Report of the Independent Auditors to the members of Caring Breaks Limited (a company limited by guarantee) Opinlon We have audited the financial statements of Caring Breaks Ltd for the year ended 31 March 2023 which comprises the Statement of Financial Activities, the Balance Sheet, the cash flow statement and the notes to the accounts, including a summary of 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 of Ireland (United Kingdom Generally Actrpted Accounting Prartice). In our opinion the accounts: give a true and fair view of the state of the charitable company'5 affairs as at year ended 31 March 2023 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended. have been properly prepared in accordan with United Kingdom Generally Accepted Accounting Prdctice; and have been prepared in accordance with the requirements of the Companies Act 2006. Basis for opinion We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilitie5 under those standards are further described in the Auditor's responsibilities for the audit of the accounts settiDn of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the accounts in the UK, including the FRC'S Ethical Standard. and we have fulfilled our other ethical responsibilities in accordan with 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 conduded that the trustees, use of the going concernbasis of accounting in the preparation of the financial statements is appropiate. Based on the work we have perfomed. we have not identified any material uncertainties relating to events or conditions that. individually or collectively, may cast significant doubt on the chanty's ability to conts.nue as a golng concem for a period of at least iwelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the tnAStees with spert to going concern are described in the relevant sections of this report. Other inforniation rhe trustees are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our auditor5, report thereon. Our opinion on the financial Statements does not cover the other information and we do not express any form of assuran condusion thereon.
Report of the Independent Auditors to the members of Caring Breaks Limited (a company limited by guarantee) In connection with our audit of the accounts, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the accounts or our knowledge obtained in the audit or otherwise appears to be materially mi55tated. If we identify such material inconsistencies or apparent material rnisstatements, we are required to determine whether there is a material misstatement in the accounts or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are qUired to report that fact. We have nothing to report in this regard. Opinions on other matters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of our audit: the information given in the Trustees Report for the financial year for which the accounts are prepared is consistent with the accounts; and the Trustees 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 charity and its environment obtained in the course of the audit, we have not identified material misstatements in the directors, report included wlthin the trustees, pOrL We have nothing to report in respect of the following matters in relatlon to whith the Companles Att 2006 requires us to report to you if, in our opinion: adequate accounting records have not been kept. or returns adequate for our audit have not been received from branches not visited by us" or the accounts are not in agreement with the accounting records and returns. or certain disclosures of trustees. remuneration specified by law are not made; or we have not received all the information and explanations we require for our audit. Responslbllltles of Trustees As explained more fully in the Statement of Trustees Responsibilities, the Trustees are responsible for the preparation of the accounts and for being satisfied that they give a true and fair view, and for such Internal control as the dirertors determine Is necessary to enable the preparation of accounts that are free from material misstatement, due to fraud or error. In preparing the accounts, the Trnstees are sponSIble fi)r assessing the charity's ability to continue as a going concern, disclosing, as appltcable. matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the company or to cease operation5, or have no aliStiC alternative but to do so. Auditor's responsibilities for the audit of the finandal statements Our objectives are to obtain reasonable assurance about whether the accounts a5 a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor'5 report that indudes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordan with ISAS (UK) will always detect a material
Report of the Independent Auditors (continued) to the members of Caring Break5 Limited (a company lirnited by guarantee) rn1SStatement when It exlsts. Mlsstatements can arfse from fraut1 or eETor and are considered matedal If, individually or in the aggregate, they could reasonably be expected to influence the economlc decisions of user5 taken on the basls of these accounts. Irregularities. including frdud. are instances of non-cornpliance with laws and regulats"ons. We design procedures in line with Dur regponsibilities. outlined above. to detect material misststements in respert of legUlaeS, induding frdud. The extent to which our procedures are capable of detetting iffegularities, including fraud, is detsiled below. We obtained an understanding of the legal and regulatory frnmework applicable to the company througtl enqulry of management. sector research and the applIcaOr• of cumulatfive audlt knowledge. We identified the following prinopal laws and gUlatIonS levant to the company - Companies Act 2006, Charftles Art (Northem Iland} 2008 and the Accounting and Reporting by Charitles.. Ststement of Recommended Practlce appllcable to charfties prepar]ng thelr accounts in accordance Y41th the FinanLial Reporting Standard applicable in the UK and Republlc of Ireland (FRS 102) (effective l January 2019). We developed an understanding of the key frnud risks to entity (including how fraud might ocojr). the controls In place to help mltigate those risk5. and the accounts. balan and dlsdosures wlthin the finantial ststements whi¢h may be susceptible to management bias. Our understanding was obtained through review of the financial ststements for significant accounting estimates, analysis of Journal entries, walkthrough of the key controls cycles in place and enqulry of managemenL Our procedure5 to respond to those risks identified induded. but were not limited to: Enqulry of management. and the entity's soliators aruund actual and potentlal litlgatton Enquiry of management to identsfy any instances of non-compllance with laws and regulation5. Reviewing minutes of meatings of those tharged with governan. Reviewing flnandal statement disdosures and testing to sijpporting docurnentation to assess Complian wlth appllcable laws and regulations. Auditing the risk of management override Df controls. indudin9 through testing journal entrie5 and other adiustments for appmpriateness, and evaluating the business fdtionale of significant tran5artions outside the normal course of busines5. A fvrther de5cr(pb"on of our responslblllties for the audit of the accounts15 located on the Finanoal Reporting Council's website at: http:l/wvn¥.froory.uk/auditOre5pOnSlbI1Itle5. Th15 de5tTiption fonns part af our audltorfs report. This report is made solely to the charitys tnjstees, as a body in acCorL1an with Chapter 3 of Part 16 of the Companies Art 2006 and regulations made under that Art. Our audit work ha5 been undertaken 50 that we mlght state to the cnarity's tru5tee5 those matters which we are quired to statè to them in an auditOT5' report and for no other purpose. To the fullest extent pemiitted by law, we do not accept or •Ésume responslbillty to anyone other than the tharity and its trustee5 a% a body, for our audlt work, for this pOrt. or for the opinions we have mied. JL Grant (Senlor SL?tory Auditor) for and on beIlf of FPM AccouMfANTS LTD Chartered Accountants & Stutory AudStor L-3 Arthur Street 3elfast Co. Antrim 14GA 10