ort of the Inde endent Auditor to the Trustees of Faith House Eventide Home Opinion I have audited the financial statements of Faith House Eventide Home (the 'charity') for the year ended 31 December 2023 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and 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 (United Kingdom Generally Accepted Accounting Practice). In my opinion the financial statements- give a true and fair view of the state of the charity's affairs as at 31 December 2023 and of its incoming resources and application of resources, for the year then ended. have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice. and have been prepared in accordance with the requirements of the Charities Act 2011. Basis for opinion I conducted rny audit in accordance with Intemational Standards on Auditing (UK) (ISAS (UK)) and applicable law. My responsibilities under those standards are further described in the Auditor responsibilities for the audit of the financial stateTnents section of my report. l arn independent of the charity in accordance with the ethical requirements that are relevant to my audit of the financial statements in the UK, including the FRC'S Ethical Standard, and I have lfilled my other ethical responsibilities in accordance with these requirements. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. Conclusions relating to going concern In auditing the financial statements, I have concluded that the trustees, use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work I have perfonned, I have not identified any material uncertainties relating to events or conditions that, individually or collectively. May cast significant doubt on the charity'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. My responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. Other information The trustees are responsible for the other infomiation. The other infonnation comprises the information included in the Annual Report, other than the financial statements and my Report of the Independent Auditor thereon. My opinion on the financial statements does not cover the other infonnation and, except to the extent otherwise explicitly stated in my report, I do not express any form of assurance concluston thereon. In connection with my audit of the financial statements, my responsibility is to read the other inforniation and. in doing so, consider whether the other infonnation is materially inconsistent with the financial statements or my knowledge obtained in the audit or othenvise appears to be materially misstated. If I identify such material inconsistencies or apparent material misstatements. l am required to deterniine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work I have performed, I conclude that there is a material misstatement of this other infonnation, l am required to report that fact. I have nothing to report in this regard. Page 4
ort of the Inde endent Auditor to the Trustees of Faith House Eventide Home Matters on which l am required to report by exception I have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 requires me to report to you if, in my opinion- the information given in the Report of the Trustees is inconsistent in any material respect with the financial statements. or sufficient accounting records have not been kept. or the financial statements are not in agreement with the accounting records and returns. or I have not received all the infonnation and explanations E require for my audit. Responsibilities of trustees As explained more fully in the Statement of Trustees, Responsibilities, the trustees are responsible for the preparation of the financial statements which 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 misstatement, 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 concern, dtsclosing, 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. My responsibilities for the audit of the financial statements I have been appointed as auditor under Section 144 of the Charities Act 201 l and report in accordance with the Act and relevant regulations made or having effect thereunder. My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditor that includes my 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 material misstaternent 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 influence the economic decisions of users taken on the basis of these financial statements. The extent to which my procedures are capable of detecting irregularities, including fraud is detailed below: Irregularities including fraud are instances of non compliance with laws and regulations. We design procedures in line with our responsibilities, to detect material misstatements in respect of irregularities, including fraud and error. A rther description of my responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description fomis part of my Report of the Independent'Auditor. Page 5
Re ort of the Inde endent Audilor to the Trustees of Faith House Eventide Home Use of my report This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulation5 2008. My audit work has been undertaken so Èhat I might state to the charity's trustees those matters I am required to State to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for my audit work, for this report, or for the opinions I have fomed. Mr ASC Wylie FCA Senior Statutory Auditor Xeinadin Audit Limited 8th Floor Becket House 36 Old Jewry London EC2R 8DD 27 September 2024 Page 6