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 s￿ements of Hcrfneless ￿￿nect (The charty'} for the financial year ended 31
March 2024 which cLmnw￿e the Ststement of Finanaal ActMb"es (l￿Orp(￿￿￿ an Income arKI Exwdrture Acc(yJnt).
Ihe Balance Sheet. the Stste￿￿￿t 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 aNAlca￿e law and Untted AcC￿nI￿ Sta￿lards, including FRS 102 Tr FInana￿ Reporbng
Standard apF4icabSe in the UK aThJ Republic of ITel￿rf, ¥pI￿r￿j SectM)n 1A of that Standard aThJ Acc(MJnb'r¥J and
Reporbng by Chanbes: Statement of Recc*nmended Pracbce apF4icable to chanbes prepanr4J their accounts in
a¢cc￿dar￿ 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 AC￿pIed 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 IntematKK￿I StaThJards A￿1th.￿ (UK) IISAS (UK)) and ap¥dicaNe law.
Chjr resFongLy'litses under tkne starNJards are further descrited in the A￿drtc<S resF*xtsiLJ'I￿.es for the audtt of the
financia slatements seth.on of rep)rt. We are indeF*ThJent of Ihe chanty in accordance wtlh ethical rewirements
that are relevant to cdjr aLMJrt of the fin￿￿1￿ ￿atements in the UK, includiThJ the FRC'S Ethical StaThJard, and we have
fulfilled (MJr other ethical reswnsilJ'lit]es in acCOrdar￿e these rewirements. We believe that tt* aL*Jrt ewdence
have ci)lained ts sufficient and appr0W￿te 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￿ stateW￿ts is
Based on the work we ￿e ￿t￿med, 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 Mc￿th5 frcTh date when the financ￿1 slatements are authC￿tsed fr)r issue.
ChJr Tesponsiiikn"es and the resPo￿l￿"1rt￿s ofthe Tntstees. respct to gory c(MKem are describ&J li the relev￿1
secb'orts of thts reFK)rt.
Other Infomiation
The other informal]on rxxnwses the inf0m￿1Th inclLxled in the ￿nUal rerKxt other than Ihe fina￿la1 statements and
our Audrtols Repcrt therec￿. The Tr{￿lee$, are reSF(fftSitk knthe other Inf￿Mat￿)n contaned W￿1n ￿ annual rep(wt.
C￿r opInK￿ on the finanaal slatements th)es ￿1 cover other inf0m￿tsOn and. except to ￿ extent otherwise
expl￿ staled in our rewrt. we do expyess ￿Y f(￿ of asswance c(￿dus1￿ there(￿.
Chjr re5F￿S￿ilty 15 tr) read Ott￿r nfomHlw)n *MJ. in th)iry so. ccmsmlw the dher InfOrn￿ti￿ is materially
inc¢Msistent wrth the finat)cAI slaten*nts ￿ (Mjr thlained in the o)urse ofthe audit. or ￿e￿se appears to
be malenally missL*ed. Ifwe idenbfy such matenal mcC￿Sistenc￿ 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 ts￿re is a matenal n¥sstatement of Ihts olher irkn. *e reqUI￿d
lo re￿rt 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 a￿lty.
the 1nfmts￿j giv￿) in the Truslees- Annual ReF￿ the financd Y￿ fcf wh'ch ￿ finanual statem64)ts are
epared c(msistent V￿1h the financol statem￿ts. 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 a￿1 rts envirOnm￿t obtawl in Ihe C￿rse of the
we have not identthed materia m￿StaIen￿ts 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 T￿￿ee5- rpmunerab.on SFecthed by law are nc4 maje",
the Trustees, were not entiled to prepare the financial statements in accordance with the small compan￿9 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 Stalen￿t of Tr￿tee5. Res[o￿lMI￿es set (Krt ffi wJe 5. the Tr￿te8$, are ￿5F(￿￿ble
the weparafr'c￿ of the fin￿￿al statements and ￿ng satsf￿d 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 fr￿n
material misstatement whether due to fraud ￿ error.
In wepariThJ the finanua staements, tre Twstees. a￿ resp(x}gb￿ assessiThJ Ihe d￿rty's lo a
gcing c￿￿rn. disclosing. as apF4icable. matters related to goirwJ ccYKem and ￿￿ng the wrwJ concem ba&s of
accounb.ng unless mana￿￿nt erttw inter¥Js to INwKlate the chaty ￿ tr) cease opwabons. ￿ ha5 rm) realistic
allemalNe but lo do $0.
Auditor's responsibilities for the audit of the financial stalements
Our objecb.ves are to obtain reas(maLle assuran￿ a￿ul whether the financial stakments as a vthrAe are free from
material M￿taterr￿nt. whe￿r due to fraud or error, and to issue an AJJdrtorfs Repc¥t thal indudes our ￿lD￿)n.
Reax)nakAe assurance is a hwjh ￿Ve1 of assurance bLA ts not a guarantee that an audrt C￿duCted in accordance wrth
ISAS IUKI wll alvrdyB deled a matenal mL8Statement when rt extsts. Mtsstatements can arise frc¥n fra￿1 or error and
are considered material if, individuaty ￿ in the ￿rEgate, ty coukl reag)naity be expec*d b infiuence the ec(rK¥rwc
decis1￿S of users laken C￿ the ba&"s of these financ￿ slatements.
Irregularities. including fraLMJ. are instances of n0n-ccfflpllan￿ vthh Eaws regulattr)ns. We desNJn F￿edureS in line
wrth our reSF￿mSLY"lIts.eS. outlThd atthie. to detect material misstatements in resFed of irregularitses. includirMJ fraLbJ.
The exlenl lo whith our pr(Kedures are capa￿e of deleclry irTegularth"es. inclUd￿g fTr￿J is dets.led I￿)w.
Whbe speufic res[MN￿ ￿K1 ta"lor￿j audrt PDxedwes Fknned will vary ￿ e￿h wenl, relatsvelothe spectfic
risks ￿ents￿￿1. this may inc1￿￿e the fdbw'ro:
Erquiry of rnana3errEnt. those Chary￿ *Tlh gThprn￿ a￿1 the entsty's sdicrt(Ks in-h(#￿e lega tearnl an)￿d
aclual and w)tentsl lthgatK)n dams"
ErNuiry of entsty staff in lax and c(￿￿lanCe func1]￿$ lo thnbfy ary in*aKes d ncrfke(Thplian¢e wilh laws *)d
regulatM)rts'.
Reviewing minutes of Meets"r￿ of those vnth ￿rn￿ce"
Reviewing intema Jjdit reFK)rts:
RewvNing financia statement disckjsures aTrJ testw¥J to SUPFMxthJ (hxuM￿1aI￿￿ lo assess ccrylIan￿
applicable laws arKI regulab"(x)s.
Pertcffiiing audit work over the risk of management ovenide of CC￿tr(1S. testirwJ ofioumal entries and other
aljustments apprcpriateness. evaluats.ng the ￿j￿neSS rakna￿ of s￿n1fiCarrt transactK)rts outside the nom
cwtse of b￿lnesS arxl rev￿￿71￿3 esbmates for bos.
13

Homeless Connect
IA CoMp￿Y limited by W￿￿te8. 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 act￿dance vthh ISAS {UKI. we exetcise profess￿￿ I￿jgen￿rt maintan profes%(￿
scepticism thro￿hOUt the audit We al￿..
Idenbfy and as5es5 the risks of mateiial M￿Statement of finwcial statemerts. whetlw due to fra￿1 (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 r￿t detecb"r#J a material Misslaten￿nI 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 Cl￿tr￿ relevant to the audtl in order to design aLbJrt procedures that are
appropii*e in tr￿ circum51JKes. bul f(x the purw)se of exwe5SUKJ an Ihe effecbverw of the
chanty's intema O￿trol.
Evaluale Ihe aFpfDpfialeness of aCCC￿n￿"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 a￿1. 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￿￿"r￿je a5 a wg coricem. If ￿ COnd￿je that a material Un￿rtainty
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 condUS￿n5 are based on the audrt evKlen
(￿laIned up to the date of ourAuditorfs ReF￿. However. fijture events coThYt1K￿S may cause the chanty to ￿aSe
to c(￿tsDUe as a 9Jng concem.
Evaluate the overall Fxesentat*)n. structure and content of the f￿￿021 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 govern￿ce regardAng. aTh)r¥J cther matters. the Flamed sc(pe timirwJ
of the autht ar¥J sh3nthcant ajdt firKling5. im1￿JIT¥j any de[K￿n￿ 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￿ re￿rt Is made solely to the chanty's menl)ers, as a t(xty, In accordance wth ChaFrter 3 of Part16 Of￿ cUnP￿leS
Act 2006. OLf a￿￿rt 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 a￿lI0￿S reFQrt and for rK) PWFose. To the fijllest extent pemiitted by law, we th>
rM)t accept or assume reS￿n￿￿"1ty to aryone crther than the chanty and Ihe chanty's n￿￿￿TS 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 A￿tt¥S
16 ￿)Unt Charles
Belfast
BTT 1NZ
Norihern I[el￿d
18th Septernber 2024
14