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2023-03-31-annual-return

CHARTERED ACCOUNYANTS VOICE OF YOUNG PEOPLE IN CARE INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF VOICE OF YOUNG PEOPLE IN CARE Opinion We have audited the financial statements of Voice of Young People In Care (the 'company'l for the year ended 31 March 2023 which comprise the statement of financial activities, the statement of financial position, the statement of cash flows and the notes to the financial st8tements, including a summary of significant accounting policies. The financi81 reporting fram8work that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Flnancial Reporting Standard 102 The Financial Reporfing Stand8rd applicable in the UK and Republic of Ireland (United Kingdom Gen8ially Accepted Accounling Practice). In our opinion, the financial statements.. give a true and fair vi@w of the state of Ihe charitable company's affairs as al 31 March 2023 and of its incomlng resources and application of resources, includlng its income and expenditute, for the year then have been properly prepared in accordan￿ with United Kingdom Generally Accepted Accounting Practice" and have been prepared in accordance with the requirements of Ihe Companies Act 2006. Basis for oplnlon We conducted our audit in 3ccoidance ￿th International Standards on Auditing (UK) (ISAS (UKI} and applicable law. Our responsibilities under those standards are further described in the Auditoffs responsibilities for the audit ol the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial stalements in the UK, including the FRC'S Ethic81 standard, and we have fulfilled our other elhical responsibilities in accordance with Ihese requirements. We believe Ihat the audit evidence we have obtained is sufficienl and appropriate lo provide a basis for our opinion. Concluslons relatlng to goSng ¢on¢ern In auditing the financial statements, we have concluded that the dlrectors, 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 identified any material uncertainlies relating to events or conditions that, individually or collectively, may casl significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibililie5 of the directors with respect to going concern 8re described in the relev8nl sections of thls report. 12- Alfred Holis¢ 19 Alfred Street BEIJ'ilS'i' 8LQ l)X3910 NILBelf¥lSt.%o CentsryHoiLSe 40 CrcseentYusinc5s Payk USBURN J>T28 20N 7 Munilewille StreL4t PORI'kWOWN Craigiivo 1,62 3PB Trl: +44 (o)28 9081 1113 lilLY'. +44 (0)28 9Tr31 0777 1'el: +44 (o)28 9260 73.ss -60 1656 l?w£', +44 (0)￿6 9" Tel: +44 (0)28.3833 2801 Fux: +44 (0)28 3835 0293 iYMryv.wncgcu.coiii

CMAIITEKED Accouf4TAIIT$ VOICE OF YOUNG PEOPLE IN CARE INDEPENDENT AUDITOR'S REPORT {CONTINUED) TO THE MEMBERS OF VOICE OF YOUNG PEOPLE IN CARE Other informatlon The other informailon comprises the information included in the annual report other than Ihe financial statements and our auditor's report thereon. The dlrectors are responsible for the other informalion contained within the annual report. our opinion on the financial statements does not cover Ihe other information and. except lo the extent othenfvise explicitly slated in our report, we do not express any fonn of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misslated. If we identify such material inconsistencies or apparent fflaleiial misstatements, we are required lo determine whether this gives rise to a material misstalemenl in the financial statements themseSves. If, based on the wofk we have performed, we conclude Ihal there is a maleiial misslatement of Ihis olher information, we are required to report Ihal fact. We have nothing to ieport in this regard. Opinions on other matters prescrlbed by the Companies Act 2006 In our opinion. based on the work undertaken in Ihe course of our audit.. the information given in the directors, report for the financial year for which the financial statements are preparecl is consistent with the financial statements-, and the directors, report has been prepared in accordance with applicable legal requirements. Malters on which we are required to report by exception In the Ilght of th8 knowledge and understanding of the company and its environment obtained in Ihe course of the audit, we have not identified material misstatemenls in the directors, report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us lo report to you if, in our opinion- adequale accounting records have nol been kept, or returns adequate for our audit have not been received from branches not v151ted by us.. or the financial statements are not in agreement with Ihe accounting records and retums; or certain disclosures of trustees, remuneration specified by law are not made., or we have not received 811 the information and explanations we require foi our audlt. the directors were not entitled to prepare the financial statements in accordance with the small companies regime and lake advantage of the small companies, exemptions in preparing the directors, report and from the requirement to prepare a strategic report. 13- Alfred Holi¥ 19 AlfL8d Stset ISELYAS'I, IST2 8LQ DX3910 Nlijjelfast so Contury House 40 Crescent JJut4ine&% Park SBUXN BT28 2GN 17 Mun4levillc.StreL¥l PORI'AL)OWN Cralgtsvon 'A'6= 3PII Tel: +44 (0)8 9031 1113 I.'AW: +44 (0)28 90.31 07ri I'LI: +44 (0)28 9260 73$5 IPUX: +44 (0)-8 9260 16,56 Tel: +44 (0)28 38.13 2801 J7&y: +44 (0)48 3835 0293 nAG 1¥ww.￿1lc￿¢ll.coIll

CHAf(T%lifltS AeCOUNTAN1S VOICE OF YOUNG PEOPLE IN CARE INDEPENDENT AUDITOR'S REPORT {CONTINUED> TO THE MEIVIBERS OF VOICE OF YOUNG PEOPLE IN CARE Responsibilities of dlrectors As explained more fully in the statement of directors, responsibilities, the directors 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 directors determine is necessary to enable the preparation of financial statements that are free from material misstatement. whether due to fraud or error. In preparing the financial stalemenls. the directors are responsible for assessing the company's abillty to continue as a going concern, disclosing, as applicable. matters related to going concern and using the going concern basis of accounting unless the directors @ilher intend to liquidate the charitable company or to cease operations, or have no realistic alternalive but to do $0. Auditor's responslbilltles for the audlt of the financial statements Our objectives are lo obtain reasonable assurance about whether the financial statements as a whoEe are free from material misstatement, 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 8n audit conducted in accordan with ISAS (UK} will always detect a material misstatemenl when it exisls. Misstatements can arise from fraud or error and are considered material if. individually or in the aggregate, they could reasonably be @xpected to influence the economic 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, lo detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities. including fraud, is detailed below. 14- Alfred Hoiise 19 Alfred Street IIELVAS'I"B'fts 8LIQ X.3910 NXJJe1fi￿t.￿0 CL'II￿ry House 40 Crss¢uit Butsinus Purk LISBUIU BT28 2GN 17 M#ndcMIIL StrcLt POlilIU)OWN Craigmvon B'r62 3PB lel: +44 (0)ts8 9031 IIL3 I.-￿￿: +44 (0)28 9n31 07rY 'rL.I: +44 {0)28 9260 73f>S FIL￿. +44 (0)48 9260 A656 Tel.. +44 (0)28 3833 2801 r1￿. +44 (0)28 38.15 Q29.3 Rl%i>l¢rV￿ Lorvn¢liiiliilKlil i¥iJrkby IL%lililteufCliilrtLlrrflAi*uuiiknsil%￿ Irelllnd A blivrf￿tnr.rl.l{ iYww.8mcgci£ .eoiii

eirARTI>HED ACCOUNTANTa VOICE OF YOUNG PEOPLE IN CARE INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF VOICE OF YOUNG PEOPLE IN CARE Extent to which the audlt was consldered capable of detecting irregularities, Including fraud We identify and assess the risks of material misstatement of the financial slatemenls, whether due to fraud or error, and then design and perfomi audit procedures responsive to those risks, including obtaining audit evidence that Is sufficient and appropriate to provide £ basis for our opinion. In identifying and assessing potential risks of material misstatement in respe¢l of irregularities, including fraud and non-compliances with law5 and regulations, we considered the following.. The nature of Ihe industry and sector, control environmenl and business performance. including the charitable company's remuneration policies for directors, bonu5 levels and performance targets, if any. Results of our enquiries of management about Ihelr own idenlificalion and assessment of the risks of iiregularities. Any Matters we identified having obtained and reviewed the charitable company's documentation of their policies and procedures relating to.. Identifying. evalualing and complying with laws and regulations and whether they were aware of any instance of non-compli8nce', Detecling and responding to the risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud- and The internal controls established to mitigate risks of fraud or non-compliance with laws and regulations., The mallers cfiscussed among the audit engagetnenl team regarding how and where fraud mi9hl occur in the financial statements and potential indicators of fraud. As 8 result of these procedures, we considered the opportL¢nities and incentives that may exist within the charitable company for fraud and identified the greale51 potential for fraud in income recognilion. In common with all audils under ISAS (UK). we are also required to perform specific procedures to respond lo the risk of management override. We also obtained an understanding of the legal and regulatory frameworks that the charitable company operates in, focusing on provisions of those laws and regulations that had a direct effect on the deleimination of material amounts and disclosufes in the financial statements. The key laws and regulations we considered in this Context included the Companies Act 2006. and local tax legislalion. In addition, we considered provisions of other laws and regulations thal do not have a direct effect on the financial slalemenls but compliance with which may be fundamental to the company's ability to operale or to avoid a material penalty. 15- jilfi.ed Hoiise 19 Alfied Sts'eet IJELliAS'I' J3'1'2 8LQ DX3910 NXISclfiist.%o Cen￿ryI{0￿$e 40 ￿'¢$ceT￿l HI￿5?￿LS$ Pm,k LISBUIiN iYr28 2GN 17 Mande￿ILe StrLLIt PORJAD()WN Iri'62 3PB T￿1.. +44 (rJ)28 9031 ItJ3 IIILY: +44 {0)%8 9031 0777 'i'd: +4M (0)28 9260 7355 rttLY: +44 (0)ry8 9260 16r6 Tel: +44 (0)28.383y'I801 ￿￿x. +44 (u)28 .1835 0293 flA RpAksknrrtl,I111151ni Yw.wiicBea.eoiii

C￿Ally£￿E0 ACCOU%TA¥T$ VOICE OF YOUNG PEOPLE IN CARE INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF VOICE OF YOUNG PEOPLE IN CARE Audit response to risks ideT]tified Our procedures to respond to the risks identified included the following: Reviewing the financial statement disclosures and testing to supporting documentation to assess compliance with provisions of relevant laws and regulatlons described as having a direct effect on the financial statements. Enquirlng of managemenl concerning actual and potential litigation and claims; Performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraLtd- Reading minutes of meetings of those charged with govern8nce and reviewing correspondence with tax authorities., and In addressing Ihe Tisk of fraud through management override of controls, testing the 8ppropriateness of jouin81 entries and other adjustments.. assessing whether the judgements Inade in making accounting estimates are indic8tive of a potential bias,. and evalu8ting the business rationale of any significant transactions that are unusual or outside the notmal course of business. We also Communicated relevant identified laws and regulations and potentlal fraud risks to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulalions throughout the audit. Owing to the inherenl limitations 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-delection ol irregularities, as they may involve collusion, forgery, intentional omissions, misrepresentalions, or the overrlde 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 de5CriPtion of our responsibilities is available on the Financial Reporting Council's website at: https'.11 .frc.org.uklaudilor$responsibililies. Thi5 description forms part of our auditorfs report. JIVred House 19-41fLea 8ts.eet ISE￿AS"j. 8EQ DX.'4910 Nk R Lle]fa5t 50 CcnturyHousc 40 Q.Q5CLlIt35iisin&¥sPl% ik IISBURN BT2112e,N 17 MfjlDd¢ivUEL. StTte¢ IJORfilD()WN CrAibTavon 1,62 3PB TLI: +44 (0)28 9031 IIX8 &44 (0)28 9031 07r/ TL.I: +44 (0)28 9260 7355 -6016f6 I7{￿. +44 (0)'.8 9" 'rel: +44 (o)28 3833 2601 F￿. +44 (0)•p8'.1835 0293 VilL￿￿5S￿ 1rndi1￿1tA17￿or￿m￿.(￿)U￿lJMIieé.Y￿.gN￿.bll￿9OOo.l.?Slof1)l1WlDIXAWlb￿1P.Attt[,bIè￿lUrrQ WSYIY.8nif8¢a.L'oJii

I.ISBURN VOICE OF YOUNG PEOPLE IN CARE INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF VOICE OFYOUNG PEOPLE IN CARE Usa of our roPOrt This report Is made solgly lo tha charilab18 companW8 members. as a body, in accordancè with ChBpler 3 of Part 16 of lh8 Companies Act 2008. Our audlt Nvoth has bgen undertakon 80 Ihat we mlght slate to th8 ch3rilaUe companws rnembors Ihose matters wo arè required lo slato lo Ihem in ar) audiloes Teport and for no olhor purpose. To the fullest exlenl permitted by law, we do not accopt or assume re$ponsib511ty to anyon8 Oth8r than tho charitable oompany and the charitable companrfs membèrs as a body, for our audit work, for thls report. or fortha opinions we hav6 lormed. Mr5 Susan Dunlop FCA Isgnlor Statutory Auditor> for and on bèhalf of GMCG Llsburn Chartered Accounlants Stalulory Audllor Century House 40 Crescenl Business Park Lisbum B T28 2GN 17- Cvbt¢G I,ISBUiiN LL'ntiii-Y 11(ii%r 4u Ci'e%LVlIt ￿lI￿1￿lSs P4irli 'rc.,l.. 444 l¢J)2lt yi61)-:1j l•lL¥:'+44 lo)211921bO A656 IVWW.tsIIIL'8CII.L(>In TIAr.