Homeless Connect IA company lunrted by a[l, a shae INDEPENDENT AUDITOR'S REPORT Report on the audit of the financial stalements Opinion We have audrted the charty finanaal sements of Hcrfneless nect (The charty'} for the financial year ended 31 March 2024 which cLmnwe the Ststement of Finanaal ActMb"es (lOrp( an Income arKI Exwdrture Acc(yJnt). Ihe Balance Sheet. the Ststet of Cash Fk)ws notes to Ihe ffinanck statements. induding the summary of significant accwnb.ng policies set (xrt in note 2. Tr financia rep(rtng framev•Drk that has been applied in their preparalK)n is aNAlcae law and Untted AcCnI Stalards, including FRS 102 Tr FInana Reporbng Standard apF4icabSe in the UK aThJ Republic of ITelrf, ¥pIrj SectM)n 1A of that Standard aThJ Acc(MJnb'r¥J and Reporbng by Chanbes: Statement of Reccnmended Pracbce apF4icable to chanbes prepanr4J their accounts in a¢ccdar Ihith FRS 102. gve a tnje and fair view of the stste of the chty's affars as at 31 M¥ch 2024 )d of its SUrF4(deficrtI for the financial year then ended" have been prcperty wepared in accordance Unrted lfjTh>J(rfn Generalty ACpIed AccoJthrYJ Practsce" aThJ have been prepared in accordance th Ihe rewirements of the lknwa)ies Ad 20L% and the charrb.es Aet 2011 d the Charities Acl (Northem Irekarml) 2008. Basis c4)inion We c¢duCted our auLIt n acCOrdar wrth IntematKKI StaThJards A1th. (UK) IISAS (UK)) and ap¥dicaNe law. Chjr resFongLy'litses under tkne starNJards are further descrited in the Adrtc<S resFxtsiLJ'I.es for the audtt of the financia slatements seth.on of rep)rt. We are indeFThJent of Ihe chanty in accordance wtlh ethical rewirements that are relevant to cdjr aLMJrt of the fin1 atements in the UK, includiThJ the FRC'S Ethical StaThJard, and we have fulfilled (MJr other ethical reswnsilJ'lit]es in acCOrdare these rewirements. We believe that tt aLJrt ewdence have ci)lained ts sufficient and appr0Wte to Pfowde a basts for 0pm1c. Conclusions relating to going concern In audrb.ng the ffinanci statenEnts, have that the (J"reCt(. use ofthe gJrKJ C(mcern basis of accc4jnb.ng in the wep¥ati(m of ffinanci stateWts is Based on the work we e tmed, we have rKrt thntrfigj any rnater uncwtantss relatsng to events orcoTrJibcms that, iTrJivithJaty coNectivety, cast signrfunl ¢SJJbt cffl the charity's abilty to conlmue as a gcirvJ concem a perKMJ ofal least e1ve Mcth5 frcTh date when the financ1 slatements are authCtsed fr)r issue. ChJr Tesponsiiikn"es and the resPol"1rts ofthe Tntstees. respct to gory c(MKem are describ&J li the relev1 secb'orts of thts reFK)rt. Other Infomiation The other informal]on rxxnwses the inf0m1Th inclLxled in the nUal rerKxt other than Ihe finala1 statements and our Audrtols Repcrt therec. The Tr{lee$, are reSF(fftSitk knthe other InfMat)n contaned W1n annual rep(wt. Cr opInK on the finanaal slatements th)es 1 cover other inf0mtsOn and. except to extent otherwise expl staled in our rewrt. we do expyess Y f( of asswance c(dus1 there(. Chjr re5FSilty 15 tr) read Ottr nfomHlw)n MJ. in th)iry so. ccmsmlw the dher InfOrnti is materially inc¢Msistent wrth the finat)cAI slatennts (Mjr thlained in the o)urse ofthe audit. or ese appears to be malenally missLed. Ifwe idenbfy such matenal mcCSistenc or apparent matena misstslements, we are required to delemline whelher this gives rise to a matenal nNsslatement in the financol statements themselves. If. based on the work we have performed. V conclu(k that tsre is a matenal n¥sstatement of Ihts olher irkn. e reqUId lo rert Ihat fad. We have nrAhiry to repcxt in Ihis regard. Opinion on other matter prescribed by the Companies Act 201 In our own)n, based on the undertaken in the ccrtJr5e of the alty. the 1nfmtsj giv) in the Truslees- Annual ReF the financd Y fcf wh'ch finanual statem64)ts are epared c(msistent V1h the financol statemts. and the Trustees" Annual ReF*Nt has been prepared in accordan apF4icabbe lega Tequirements. 12
Homeless Connect IA CLNnpany limrted by not a shwe c4xtd) INDEPENDENT AUDITOR'S REPORT Matters on which we are required to reFM)rt by exception In the light of r kmv4leO3e and understandirvJ of the charrty a1 rts envirOnmt obtawl in Ihe Crse of the we have not identthed materia mStaIents in Trustees- Annual Rewrt. We have nothirwJ to rwl in res d Ihe fdk)iry matkn where the c(leS Ad 2006 ra]ures us to rerM)rt to Y rf. in (yjr OF¥nTh". adequate %counting reuKds have been kept", the finanaal statements arp n(rt in aJreement vnth Ihe accounb"r#J rec(xds reknjms" or certain discbwrps of Tee5- rpmunerab.on SFecthed by law are nc4 maje", the Trustees, were not entiled to prepare the financial statements in accordance with the small compan9 regyne and take advantwJe of the small companies. exempbon in prepariry Trustees. Annual ReporL ResFM)nsibililies of Trustees. for the financial statements As explairEd nK)re fulty in Ihe Stalent of Trtee5. Res[olMIes set (Krt ffi wJe 5. the Trte8$, are 5F(ble the weparafr'c of the final statements and ng satsfd that they give a true and fair view, ar for such inlemal c(trol as they detemiine ts rwssary io enable prePara1K of fvwaal slatemwts Ihat are free frn material misstatement whether due to fraud error. In wepariThJ the finanua staements, tre Twstees. a resp(x}gb assessiThJ Ihe drty's lo a gcing crn. disclosing. as apF4icable. matters related to goirwJ ccYKem and ng the wrwJ concem ba&s of accounb.ng unless manant erttw inter¥Js to INwKlate the chaty tr) cease opwabons. ha5 rm) realistic allemalNe but lo do $0. Auditor's responsibilities for the audit of the financial stalements Our objecb.ves are to obtain reas(maLle assuran aul whether the financial stakments as a vthrAe are free from material Mtaterrnt. wher due to fraud or error, and to issue an AJJdrtorfs Repc¥t thal indudes our lD)n. Reax)nakAe assurance is a hwjh Ve1 of assurance bLA ts not a guarantee that an audrt CduCted in accordance wrth ISAS IUKI wll alvrdyB deled a matenal mL8Statement when rt extsts. Mtsstatements can arise frc¥n fra1 or error and are considered material if, individuaty in the rEgate, ty coukl reag)naity be expecd b infiuence the ec(rK¥rwc decis1S of users laken C the ba&"s of these financ slatements. Irregularities. including fraLMJ. are instances of n0n-ccfflpllan vthh Eaws regulattr)ns. We desNJn FedureS in line wrth our reSFmSLY"lIts.eS. outlThd atthie. to detect material misstatements in resFed of irregularitses. includirMJ fraLbJ. The exlenl lo whith our pr(Kedures are capae of deleclry irTegularth"es. inclUdg fTrJ is dets.led I)w. Whbe speufic res[MN K1 ta"lorj audrt PDxedwes Fknned will vary eh wenl, relatsvelothe spectfic risks ents1. this may inc1e the fdbw'ro: Erquiry of rnana3errEnt. those Chary Tlh gThprn a1 the entsty's sdicrt(Ks in-h(#e lega tearnl an)d aclual and w)tentsl lthgatK)n dams" ErNuiry of entsty staff in lax and c(lanCe func1]$ lo thnbfy ary inaKes d ncrfke(Thplian¢e wilh laws )d regulatM)rts'. Reviewing minutes of Meets"r of those vnth rnce" Reviewing intema Jjdit reFK)rts: RewvNing financia statement disckjsures aTrJ testw¥J to SUPFMxthJ (hxuM1aI lo assess ccrylIan applicable laws arKI regulab"(x)s. Pertcffiiing audit work over the risk of management ovenide of CCtr(1S. testirwJ ofioumal entries and other aljustments apprcpriateness. evaluats.ng the jneSS rakna of sn1fiCarrt transactK)rts outside the nom cwtse of blnesS arxl rev713 esbmates for bos. 13
Homeless Connect IA CoMpY limited by Wte8. not Iwvmg a shwe cw) INDEPENDENT AUDITOR'S REPORT Further infomiation regarding the scope of our responsibilities as audiior As part of an audtl in actdance vthh ISAS {UKI. we exetcise profess Ijgenrt maintan profes%( scepticism throhOUt the audit We al.. Idenbfy and as5es5 the risks of mateiial MStatement of finwcial statemerts. whetlw due to fra1 (x err(Y, design and perfcrfm aLhJit prc(edures re¥SiVe to th¢e nsks. aTrJ obtain audit ev#Jence that is sufficwit and appropriate lo provide a basB br our cpink)n. The risk of rt detecb"r#J a material MisslatennI rpsulb.ry frC fraud is higher than for one regjlb'ng from er. as fraud may Thdve c(AknsKm. brgery. intents()al onmssths. misrepresentstK)ns, or the ovunde of intema contrd. ObtJ"n an understanding of intemal Cltr relevant to the audtl in order to design aLbJrt procedures that are appropiie in tr circum51JKes. bul f(x the purw)se of exwe5SUKJ an Ihe effecbverw of the chanty's intema Otrol. Evaluale Ihe aFpfDpfialeness of aCCCn"T¥j Fdicies uwj and the Tras(ab1eness of accounb"TrJ estimates and related dtsdosures made by Trustees.. Condude on the apprcpriateress of the TnJstees- use cl the concem bass of accowbng a1. based on the audrt eviden c4)tained. vlhether a matefial uncerta.nty exists related kn events Of coThJitK)ns that may cast signthcant d(xJbt on the chwty's aix.lty lo c"rje a5 a wg coricem. If COndje that a material Unrtainty exists. we are required lo draw attents¢M in our ALbJ)S ReFth to the relabj dtsdosures in the financial statements (x, if such disdosures arE inadequate, to nM)Jty ow 1n. Ow condUSn5 are based on the audrt evKlen (laIned up to the date of ourAuditorfs ReF. However. fijture events coThYt1KS may cause the chanty to aSe to c(tsDUe as a 9Jng concem. Evaluate the overall Fxesentat*)n. structure and content of the f021 slatements. ndudff disch)sures, and whether the financial statements represent the undedw"rvJ transactTrorts aThJ events in a manner that achieves fair We communicate wrth thc6e charged with governce regardAng. aTh)r¥J cther matters. the Flamed sc(pe timirwJ of the autht ar¥J sh3nthcant ajdt firKling5. im1JIT¥j any de[Kn n intemal control thal we Klents"fy during our aud The purpose of our audit work and io wh(xn we owe our responsibilities Th rert Is made solely to the chanty's menl)ers, as a t(xty, In accordance wth ChaFrter 3 of Part16 Of cUnPleS Act 2006. OLf art work has been undertaken so that we might state to the chanty's members those matters we are required to State to them in an alI0S reFQrt and for rK) PWFose. To the fijllest extent pemiitted by law, we th> rM)t accept or assume reSn"1ty to aryone crther than the chanty and Ihe chanty's nTS as a bcrfty, for c4Jr audit DDcuSpJned by Mr. Robert Barr Isenior Siatutory Auditor) for and on behalf of MULDOON & CO Chartered Accountants and Slatutory Att¥S 16 )Unt Charles Belfast BTT 1NZ Norihern I[eld 18th Septernber 2024 14