them in an auditorfs report and for no other purpose. To the fullest extent permitted by law. we do not accept or assume responsibility to anyone other than the company and the company's members as a body. for our audit work. for this report. or for the opinions Y￿ have formed. Ms Gillian Johnston ACA (Senior Statutory Audltor) for and on behalf of GMCG Group Llmlted Chartered Accountants Statutory Auditor 17 Mandeville Street Portadovm Craigavon CoArmagh BT62 3PB 11