INDEPENDENT AUDITOR'S REPORT to the Members of Homeless Connect R•port on th• audrt of th• financial stat•m•nts Ownion We have audited Ihe charty fnancial statents of C(nnect charty) for the financia year ended 31 March XJ23 which c(mprise ts StateMt of Financd Activth"es (nc(wxating Income and EXrth1lre Accounl), the Balance SheeL the StateMl of Cash and noles to the finarla staterrEnts. inckkying Ihe sutTmary of sonfficant COuntsng tmjioes sel wt in te 2. The ffinanC reprrtj Irarnth Ihal LEen apl&j in Iheir kKeparat is arplic&le law aThJ Unrted Acc(MJntiro starmknts, including FRS 102 Tr Financi RetM)rbro Slandar(l applicabbe in UK and Reputjic d IrelaThf. attying Sectson 1A of that staTrJard an Accountng ReFrfNlirMJ by Chames.. Stat11 ol Rec( practs aWKaLYe lo cfwrtEs twanng their accounts in acc(wdance wlh FRS 102. In Jr (Vni), when repxxt'rKJ in accorr1ance a fair eslatm franthvortt Ihe finala1 steM1ts." give a true and Tair V of the slate ol Ihe chanvs aifaits as al 31 March 2023 and ol rts lpluS for Ihe year then ded. have been prcyety Kyepated in acc(nCe United Kirvykni Generally Accepted Acc(MJnlirvJ Ptactice", ar¥J have been prepar in acKdanCe the requirements of the Companies Act atvj the Chth Act 2011. 8asis for opinion We conducted ow audit In acc(Kdance wrth Inlemat]or)al StaThJards on AJlbj IUKI IISAS IUKII arNJ apylicable law. Our resFX)nsibilib'es under thc6e staTrJarts are fijrther descnLEd in Ihe AtLS res[nSiLl.lIteS for the athjrt of the ffinar1 statements seckn of rerKrt We are Ie[rJen1 of the chanty in c(danCe wlh ethical requirements that are rekvant to (xjr audit of Ihe financial slatements in UK irKI11J Ihe FRC'S Ethical SIard. arKJ Y have lfilled our otr ethical resrM)nsibiIrtS in cCrtance wrth requirements. We bdieve Ihat the au(J"t evKkn we have obtained is sufficient and apFte to w0e a W"s frx rAJr cyn. ¢onclusi)ns relating lo gn9 con¢ern In au"ng the financial statements. we have C(LmYe£j mat the Trustees. use of trE Ing c1Cern basis of accounb"rKJ in Ihe twaratr"C ol Ihe fjnanaal ststenEnts s Cte. Based the wcKk we have tErr. have rK)l MYents"ffiea arty materia uwlaints.es relating lo events or condrtKnS that, indivhyulty collectively. may cast ShJnffiI dwbt cm tts chanvs abilty to contsnue as a going CcceM lor a FerKrfJ of * leasl 1Ve Ircffi Ihe date when the [nanC sL2tenEnts are artmnsed issue. cmjr resFortsilxlths arNJ re¥SIbrts ol the Trustees rwct to gJrrfJ cceM are (JescriLEd in Ihe rebevanl seclKmS ol thts reForL Other Inforniatit)n The other Inf£wmatiCWb Cnpse5 the informats" incIled in the anrNJal repxxt other than the financial statements and r Auditrt RepKJrt thereon. The Ttustees Je resFrfX)sible for the other Infotmatsc cLtaIned wrthin the annual rewjrt. C[ winK)n the finarKid statements th WK)I coNw Ihe thr lnformakn.on arvj. except lo the extent othetvAse ewicrtty ststed our repxrt V (k) eypress aly fL¥m assurance condusv)n lhere. Our reswmsitlfy Is to real the other informakn aTrJ. in ¢JJrwJ so. consider wther other lnfcxrnatn matenalty incOnstent wrth the financial statements (K fAJr krK)wW Obtai in the course of the audit or othe[VSe appears to be matenalty msstaled. If such Matla1 InconsistenCS or apparent matenal MilaIerrnt$. we are required lo detennine ther this gives nse to a materia mSlatement In the financial sLitements themselves. If. based on the wrKk have rformed. (nncllmk Ihat there Is a material misstatement of thLS olher Infma"[m, we Je rewired to rermyl that fact We have mtt¥"rKJ lo rerth in th regar(l. OnIon on other matter preSltsed by the C)mpanies Act 2006 In i)pin1, based on the w)rk Undertak in the Crse ol the aud the infomth given in the Tnjstees. Annual RerM)rt l(K the finarKia year lch financial statements are preparef1 is CC$tent Ime fincIal stalemenls., and the Tnjstees, Annua RerA)rt has been wepared n ac(rd lti aFflicatrAe lega requirements. Matters on which we are required to report by exception In the luhl of our knowled aKI uTh1erslirQ of the (ffiarty and its environment rt)tal in the crAJrse of the axl[( we have ncrt ioentffied material misstatements in the Trustees. Annual ReFxL We have Thxhing to reF n resFeCt ¢X the tte vA)ere the cCleS Act 2LNJ6 r&wYes us b) repcKt to ycmj if, in cMJr cynvm." adequate acc(AJntrq records have mt t)een kept". or the financia statements are not in reernenI wth 11)e acc(#Jnling recc(ts and returr6" certain disck)sures of Trustees, remuneratK)n are male" c Ihe Trustees were not entrded to wepare Ihe financ1 stsleffEnts in C(anCe wth the small cciii)anies re9n arKJ take a¢JvantaJe or tr gnall Cc¥roans, exetwon in wepanrKJ the Ttsts, Annual RepKIrt. 12
INDEPENDENT AUDITOR'S REPORT to the Members of Homeless Connect Re5pon5ibilitie5 of Trustees for the financial sLements As explained ne fulty in the StstenEnt of Trustees, Re$FSlbrf1Is sel on pe 10. the Twslees are reskyJ)sible Iix the weparalv)n of the finanua statements for lThJ Satisf that w give a lj fair VEW. armj lof such Inlemal cctr(l as delemiine 6 necessary lo enth Ihe tKeFeratK¥) ol slatemenls Ihat are tree tr1 Maten rn6stalnenL Whett i)Je to fraLMJ err(K. In preparlrKJ the ffinanclal stalennts. the Trustees are re$FSIle l¢X assessiThJ thanws abilty lo contsnue as a goiThJ cn. disck)sing. as apyicaLYe. nBtters relale(l kn 1r0 c(KKern an(1 usiw the going concern basis ol accounbrKJ unW man&Jefft el rtenlts to Iwle chanty to cease (Vera1$, or has no realistic altemattve but to so. Audiior's responsibilities for Ihe audii of the financial statements Our objectsves are lo oblain reasole assurance afMNrt vthether financial statets as a vme are free frrxn malenal mFtstatement. vffier lo fraud error. and to Bsue an A1rtrt Rert that indudes opinK)n. ReasonabÈ assurance is a hwJh level of assurance. Exrt a atee Ihal an aLKJit cOncted in accordance wrth ISAS IUKI will always detect a mater1 misstatement vthen it exists. Misstatements can arise trn traud or err am are considered matenal if. iTh1Mdualty or in the aJgregate. tw could reaatY tye expecteil to infiuence eCMiC decisKrs of users taken on the financ1 statements. Irregulanties. induding fraud. are instances CA r-C(FIIance laws regulatM)ns. We design wocedures in line CAJr re¥bi1rtS. CAMined atKJve. lo tstecl material 5statements in resFd of IrregulantEs. InckKJirvJ fraud. The extent to vthich our Fe{lureS are capable of deted]"ng irregulanb"es. tra is detailed beh)w" While the spEafic re4K) arml takyed at pKcKe(Jres Fanrd Wdry L¥) each eagent. relative to Ihe spEufic [kS mkntird, this rnay Incl the fdknviTrJ". Enquiry of markigerrmt. those Char wrth )4Mance aTrJ enttys srAicrtors inthouse legal team) arnd actual and PK)lenbal Itbgatwjn and daims" Enquiry of enbty staff in and ccryA1 fijnth.c to i(ntrfy any instances of mNiNnrAice laws regulats"ffls". RevEwng minutes of meetings or I)se 9)Vn.. RevEwng nlemal aYrt retKts; RevEwng rinancjal state1 L)Sure5 aThJ teslirvJ t) iknimentskn io assess c(KnlanCe with awicable lavts and regulatNJr)s. Performing audrt wL¥k over the nsk of manaFIrt oveje crf c(xrtrds. lI¥j tesbTrJ of j(rnal entnes aTrJ other adjustmenls for aFVopnaIer5s. evaluatsng Ihe ENJsiness rats of swificant saCtMS cKrtside the rvxmal course of tsJsitEss aThJ reVMj accounb"rvJ esbmates for bias. A further deScttptsC of our respK)nsibiIttS kn the aJrt of Ihe financk31 statemenls is CLX)ta'ned Ihe apw¥Jix to this rerKJrL I(1ed at page 14. vthich to reaj as an nlegral part of our rerxirt. The purpose of our audrt work and to whom we owe our responsibilrties This refM)rt is made soiety to the chanws Mern. as a LW. n accord Ctspler 3 of Part 16 of the Companies Act 2(. Our aYrt bKJrk has l)een Lmdertaken so thal we mKJhi stale lo the charws meml)ers t Matte we are required to state to them in an audrtofs repKXt JKI for tK) other puw. To the fijllest extent pennrtled by law. V+E ¢Jo rM)l accept ¢x asgjme re¥onsitxlty to anyc(E olher tK3n Ihe charty and the chaws merrt)ers a8 a r axlrt kn. this rerxyL rx forthe VE have f(ffid. Mr. Robert Barr (Senior Statutory Audrtor) for and on half of MULDOON & CO 16 )Unt Chartes Belfast BTT 1NZ N(thern Irel 13
INDEPENDENT AUDITOR'S REPORT to the Members of Homeless Connect Further Inf0rn.¢)n regarding the scope of our responsitslities as audrtor As part of audrt in acc(KOance wrth ISAS {UK). we exerase [KofessKWk 1uthjefI aThJ mantain wofes5Kl sceptj'cism 1hrg Ihe all. We alx).. klenbty aThJ assess nsks of matenal mtsslalemert of the stalerrEnts, the lo trau¢J errcf, ¢JesMJn aThJ Fer[n art [edureS reSFVe lo Imse risks, and obtain ahjil evidence that is suffjcienl aThJ aFV(we to Fxovide a t)asts (ynNM. The nsk of Th)t detectyng a matenal misstatemenl restrj trcffl fraj is Ngher than (¥)e resullr¥J rrom err[. as fra rroy involve cclluS. forgw. intenlmmal cThiSsts, mNeFfeL7lhMs. (K Ihe thierrmje of intemal cCtrc1. Obtain an un¢Jerslandiro of nlemal relevanl to the aJrt in or&r lo wn a]rt Fyocedures tha ¥e apwcpnale in the ciicwnstances. Tr)1 kn the pUSe ol ewessirMJ Cyn the effectstsEness or the grp.S intemal cctrc. Evaluate Ihe aFffcyialeness of acc p)liaes used am the reablentss of nrj esbmates an¢J Telated ¢JisLlosures maoe ty Ihe direct5. Cl on Ihe apw(pnaleness of Ihe Orectors. use of ihe ping concem basts of accounlrMJ arMJ. based cn the ajdrt evidence obtained, vthether a matena uncertainty exists a1&y lo events cf Cc¢j(rs that may cast sbJnificanl Ij1 (m grcMJp¥ ity io C1Ue as a concem. Ir V cCdJe Ihat a material uncertainty eSts, we are repuir] kn ¢Jaw atten1K in Audrtc¢s Re to Ihe relale(l ¢Jisdosures n the natKia statements c. rf sh Osclc6ures are inade(wale. lo nKxJity cpin1(. ()Jr ccluslnS are based on the audrt evvjence (i)taned up to the date of (Mjr Audrttrs Rewrt. However. ftrture events or coThJib"CS cause the gr(XJP io ase lo C{"nUe as a gKHrKJ cCern. EvalLAle the overall present"on. structure and clent of the fina1 ststements. indu(Ting the disdosures, and bthether the financial stslem&]ts represent the undetying transathons events a manner that achieves fair we$ta(. We c(nnwnTrcate wlh trK6e charged g)veffkance regardirKJ. clher nmtters, tr Pknned SCOFe and tsmirMJ ol the audrt smjnffi&t ajdit fiTrJirwJs, inclLNJiThJ sMJnfficant deficIaeS in intemal Cc Ihat identity dunng aM1rt.