Home•Start Causeway
Independent Auditor's Report to the Members of Home-start Causeway
Opinion
We have audited the financial statements of Home-start Causeway (the 'chari￿ for the year ended 31 March
2023, which comprise the Statement of Financial Activities. Balance SheeL and Notes to the Financial
Ststrments, including a surnrnary of signifiwit accout)ting policieg. The financial reporting framework that has
been applied in their preparation is United kngdom Accounling Standards, comprising Charities SORP - FRS
102 The Financial Reporting Standard applicable in the UK and Republic of Ireland, and app]icable law (United
Kingdom Gcnerally Accepted Accounting PTactice).
tn our opinion the financial statements:
give a true and fair view of the state of the chariws affairs as at 31 March 2023 and of its incoming
resources and application of resources, includitig its income and expenditLwe, for the year then ended.
have been properly prepared in aeeordance with United Kingdom Generally Accepted Accounting Practice;
have been prepared in ac￿rdallce with the requirements of the Companies Act 2006.
Basis for opljlon
We conducted our audit in a¢¢ordance with International Standards on Auditing (UK) (ISAS (UK)) and
pplicable law. Our r¢sponsil>ilities under those standard8 are furth¢r d¢scnThed in the auditor responsibilities for
the audit of the financial statrments section of our reporL We are independent of the charity in accordan¢¢ with
the ethical requirements that are relevant to audit of the financial ststements in the UK including the FRC'S
Ethical Standard, and we have fulfilled our other ethical responsibilities in a￿ordanCe with th¢s¢ requirements.
We believe that the audit evidence we have obtsined is sufficient and appropria* to provide a basis for our
opinion.
Conclusions relating to going concern
Jn auditing the financial statements. we have concluded that the tnL8tees use of the going concern basis of
accounting in the preparation of the financial statements is appropriate.
B&sed on the work we have performed, wc bav¢ not identified any material uncertainties relating to events or
conditions thaL individually or Collectively, may cast signifiwit doubt on the charity's ability to continue as a
going concem for a period of at le&5t twelve months from when tILe original financial statements were authorised
for i&8ue.
Our responsibilities and the responsibilitie5 of the trwstees with respect to going conccrn are deS¢n￿ed in the
T¢levant sections of this reporL
Other 5nformation
The tr￿teeS are responsiijle for the other infornL*ion. The other infornthtion comprises the inforn￿tIon included
in the annual repoQ other than th¢ financial statements and our auditor's report thu¢orL opinion on the
financial statem¢nts does not cover the other inf0m￿tion and, except to the extent otherwi5¢ explicitly stated in
our repo¢ we do not express any forni of assurdnce conclusion thereon.
In connection with our audit of the financial statements. our responsibility is to tead the other information an
in doing so. consider whether the other infornkqtion is niaterially inconsistent with the financial statements or
our knowledge obtained in the audit or othenvise appears to be materially misstated. If we identify such material
in¢onsisteDcies or apparent material mi&statements. we are required to determine whether there is a material
misstatement in the fjnancial statements or a material misstatrment of the other infornation. If, based on the
work we have perfonn￿. we conclud¢ that there is a material misststhent of this other infornlatioo we are
required to report that fact
We have nothing to report in this re8ard.
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Home-start Causeway
Independent Auditor's Report to the Members of Home-start Causeway
Opinion on other mAtter preserib¢d by the Comp*nies Act 2006
In our Opinio￿ based on tbe work undertaken in the course of the audit
the infon)￿tIon given in the Tnjstres. Report for the fiDan¢ial year for which the financial ststements are
prepared is Consistent with fmanciai statema)ts' and
the Tn]stees' Report h&8 been prepared in ac£ordance with applicable legal requirements.
Matters oll whi¢h we are rcquir¢d tij report by eIception
In the light of knowledge and understanding of the charity and its environment obtsined in the course of the
audiL we have not identified mal¢rial misstatements in the Trustees, Report.
W¢ have nothing to report IJ Tespect of the following matters where th¢ Companies Art 2006 r4uires us to
report to you if, in our opinion:
adequate accounting records have not been kepL or returns adequate for our audit bave not been received
from branches not visited by us. or
the financial statements are not in agreement with the accounting records and returns: or
¢¢￿in disclosures of trustees remunerdtion specified by law are not made. or
we have not received all the inform*ion and explanations we rn]uire for our audiL
Responsibilities of trustees
As explained more fully in the Statemenl of tn￿te¢s, r¢sponsiTriilities (set out on page 4), the tn￿le¢S are
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 tn￿CeS deteTmine is necessary to enable the preparation of fllW]cial
stat¢ments that are free from material misstatemenL whether due to fraud or error.
In preparing the financial statements. the tn]stees are responsible for awssing the charity's ability to continu¢ as
a going concern, disclosing. 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 operation4 or have no realistic
alternative but to do so.
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Home-start Causeway
Independent Auditor's Report to the Members of Home-start Causeway
Auditor responsibijitiu for the audit of tbe financi41 statements
Our objectives are to obtain reasonable assurance about whdher th¢ financial statem¢nts as a whole 8re free
from material misstatemenL whether due to fraud or error, and to i&sue an auditor's report that include5 our
opinion. Reasonable assurance is a high level of assura￿, but is not a guarantee that an audit conducted in
accordance with ISAS (UK) will always detect a material misstatement wben it exists. Misstatements can arise
from fraud or error and considered material if, individually or in the aggregate, they could reasonably bc
expectcd to infiu¢nce the economic d￿lS1OnS of wers taken on the basis of these financial statements.
Irregularities, including frau￿ are instances of non-compliance with laws and regulatioDS. We design procedures
in line with OUT responsibilities, outlined above, to detect material misstatements in respect of irregularities,
including frnud. The extent to svhich our procedures are capable of detecting irregularities, including fraud is
detsiled below:
• We obtained an understaDding of the legal and regulatory framework applicable to the company and the sector
in which it operates. We detern]ined that the following laws and regulations were most signifjwit: the
Companies Act 2006 and we deterniined th* the financial repoTting framework used was FRS 102"
• We obtained an understanding of how the company is complyiD8 with those legaL regu]atory and financial
reporting frameworks by making inquiries of management: and
. We assessed the Sus￿Ptib1IIty of the company's financial statemalts to material misststemenL including how
fraud might occur.
Based on the results of our risk assessment we designed our audit procedures to identify nonrycompliance with
such laws and regulations identified above. Audit pro¢edures perfornied Ancluded:
- identifying the nature of the industy S￿tOr and bwiness perfonnance.
- enquiring of management about their own identificatlOD and assessment of the risk of irregulariti¢s and
whether they have any knowledge of any actual, suspected or alleged fraud.
- identifying and assessing the design effectiveness of controls management has in place to prevent and detect
. understanding how those charged with governance considered and addressed the potential for oJKThide of
controls or other inappropriate influence over the financial reporting process;
- identifying and assessing the extent of compliance with laws and regulations and enquiring of management if
they are aware of any instance of non-compliance:
&8sessing assumptions and judgements made by maDagement in its gignifiwt acCO￿tIng estimates for
re&%onableness'
- performing analytical pr￿edureS to identify any Un￿ or unexpected variations that may indicate risk of
mateTial misstatement due to fraud.
. obtaining an understanding of provisions and holding discussions with maDagement to understand the basis of
re¢ognition or non-recognition of such provisions:
- in addressing the risk of frdud through management ovetTide of controls, testing the appropriateness of journal
entries and other adju5tsnents' a&8essing whether the judgements made in making accounting ¢5timates are
indicative of a potential bias. and evaluating the business rational¢ of any Si￿lficant transactions that are
unusual or outside the norn]al course of busine￿. and
- cnquiring of management concerning actual and potential litigation and ¢lain]s.
There are inherent limitations in the audit procedures described above. We are less liTrety to become aware of
instances of non-compliance with laws and regulations that are not closely related to ¢vents and transactions
reflected in th¢ fmallcial statements. Also, the risk of not detecting a mateTial misstatement due to fraud is
higber than the risk of not detecting one tesulting from ernjr. &$ fraud may involvc deliberate conceaLment by>
for cxampl¢, forgery or intentional misrepr￿ntatlolls, or through ¢olkusion.
A fither description of our responsibilities is available on the Financial Reporting Council's webslte at..
www.frc.or8.uklauditorsresponsibilities. This description forn￿ part of our auditor's report.
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Home&Start Causeway
Independent Auditor's Report to the Members of Home•Start Causeway
Use of our report
This report is made solely to thc ¢haritablc company's trust￿5, 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 charity's
stees those matteT5 we are required to state to them in an auditor's report and for no other purpose. To the
fullest ext¢nt penniued by law. we do not accept or assume responsil)ility to anyone other than th¢ charitable
company and its tnlstees as a body. for our audit work. for this reporL or for the opinions we have fornied.
Trevor Shiels (Senior Stthtory Auditor)
For and on behalf of D T Carson & Co., Stanrtory Auditor
2 Loy Street
Cookstown
Co. TyTone
BT80 8PE
26 October 2023
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