Youth Link Nl
Company Limlted by Guarantee
Independent Auditorfs Report to the Members of Youth Llnk Nl
Year ended 31 March 2023
Oplnlon
We have audited the financial statements of Youth Link Nl (the 'charit￿l for the year ended
31 March 2023 which comprise the statement of financial activtties (including income and expenditure
8ccounl), slalemenl of financial wsition. statement of cash flows and the related notes, including a
surnmary of significant accounting policies. The financial reporting framework Ihal has been applied in
their preparation is applicable law and United Kingdom Accounting Standards. including FRS 102 The
Financial Rewrting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally
Accepted Accounting Practice}.
In our opinion the finanual Statements..
Give a true and fair view of the state of the charills affairs as at 31 March 2023 and of ils
incoming resources and application of resources, including its income and exper￿lture, for the
year then ended.
Have been propefly prepared in accordance with United Kingdom Generally Accepted
Accounting Practice.
Have been prepared in accordance with the requirements of Ihe Companies Act 2006.
Basis for opSnlon
We conducted our audit in accordance with Intem81ional Standards on Auditing {UKI IISAS (UKII and
applicable law. Our responsibililies under those standards are further described in the audilols
responsibilities for the audit of the financial statements seclion of our reFX)rt. We are independent of
the charity in accordance wtth the ethical requirements that are relevant lo our audit of the financial
slalements in the UK, including the FRC'S Ethical Standard. and the provisions available for small
entities, in the circumstances sel out below. and we have fulfilled our other ethical responsibilities in
8ccordan¢e with these requirements. We believe that the audit evidence we have obt2ined is sufficient
and appropriate lo provide a basis for our opinion.
In common with many olher organisations of our stze and nature we use our auditors to prepare and
submtt retums to the tax authorities and assist with the preparation of the financial slalements.
Conclusions relating to going concern.
In auditing Ihe financial slalements. we have conduded thal the trustees. use of Ihe going concern
basis of accounting in the preparation of the finar)cial statements is appropriate.
Based on the work we have performed. we have not identified any m8teri81 uncertainties relating to
events or condittons that. indiwdually or collectively. may cast significant doubl on the charity's ability
to continue as a going concem for a period of al leasl twelve months from when the financial
statements are aulhorised for issue.
Our responsibilities and the responsibilities of the trustees wth respect to going con￿rn are described
in the relevant sections of this report.
16

Youth Link Nl
Company Limited by Guarantee
Independent Audltor's Report to the Members of Youth Link Nl fcontinue(lJ
Year ended 31 March 2023
other Infonnatlon
The olher information comprises Ihe informalion induded in the annual report, other than the financial
staternents and our auditor's report thereon. The Iruslees are responsible for the other infomialion.
Our opinion on Ihe fin8ncial stalemenls does not cover the other information and, excepl to the exlenl
olherwise explicitly stated in our report, we do not express any forn of assurance conclusion Ihereon.
In connection with our audit of the financial slatemenls, our responsibility is to read the other
information and. in doing so. consider whether Ihe other information is materially inconsistent with the
financtal statements, or our kr￿￿edge obtained in the audit or otheNise appears lo be materially
misstated. If we identify such material inconsistencies or apparent material misslalemenls. we are
required lo determine whether there is a material misstatement in the financial statements or a
material misslalemenl of the olher information. If. based on the work we have perfomed, we conclude
that there is a material misslalement of this other informafion, w8 are required to report that fact.
We have nolhing to report in IhÉs regard.
Oplnlons on other mattars prescrlbed by thé Companlo$ A¢t 2006
In our opinion, based on the w￿k undertaken in the course of Ihe audiL'
The infom)ation given in the trustees, report for the financial year for which Ihe financial
statements are prepared is consislenl with the financral slalements: and
The Iruslees, report has been prepared in accordance with applicable legal requiremenls.
Matters on which we are required ¢0 report by exception.
In the light of the knowledge and underslanding of the charity and ils environment obtained in the
course of the audit, we have not identified material misslalemenls in the trustees, report.
We have nothing to report in respect of the following matters in reiatton to which the Companies Act
2006 requires us lo report to you if. in our opinion=
Adequate ac￿untIng records have not been kept, or r8tums adequate for our audit have not
been received from branches not visited by us.. or
The financial statements are not in agreement with the accounting records and retums,. or
Certain disclosures of trustees. remuneration specified by law are not made.. or
We have nol received all the infonnation and explanations we require for our audit- or
The Irustees were not entitled to p￿pare the finan(aal statements in accordance with the small
companies regime and take advantage of the small companies, exemptions in prepaTtng the
directors, report and from the requirement to prepare a strategic report.
17

Youth Link Nl
Company Limited by Guarantee
Independent Auditorfs Report to the Members of Youth LSnk Nl iconth>ued)
Year ended 31 March 2023
Responslbllltles of trustees
As explained more fully in the trustees. responsibilities statemen( the trustees (who are also the
directors for the purposes of company lawl are responsible for the preparation of the ffn2ncial
statements and for being satisfied that Ihey give a true and fair view, and for such intemal control as
the trustees delemiine is ne￿ssary to enable the preparation of finaniaal statements that are free
from material misslalement, whether due to fraud or error.
In preparing the financial slalements. the Iruslees are responsible for assessing the charity's ability lo
continue as a going concern. disdosing, as applicable. matters rel818d lo going concern and using the
gjing ￿ncern basis of accounting unless the trustees either intend to liquidate Ihe charity or to cease
operations, or have no realistic alternative but to do so.
Auditorfs responslbllltles for the audlt of the financial statements
Our objectives are to obtain reasonab￿ assurance about whether the financial slalements as a whole
are free from material misslalement. whether due to fraud or error, and lo issue an auditor's report that
includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an
audit conducted in accordance wth ISAS (UK) will always delect a material misslalement when il
exists. Misstatements can arise from fraud or error and are considered material if, indNidually or in the
aggregate, thay could reasonab￿ be expected to influence the economic deusions of users taken on
the basis of these financial stalements.
Irregularlties, Includlng fraud, are instances of rnn-fA)mpliance wth laws and regulations. We design
prC￿edureS in line with our responsibiltties. outlined above, lo detect material misslatemenls in respect
of irregularities, including fraud. The extent to which (yjr pr{￿edureS are capablo of delecting
Irregularities, induding fraud is detailed bek)w.'
In identifying and assessing risks of material misstalemenl in respect of irregulaiities. including f￿ud
and non-compliance with laws and regulations, we considered the followng..
the nature of the industry and sector. conlrol environment and business perfom)ance induding the
design of the remuneralion policies. key drivers for directo￿. remuneration. bonus levels and
Performance largels.
results of our enquiries of managemenl about their own idenltfication and assessment of the risks
of irregularities.
any mallers we identrfied having obtsined and rewewed documentation of their policies and
procedures relating to..
identifying, evaluating, and complying with laws and regulations and whether
management were aware of any instances of non-compliance.
detecting and responding to the risks of fraud and whether management have kn￿edge
of any actual, suspected, or alleged (raud.
the internal controls established lo mitig8te risks of fraud or non-compliance with laws
and regulations.
the matters d￿CUsSed among the audit engagement team including Signif￿ant component audit
teams and relevant internal specialists. including tsx and valuations specialists regarding how and
where fraud might occur in the financial slalements and any potential indicators of fraud.
As a result of these procedures. we considered the opportunities and incentives that may exist within
the organisalion for fraud and identified the greatest potential for fraud. In common with all audits
under ISAS (UKI, we are also required to perform specific procedures to respond to the rtsk of
management override.
18

Youth Link Nl
Company Limited by Guarantee
Independent Auditor's Report to Ihe Members of Youth Link Nl (continuedj
Year ended 31 March 2023
We also obtained an understanding of the legal and regulatory frameworks in operation. focusing on
provisions of those laws and regulats'ons that had a direct effect on the determination of material
amounts and disclosures in the finanaal statements. The key laws and regulations we considered in
this context included ongoing compliance wilh Ihe UK Companies Act and tax legislation.
In addition, we considered provisions of other laws and regulalions that do not have a direct effect on
the financial slalements but Complian￿ with which may be fundamental for their ability lo operate or lo
avoid a mat9rial p8nalty.
As part of an audit in accordance with ISAS (UKI. we exerase professional judgment and maintain
professional scepticism throughout Ihe audtt. We also..
Identify and assess the risks of material misstatement of the financial slalements, whether due lo
fraud or error. design and perform audit pror£dures responsive lo those risks. and obtain audit
evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not
delecling a material misstatement resulting from fraud is higher than for one resulting from error,
as fraud may involve collusion. fcryery. inlentlonal omissions. misrepresentations. or the override
of inlemal control.
Obtain an understanding of intemal controt relevant lo the audit in order to design audrt
procedures that are appropriate in the circumstances, but not for the purpose of expressing an
opinion on the effectiveness of the intemal control.
Evaluate the appropriatèness of accouriting policies used and the reasonableness of accounling
estimates and related disclosures made by the trustees.
Condude on the appropriateness of the trustees. use of the going concem basis of accounting
and, b2sed on the audit evidence obtained, whether a material uncertainty exists related lo
events or conditions that may cast significant doubt on the tharity's ability lo continue as a going
concem. If we conclude that a material uncertainty exists. we are required lo draw allenlron in
our audilorfs report to the related disclosures in the financial slalemenls or. if such disdosures
are inadequate. to modfy our opinion. Our conclusions are based on the audit evidence oblainad
up to the date of our auditor's reF)Ort. However. lulure events or conditions may cause the charlty
lo cease lo continue as a going Lx)ncem.
Evaluate the overall presentation. structure, and content of the financial statements, including tho
disclosures. and whether the financial statements represent the underlying transactions and
events in a manner that achieves fair presenlation.
W8 communic8te wilh those charged with govem8nc8 regarding, among other Tnatters, the planned
scope and liming of the audil and significant audit findings. including any significant deficiencies in
intemal conlrol that we idenltfy during our audit.
19

Youth Link Nl
Company Limited by Guarantee
Independent Auditor's Report to the Members of Youth Llnk Nl 1¢ontIn￿￿j
Year ended 31 March 2023
Use of our report
This report is made solely to the tharivs members, as a bcrtty, in accordan￿ with Chapter 3 of Part
16 of the Companies Act 2006. Our audit work has been undertaken so that we might slate lo the
charity's members those matters we are required to state lo them tn an auditorfs report and for no
other purpose. To the fullest extent pemittted by law. we do not accept or assume responsibility to
anyone other than the tharity and the charitys members as a bdy, for our audit work, for this report,
or for the opinions we have fomed.
Conor Dolan FCA (Senior Slatulory Auditor)
For and on behalf of
Finegan Gibson Ltd
Chartered accountants & statutory audit
Causeway Tower
9 James Street South
Belfast
BT2 8DN
13 September 2023
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