FIRST HOUSING AID & SUPPORT SERVICES LTD
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF FIRST HOUSING AID & SUPPORT SERVICES LTD
Opinion
We have audiied the financtal statements of First Housing Aid & Support Ser4ices Ltd (Ihe 'thariV) for the year
ended 31 March 2023 which comprtse the statement of financial acttvibes. Ihe balance sheec the ststement of cash
flows and the notes to the finanual statements, induding a summary of signifiGant a￿Unting polictes. The financral
reporting framework tr￿t has been applied in their preparation is applicable law and United Kingdom Accounting
standards. induding Finanaal Reporbng Stsndard 102 The Finanual Repo￿ng Standard applicable in the UK and
Republic of Ireland (United lQngdom GeneraltyAccepted Accounting Practi￿).
In our opinion. the financial sL*ernents:
give a true and fair view of the stste of the d￿ritable compan￿$ affairs as at 31 Marth 2023 and of its
incoming resources and appFication of resour￿. induding ts income and expenditure. for the year then
ended".
have been properly prepared in accordance with United ￿ngdoM Generalty A￿pted Aco)unting Practice:
and
have been prepared in accordan￿ with the requirements of the Companies Ad 2006.
Basis for opinion
We conducted our audit in accorilance with Intemational Standards on Auditing (UK) (ISAS (UK)) and appli(%ble
law. Our responsibilities under those standards are further described in the Auditorfs responsibil￿eS for the audit of
the finanual statements section of our report We are independent of the charity in aC￿)r(lanCe with the ethical
requirements that are relevant to our audit of the financial sLqtements in the UK including the FRC'S Ethical
Standard. and we have futfilled our other ethical responsibilities in accordan￿ with these requirernents. We believe
that the audit eviden￿ we have obtained is sufficÉent and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements. we have conduded that the Trustees. use of the going ￿nCeM basis of
accounting in the preparation of the financsal statements is appropriate.
Based on the work we have perfonned. we have not identÉfied any material uncertainttes relating to events or
conditions that. individualty or collectively. may ￿t signtficant doubt on the charttys ability to continue as a going
con￿rn for a period of at least ￿e1ve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilrties of the Trustees with respect to going ￿nCern are described in the
relevant sections of thts report.
Other information
The other information comprises the infonnation induded in Ihe annual report other than the financial statements
and our auditorfs report thereon. The Trustees are responsible for the other information contained wthin the annual
reporL Our opinion on the finanaal staternents does not ￿Ver the olher information and, except to the exient
othernise expliciuy stated in our repoEt we do not express any form of assurance condusion thereon. Our
responsibilty 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 materÈally misstated. If we identify such material inconsistencies or apparent material misstatements, we are
required to determine vthether this gives rise to a materid misstatement in the finanaal statements themselves. If.
based on the work we have performed. **e ￿ndUde Ihat there is a material misstatement of this other infomation.
we are required to report that facL
We have nothing to report in this regard.
Oplnlons on other matter5 prescribed by the Companles Act 2006
In our opinion. based on the work undertaken in the course of our audit.
the information given in the Trustees, report for the finanual year for which the financial statements are
prepared. whith includes the directots. report prepared for the purposes of company law. is (xjnsistent with the
financial ststements; and
the directors, report included WTthin the TnJstees' re￿rt has been prepared in accordan￿ with applicable legal
requirements.
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FIRST HOUSING AID & SUPPORT SERVICES LTD
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF FIRST HOUSING AID & SUPPORT SERVICES LTD
Matters on which we are required to report by exception
In the light of the knovledge and understanding of the thatity and its environment obtained in the course of Ihe
audi( we have not identified material misstaternents in the directots. report induded within the Trustees. r8porL
We have nothing to report in respect of the following matters relation to which the Companies Act 2006 requires
us to report to you rf. in our opinion:
adequate accounting re￿)rdS have not been kep( or reknms adequate ft>r ￿r audit have been received
from branches not Vistted by us: or
the financial statements are not in agreement with the a(xounting records and retums: or
rtain disdosures of trustees. remuneration speofied by law are not made: or
we have not re￿iVed all the inforn)ation and explanations we require for our audit or
the Trustees were not entitled to prepare the finanoal statements in accorrjance with the small companies
regime and take advantage of the small companies. exemptions in preparing the Trustees. report and from the
requirement to prepare a strategic reporL
Responsibilities of Trustees
As explained more fvlly in the sLitement of Trustees. responsibililies. Ihe Trustees. who are also the directors of the
charity for the purpose of company law, are responsible for the preparation of the financial statements and for being
satisfied that they give a true and fair Mew. and for such intemal control as the Trustees detemwne is ne￿SSary to
enable the preparation of financiaE statements that are free from materta] misstatemen( whether due to fraud or
error.
In preparing the financial statements, the Trustees are responsible for assessing the thar1￿5 abilty to continue as a
going COn￿M. disclosing. as applicable. matters related to going concem and using the going con¢em basis of
accounting unless the Trustees either intend to liqutdate the charitable company or to cease operations, or have no
realtstic altemative but to do so.
Auditorfs responsibilities for the audit of the financial ststsments
Our objectives are to obtain reasonable assurance abotrt whether the finanoal ststements as a whole are free from
material misstatemen( whether due to fraud or error. and to issue an auditofs report that includes our opinion.
Reasonable assurance is a high level of assuran￿ but is not a guarantee that an audit conducted in accordan
th ISAS (UK) wll always detect a material misstatement vhjen tt exists. Misstatements can arise from fraud or
error and are considered material rf. individually or in the aggregate, they could reasonably be expected to inffluence
the e￿nOMiC decisions of users taken on the basis of these finanoal statements.
The extent to which our procedures are capabl8 of detectirvJ irregularities. induding fraud. is detailed below.
Extent to which the audit was considered capable of detectlng Irregularilies. including fraud
The objectives of our audit in respect of fraud. are-. to identify and assess the risks of material misstatement of the
ffinancial statements due to fraud: to obtain suffiaent appropriate audit eviden￿ regarding the assessed risks of
material misstatement due to fraud. Ihrough designing and implementing appropriate responses to those assessed
risks. and to respond appropriately to instances of fraud or suspected fraud identified during the audiL However. the
primary responsibilty for the prevention and deteclion of fraud rests with both management and those charged with
govemance of the charitable company.
Based on our understanding of the charitsble ￿rnpanY and its operaling environmenL we detennined that the most
significant frameworks Ythich have a direct impact on the preparation of the financial ststements are those related to
the reporbng frameworL (FRS 102. the Charities Act (Northem Ireland) 2008. The Charities (A￿oUnts and Reports)
Regulations (Northem Ireland) 2015, the Charity SORP and the Companies Act 2006).
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FIRST HOUSING AID & SUPPORT SERVICES LTD
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF FIRST HOUSING AID & SUPPORT SERVICES LTD
The charitable company is also subject to other laws and regulations induding emplo￿nent law. regulations in
relation to the CoMpan￿S charitable status and activibes invofving the re￿Ipt of funds which use is reslricted by
terms set out by the donor. NorFcomplIan￿ in respect of any of these matters may have a material effect on the
financial ststements. Our required protsdures in this area are limited to enquiry of Trustees and other managemenL
and inspection of any regulatory or legal correspondence. These limited procedures did not identify any actual or
suspected non-complFan
We assessed the susceptibilty of the c*aritabke companYs finanaal ststements to matertal misststemenL induding
how fraud might occur, induding evaluating managemenfs inwitives and opportunities to manage eamings or
Influen￿ the reported results. From the results of our assessment we dete￿ined that the principal risks of frdud
relate to posting inappropriate joumal entries and use of charity fvnds for purposes outside of restrictions imposed
by the donor. In common with all audits under ISAS {UlQ. we are required to perform specific procedures to respond
to the risk of management overTide.
Audit response to risks idenlified
As part of an audit in accordance wtth ISAS (UK) we exercise professional judgement and rnaintsin professional
scepticism throughout the audiL Audtt Pro￿dureS performed by the engagement team induded:
We obtained an understanding of the charitable companYs intemal control systems in order to design audit
procedures that are appropriate in the ar￿]MStan￿S. but not for the purposes of expressing an opinion on
the effectiveness of the (*arFtable companys intemal control.
We obtained an understsnding of how the charitable company complies relevant laws and regulations,
induding those as a result of its registration with the Charity Comrnission for Northem Ireland and
charitable status with HM Revenue & Customs . by making enquiries of management and those charged
with govemance.
Enquiry of managemenL those charged with govemance and Ihe entit￿S so]￿ltorS around actual and
potential likngation and daims.
Enquiry of enlity staff to idenffji any InStan￿S of nOr￿￿mpl1an￿ with laws and regulations.
Perfomiing analybcal procedures to identsfy any unusual or unexpe(￿ed relationships that may indicate
risks of material misstatement due to fraud
Remewing minutes of meetings of those charged with governan(
Reviewing financial statement disdosures and testing to supporting documentstion to assess complian
with applicable laws arKI regulations.
Auditing the risk of management override of controls. induding through testing joumal entries and other
adjustments for appropriateness. and evaluating the business rationa]e of Sjgnffi￿nt transactions that are
unusual or outside the normal course of business.
. Auditing the risk of use of charity funds outside of restrickns imp)sed by the donor by review of funding
letters of offer to identify restrictions. and review of fijnding daims prepared by management to check
compliance wtth restrictions.
We communicated relevant laws and regulations and potential fraud risks to all engagement team members. and
remained alert to any indi¢2tions of fraud or nonrycompliance with laws and regulations throughout the audtt. The
are inherent limitations in the audti procedures de￿￿bed above and the further removed nonwcompliance with laws
and regulations is from the events and transacaions reflected in the financFal statements. the less likely we would
become aware of IL Ajso. the risk of not detecting a material misststement due to frdud is higher than the risk of not
detecting one resulting from error, as fraud may invdve deliberate concealment through collusion. forgery.
intentional omissions. mis￿preSentatiOnS or the override of internal control.
A further description of our responsibilibes ts available on the Finanual Reporting Council's website at https:11
www.frc.org.uklauditotsresponsibililies. This description fonns part of our auditorfs reporL
Use of our report
This report is made solely to ttje charitsble companls members, as a body. in accordance with Chapter 3 of Part 16
of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charttable companys
members those matters we are required to state to them in an auditorfs report and for no other purpose. To the
fullest extent permitted by law. we do not accept or assume responsibilty to anyone other than the charitable
company and the charitable companys members as a b&Yy. for our audit worL for this rep)rL or for the opinions we
have formed.
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FIRST HOUSINGAID & SUPPORT SERVICES LTD
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF FIRST HOUSING AID & SUPPORT SERVICES LTD
John Love (Senior Statutory Auditor)
for and on behalf of Moore (Nl) LLP
9 November 2023
Chartered Accountsnts
Statutory Auditor
21r23 Clarendon Streel
Deryiiondonde
BT48 7EP
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