focus on family Nurturing & Development Centre LETTER OF REPRESENTATION To: C.D Diamond & Co Chartered Accountants & Registered Auditors Dear Sirs The following representations are made on the basis of enquiries of management and staff with relevant knowledge and experience such as we consider ne￿$sary in connection with your audit ofthe charitable company s financial statements for the year ended 31 March 2024. These enquiries have included inspection of supporting documentation where appropriate. All representations are made to the best of our knowledge and belief. General We have fulfilled our responsibilities as directors as set out in the terms of your engagement letter dated Ph September 2022, under Ihe Companies Act 2006 for preparing financial statements in accordan￿ with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), for being satisfied that they give a true and fair view and for making accurate representations to you. 2 All the transections undertaken by the charitable company have been properly reflected and recorded in the accounting records. 3 All the accounting records have been made available to you for the purpose of your audit. We have provided you with unrestricted access to all appropriate persons within the charilable company, and wilh all other records and related information requested. induding minutes of all rnanagement and trustee meetings and correspondence with The Charity Commission for Northern Ireland. The financial statements arè free of material misstatements, including omissions. The effects of unGorreGted misstatements are immaterial both individually and in total. Internal control and fraud We acknowledge our responsibilty for the design, implementation and rnaintenance of internal control systems to prevent and detect fraud and error. We have disclosed to you the results of cur risk assessment that the finanaal statements may be misstated as a result of fraud. 7 We have disclosed to you all in51ances of known or suspected fraud affecting the entity involving management, employees who have a significant role in inlemal control or others that Gould have a material effect on the financial statements. We have also disclosed lo you all infrirmation in relation to allegations of fraud or suspected fraud affecting the entity's financial statements communicated by Current or fomer employees, analysts, regulators or others. Surestart LOTfERYFUIIDED Focus on F8Jully. Glenburn House, ii-17Glenburn Cres(xrt. Ball￿ally, CA)leraine, BT52 2QR Tel: 028 7032 9550. Email: foeu$ollf8mlly@btcoDnecLeorn Accepted as acharity by HM Revenue and Customs focus on family Nurturing & Development Centre Assets and liabilities 9 The charitable company has satisfactory title to all assets and there are no liens or encumbrances on the assets, except for those that are disclosed in the notes to the financial statements. 10 All actual liabilities, contingent liabiliiies and guarantees given to third parties have been recorded or disclosed as appropriate. 11 We have no plans or intentions that may materially alter the carrying value and where relevant the fair value measurements or classification of assets and liabilities reflected in the financial statetnents. Accounting estimates 12 The methods, dala and significant assumptions used by us in making accounting estimates. and their related disclosures. are appropriate to achieve recognition, measurement and disclosure Ihat is reasonable in the context of the applicable financial reporting framework. Loans and Arrangements 13 The Gharitable company has not granted any advances or credits to, or made guarantees on behalf of. directors other than those disclosed in the financial statements. Legal clalms 14 We have disclosed to you all claims in connection with litigation that have been, or are expected lo be, re￿Ned and such matters, as appropriat8. have been properly accounted for, and disclosed in, the fsnancial statèmènts. Laws and regulatlons 15 We have disclosed to you all known instan￿$ of non40mplian￿ or suspected non-compliance with laws and regulations whose effects should bè considered when preparing the financial statements. Rèlated partles 16 Related party relationships and transactions have been appropriately accounted for and disclosed in the financial statements. We have disclosed to you all relevanl informalion concerning such relationships and transactions and are not aware of any other matters which require disclosure in order lo comply with legislative and accounting standards requirements. Subsequent events 17 All events Subsequent to the date of the financial statements which require adjustment or disclosure have been proyerly accounted-for-andtisclose"d Surestart LOTTENYFUNUED Focus on Famity, Glenburn House. ii.17GleubuTD CTescenL Ballysajly. Coleraine. BTs2 2QR Tel: 028 7032 9550. Emall.. focusoDfamiiy@btCODnect.com Accepted as a thtyby HM Revenue and C￿StoMS focus on family Nurturing & Development Centre Going Concern 18 We believe that the charitable company's financial statements should be prepared on a going concern basis on the grounds that current and future sources of funding or support will be more than adequate for the haritable company's needs. We also confirm our plans for future action required to enable the charitable company to continue as a going concem are feasible. We have considered a period of ￿e1ve months from the date of approval of the financial statements. We believe that no further disclosures relaling to the charitable company's ability to continue as a going con￿rn need to be made in the financial statements. Grants and donations 19 All grants, donations and other income, the re￿Ipt of which is subject to specific terms or conditsons, have been notified to you. There have bèèn no breaches of terms or conditions in the application of such income. Restrictsd grants and donations are as follows: Coleraine Surestart Partnership Dfc (Nurturing) Dfc {SDEPI Cornmunity Foundation National Lottery Fund Halifax Foundation Causeway Coast & Glens Borough Council We acknowledge our legal responsibilities regarding disclosure of infomation to you as auditors and confirm that so far as we are aware, there is no relevant audit information needed by you in connection with preparing your audit report ofwhich you are unaware. Each director has taken all the steps that he ought to have tsken as a director in order to make thèmselves aware of any relevant audit information and to establish that you are aware of that information. Yours faithfully Signed on behalf of the boar of directors Surestart LOTTERYFUNDED Focus on Fgmilyp Glenburn House. 11.17 GleDburn CresceDL BaJlysa]]y. ColeTain4 ￿52 2QR Tel: 028 7032 9550. Email.. focusoDfamily@btconllect.com Ac