Alpha Housing (Northern Ireland) Ltd
Year Ended 31 March 2023
Statement of disclosure of information to auditors
So far as each of the members of the Board at the date of approval of these financial
statements is aware:
There is no relevant audit information of which the Association's auditors are
unaware. and
They have taken all the steps that they ought to have taken as members of the
Board in order to make themselves aware of any relevant audit information and to
establish that the Association's auditors are aware of that information.
Statement on internal financial control
The Board acknowledges that it has ultimate responsibility for ensuring that the
Association has in place a system of controls that is appropriate for the business
environment in which it operates. These controls are designed to give reasonable
reassurance about:
The reliability of any financial information that is published, or is used within the
Association;
The maintenance of proper accounting records; and,
The protection of the Association's assets against their unauthorised use or
disposition.
It is the Board's responsibility to establish and maintain systems of internal financial
control. Such systems can only provide reasonable (and not absolute) assurance against
material financial misstatement or loss. The key elements of these systems include
ensuring that:
There are formal policies and procedures (including the documentation of key
systems and rules relating to the delegation of authorities) which allow the
monitoring of controls and which seek to prevent the unauthorised use of the
Association's assets;
Experienced staff, suitably qualified, are responsible for the key functions within
the organisation;
Forecasts and budgets are prepared so that the Board and management can
monitor both key business risks and financial objectives and also the progress
towards financial plans set for the year and the medium term;
Regular management financial statements are prepared which provide relevant,
reliable and up-to-date financial information; and
Significant variances from budgets a￿ investigated as appropriate.
All significant initiatives, major commitments and investment projects are subject to
formal authorisation procedures through relevant committees which are controlled by
Board members.
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Alpha Housing (Northern Ireland) Ltd
Year Ended 31 March 2023
The Board reviews reports (from management and from the internal auditors) in order to
provide reasonable assurance that the control procedures are in place and are being
followed. The work of the external auditors also provides some assurance through the
year-end audit and the provision of an internal control report.
The Board has reviewed the system of internal financial control in existence in the
Association for the year ended 31 March 2022. No weaknesses were found in internal
financial controls which resulted in any material losses, contingencies or uncertainties
which would require disclosure, in these financial statements, or in the auditor's report.
Independent Auditors
The Audit and Governance recommended to the Board that ASM Chartered Accountants
be reappointed as the Association's external auditors and ASM Chartered Accountants have
indicated a willingness to continue in office. A resolution concerning their reappointment
will be proposed at the Annual General Meeting.
By Order of the Board
John Glass
Chair
21 September 2023
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Alpha Housing (Northern Ireland) Ltd
Year Ended 31 March 2023
Independent Auditor's Report
Opinion
We have audited the financial statements of Alpha Housing (Northern Ireland) Ltd ("the
Association") for the year ended 31 March 2023 which comprises the statement of
comprehensive income, the statement of changes in equity, the statement of financial
position, the statement of cash flows and the related notes to the financial statements,
including a summary of significant 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 (United Kingdom Generally Accepted
Accounting Practice) and the Housing SORP: Statement of Recommended Practice for
social housing providers issued by the National Housing Federation.
In our opinion the financial statements:
give a true and fair view of the state of the Association's affairs as at 31 March 2023
and of its surplus for the year then ended.
have been properly prepared in accordance with United Kingdom Generally Accepted
Accounting Practice; and
have been properly prepared in accordance with the requirements of the Co-operative
and Community Benefit Societies Act (Northern Ireland) 1969 (formerly the Industrial
and Provident Societies Act (Northem Ireland) 1969), with the requirements of Article
19 of the Housing (Northern Ireland) Order 1992, Registered Housing Associations
(Accounting Requirements) Order (Northern Ireland) 1993, the Charities Att (Northern
Ireland) 2008 and Regulation 9 of the Charities (Accounts and Reports) Regulations
(Northern Ireland) 2015.
Basis of opinion
We conducted our audit in accordance with International 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 Association in accordance with the ethical requirements
that are relevant to our audit of the financial statements in the UK, including the FRC'S
Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with
those requirements. We believe that the audit evidence we have obtained is sufficient and
appropriate to provide a basis for our opinion.
Conclusions relating to going concern
We have nothing to report in respect of the following matters in relation to which the ISAS
(UK) require us to report to you where:
the Board of Management's use of the going concern basis of accounting in the
preparation of the financial statements is not appropriate. or
the Board of Management have not disclosed in the financial statements any identified
material uncertainties that may cast significant doubt about the Association's ability to
continue to adopt the going concern basis of accounting for a period of at least twelve
months from the date when the financial statements are authorised for issue.
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Alpha Housing (Northern Ireland) Ltd
Year Ended 31 March 2023
Independent Auditor's Report (cont'd)
Other information
The other information comprises the information included in the Report of the Board of
Management other than the financial statements and our auditor's report thereon. The
Board of Management is responsible for the other information. Our opinion on the financial
statements does not cover the other information and, except to the extent otherwise
explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the
other information and, in so doing, consider whether the other information is materially
inconsistent with the financial statements, or our knowledge obtained in the audit or
otherwise appears to be materially misstated. If we identify such material inconsistencies
or apparent material misstatements, we are required to determine whether there is a
material misstatement 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.
Opinion on other matters prescribed by the Companies Act
In our opinion, based on the work undertaken in the course of the audit;
the information given in the Report of the Board of Management for the financial
year for which the financial statements are prepared is consistent with the financial
statements; and
the Report of the Board of Management 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 Association and its environment
obtained in the course of the audit, we have not identified material misstatements in the
Report of the Board of Management.
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 if, in our opinion;
adequate accounting records have not been kept, or returns 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
we have not received all the information and explanations we require for our audit.
Responsibilities of the l>oard of management
As explained more fully in the Board of Management responsibilities statement, the Board
of Management is 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 Board of
Management determine is necessary to enable the preparation of financial statements that
are free from material misstatement, whether due to fraud or error.
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