Advice North West Independent Auditor's Report to the Members ofAdvice North West Oplnion We have audited the financlal slalements of Advice North West (the 'charilable company'l lor the year ended 31 March 2023 which comprise the Statement of Financial Activities. the Balance Sheet and notes to the financlal statements, including significant accounting policies. The financial repoTling framework that has been applied in their preparatlon is applicable law and United Kingdom Accounting Standards, including Financial Reportlng Slandard 102 The Financial Reporting Standard applicable in the UK and Republic ol Ireland (United Kingdom Generalty Accepted Accounlino Praclicel. In our opinion the financial slalemenls.. give a true and fair view of the state ol the charitable company's affairs as al 31 March 2023, and of ils incomino resources and application of resources, including its income and expenditure, for the year ended., have been properly prepared in accordance with United Klngdom Generally Accepled Aooounllng Practi￿.. and have been prepared in accordance wilh the requirements of Ihe Companies Act 2006. Basls for oplnlon We conducted our audit in accoidance with International Standards on Audilinc IUKI IISAS IUKII and applicable law. Our 18sponsibilities under Ihose standards are further described in Ihe auditor responsibilitles for the audit of the financial slalements seolion of our repori. We are independent of the charilable company in accordance wilh Ihe ethical requirements that are relevant to our audit ol the fin8nci81 slalemenls in the UK, including the FRC'S Ethical Slandard, and we have fulfilled our other ethical responsibilities in accordance wilh Ihese requirements. We believe that the audit evidence we have obtained is sufficient and appropriale lo provide a basis for our opinlon. Contlu5ions relatlng to golng concern In auditing the financial slalemenls, we have concluded that Ihe trustees, use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not idenllfied any material uncerlainlies relaling to events or conditions that, individually or collectively, may casl significant doubl on the charilable companys ability lo continue as a going concern for a period of at le851 twelve months from when the financial s13lements are aulhorised for i55ue. Our iesponslbilitles and the responsibilities of the Irustees with respect to going concern are described in the relevant sections of this report. Other Information The other infotrnalion comprises the information included in the trustees, annual report. other than the financial statements and our audilorfs report Ihereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the exient otherwise explicilly stAted In our report, we do not express any form of assurance conclusion Iheieon. Our responsibility is lo read the other information and, In doing so. consider whether the olher information is materially inconslslent with the financial statements or our knowledge obtalned in the course of the audit or otherwise appears to be malerlalSy misstated. If we idenlify such maleiial inoonsislencies or apparent rnaleiial misstatements. we are required lo deleirnine whelher this gives rise lo a malerial misstatement in the finanaal slaternents Ihemselves. 11, based on Ihe work we have performed, we conclude that Ihere is a material rni5slalemenl of this olher informalion, we are reqlli￿d to repori that fact. We have nothing lo report in Ihls regard, Opirtion8 on othèr matters prescribed by the Companles Act 2006 In our opinion, based on the work undertaken in the course ol the audit.. the information given in the trustees, report prepared for the purposes of company law, for the financial year forwhich the financial slalements are prepared is conslstent with the financial slatements.. and the directors, report Included within the trustees. report has been prepared in accord8nce with applicable legal requiiemènts. Advice North West Independent Auditor's Report to the Members ofAdvi¢e North West Matters on whlch we are requlred to report by ex¢eption In the light of the knowledge and undeTslanding of the charil¥ble company and ils environment obtained Sn the course ol the audit. we have not identified material misslalemenls in the directOTS' report Included within the Iruslees. report. We have nothing to report in ￿SpeCt of the followlng mallers in relalion lo which the Comp8nles Act 2006 requires us to report lo you il, in our Opin￿n.. adequale accounting records have not been kept, or returns adequate for our audit have not been reeelved from branches not visited by US,. OT the financlal stalements are not in agreement with the accounting records and relurns.. or certain disclosures of direclors, remuneration specified by law are not ni8de', or we have not received all the infom81ion and explanallons we require lor our audit.. or the trustee5 were not enlilled lo prepare the financial statements in accordance with Ihe small companies regime and lake advantage of the small companies, exemption5 in preparfng the directors, report and from the requirement to prepare 8 strategic repori Rèsponslbllltles of directOTS As explained more fully in the Iiustèes. ￿SponSIbIlItIeS statement sel oul on page 3, the trustees Iwho are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial sla16ments and for being satisfied that they give a truè and fair view, and for such internal control as thè trustees deterinine is necessary to enable the preparation of financial statements Ihat are free from Inalerial misslalemenl, whether due lo fraud or error. In preparing the financial statements, the trustees are responsible loi assessing the ch8rllable company's ability to conlinue as a going concein, dlscloslng, as appllcable, mallers related lo goino concem and using Ihe going concern basis of accounting unless the Iiuslees either intend lo liq￿Idate Ihe charitable company or lo Gease opèr8llons. or have no realistic allernalive bul lo do so. Auditor's rèsponslbllltles for the audlt of the financial statèmènts Our objectives are lo obtain reasonable assuTance about whelher Ihe financial statements as a whole are free from material mlsststement, whether due to fraud or error, and lo Issue an audilor's report that iiicludes our opinion. Reasonable 8ssur8nce Is a high level ol assurance, bul is not a guarantè6 that an audit conducted in accordan￿ wilh ISAS IUKI will always dele¢l a materlal mlsstatement when it exists. Misstatements Can arlse from fraud or error and are consldered material if, individually or in the agureoale, they could reasonably be expeoled lo Influence the economic decision5 of users taken on the ba818 of these financial statements. Irregularilies, including figud, are inslances of non-compliance wilh laws and règulatlons. We design procedures in line wlth our responsibilities, oullined above. lo detect material misstatements in respect of Ir￿guIall1les, Includlno fraud. Because of the Snherent Ilmitations of an audit, there is a risk th31 we will not detect all irregularities, including those leading to a maleiial mlsstatement in the financial slalements or non-compliance with regulalion. This risk increases the more Ihal compliance with a law or regulation is removed from the events and transactions reflected in Ihe financial slalements, as we will be less likely lo become aware ol Instances of non-compliance. The risk is also greater regarding irregularfties occurring due to fraud ialher than error, As fraud involves intentional concealment. forgery, collusion. ornission 01 misrepresenlalion. As part of an audit in accordance with ISAS IUKI, we exèrclse professional judgment and mainlain professional soeplicism throughoul the audit. We also.. Identify and assess the risks of material misslaternenl of the financial statements, whether due lo fraud or error, design and perfom audit procedures responsive lo Ihose risks, and obtain audil evidence that is sufficient and appropriate to provide a basis for our opinion. The risk ol not delecling 8 malerlal mlsstalement resulting from fraud Is higher than for one resulting from Èrror, as fr8ud may involve collusion, forgery, Inlenllonal omlssions, misrepresenlalions, or the override of internal oonlrol. Obtaln an understanding of inlem81 control relevant lo the audit in order lo design audit proc¢durès that are approprfale in the cirCumstan￿s, bul not for the purpose of expressing an opinion on Ilie effectiveness ol thè charitable company's Inlemal control. Evaluate the appropriateness ol accounting policies used and Ihe reasonableness of accounting estimales and rel818d disclosures made by the dlrectors. Conclude on the appropriateness of the trijslees. use ol the going Gonoern basis of accounlino and, based on the audit evidence obtained, whether a materi81 uncertainty exisls related lo events or ¢onditions that may cast slgnificanl doubl on the charitable ¢ompany's abllily to continue as a going concern. If wè conclude Ihal a material uncertalnty exists, we are required to draw attention In our audltor's report lo Ihe related dis¢losvres in the fin8nelal slalemenls or. If such disclosures are inadequate, lo Modify our oplnion. Our conclusions are based on the audit evidence obtaitTred up to the date of our audiloffs report. However. fulurg èvents or condilions may cause the charitable company lo ce8$9 lo eonllnue as a golng concern. Ev8lu81e the overall presentation, structure and Content of the financlal stalement5, including the disclosures, and whelherlhe fin8nclal stalements represent the undeilying tr8nsacllons and evenls in a manner Ihal achieves fair presentation lie. give$ 8 true and fair view). Advice North West Independent Auditor's Report to the Members of Advice North West We communicate with those charged with governan￿ regarding, among olher matters. the planned scope and timing of the audlt and significant audit findings, including any significant deficiencie5 in inleinal control that we identify during our audit. Use of our report This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 01 Part 16 of the Companies Aol 2006. Our audil work has been underiaken so that wè mlghl slale to the charitable company's members those matters we are required lo slate to them in an audilorfs report and for no other purpose. To the fullest exlenl permilled by law, we do not accept or assume responsibilily to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this repori. or for the opinions we have formed. Stepht KEnnE￿y10*i.wl3iS..3?6¥4T1 Mr Stèphen Kennedy for and on behalf of SJK Charteyed A¢countants Chartered Accountants & Registered Audltors 8 Brldge Road Craigavon Northern Ireland BT67 OPF 1 Decemb£r 2023