Hope365 Independent Auditor's Report to the Member4 of HOP65 Opinlon We have audited the financial statonents of Hope365 (the 'charity? for the year ended 31 October 2024, which comprise the Statement of Financial kniviti¢5. Balon¢¢ Sheet. ststenllt of Cth Flows. and Notes to the Financial Statements. including ts sumw of si8nificont a¢wunting policies. The financial reportin8 frnm¢work that has been aFpiied in their preparation is Uni¢¢d Kingdom Aco)urtting Standard4 cornprising Charities SORP- FRS 102 The Financial ReN)rting StandaTd applicable in the UK aTrJ Republtc of treland, and applicable law (Unit¢d Kingth)m Generally Ac• Accounting Prartice). In our opinion the f0111 styt¢m¢nts: give a true and fair view of the state of the ¢twity's affairs as at 31 October 2024 and of its incoming Tesourc¢s and #ppli¢atiort of resour, including its income and expenditur4 for the year then ended. hav¢ been properly prepared in accordanc¢ with UDit¢d G¢n¢rally Acttpted AcUnting Practice. have been prepared in accordance vrith the requiremeDts of the Companies Act 26. B¥$is for fjpittion We cA)nducted our audit in accordance with Inteniational Standarth OD Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilitie3 under th05¢ Standords are fjjrther described iti the auditor resp)nsibiiities for the audit of the financial statements section of our retKtrrL We are indyndent of the djarity in accordance with the ethical r¢quirements thai are r¢l¢vJrtt to our audit of the financial staternents in the UK, including the FRC'S Ethical Standard, and we have fvlfilled our other ethical resp)nsibilities in accordance with these requirements. We believe that the a31¢ ¢viden¢¢ hav¢ obiained is sufficient and appropriate to provide a b15 for our opinion. Conclusions relkng to going ¢•u¢eT tTh auditing the financial 3talem¢nty bav¢ that th¢ tntstee3 of the 80in8 concern basis of accounting in the preparntion of the financial staternrnts is appropriat& Based on the work we have perfoTm4 we Iw¢ not identified any malerial uncertainties relating to events or onditions thai individually or collectively) may ¢ast significant doubt on the charity's ability to continue a going concern for a period of at least twelve moDths frnm when the 0178inal fllwKiai statements were authorised for i¢. Our responsibilities and the re4K)nsibilities of the trustees with reSt to going concern are dribed in the relevant sections of this rert. Otker iDform•lion The trustees are resnsIble for the other infornti0n. The other information Comprises the infomwtion included in th¢ annual r¢pori other than the financial statements and our Juditor's rert th¢ro)n. (kn opinion on th¢ financial glatements does not CVer the other information and, except to the extent otherwise explicitly stated in our rep)rL we do not express any forni of a&suraDce conclusion thereon. In conne10n with our audit of the financial Ststem our Tesportsibility is to read the other information and. in doing so, Consider whether the othcr infornwtion is n)aterially innSIstel with the financial statements or our knowledge obtained in the 8JIt or otherwise appears to be maially misstst¢d. If N%r identify such material inconsiM¢nci¢s or apparent material misstatem we ar¢ r4uirvJ to detmine h¢r th¢r¢ is a mat¢rial misstatement in the fmancial statements or a material misststement of the other infomMtion. If. based on the 4fjrk we have rfOrn we conclude ther¢ is a material rnis5tstrment of this other inforn1ati0 N4t are required to rewrt that facL We have nothing to rq)ort in this regard. Page 8
Hope365 Independent Alldltor's Report to the Member& of Hope365 Opinioo on other matter prescribed by the Companks Act 2•06 In our Opinio bas¢d on the M)rk und¢rtak¢n in th¢ collr of the audiL' the infOrnll0n given in the Tntses' Report for the financial year for Nthich the finala1 statnts ar¢ pr¢pared As consistent with the financial 5tstcrnents" at the Rert h&8 been prepaTed in accordance with applicable legal requiremen Matter5 on which Ive re required to report by ex¢eptioo In the light of our kth)wledge and understanding of the cbarity and its enviTonment obtained in the course of the audiL we have not identifi¢d material misstatements in the T, Re[l We have nothing to rert in respect of the folJowi08 OtIS kn the Companies Act 2(K16 requires us to report to you if. in OLIT opinion: adequate a(wunling recoTds have not beffl kepl or returns ado]uat¢ for our audit hav¢ not b¢en received from bran¢he5 not V15ited by or the fuwicial stments are not in with the a1)unting records and retiffn4 or certain disclosures of truslees Ternuner)tion specified by law are rt mad¢. or we have not received a]1 the infornmtion and explanations we require for our auditi the directors were not entitled to prepare the fmanci81 $tstents in X¢4)rd with the small o)mpanie8 re8itne 2nd take advanta8e of the 5rnall compws. exemptions its PTewiti8 directors. rep)rt ond from the requirement to prepare a str&trgi¢ reN)rL Responslbfilities of tnte¢S As ¢xplain¢d Thre f)Jlly in the {set out on page ), the tThtea are re5pJnsible for th¢ pYepMralion of the financial stst¢ments and for being satisfied that they give a true aThJ fair view. and for such internal control as the trustees det¢rmin¢ is nec¢s5ary to enable the preparation of financial staternts that free from mariaJ mi35tat¢rnenL whether due to fraud or error. ln preparing the financial statements, the trustees aTe Tesp)Dsible for assessin8 the charity's ability to ltinUe as a going Con disclosin& as applicable, matters related to going o)ncern and using the going concern basis of
ccountill8 unless the trustets either intend to liquidate the charity or to cease operation4 or have no realistic
aitrrnative but to do y). Audltor reypollslblillles for the *dftt of the fm4n¢il statements Our objectives are to obtsin rellable assur about whether the fanciAl ststemeDts & a whole are free from material misstatement. whether due to fraud or error. and to issue an auditor's rep)rt that includes o opinion. Reag)nabl¢ assuranc¢ is a high level of sUranCe. but is not a guarantee that an audit conducted in a¢coTd8nce with ISAS (UK) 11 always detect a material n)isstaternent when it exists. MI121ements can arise from fraud or error and ar¢ wnsider¢d material it iThdividually or in the aggregale. they could rellablY be expected to influence the economic thcisions of users taken on the ba815 of these financial statements. Tr extent to which our procedures are capable of detectin8 ifTe8ularitiw incldIng frjwj is dets11 below: Page 9
Ho365 Indepeodent Auditor's Report to the Members of Hope365 We coLsidered the OPWrtiItie9 and incetttives that may exist within the Charity for fraud and identified the greatest pot¢ntial for fraud ID rel10n to Tevenue reco8llition and paent of amounts from the Charity. In mmon with all audits under ISA5 (UK), we are also Tequired to perforni specific procctheS to respond to the risk of management OV¢TTide. We also obtsined an uttderstanding of the legal and regulatory fraMerkS that the Clarity oimtes in. foc18 on provisioA8 of those laws and regulations that h1 a direct effea on the determination of material amounts and di5c105ure5 in the fitwKial statements. The key law5 and regtiOns w¢ ¢onsidered in this cotttext included Companies Act 2006. Clwiti&s Act (Nt) 2008 and guidance PTovided by the Charity Commission for Northern Ireland. In &ldition. we considered provisions of relevant laws and regulations that do have & direct effect on th¢ fllwicial statcm¢nts but c4)mpli¥n¢e with which may be fiuKlamental ts) the Charity's ability to opernte or to avoid a material penalty. Our procedures to resp)nd to risks identified included the following: - r¢viewiDg the fllwiciai statement dis¢losures and testing to suppoiting thcumentation to assess (x)mplian¢e ith provisions of relevant laws and regulations dewibed &$ having a direct effect on the flnancial statem - enquiring of Managerne regarding acwal and potential litigation and claitns" - perforniing ana11¢al proeedures to identify any unusual or unexpected relatithships that may indicate risks of rnalerial mi5Statement due to frau¢l - reading minutrs of meetings of those charged with governance and Teviewing re8u]aiory COeSpOnd¢e with th¢ Chlty ColntniiOll for Northern Jrelrt. - in addressing the risk of hud thmugh management override of Cntrol5 we. tested the appropTiateness of journal entries and other Jjustments' ass¢sKd whether the judgements made in making acwunting estimates are indicative of a F•¢nti bi&8. evaluatrA the business rarionale of any Si8Difieant transons. and where &8ible obtained direct confirnulion of Imlantts lnikpit1Y from the relevant party. We aig) communicated relevant identified law5 and regulatioDS and tential fr8ud risks to all engagement team memb¢rs. 3nd remained alert to any indicati0Th8 of fraud or noTro)mpli8nce with laws and re8ulations throughout the audil. Because of the inher¢nt limitations of an audii ther¢ is a risk that will not detect all xrregulariti&s. ltieluin8 those leading to a material misststement lo the financial ststements vr nonvwmplianle with regulation. This risk incrcascs th¢ mor¢ that ujmpliance with a law or regulation is removed frorn the ¢v¢nts and transactioAJs reflected in the financial statements. we will be less likely to berL)me awdre of instsnces of non*ompliance. The risk is also greater regarding irregularitie5 occuThing due to fraud rath¢r thgtt error. fraud Involves intentional ¢ort¢eahnenL forgery. Collusio omission or rnisrepresent8ti0n. P8ge 10
Hope365 Independent Auditor's Report to the Members of Hope365 Use of olr report This r¢wrt is made solely to the ¢haritable company's tru¢¢5. as a ix)dy. in accordance Viith Clw)ter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken that might state to the charity'3 trustees those matters we are required to statr to them in an auditor's report for no other puTSe. To th¢ fi1¢51 extent p¢miitted by law, we (*) not wt or assume reSnSIbility to anyone other than the charitsble C4)mpany and its tsustees a8 a )dy. for ow audit for this rqy)rL or for the optnions we have formed. Bany For ¢nioT Ststutory Auditor) of TB Millar & Q). Siattrtory Auditor onbe 6 Do4gh Ballyclare Co Antri BT39 9BG 26 March 2025 Pa8e 11