CHARTERED ACCOUNTANT5
VOICE OF YOUNG PEOPLE IN CARE
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF VOICE OF YOUNG PEOPLE IN CARE
Opinion
We have audtted the financial slatements of vol￿ of Young People In Care (the 'company') for the year ended 31
March 2024 which comprise the statement of financial activities. the statement of financial position. the statement of
cash flows and the notes to the finanual statements, induding a summary of significanl accounting policies. The
financial reporting framework that has been applied in their preparation is applicable law and United Kingdom
Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in
the UK and Republic of Ireland (Untted Kingdom Generalty Accepted Accounting Practice).
In our opinion, Ihe finan￿81 statemenls=
give a true and fair view of the state of the charitable companys affairs as at 31 March 2024 and of its
incoming resources and application of resources, induding f(s income and expenditure, for the year then
ended.,
have been properly prepared in accordance with United Kingdom Generalty Accepted Accounting Practice.,
and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with Intemational Standards on Auditing {UK) (ISAS (UKI} and applicable
law. Our responsibilities under those standards are further described in the Auditorfs responsibilities for the audit of
the financial statements section of our report. We are independent of the company 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 we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe
that the audil evidence we have obtained is sufficient and appropriate lo provide a basis for our opinion.
Conclusions relating to going Concern
In auditing the financial statements, we have concluded that the directors, use of the going con￿rn basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have perfomied, we have not identified any material uncertainties relating to events or
condilions that, individually or collectively, may cast significant doubt on Ihe company's ability to continue as a going
concern for a period of at least twelve rnonths from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the directors wtlh respect to going concem are described in the
relevant sections of this report.
11
Alfred House
19 Alfred Street
BW'AgT BTO 8EQ
DX3910 NR Belfast 50
Century House
A7 MandcvAllc Street
IIS15LRN
r28 2Gf*
62 3PB
Tel: +44 (0)28 9031 1113
Fax: +41 (0)28 9031 07n
Tel: +44 (0)28 9260 TJSS
F&T: +44 {0)28 9260 1656
Tel: +44 (0)28 3833 28oA
Fax: +44 {0)28 3835 0293

CHARTERED ACCOUNTANT5
VOICE OF YOUNG PEOPLE IN CARE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF VOICE OF YOUNG PEOPLE IN CARE
Other information
The other information comprises the infomialion induded in the annual ￿port olher than the financial stalements
and our auditorfs report thereon. The directors are responsible for the other information contained within the annual
report. Our opinion on the financial statements does not cover the other infomiation and, except to the extent
otherwise explicitly Stated in our report, we do not express any form 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 oblained in the course of the audil, or otherwise appears
to be materialty misstated. If we identify such material inconsislencies or apparent material misstatements, we are
required to determine whether this gives rise to a material misstalemenl in the financial statemenls Ihemselves. If,
based on the work we have performed, we condude 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.
Opinions on other matter5 prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of our audit=
the information given in the directors, report for the financial year for which the financial statements are
prepared is consistent with the financial statements.. and
the directors, report has been prepared in accordan￿ with applicable legal requirements.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the company and its environment obtained in the course of the
audit, we have not idenlified material misstatements in the directors, reporl.
We have nothing lo report in respect of the following matters in relation to which Ihe Companies Act 2006 requires
us to report to you if, 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 retums- or
certain disdosures of trustees, remuneration specified by law are nol made," or
we have not received all the information and explanations we require for our audit.
the directors were nol entilled to prepa￿ the financial statements in accordance with the small companies
regime and take advantage of the small companies. exemptions in preparing the directors. report and from the
requirement lo prepare a slrategic report.
12-
Alfred House
19 Alfred Street
BW'AgT BTO 8EQ
DX3910 NR Belfast 50
Century House
A7 MandcvAllc Street
IIS15LRN
r28 2Gf*
62 3PB
Tel: +44 (0)28 9031 1113
Fax: +41 (0)28 9031 07n
Tel: +44 (0)28 9260 TJSS
F&T: +44 {0)28 9260 1656
Tel: +44 (0)28 3833 28oA
Fax: +44 {0)28 3835 0293

CHARTERED ACCOUNTANT5
VOICE OF YOUNG PEOPLE IN CARE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF VOICE OF YOUNG PEOPLE IN CARE
Responsibilities of directors
As explained more fully in Ihe statement of directors, responsibilities, the directors are responsible for the
preparation of the financial statements and for being satisfied that they give a Irue and fair view. and for such
internal control as the directors detemiine is ne￿$sary to enable the preparation of financial statements that are
free from material misstatement. whether due to fraud or error. In preparing the financial statements. the directors
are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable,
matters related lo going concern and using ihe going concem basis of accounting unless the directors either inlend
to liquidate the charitable company or to cease operations. or have no realistic altemat5¥e but lo do so.
Auditor's responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assuran￿ about whether the financial statements as a whole are free from
material misslatement, whelher due to fraud or error. and to issue an audilorfs report that indudes our opinion.
Reasonable assurance is a high level of assuran￿ but is not a guarantee that an audit conducted in accordance
wilh ISAS (UK) will always delecl a material misslatement when it exists. Misstalements can arise from fraud or
error and are considered material if. individualty or in the aggregate. they could reasonably be expected to influence
the economic decisions of users taken on the basis of these financial ststements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in
line with our responsibililies. outlined above. to detect malerial misstalemenls in respect of irregularities, including
fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.
13-
Alfred House
19 Alfred Street
BW'AgT BTO 8EQ
DX3910 NR Belfast 50
Century House
A7 MandcvAllc Street
IIS15LRN
r28 2Gf*
62 3PB
Tel: +44 (0)28 9031 1113
Fax: +41 (0)28 9031 07n
Tel: +44 (0)28 9260 TJSS
F&T: +44 {0)28 9260 1656
Tel: +44 (0)28 3833 28oA
Fax: +44 {0)28 3835 0293

CHARTERED ACCOUNTANT5
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 audit was considered capable of detecting irregularities, including fraud
We idenlify and assess the risks of material misstatement of the financial slatements. whether due to fraud or error,
and then design and perform audit procedures responsive to those risks. induding obtaining audit evidence that is
sufficient and appropriate to provide a basis for our opinion.
In idenlifying and assessing potential risks of material misslatement in respect of irregularilies, including fraud and
non-compllan￿S with laws and regulations. considered the following=
The nature of the industry and sector, control environment and business performan￿, including the
charitable company's remuneration policies for directors, bonus levels and performance targets, if any,.
Results of our enquiries of management about their own identification and assessmenl of the risks of
irregularities-
Any matters we identified having obtained and reviewed the charitable company's documentation of their
policies and procedures relating to..
Idenlifying, evaluating and comptying with laws and regulations and whether they were aware of
any instance of n0￿coMpliance.
Detecting and responding to the risks of fraud and whether they have knowledge of any actual,
suspected or alleged fraud., and
The internal controls estsblished to mitigate risks of fraud or non-compliance with laws and
regulations.,
The matters discussed among the audit engagement team regarding how and where fraud mighl 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 the charitable
company for fraud and idenlified Ihe greatesl potential for fraud in income recognition. In common with all audits
under ISAS (UK). we are also required to perforn specific procedures to respond to 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 detemiination of material
amounts and disdosures in the financial statements. The key laws and regulations we considered in this context
included Ihe Companies Act 2006, and local lax legislation.
In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial
statements but compliance with which may be fundamental to the company's ability to operate or to avoid a material
penalty.
14-
Alfred House
19 Alfred Street
BW'AgT BTO 8EQ
DX3910 NR Belfast 50
Century House
A7 MandcvAllc Street
IIS15LRN
r28 2Gf*
62 3PB
Tel: +44 (0)28 9031 1113
Fax: +41 (0)28 9031 07n
Tel: +44 (0)28 9260 TJSS
F&T: +44 {0)28 9260 1656
Tel: +44 (0)28 3833 28oA
Fax: +44 {0)28 3835 0293

CHARTERED ACCOUNTANT5
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 identified
Our procedures lo respond lo Ihe risks identified induded the following=
Reviewing the financial slalement disclosures and lesting io supporling documentation to assess
compliance with provisions of relevant laws and regulations described as having a direct effect on the
financial slatements-
Enquiring of management concerning actual and potential litigation and daims.,
Performing analytical procedures to identify any unusual or unexpected relalionships that may indicate
risks of material misstatement due to fraud..
Reading minutes of meetings of those charged with govemance and reviewing correspondence with tax
aulhorilies., and
In addressing the risk of fraud Ihrough management override of controls. testing the approprialeness of
joumal entries and other adjustments., assessing whelher the judgements made in making accounting
estimates are indicative of a potential bias., and evaluating the business rationale of any significant
Iransaclions that are unusual or outside the nonnal course of business.
We also communicated relevant identified lav￿ and regulations and potential fraud risks to all engagement team
members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the
audit.
Owing to the inherent limitalions of an audtt, there is an unavoidable risk that we may nol have delecled some
material misstatements in the financial statements, even though we have propedy planned and performed our audit
in accordance with auditing standards. In addition, as wilh any audit, Ihere remains a higher risk of non-detection of
irregularities, as they may involve collusion. forgery, intentional omissions. misrepresentations, or the override of
inlernal controls. We are not responsible for preventing non-compliance and cannot be expected to detect non-
compliance with all laws and regulations.
A further description of our responsibilities is available on the Financial Reporting Council's website at.. htlps.'Il
www.frc.org.uklauditorsresponsibilities. This description fomis part of our auditorfs report.
15-
Alfred House
19 Alfred Street
BW'AgT BTO 8EQ
DX3910 NR Belfast 50
Century House
A7 MandcvAllc Street
IIS15LRN
r28 2Gf*
62 3PB
Tel: +44 (0)28 9031 1113
Fax: +41 (0)28 9031 07n
Tel: +44 (0)28 9260 TJSS
F&T: +44 {0)28 9260 1656
Tel: +44 (0)28 3833 28oA
Fax: +44 {0)28 3835 0293

VOICE OF YOUNG PEOPLE IN CARE
INDEP2NDEKf AUDIToifs REPORT {CONflNUED)
TO THE MEMBERS OF VOICE OF YUUNG PEOPLE IN CARE
Use of ourreport
Thts report is made soldy to th8 chaitabie r£*np3Ws memtw& as a boty, in aC££(dan￿ Chamw 3 of Part 16
ofthe Companies Act 20C6. Our au(fil WOTk has been undertaken so thai we might state to the (harilable eompatys
members those matt￿$ we are required lo slate to them in an audrtoffs report and for Tr) 011￿ purpose. To the
fuUe51 exient pennltteu ty Saw, we do noi a¢xept or assume responsibilly lo anyone other than the c1￿112b1@
ojmpany and the chatitabie o)mpanrfs members as a bo#y. for our auditvkyk. farthis repc¥( orforthè oplniong w•
fomied.
Susan thÉnlop F
A {Senior StalirtoryAuditOT)
for and on behalf of GMCG Lisbum
Chartered A¢¢ouotsnts
S￿t￿Ory Auditor
40 Crescent ￿?￿e$S Park
Lisbum
BT28 2GN
16-