ort of the Inde endent Auditor to the Members of Belfast Interface Pro ect Opinion I have audited thc financial statements of Belfast Interface ProjecL (the "charitable company") for the yeaT ended 31 March 2023 which compiise the Statement of fmancial activities (incorporating the incom¢ and expenditure account), Balance Sheet and not¢s to the financial statement4 including a summary of significant accounting policies. The financial reporting framework that has been applied ill their preparation is applicable law and the United Kingdom Accounting Standards, including FRS 102 'The Financial Reporting Standard applicable in the Unitcd Kingdom and Republic of Ireland" (United Kingdom Generally Accepted Accounting Practice). In my opinion the financial statements.. give a true and fair view of the state of the charitable company's affairs as at 31 March 2023 and of its incorning resources aud application of resources, including its incomc and expenditure, for the y¢ar then ended. have been Properly prepared in accordance with United Kingdom G¢n¢rally Accepted Accounting Practice" and have b¢¢n prepared in accordanc¢ with the requirements of the Companies Act 2006. Basis for opinion I conducted my audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and applicable law. My responsibilities under those standards are further described in the Auditor's responsibilities foi. the audit of the financial statements section of my report. l am independent of the charitable coinpany in accordance with the ethical requirejnents that are relevant to my audit of the financial statements in the UK, iJ]cluding the FRC'S Ethical Standard and the provisions available for small entiti¢s in the circumstances set out in Note 22 to the financial statements and I have fiLlfilled my other etbical responsibilities in accordance with these requirements. I bcli¢v¢ that the audit evidence I have obtained is sutyicient and appropriate to provide a basis for my opinion. Conclusions relating to going concern In auditing the financial statements, I have concluded that the trustees, use of the going concern b&8is of accounting in the preparation of the financial statements is appropriate. Based on the work I hav¢ performed, I have not identified any material uncertainties relating to events or conditions that, individually or collectiv¢ly inay cast significant doubt about the chatitablc company's ability to continue a going concern for a period of at least twelve Months from when the fmancia] statements are authorised for issue. My responsibilities and the responsibilities of the trnstees with respect to going concern are described in the relevant sections of this report. Other information The othet inforniation comprises the inforniation included in the Report ofthe Trustees and Financial Statements, other than the financial statements and my auditor's report thereon. The trustees are responsible for the other infornation contained within thc Report of the Trusfres and Financial Statemeiits. My Opillion on th¢ financial statements does not cover the other infonnation all except to th¢ ¢xt¢nt otherwise explicitly stat¢d in my repor I do not express any fonn of &ssurance conclusion thereon. Pagc 9
ort of the Inde endent Auditor to the Members of Belfast Interface Pro'ect continued Other inforniation Conlinued My responsibility is to read the other inforniation an in doing so, consider whether the other infomiation is materially inconsistent with the fmancial statements or my knowledge obtained in the audit or otherwise appears to be materially misstated. If I identify such material inconsistencies or apparent material n]isstatements, I am required to deterniine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work I have perforn]e& I conclude that ther¢ is a material misstatement of this other inforniation, I am required to report that fact. I have nothing to rq)ort in this regard. Opinions on other matters prescribed by the Companies Act 2006 In my opinion, based on th¢ work undertaken in the Cour of the audit: the infomiation given in the Report of the Trustees, incorporating the directors, report, for the financial year foT which the financial stateinents are preparcd is consistent with the financial statements. and the directors, report has b¢¢n prq)ared in aCrdance with applicable legal requirements. Matters on whieb I am required to report by exception In the light of the knowledge and understanding of the charitable company and its environment obtained in the ourse of the audiL I have not identified material misstatements in the directors, report. I have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires mc to report to you 1£ in my opinion: adequate accounting records have not been kept, or returns adequate for my audit have not been received from branches not visited by me. or the financial statements ate not in agreement with the accouniing recoTds and returns. or certain disclosures of trustees, remuneration specified by law are not made. or I have not received all the infomiation and explanations I require for my audit. or the trustCC5 were not entitled to prepare the financial statements in accordance with th¢ small companies regime and tak¢ advantage of the smatl coinpanies. exemptions in preparing the Directors, report and from the requirement to prepare a strategic report. Responsibilities of truste¢s As explained more fully in the Statement of Trustees, Responsibilities set out on page seven, the trustees (who are also thc dircctois of the charitable company for thc purposes of company law) are responsible for the preparation of th¢ fmancial statements and for being satisfied that they give a true and fair view, and for such internal control as the trust(xs d¢tennine is necessary to ¢nabl¢ the preparation of financial statements that arc free from material misstatemenL whether due to fraud or error. In preparing the financial statements, the tnLStees are responsible for assessing the charitable company's ability to continue as a going concern. disclosing. as applicable, matters related to going concern and llsing the going concern basis of accounting unless the trustees either intend to liquidate the company or to cease operation or have no realistic alternativ¢ but to do so. Page 10
Re ort of the Inde endent Auditor to the Members of Belfast Interface Pro'ect continued Auditor's responsibilities for the audit of the financial statements My objectives are to obtain reasonable assurance about whether the financial statements as a whole at¢ free from material misstatement, whether due to fraud or error, and to issue an auditor's repoit that includes my opinion. Reasonabl¢ assurance is a hish level of &ssurance, but is not a guarantee that an audit conduct¢d in accordance with ISAS (UK) will always detect a material misstatement when it exists. Misgtatements can aTise from fraud or ¢rror and are considered material if, individually or in the a88regate, they could re&sonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Iryegularities, including fraud, are instanccs of non-compliance with laws and regulations. I design procedures in linc witb my responsibilities, outlined above, to detect material misstateinents in respect of Iegular1tie$, including fraud. The specific procedures for this engagement and the extent to whtch these are capable of detecting irtcgularities. including fraud is detailed below: Obtaining an understanding of the significant Icgal and reglllatory framcwork applicable to the charitabl¢ company and how the chwitabl¢ colnpany is coinplyllig with that frlleW0rk. Assessing th¢ susceptibility of the charitable company's ffftancial statements to material misstatement, including how fraud might occur. Ensuring competence and capabilities to identify or r¢cognise non-compliance with laws and rebiulations are maintained. Because of the inherent limitations of an audit, there is a iisk that I will not detect all irregulwities, including those leading to a material misstaternent in the financial statements or non-compliance with regulation. This risk increases the inoi'e that coinpliance with a law or regulation is removed froin the events and transactions reflected in the financial statements, as I will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than eLTor, as fraud involves intentional concealment, forgery, collusion, omission or misr¢pr¢s¢ntation. A fillther description of my responsibilities for the audit of the financial statements is located on the Financial Reporting Council's w¢bsite al: www.frc.OT .uklauditorsres on iliti¢s. This desciiption fonns part of my Au(h'tor's report. Use of my report This r¢port is made solely to th¢ charitable company's members, as a body, in accordancc with Chapter 3 of Part 16 of the Coinpanies Act 2006. My audit work has b¢¢n undertaken so that l inight stat¢ to the company's rnembers those matters I arn required to state to them in an auditor's report and for no other puOSe. To the fullest extent pern]itted by law, I do not accept or assume r¢sponsibilAty to anyone other than the charitable company and the charitable company's members as a body, foT my audit work. for this report, or for the ns I have fonned. Grace Taggart FCA ( Statutory Auditor) For and on behalf of CG Taggart Accountancy Services, Statutory Auditor, 17 Cypress Crescent, Donaghadee, Co Down, BT21 OQG CG Taggart Accountancy Services is eligible to act &g an auditor in ternis of section 1212 of the Companies Act 2006. 10 October 2023 Pagell