Wishing Well Family Centre
Company Lirnited by Guarantee
Independent Auditor's Report to the Members of Wishing Well Family Centre
Year ended 31 March 2023
Opinion
We have audited the financial statements of Wishing Well Family Centre (the 'charity') for the year
ended 31 March 2023 which comprise the stalement of financial activities (including income and
expenditure account), statement of financial position. statemenl of cash flows an(J the relate(i notes,
including a summary of significanl accounting policies. The financial reporting framework thal has
been applied in their preparation is applicable law and United Kingdom Accounting Standards,
including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland
(Uniled Kingdom Generally Accepted Accounting Practice).
In our opinion the finan￿al statements-
give a true and fair view of the state of the charity's affairs as at 31 March 2023 and of its
incoming resources and application of resources. includin9 Its income and expenditure. for the
year then ended:
have been propedy prepared in accordance viith United Kingdom Generally Accepted
Accounting Practice;
have been prepared in accordance wrth the requirements of the Companies Act 2006.
Basis tor opinion
We conducted our audit in accordance with Intemational Standards on Auditing (UK) (ISAS (UK)) and
applicable law. Our responsibilities under those standards are further described in the auditor's
responsibilities for the audit of the financial statements section of our report. We are independent of
the charity in accordance with the ethical requirements that are relevant to our audil of the financial
statements in the UK, including the FRC'S Ethical Standard, and the provisions available for small
entities, in the circumstances set out below, and we have fulfilled our other ethical responsibilities in
accordance with these requirements. We believe Ihat the audit evidence we have obtained is sufficient
and appropriate to provide a basis for our opinion.
In common with many organisations of a similar size and nature of this charity, we provide non-audit
services to assist them prepare and submit retums to the tax authorities and assist with the
preparation of their financial statements.
Conclusions relating to going concem
In auditing the financial statements. we have concluded that the trustees, use of the going concern
basis of accounting in the preparation of the financial ststements is appropriate.
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events or conditions that, individually or collectively. may cast significant doubt on the charity's ability
to continue as a going concem for a period of al least twelve months from when the financial
statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described
in the relevant sections of this report.

Wishing Well Family Centre
Company Limited by Guarantee
Independent Auditorfs Report to the Members of Wishing Well Family Centre
(eontlnued)
Year ended 31 March 2023
Other infomiation
The other infomiation comprises the infomiation included in the annual report. other than the financial
statements and our auditor's report thereon. The trustees are responsible tor the other intormation.
Our opinion on the financial statements does not cover the other information and, except to the extent
Othe￿iSe explicitly stated in our report. we do not express any form of assuranGe conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other
information and, in doing so. consider whether the other infomiation is materially inconsistent with the
financial statements or our knowledge obtained in the audit or otherwise appears to be materially
misstated. If we identfy such material inconsistencies or apparent material misstatements. we are
required to determine whether there is a material misststement in the financial statements or a
material misstatement of the other information. If. based on the work we have performed, we conclude
that there is a material misstatement of this other information. we are required to report that fact.
We have nothing to report in this regard.
Oplnlons on other matters prescribed by the Companles Act 2006
In our opinion, based on the work undertaken in the course of the audit:
the information oiven in the trustees. report for the financial year for which the financial
statements are prepared is Gonsistent with the financial statements,. and
the trustees, report has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the charity and its environment obtained in the
course of the audit. we have not identified material misstatements in the trustees, 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 rf. in our opinion-
adequate accounting records have not been kept, or retums 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 returns; or
certain disGlosures of trustees. remuneration specified by law are not made. or
we have not received all the infomiation and explanations we require for our audit., or
the trustees were not entitled to prepare the financial ststements in accordance wilh the small
companies regime and take advantage of the small companies. exemptions in preparing the
directors, report and from the requirement to prepare a strategic report.

Wishing Well Family Centre
Company Limited by Guarantee
Independent Auditorfs Report to the Members of Wishing Well Family Centre
(eontinuedj
Year ended 31 March 2023
Responsibilities of trustees
As explained more fully in the trustees, responsibilities statement, the trustees (who are also the
directors for the PL5fposes of Gompany law) are responsible for the preparation of the financial
statements and for being satisfied that they give a true and fair view. and for such internal control as
the trustees determine is necessary to enable the preparation of financial statements that are free
from material misststement, whether due to fraud or error.
In preparing the financial statements. the trustees are responsible for assessing the charity's ability to
continue as a going concem, disclosing, as applicable. matters related to going concern and using the
going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease
operations, or have no realistic alternative but to do so.

Wishing Well Family Centre
Company Limited by Guarantee
Independent Auditor's Report to the Members of Wishing Well Family Centre
fcontinuedj
Year ended 31 March 2023
Auditor's responsibilities for the audit of the financial statements
Our objÈGlives are to obtsin reasonable assurance about whether the financial statements as a whole
are free from material misststement, whether due to fraud or error. and to 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 with ISAS (UK) will always detect a materi81 misstatement when it
exists. Misstatements can arise from fraud or error and are considered material if. individually or in the
aggregate, they could reasonably be expected to infiuence the econornic decisions of users taken on
the basis of these financial statements.
Irregularities. including fraud, are instances of non-compliance with laws and regulations. We design
procedures in line with our responsibilities, outlined above, to detect material misstatements in respect
of irregularities, including fraud. The exient to which our proGedures are capable of detecting
irregularities. including fraud is detailed below:
In identifying and assessing risks of material misstatement in respect of irregularities. including fraud
and non-cornpliance with laws and regulations. we considered the following-.
the nature of the industry and sector. control environment and business performance induding the
design of the remuneration policies. key drivers for directors. remuneration, bonus levels and
perfomiance tsrgets.,
results of our enquiries of management about their ovffl identtfication and assessment of the risks
of irregularities-
any matters we identified hawng obtained and reviewed documentation of their policies and
procedures relating to:
identifying, evaluating and complying wtth laws and regulations and whether
management were aware of any instsnces of non-compliance"
detecting and responding to the risks of fraud and whether management have knowledge
of any actual, suspected or alleged fraud:
the internal controls established to mitigate risks of fraud or non-compliance with laws
and regulations.
the matters discussed among the audit engagement team including significant component audit
teams and relevant intemal specialists, including tax and valuations specialists regarding how and
where fraud might occur in the financial statements and any potents'al indicators of fraud.
As a result of these procedures, we considered the opportunities and incentives that may exist within
the organisation for fraud and identified the greatest potential for fraud. In common with all audits
under ISAS {UK), we are also required to perfomi specific procedures to respond lo the risk of
management override.
We also obtalned an understanding of the legal and regulatory fra[n￿￿Urkb iii vp¥ration, foGusing 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 Gonsidered provisions of other laws and regulations that do not have a direct effect on
the financial ststements but compliance with which may be fundamental for their ability to operate or to
avoid a material penalty.

Wishing Well Family Centre
Company Limited by Guarantee
Independent Auditor's Report to the Members of Wishing Well Family Centre
(continuedj
Year ended 31 March 2023
As part of an audit in accordance with ISAS (UK), we exercise professional judgment and maintain
professional scepticism throughout the audit. We also=
l(ientify and assess the rfsks of rnaierlal mlssiaiemeni oi the flnanclal siaiements, whether due to
fraud or error, design and perfomi audit procedures responsive to those risks, and oblain audit
evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not
detecting a material misstatement resulting from fraud is higher than for one resulting from error.
as fraud may involve collusion. forgery, intentional omissions, misrepresentations, or the override
of internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit
procedures that are appropriate in the circumstances, but not for the purpose of expressing an
opinion on the effectiveness of the internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting
estimates and related disclosures made by the trustees.
Conclude on the appropriateness of the trustees. use of the going concem basis of accounting
and, based on the audit evidence obtained. whether a material uncertainty exists related to
events or conditions that may cast significant doubt on the charity's ability to continue as a going
concern. If we conclude that a material uncertainty exists, we are required to draw attention in
our auditor's report to the related disclosures in the finanr.i21 statements or. if such disclosures
are inadequate. to modify our opinion. Our conclusions are based on the audit evidence obtained
up to the date of our auditor's report. However, future events or conditions may cause the charity
to cease to continue as a going concem.
Evaluate the overall presentstion, structure and content of the financial statements. including the
disclosures, and whether the financial statements represent the underlying transactions and
events in a manner that achieves fair presentation.

Wishing Well Family Centre
Company Limited by Guarantee
Independent Auditor's Report to the Members of Wishing Well Family Centre
{contsDued)
Year ended 31 March 2023
We communicate with those charged with govemance regarding, among other matters. the planned
scope and liming of the audit and significant audit findings. including any significant deficiencies in
internal control that we identify during our audit.
Use of our report
This report is made solely to the charity'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
charity's members those matters we are required to state to them in an auditorfs report and for no
other purpose. To the fullest extent permitted by law. we do not accept or assume responsibility to
anyone other than the charity and the charity's members as a body. for our audit work, for this report,
or for the opinions we have fonned.
Paul Dolan FCA (Senior Statutory Auditor)
For and on behalf of
Finegan Gibson Ltd
Chartered accountants & statutory auditor
Causeway Tower
9 James Street South
Belfast
BT2 8DN
18 October 2023
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