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 staten￿ts of C(nnect charty) for the financia year ended 31
March XJ23 which c(mprise ts StateM￿t of Financd Activth"es (nc(wxating ￿ Income and EXrth1l￿re
Accounl), the Balance SheeL the StateM￿l of Cash and noles to the finar￿la staterrEnts. inckkying Ihe
sutTmary of sonfficant ￿COuntsng tmjioes sel wt in ￿te 2. The ffinanC￿ rep￿rrtj Irarnth￿ Ihal LEen ap￿l&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.. Stat￿1￿1 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 ￿es￿lat￿m franthvortt Ihe fina￿la1 s￿teM￿1ts."
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 ac￿KdanCe 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 A￿Jlb￿j IUKI IISAS IUKII arNJ apylicable law.
Our resFX)nsibilib'es under thc6e staTrJarts are fijrther descnLEd in Ihe A￿￿tL*S res[￿nSiLl.lIteS for the athjrt of the
ffinar￿1￿ statements seckn of rerKrt We are I￿e[￿r￿Jen1 of the chanty in ￿c(￿danCe wlh ethical requirements
that are rekvant to (xjr audit of Ihe financial slatements in UK irKI￿11￿J Ihe FRC'S Ethical SI￿ard. arKJ Y￿ have
lfilled our ot￿r ethical resrM)nsibiIrt￿S in ￿cC￿rtance wrth requirements. We bdieve Ihat the au(J"t evKkn
we have obtained is sufficient and apF￿￿te to w0￿￿e a W"s frx rAJr cyn￿.
¢onclusi*)ns relating lo g￿n9 con¢ern
In au￿￿"ng the financial statements. we have C(￿￿LmYe£j mat the Trustees. use of trE ￿Ing c1￿Cern basis of
accounb"rKJ in Ihe twaratr"C￿ ol Ihe fjnanaal ststenEnts s ￿C￿￿￿te.
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 ShJnffi￿I dwbt cm tts chanvs abilty to contsnue as a going
Cc￿ceM lor a FerKrfJ of * leasl ￿1Ve Ircffi Ihe date when the [nanC￿ sL2tenEnts are artmnsed issue.
cmjr resFortsilxlths arNJ re¥￿￿SIb￿rt￿s ol the Trustees rwct to gJrrfJ cc￿￿eM are (JescriLEd in Ihe
rebevanl seclKmS ol thts reForL
Other Inforniatit)n
The other Inf£wmatiCWb C￿np￿se5 the informats"￿ incI￿led in the anrNJal repxxt other than the financial statements and
r Auditrt RepKJrt thereon. The Ttustees Je resFrfX)sible for the other Infotmatsc￿ cL￿taIned 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 reswmsit￿lfy Is to real the other informakn aTrJ. in ¢JJrwJ so. consider w￿ther other lnfcxrnat￿n
matenalty incOn￿stent wrth the financial statements (K fAJr krK)wW Obtai￿ in the course of the audit or
othe[V￿Se appears to be matenalty msstaled. If such Mat￿la1 InconsistenC￿S or apparent matenal
Mi￿laIerr￿nt$. we are required lo detennine ￿ther this gives nse to a materia m￿Slatement In the financial
sLitements themselves. If. based on the wrKk ￿ have ￿rformed. (nncllmk Ihat there Is a material misstatement
of thLS olher Inf￿ma￿"[m, we Je rewired to rermyl that fact We have mtt¥"rKJ lo rerth in th￿ regar(l.
O￿nIon on other matter preS￿ltsed by the C*)mpanies Act 2006
In i)pin1￿, based on the w)rk Undertak￿ in the C￿rse ol the aud
the infomth given in the Tnjstees. Annual RerM)rt l(K the finarKia year ￿lch financial statements are
preparef1 is CC￿￿$tent Ime fin￿cIal stalemenls., and
the Tnjstees, Annua RerA)rt has been wepared n ac(r￿d￿￿ ￿lti aFflicatrAe lega requirements.
Matters on which we are required to report by exception
In the luhl of our knowled￿ aKI uTh1ersl￿irQ of the (ffiarty and its environment rt)tal￿ in the crAJrse of the axl[(
we have ncrt ioentffied material misstatements in the Trustees. Annual ReF*xL
We have Thxhing to reF￿ n resFeCt ¢X the ￿￿tte￿ vA)ere the cC￿leS 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 financ￿1 stsleffEnts in ￿C(￿anCe wth the small cciii)anies re9n
arKJ take a¢JvantaJe or tr￿ gnall Cc¥roan￿s, exetwon in wepanrKJ the T￿tst￿s, Annual RepKIrt.
12

INDEPENDENT AUDITOR'S REPORT
to the Members of Homeless Connect
Re5pon5ibilitie5 of Trustees for the financial sL*ements
As explained n￿e fulty in the StstenEnt of Trustees, Re$F￿Slbrf1I￿s sel on p￿e 10. the Twslees are
reskyJ)sible Iix the weparalv)n of the finanua statements for l￿ThJ Satisf￿ that w give a ￿lj fair VEW.
armj lof such Inlemal cc￿tr(l as delemiine 6 necessary lo enth Ihe tKeFeratK¥) ol slatemenls Ihat are
tree tr￿1 Maten￿ rn6stal￿nenL Whett￿ i)Je to fraLMJ ￿ err(K.
In preparlrKJ the ffinanclal stalen￿nts. the Trustees are re$F￿SIl￿e l¢X assessiThJ thanws abilty lo contsnue as a
goiThJ c￿￿n. disck)sing. as apyicaLYe. nBtters relale(l kn ￿1r0 c(KKern an(1 usiw the going concern basis ol
accounbrKJ unW man&Jeff￿t 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 reaso￿l￿e assurance afMNrt vthether ￿ financial state￿￿ts as a vme are free frrxn
malenal mFtstatement. vffie￿r lo fraud ￿ error. and to Bsue an A￿1rtrt Re￿rt that indudes opinK)n.
ReasonabÈ assurance is a hwJh level of assurance. Exrt a ￿a￿tee Ihal an aLKJit cOn￿cted in accordance
wrth ISAS IUKI will always detect a mater￿1 misstatement vthen it exists. Misstatements can arise tr￿n traud or err
am are considered matenal if. iTh1Mdualty or in the aJgregate. tw could rea￿￿at￿Y tye expecteil to infiuence
eC￿￿MiC decisKrs of users taken on the financ￿1 statements.
Irregulanties. induding fraud. are instances CA r￿￿-C(￿FIIance laws ￿ regulatM)ns. We design wocedures in
line CAJr re¥￿￿￿bi1rt￿S. CAMined atKJve. lo tstecl material ￿5statements in resF*d of IrregulantEs. InckKJirvJ
fraud. The extent to vthich our F￿￿e{lureS are capable of deted]"ng irregulanb"es. tra￿ is detailed beh)w"
While the spEafic re4K)￿ arml takyed a￿*t pKcKe(*Jres F￿anr￿d Wdry L¥) each e￿age￿￿nt. relative to Ihe
spEufic [￿kS mkntir￿d, this rnay Incl￿ the fdknviTrJ".
Enquiry of markigerrmt. those Char￿ wrth ￿)4￿Mance aTrJ ￿ enttys srAicrtors inthouse legal team) ar￿nd
actual and PK)lenbal Itbgatwjn and daims"
Enquiry of enbty staff in and ccryA1￿￿ fijnth.c￿￿ to i(*ntrfy any instances of mNiNnrAi￿ce laws
regulats"ffls".
RevEwng minutes of meetings or I￿)se 9)V￿n￿..
RevEwng nlemal a￿Yrt retKts;
RevEwng rinancjal state￿￿￿1 ￿L￿￿)Sure5 aThJ teslirvJ t) iknimentskn io assess c(Kn￿lanCe with
awicable lavts and regulatNJr)s.
Performing audrt wL¥k over the nsk of manaFI￿rt ove￿￿je crf c(xrtrds. ￿￿￿lI¥j tesbTrJ of j(￿rnal entnes aTrJ
other adjustmenls for aFVopnaIer￿5s. evaluatsng Ihe ENJsiness rats￿ of swificant ￿saCt￿MS cKrtside the
rvxmal course of tsJsitEss aThJ reV￿M￿j accounb"rvJ esbmates for bias.
A further deScttptsC￿ of our respK)nsibiItt￿S kn the a￿Jrt 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 a￿Yrt 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 V*E have f(ffi￿d.
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￿ 1uthjef￿I aThJ mantain wofes5K￿￿l
sceptj'cism 1hr￿g￿ Ihe a￿ll. We alx)..
klenbty aThJ assess nsks of matenal mtsslalemert of the stalerrEnts, the lo trau¢J
errcf, ¢JesMJn aThJ Fer[￿n a￿￿rt [￿￿edureS reSF￿￿Ve 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
res￿tr￿j trcffl fra￿j is Ngher than (¥)e resullr¥J rrom err[￿. as fra￿ rroy involve cclluS￿. forgw.
intenlmmal cThiSs￿ts, mNeFfe￿L7lhMs. (K Ihe thierrmje of intemal cC￿trc1.
Obtain an un¢Jerslandiro of nlemal relevanl to the a￿Jrt in or&r lo wn a￿]rt Fyocedures tha ¥e
apwcpnale in the ciicwnstances. Tr)1 kn the pU￿Se ol ewessirMJ ￿ Cyn￿ the effectstsEness or the
gr￿p.S intemal cc￿trc￿.
Evaluate Ihe aFffcyialeness of acc￿ p)liaes used am the rea￿blentss of ￿n￿r￿j esbmates an¢J
Telated ¢JisLlosures maoe ty Ihe direct￿5.
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 Ij￿￿1 (m grcMJp¥ *ity io C￿1￿Ue as a concem. Ir V￿ cC￿d￿Je Ihat a material
uncertainty e￿Sts, we are repuir￿] kn ¢Jaw atten1K￿ in Audrtc¢s Re￿ to Ihe relale(l ¢Jisdosures n the
natKia statements c￿. rf s￿h Osclc6ures are inade(wale. lo nKxJity cpin1(￿. ()Jr c￿clus￿lnS are based
on the audrt evvjence (i)taned up to the date of (Mjr Audrttrs Rewrt. However. ftrture events or coThJib"C￿S
cause the gr(XJP io ￿ase lo C{￿￿"nUe as a gKHrKJ c￿Cern.
EvalLAle the overall present*"on. structure and c￿lent of the fina￿￿1 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 deficI￿aeS in intemal Cc￿￿ Ihat identity
dunng aM1rt.