Home-start Craigavon
Mount Zion House
Edward Street
Lurgan
Co. Arn]agh
BT66 6DB
Daly Park & Company Ltd
4 Carnegie Street
Lurgan
Co. Arn]agh
BT66 6AS
Dear Sirs
The following representations are made on the basis of enquiries of management and staff
with relevant knowledge and experience such as we consider necessary in connection with
your report on the charitable company's fmancial statements for the year ended 31, March
2024. These enquiries have included inspection of supporting documentation where
appropriate. All representations are made to the best of our knowledge and bellef.
General
We acknowledge that the work perfornled by you is substantially less in scope than an
audit perforn]ed in accordance with International Standards on Auditing (UK and
Ireland) and that you do not express an audit opinion.
We confirni that the charitable company qualifies as small in accordance with the
conditions set out in chapter l of part 15 of the Companies Act 2006.
We confirn] that the charity was entitled to exemption section 65 of the Charities Act
(Northern Ireland) 2008. We also confirm that the members have not required the
company to obtain an audit of its financial statements for the financial year in
accordance with section 476 of the Companies Act 2006.
We have fulfilled our responsibilities as trustees as set out in the terms of your
st
engagement letter dated l July 2020 under the Charities Act (Northern Ireland) 2008,
for preparing financial statements in accordance with applicable law and United
Kingdom Accounting Standards (UK Generally Accepted Accounting Practice),
including FRS 102 "The Financial Reporting Standard applicable in the UK and
Republic of Ireland," for being satisfied that they give a true and fair view.
All the transactions undertaken by the charity have been properly reflected and
recorded in the accounting records.
All the accounting records and related financial inforniation, including minutes of all
management and trustee meetings and correspondence with The Charity Commission
for Northern Ireland have been made available to you for the purpose of your work.
Assets and Liabilities

The charity has satisfactory title to all assets and there are no liens or encumbrances
on the charity's assets, except for those that are disclosed as applicable in the notes to
the financial statements.
All actual liabilities, contingent liabilities and guarantees given to third parties have
been recorded or disclosed as applicable.
We have no plans or intentions that may materially alter the carrying value and where
relevant the fair value measurements or classification of assets and liabilities reflected
in the financial statements.
Loans and Arrangements
The charity has not granted any advances or credits to, or made guarantees on behalf
of trustees other than those disclosed in the financial statements.
Legal Claims
We have disclosed to you all claims in connection with litigation that have been, or
are expected to be, received and such matters, as appropriate, have been properly
accounted for and disclos¢d as applicable in the financial statements.
Laws and Regulations
We have disclosed to you all known instances of non-compliance or suspected non-
compliance with laws and regulations whose effects should be considered when
preparing the financial statements.
Related Parties
Related party relationships and transactions have been appropriately accounted for
and disclosed as applicable in the financial statements. We have disclosed to you all
relevant inforn]ation concerning such relationships and transactions and are not
aware of any other matters which require disclosure in order to comply with the
requirements of charity law or accounting standards.
Subsequent Events
All events subsequent to the date of the financial statements which require
adjustment or disclosure have been properly accounted for and disclosed as
applicable.

Going Concern
We believe that the charity's financial statements should be prepared on a going
concern basis on the grounds that current and future sources of funding or support
will be more than adequate for the charity's needs. We have considered a period of
twelve months from the date of approval of the financial statements. We believe that
no ftther disclosures relating to the charity's ability to continue as a going concern
need to be made in the financial statements.
Grants and Donations
All grants, donations and other income, the receipt of which is subject to specific
tenrjs or conditions, have been notified to you. There have been no breaches of ternis
or conditions in the application of such income.
10
Restricted Grants and Donations
Restricted grants and donations are as detailed in note I l of the financial statements.
Yours faithfully
Signed for an
on
ehalf of Home-start Craigavon