FOOTPRINTS WOMENS CENTRE
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF FOOTPRINTS WOMENS CENTRE
Opinion
We have audited the financial statements of Footprints Womens Centre (the 'parent charitable company,) and its
subsidiaries (the 'group') for the year ended 31 March 2024 which comprise Ihe group statement of financial
activities, Ihe group slatement of financial position. the company statement of financial position, the group statement
of cash flows, the company slalement of cash flows and the notes to the financia5 statements, induding a summary
of significant accounting policies. The financial reporting framework that has been applied in Iheir preparalion is
applicable law and Uniled Kingdom Accounting Standards, induding Financial Reporting Standard 102 Tho
Financial Reporting Standard applicable in the UK and Republic of lTrland (United Kingdom Generally Accepted
Accounting Practice).
In our opinion, the financial statements:
give a true and fair view of the state of the group's and parent charitable company's affairs as at 31 March
2024 and of ils incoming resources and application of resources. for the year then ended.
have been properly prepared in accordance with Uniled Kingdom Generally Accepted Accounting Practice:
and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
Wé conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and applicable
law. Our responsibilities under those standards are further described in the Auditorfs ￿SpOnsibl11t1eS ft)r the audit of
the fin8ncial sfatements section of our report. We are independent of the group and parent charitable company in
accordance with the ethical requirements that are relevant to our audit of the financial slatemenls in the UK,
including the FRC'S Ethical Standard. and we have fulfilled our other ethical responsibilities in accordance with
these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a
basis for our opinion.
Conclusions relatlng to golng concern
In auditing ihe financial statements, we have conduded ihat the directors, use of the going con¢em basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or
conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going
concern for a period of at least twelve months from when the financial stalements are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concem are described In the
relevant sections of this report.

FOOTPRINTS WOMENS CENTRE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF FOOTPRINTS WOMENS CENTRE
other Informatlon
The other information comprises the infomiation induded in the annual report other than the financial slalements
and our auditor's report thereon. The directors are responsible for the other infomiation ¢onlained within the annual
report. Our opinion on the financial statements does not cover the other information and. except to the extent
olhetwise explicitly stated in our report, we do not express any fomi of assurance conclusion thereon. Our
responsibilily is to read the olher infomiation and. in doing so, Consider whether Ihe other information is materially
inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otheNise appears
to be materially misslated. If we identify such material inconsistencies or apparent material misstatement5, we are
required to detemiine whether this gives rise to a material misstatement in the financial statements themselves. If,
based on the work we have performed. we condude that there is a material misslatement of this other information.
we are required 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 underlaken in the course of our audit-
the information given in the directors. report, prepared for the purposes of company law, for the financial year
for which the financial statements are prepared is Consistent wilh the financial slatements., and
the directors. report has been prepared in accordance wilh applicable legal requirements.
Matters on whlch we are requlred to report by exceptlon
In the light of the knowledge and understanding of the group and parent charitable company and its environment
obtained in the course of the audit, we have not identified material misslalements in the directors, report included
within the directors. report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires
us to report to you if, in our opinion:
adequate accounting records have not been kept, or tetums adequate for our audit have not been ￿ceiVed
from branches not visited by us- or
the financial statements are not in agreement with the accounting reixjrds and retums: or
certain disclosures of directors. remuneration specified by law are not made.. or
we have not received all the information and explanations we require for our audit., or
the direclors were not entitled to prepare the financial slatements in accordance with the small companies
regime and take advantsge of the small companies, exemptions in preparing the directors, report and from the
requirement to prepare a strategic report.

FOOTPRINTS WOMENS CENTRE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF FOOTPRINTS WOMENS CENTRE
Responsibilities of dlrectors
As explained more fully in the statement of directors. responsibilities, the directors are responsible for Ihe
preparation of the financial statements and for being salisfied Ihat they give a true and fair view, and for such
inlernal control as the directors determine is necessary to enable the preparation of finan¢ial statemenls that are
free from material misslatement, whether due to fraud or error.
In preparing the financial slatements, the directors are responsible for assessing the group's and parent charitable
company's ability to continue as a going concern. disclosing, as applicable, matters related lo going concern and
using the going concem basis of accounting unless the directors either intend to liquidate the charilable company or
to cease operations, or have no realistic aliemative but to do so.
Auditorfs responsibllitles for the audit of the financial statements
Our objeclives are to oblain reasonable assurance about whether the finanryal statements as a whole are free from
malerial misstatement. whether due to fraud or error, and to issue an audito¢s report Ihat includes our opinion.
Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance
with ISAS (UK) will always delect a material misstatement when tt exists. Misstatements can arise from fraud or
error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence
the economic decisions of users taken on the basis of these financial statements.
The exlent to which our procedures are capable of detecting irregularities. induding fraud. is detailed below.
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FOOTPRINTS WOMENS CENTRE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEIIqBERS OF FOOTPRINTS WOMENS CENTRE
Extent to which the audit was consldered capable of detectlng irregularitles, Including fraud
We identify and assess Ihe risks of material misstatement of the financial statements, whether due to fraud or error.
and then design and perform audit procedures responsive to those risks. induding oblalnlng audit evidence that is
sufficient and appropriate to provtde a basis for our opinion.
In identifying and assessing potential risks of material misstatement in respect of i￿egUlarities, including fraud and
non-compliances with laws and regulations, we considered the following..
The nature of Ihe industry and sector, control environment and business performan￿, including the group's
remuneration policies for directors. bonus levels and performance targets, if any.,
Results of our enquiries of management about their own identification and assessment of the risks of
irregularities-
Any matters we identified having obtained and re￿￿eWed the group's documentation of their policies and
procedures relating to-
Identifying, evaluating and ￿MplyIng with laws and regulations and whether they were aware of
any instance of nonucompliance:
Detecting and responding to the risks of fraud and whether they have knowledge of any actual.
suspected or alleged fraud: and
The internal conlrols established to mitigate risks of fraud or non-compliance with laws and
regulations.
g. The matters discussed among the audit engagement team regarding how and where fraud might occur in
the financial statements and potential indicators of fraud.
As a result of these procedures, we considered the opportunities and incentives that may exist within Ihe group for
fraud and identified the greatest potential for fraud in income recognition. In common wilh all audits under ISA$
(UK), we are also requlred to perfortn speGific procedures to ￿Spond to the risk of management override.
We also obtsined an understanding of the legal and regulatory frameworks that the group operates In, focusing on
provisions of those laws and regulations that had a direct effect on the detemiination of material amounts and
disclosures in Ihe financial statements. The key laws and regulations we considered in Ihis context included the
Companies Act 2006, and local tax legislation.
In addition, we considered provisiorbs of other laws and regulations that do not have a direct effect on the financial
slatements but compliance with which may be fundamental to the group's ability to operate or to avoid a material
penalty.
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FOOTPRINTS WOMENS CENTRE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF FOOTPRINTS WOMENS CENTRE
Audit response to risks identlfled
Our procedures to respond to the risks identified included the following:
Reviewing the financial statement disdosures and lesting to supporting documentation to assess
compliance wilh provisions of relevant laws and regulations described as having a direct effect on the
financial statements;
Enquiring of management conceming actual and potential litigation and dalms.
Perfoming analytical procedures to identify any unusual or unexpected relationships that may indlcate
risks of material misstatement dug to fraud.
Reading minutes of meetings of those charged with govemance and reviewing correspondence with tax
aulhorities., and
In addressing the risk of fraud through management override of conlrols. testing the approprialeness of
journal entries and other adjustmenls.. assessing whether Ihe judgements made in making accounting
eslimates are indicative of a potential bias- and evaluating the business rationale of any significant
Iransactions thal are unusual or outside the nomial course of business.
We also communicated relevant identified laws and regulations and potential fraud risks to 811 engagement team
members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the
audit.
Owing io the inherent limitalions of an audit, there is an unavoidable risk that we may not have detected some
material misstatements in the financial statements, even though we have properly planned and performed our audit
in accordance with auditing standards. In addition, as with any audit, there remains a higher risk of non-detection of
irregularities, as they may involve collusion, forgery. intentional omissions, misrepresentations, or the override of
internal controls. We are not responsible for preventing non-compliance and cannot be expected to detect non-
compliance with all laws and regulations.
A further descripiion of our responsibilities is available on the Financial Reporting Council's website at: https.'Il
w.frc.org.uklauditorsresponsibilities. This description foms part of our auditols report.
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FOOTPRINTS WOMENS CENTRE
INDEPENDENT AUDITOR'S REPORT {CONTINUED)
TO THE MEMBERS OF FOOTPRINTS WOMENS CENTRE
Use of our report
This report is made solely to the charitable company's members, 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 charitable company's
members those matters we are required to State to Ihem in an auditorfs report and for no other purpose. To the
fullest exient permitted by law, we do not accept or assume responsibility to anyone other than the charitable
company and the charitable company's members as a body. for our audit work. for this report. or for the opinions we
have formed.
Mrst
phen Houston FCA (Senior Statutory Auditor)
for and on behalf of GMCG LISBURN
Chartered Accountsnts
ststutory Auditor
Century House
40 Crescent Business Park
Lisburn
BT28 2GN
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