FIRST HOUSING AID & SUPPORT SERVICES LTD INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF FIRST HOUSING AID & SUPPORT SERVICES LTD Oplnlon We have audf(ed the finanoal sL2tements of First Housing Aid & Support Services Ltd (the 'chariW) for the year ended 31 March 2024 which comprise the statement of financial acliwties. the balance sheet, the statement of cash flows and the notes to the financial statements. induding a summary of signrficanl 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 Repo￿ng Standard applicable in the UK and Republic of Ireland (United lQngdom Generdlly Accepted Accounting Practice). In our opinion. the financial s>ements: give a true and fair view of the state of the charitable companvs affairs as at 31 March 2024 and of its incoming resources and application of resources. including its income and expenditure. for the year then ended: have been properly prepared in aLr0rdan￿ with United Kingdom Generalty Accepted Accounting Practlce; and have been pr8par8d in accordan￿ with the requirements of the Companies Act 2006. Basis for oplnlon We conducted our audit in accordance vAth Intemational Standards on Audlting (UK) (ISAS (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditoffs responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance wth Ihe ethical requirements that are relevant to our audit of the financial statements in the UK, induding the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Concluslons relatlng to golng concern In auditing the financial statements. we have conduded that the Trustees, use of the gong concem basis of accounting in the preparation of the financial ststements is appropriate. Based on the work we have perfomied. we have not identifth any material uncertainties relating to events or conditions Ihat. individually or collectively. may cast significant doubt on the charivs ability to continue as a going concern for a period of at least twelve months from when the financial statements are aulhorised for issue. Our responsibililies and the responsibilttie5 of the Trustees with respect to going cx)ncern are described in the relevant sections of this report. Other information The other information comprises the information induded in the annual report other than the financial statem8nts and our auditofs report thereon. The Trustees are responsible for the other information contained withln the annual report. Our opinion on the financial statements does not cover the other infomiation and. except to the extent oth8rwise axplicilly stated In our report, we do not express any fonn of assurance conclusion thereon. Our responsibility is to read the other infom)ation and, in doing so, consider whether the other infomiation is matérially inconsistent with the financial statements or our knowledge obtained in the course of the audtt, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatemènls, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If. based on the work we have perfom18d, we conclude that there is a material misstatement of this other infomatS0n. we are required to report Ihat facl. We have nothing to report in this regard. Oplnlons on other matters prescribed by the Companies Act 2006 In our opinion. based on the work undertaken in the course of our audiL" the infomiation given in the Trustees. report for the financial year for which the financial statements are prepared, which inciudes the directors, report prepared for the purposes of company law. is consistent with the financial statements- and the directors. report included within the Trustees. report has been prepared in accordance with applicable legal requirements. 11 FIRST HOUSINGAID & SUPPORT SERVICES LTD INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF FIRST HOUSING AID & SUPPORT SERVICES LTD Matters on which we are requlrod to report by exceptlon In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit. we have nol identified material misstatements in the directors, report induded within the Trustees, report. We hav8 nothing to report in respect of the following matters in relati<￿ to which the Companies Act 2006 requires us to report to you rf. in our opinion: adequate accounting records have not been kepL or returns adequate for our audit have not been re￿iVed from branches not visited by us; or the financial statements are not in agreernent with the acu)unting records and returns; or certain disclosures of trustees, rernuneration specified by law are not made; or we have not received all the InfO￿allon and explanations we require for our audit., or the Trustees were not entided to prepare the finanrjal statements in accordanca 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 stratsgic reporL Responsibilities of Trustees As explained more fully in the ststement of Trustees. responsibilities, the Trustees, who are also the directors of the ca)arity for the purpose of company law. are responsible for the preparation of the financial stat8m8nts and for being satisfied that they give a true and fair view. and for such intemal control as the Trustees detemiine 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 Tnjstees are responsible for assessing the charitys ability to continue as a going concern, disclosing. as applicable. matters related to going concem and using the going concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to ￿ase operations. or have no realistic altemative but to do so. Auditor's responsibilities for the audit of the financial statsments Our objectives are to obtain reasonable assurance about whether the finan(ial statements as a whole are free from material misstatement, vthether due to fraud or error, and to issue an auditoffs report that includes our 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 misstatement when It exists. Misstatements can arise from fraud or error and are considered material rf. individually or in the aggregate, they could reasonably be expected to infiuence the economic decislons of users tsken on the basis of these financial statements. The extent to which our procedures are capable of detecting irregularifies. induding fraud. is detailed below. Extent to which the audft was considered capable of detecting irregularities. including fraud The objectives of our audit in respect of fraud, are; to identify and assess the risks of material misstatement of tha financial ststements due to fraud: to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatèment due to fraud. through designing and implementing appropriate resF)ons8S to those assessed risks. and to respond appropriately to instances of fraud or suspected fraud identified during the audit. However, the primary responsibility for the prevention and detsction of fraud rests with Ix)th management and those charged with governance of the charitable company. Based on our understanding of the charltable company and tts operating environmen( we determined that the most significant frameworks which have a direct impact on the preparation of the financial statements are those related to Ihe reporting framework, (FRS 102. the Charities Act (Northem Ireland) 2008, The Charities (Accounts and Reports) Regulations (Northem Ireland) 2015, the Charity SORP and the Companies Act 2006). 12- 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 law5 arKI regulations induding employment law, regulations in relation to the companys (*aritable status and adivities invofving the receipt of funds vthich use is restricted by temis set out by the donor. Non-compliance in respect crf any of these matters may have a material effect on the financial staternents. Our required prO￿dureS in this area are limited to enquiry of Trustees and other management, and inspection of any regulatory or legal (x)treskK)ndence. These limited procedures did not identify any actual or SUSP8Cted non-compliance. We assessed the susceptibility of the charitable CoMpan￿S financial statements to material misststement, induding how fraud might occur, induding evaluating managemenvs incentives and opportunities to manage eamings or influence the reported results. From the results of our assessment. we deterrnined that the principal risks of fraud relate to posting inappropriate joumal entries and use of charity furKls for purposes outside of restrictions imposed by the donor. In common with all audits under ISAS (UK). we are required to perfonn specific procedures to respond to the risk of management overrtde. Audit response to risks identified As part of an audit in accordance wtth ISAS (UK) we exercise professional judgement and maintain professional scepticism throughout the audit. Audit procedures performed by the engagement team induded: We obtained an understsnding of the charitable CoMpan￿S intemal control systems in order to design audit procedures that are appropriate in the circumslances, but not for the purposes of expressing an opinion on the effectiveness of the charitable companvs internal control. We obtained an understanding of how the charitable company complies with relevant laws and regulation5, including those as a result of its registrab'on with the Chartty Commission for Northem Ireland and charitable status with HM Revenue & Customs . by Ma￿ng enqulries of management and those ctharged with govemance. Enquiry of management. those charged wilh g¢￿rnan￿ and the entitys soliGitors around actual and potential litigation and claims. Enquiry of entity staff to identify any instances of nonwcompliance viiih laws and regulations. Performing analytical procedures to identify any unusual or unexpected relatN)nships that may indicate risks of Material misstatement due to fraud Reviewing minutss of meetings of those charged with governan Reviewing financial statement disctosur&s and testing to supwrting documenta￿On to assess complianc8 with applicable laws and regulations. Auditing the risk of rnanagement override of controls. including through testing joumal entries and other adjustments for appropriateness. and evaluating the business rationale of signfficant transactions that are unusual or outside the nomial course of business. Auditing the risk of use of charity funds outside of restrictions imposed by the donor by review of funding letters of offer to identify restrictions. and review of funding daims prepared by management to check compliance with restrictions. We communicated relevant laws and regulations and potential fraud risks to all engagement team members, and remained alert to any indications of fraud or non-complian￿ wth laws and regulations throughout the audil. There are inherent limitations in the audit procedures described above and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the finanejal ststements, the less likely we would become aware of it. Ajso, the risk of not detecting a Material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealmenl Ihrough collusion. forgery, intentional omissions, misrepresentstions or the override of intemal control. A further description of our responsibilities is avali able on the Financial Reporting Council's website at.. https'.11 vMw.frc.org.uklauditorsresponsibilities. This description fomis part of our auditovs report. Use of our report This report is made solely to the charitable companvs members. as a body, in accordance with Chapter 3 of Part 16 of the Cornpanies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's membets 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 olher Ihan the charilable company and the charitable company's members as a body. for our audit work. for this repo¢ or for the opinions we have formed. 13- FIRST HOUSING AID & SUPPORT SERVICES LTD INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF FIRST HOUSING AID & SUPPORT SERVICES LTD John Love (Senior Statulory Auditor) for and on behalf of Moore (Nl) LLP 20 December 2024 Chartered Accountants ststutory Auditor 21123 Clarendon Streel DerylLondondery BT48 7EP 14-