Youth Link Nl
Company Limited by Guarantee
Independent Auditorfs Report to the Members of Youth Link Nl
Year ended 31 March 2024
Opinion
We have audited the finanaal stslements of Youth Link Nl (the 'cha￿ty,) for the year ended
31 March 2024 which comprise tt)e slatement of financial activities (induding income and expenditure
account). statement ot tinancial position. statement of cash llows and the related notes, induding a
summary of significant accounting policies. The financial reporting framework that has been applied in
their preparation is applicable law and Untted Kingdom Accounting Standards. including FRS 102 The
Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally
Accepted Accounting Practice).
In our opinion the financia5 statements-
GNe a true and fair wew of the slate of the charitvs affairs as at 31 March 2024 and of its
incoming resources and application of resources, induding its income and expenditure. for the
year then ended.
Have been properfy prepared En accordance wlth Unlted Kingdoffl Generally Accepted
Ac£ounting Practice.
Have been prepared in accordancg with the requirements of the Companies Act 2006.
Basis for opinion
We conducied our audit in accordance with Internatlonal Standards on Audtbng (UK) IISAS IUKI) and
applicable law. Our responsibilities under those standards are further described in the auditor's
r8sponsibilities for the audit of the financial statements section of our report. We are independent of
lh8 charity in accordance wfth the ethical reqvirements that are relevant to our audit of the financial
ststements in the UK, induding the FRC'S Ethical Standard. and the provtsions available for small
entities. in the circumstances set out below, and we have fulfilled our other ethical responsibilities in
accordance with these requiremenls. We believe that the audit evidencE we have obtained is sufficient
and appropriate to provide a basis for our opinion.
In common with many other organlsations of our srze and nature we use our auditors to prepare and
submit retums lo the tax authorities and a551St wtth the preparation of the financial statements.
onclusions relating to going cancern.
In auditing the financid statements. we have concluded that the trustees, use of the going concem
basis of accounting in the preparation of Ihe financial stalernents appropriate.
Based on Ihe work we have performed, we have not identified any material uncertainties relating to
events or conditions that, individually or collectively. may cast signtficant doubt on the charty's ability
to continue as a going concem for a period of at least ￿e1ve months from when the financial
statements are authorised for issue.
Our responsibilitie5 and the responsibilities of the Irustee5 With respect to going concem are described
in the relevant sections of this report.
16

Youth Link Nl
Company Limited by Guarantee
Independent Auditovs Report to the Members of Youth Link Nl (contlnu8d)
Year ended 31 March 2024
other Informalion
The other information comprises the information induded in the annual report, other than Ihe financial
statements and our auditorfs report thereon. The trustees are ￿sponsible for the other information.
Our opinion on the financial statements does not cover the other infomiation and. except to tha extent
otherwise explicttly stated in our report. we do not express any fotm of assurance condusion Ihereon.
In connection with our audit of the financial ststements. our responsibility is to read the other
information and, in doing so. consider whether the other infom)ation is materially inconsistent with Ihe
financial slatemènls, or our kno￿edge obtained in the audit or othe￿iS6 appears to be materially
misstated. If we identfy such material inconsistencies or apparent material misststernents, we are
required to detemine whether there is a material misstatsment in the financial statements or a
material misstatement of the other infcrniation. If. based on the work we have performed. we condude
that there is a material misstatement of this other information. we are required to report that facl.
We have nothing to report in this regard.
Opinions on other Matters prescribed by the Cornpanies Act 2006
In our opinion. based on the work un¢Jertaken in the c¢)urse of ihe audrt:
The i￿O￿atIOn gtven in the trustees, report for the financial year for which the finan¢ial
statements are prepared Is conslstent wlth Ihe financial statements. and
The trustees. report has been prepared in accordan￿ with applicable legal requirernents.
Matters on which we are required to report by exceplion.
In the light of the knowledge and understanding of the charity and ts environment obtained in the
course of the audit, we have not identified material misstaternents in the trustees, report.
We have nothing Io report in respecl of the fc4k>wing tnatter5 in rdalion to whith the Companie5 Act
2006 requires us to rep)rt to you rf. in our opinion..
Adequ<ltE <iGwuntirwJ recor(Is have not been kept, or retutns adequate for our audlt have not
been received from branches not visited by us.. or
The financial statements are not in agreement with the accounting record5 and retums; or
Certain disdosures of trustees, remuneration specified by law are not made; or
We have not recewed all the informalion and explanations we require for our audit: or
The trustees were not enttlled to prepare the financial statements in accordance with the small
companies ￿gIme and take advantage of the small companies, exemptions in preparing the
directors, report and from the requirement to prepare a strategic report.
17

Youth Link Nl
Company Limited by Guarantee
Independent Auditor's Report to the Members of Youth Link Nl (contlnued)
Year ended 31 March 2024
Responsibilities of trustees
As explained more fully in the trjstees, responsibilities statement, the trustees (who are also the
directors for the purposes of Company law) are responsible for the preparation of the financial
tdlEtnertts and for being Satisfied that they give a true and farr vlew. an¢ for such Intemal control as
the trustees determine is necessary io enatAe the preparation of financial statements that are free
from material misstatement. whether due to fraud or error.
In preparing the financial statements. th8 trustees are responsible for assessing the charity's ability lo
continue as a going COn￿rn, disclosing, as applicable, matters related to going concern and using the
going concern basis of accounting unless the trusiees either intend to liquidate the Ghaiity or to cease
operations, or have no realistic altemative but to do so.
Auditorfs responsibilities for the audit of the financial ststements
Our objectives are to obtain reasonable assurance ab(wt whether the ffinancial statements as a whole
are free frorn material misstatement. whether due to fraud or error. and lo issue an auditor's report that
includes our opinion. Raasonable a55urance is a high level of assurance bul is not a guarantee that an
audit conducted in accordance with ISAS (UK) will a￿ayS detect a malerial misstatement when it
oxists. Misstatements can arise from fraud or effor and are considered material bf, individually or in the
aggregate, they could reasonably be expected lo infiuence the economic decisions of users taken on
the basis of these financial statements.
Irregularities, including fraud. are instances of non<ompliance wth laws and regulations. We design
prO￿dureS in line with our responsibilities, oudined above. to detect material misstatements in respect
of irregularities, including fraud. The extent to whith our procedures are capable of detecling
irregularities. including fraud is detsiled below..
In identifying and assessing risks of material misststement in respect of irregularities, induding fraud
and non-complian￿ with laws and regulations, we considered the following..
the nature of Ihg industry and sector. contrd environment and business performance induding the
design of the rernuneration policies. key drivers for directors, r8mun8ration, bonus levels and
perfomiance targets.
results of our enquiries of Managerr￿nt about their own Identif￿110n and assèssment of th8 risks
of irregularities.
any matters we identified having obtained and reviewed d￿UmentatiOn 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.
detectt.ng and responding to the risks of fraud and whether management have knowledge
of any actual, suspected. or alleged fraud.
the intemal controls established to mitigate risks of fraud or non-complian￿ with laws
and regulalions.
the matters discussed among the audit engagement team including significant component audtt
teams and relevant intemal specialisls, induding tax and valuations specialists regarding how and
where fraud rnighl occur in the financial statements and any potential indicators of fraud.
As a resuh of these procedures. we considered the opportuntties and incentives that may exist within
Ihe organisation for fraud and identrfied the 9￿atest potential for fraud. In common with all audits
under ISAS {UKI, we are also required to perform speofic procedures to respond to the risk of
management oVe￿Ide.
18

Youth Link Nl
Company Lirnited by Guarantee
Independent Auditorfs Report to the Members of Youth Link Nl [contlnu8d)
Year ended 31 March 2024
We also obtained an underslanding of the legal and regulalory frameworks in operatK)n, focusing on
provisions of those laws and regulations that had a direct effect on the determination of material
amounts and disclosures in the financial statements. The key laws and regulations we considered in
this context included ongoing compliance with the UK Companies Act and tax legislation.
In addition. we considered provisions of other laws and regulatK)ns that do not have a direct effect on
the financial statements but compliance wtth which may be fundamental for their ability to operale or to
avoid a material penalty.
As part of an audit in accordance with Is￿ (UKI. we exercise professional judgment and malntaln
professional scepticism throughout the audiL We also:
Identify and assess the risks of material misstatement of the financial ststements, whether due to
fraud or error, design and perfom audit procedures responswe to those risks, and obtain audit
evidence thal is sufficient and appropriate to provide a basis for our opinion. The risk of not
detecting a material misstatemenl resulting from fraud is higher than for one resulting from error.
as fraud may involve collusion. forgery. intentional omissions. misrepresentation5. or the ove￿Ide
of intemal control.
Obtain an under3tsnding of intemal control relevant to the audit in order to de3ign audit
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 appropriateness of accounting policies used and the reasonableness of accounting
estimates and related disdosures made by the trustees.
Conclude on the appropriateness of Ihe trustees. use of Ihe going concern basis of accounting
and, based on Ihe audit evidence oblained. whether a material uncertainty exists reLqted to
events or conditions that may cast significant doubl on the charitys ability to continue as 8 going
concem. If we condude that a material uncertainty exists. we are required to draw attention in
our auditorfs ￿POrt to the related disdosures in the financial statements or. if such disclosures
are inadequate, to mc(lfy our opinion. Our conclusions are based on the audit evidence obtained
up to the date of our auditorfs report. However, future events or condits'￿$ may cause the charity
to cease to continue as a going concern.
Evaluate the overall presentation, structure. and content of the financial statements, including the
disclosures, and whether the financial staternenls represent the underlyiThJ transactions and
events in a manner that achieves fair presentation.
We communicate with those charged with g0Veman￿ regarding, among other matters, the planned
scope and timing of the audit and signrficant audit findings. including any significant deficiencies in
internal Gontrol that we identify during wr audiL
19

Youth Link Nl
Company Limited by Guarantee
Independent Auditor's Report to the Members of Youth Link Nl (Gontlnu8d)
Year ended 31 March 2024
Use of our report
This report Is maoe soldy to the chantys memL)ers, as a body, in accordance with Chapter 3 of Part
16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the
charity's members those matters we are required to state to them in an auditor's report for no
other purpose. To the fullest extent permitted by law, do not a￿ept or assume responsibility to
anyone other than the charity and the charity's Members as a btsdy, for our audit work. for this report.
or for the opinions we have formed.
Conor Dolan FCA (Senior Statutory Auditor)
Fur and vwi beliÉilf ur
Finegan Gibson Ltd
Chartered accountants & statutory auditor
Causeway Tower
g James Street South
Belfast
BT2 8DN
24 September 2024
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