A.B.B.E.Y. SURE START
FINANCIAL STATEMENTS
FOR THE YEAR EIYDED 31ST MARCH 2024
REPORT OF THE INDEPENDENT AUDITOR TO THE MEMBERS,
Opinion
We have audited the financial statements of A.B.B.E.Y. Sure Start (the 'charity') for the year ended J l March 2024 which
coinpi'ise tlie Stateineiit of Fiiiaiicial AcTlVities, Ilie Balaiice Sheer, Ihe STaTeineiiT of Cash Flows aiid Ilie iiotcs to tlic fiiiaiicial
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, including Financial Reporting Standard
102 Thefinancial Reporling Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted
AccoLinting Practice)_
In our opinion, the financial statements:
give a true and fair view of the state of the charitable company's affairs as at J l March 2024 and of its incoming
resources and application of resources. including its income and expenditure for the year then ended.
have b¢¢n properly prepared in a¢cordanc¢ with the Financial R¢porting Standard applicable in the UK and
Republic of Ircland (FRS 102) (cffcctivc l Janauary 2015) - (Charitics SORP (FRS102}), thc Financial R¢porting
Standard applicable in the UK and Republic of Ireland (FRS 102);
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducied our audii in accordance with Inrernaiional s￿ndards on Audiiing (UK) (ISAS (UK)) and applicable law. Our
i'cspoiisibilitics uiidcr tliosc 5taiidai.ds ￿'C furthcr dcscrilKd iii thc Auditoi"'s rcswiisibilitics foi. tlic audit of tlic accouiits
3CCtion of our rcport. Wc arc indcpcndcnt of thc charity in accordancc with thc cthical rcquircmcnts that arc rclcvant to our
audit of the accounts in the UK, including the FRC'S Ethical Standard, and we have tulfilled our other ethical responsibtlities
in accordance with these reqiiirements. We believe thal the audit evidence we have obtained is sufficient and appropriate to
provide a basis for our opiiiion.
Conclusions relating to going concern
We have nothing to report in respect of the following matters in relation to which the ISAS (U K) require us to report to you
where:
the trustees, use of the going coneern b2sis of accounting in the prep2rntion of the financial statements is not
appropiiate- OT
the trustees have not disclosed in the tinancial statements any identitied materi21 uncertainties that may east
significant doubt about the charity's ability to continue to adopt the going concern basis of accounting for a period
nf at le&st twelve months from the date when the financial statements are authorised for issue.
Other information
The other inforniation comprises the inforniation included in the annual report. other than the financial stateillents and our
auditor's report thereon. The trustees are responslble for th¢ other information. Our opinion on the financial statements does
not cover the other inforniation and. except to the extent oth¢rwise explicitly stst¢d in our retK>rL w¢ do not express any forni
of assurance conclusion thereon.
In connection with our audit of the fit]anLial statements, our reswnsibilily IS to read the other inforniation and, in doing so,
consider whether the other inforniation is materially inconsistent with the financial statements or our knowledge obtained in
the audit or otherwise appears to be materially misstated. Ef we identify such material inconsistencies or apparent material
misstatements, we are required fo detemine whether there is a marerial missT2temeni in the financial statements or a maierial
IIii%sLdlriiieiil Lif tlie otlier iiifuI'iiiatiuIi. Ir, b&sed oil tlie woI'k we Iiave perforffiiied, we Loiiclude tI￿t tliete is a iiiaterial
misstatement of this other inforniation. we are required to r¢tM)rt thai facL
We havc nothing to report in this regard.
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A.B.B.E.Y. SURE START
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024
REPORT OF THE INDEPENDENT AUDITOR TO THE MEMBERS,
Malters on Ivhich Ive are required tv report by ¢xcepÉiv
In the lighi ol the knowledge and uIiderstandiiig of the Trustees and its eiivironjneiit obtained in tlie course of tlie audit, w¢
have not identified material misstatements in the Trustees, Report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to
report to you if, in our opinion:
su￿LLient accountiIio records liave iiot been kept- or
the financial statements are not in aoreement with the accountino records. or
certain disclosures of trustees, remuneration specified by law are not made. or
we have noi received all Ihe infonnaiion and explanaiions we require for our audii.
Responsibilities of trustees
As explained more fully in the Statement of Trustees, Responsibilities. the trustees. who are a150 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 (yive a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation
of financial statements that are free from material misstatemen¢ whether due to fraud or error.
lii p￿parIng th¢ financial Statements. the trustees are responsil)le asse55ino the charity's ability to continue as a ¢Foing
concern, disclosino as applicable, matters related to going conccrn and using the going concern basis of accounting unless
the trustees either intend to liquidate the company or to Cease operations, or have no realistic alternative but to do so.
Auditor's rcsponsibiliti¢s for th¢ 8udit of the financial sthtements
Our 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 an auditovs report that includes our opinion. Reasonable assur2nce
is a high level of assurance. but is not a guardntee that an audit conducted in accordance with ISAS (UK) will alway5 detect a
material missthtement whcn 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 slalements.
Irregularities, including fraud, are instance4 of non-compliaT]ce with laws aT]d re.uulatlOT]5. We design procedures in line with
our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent
to which our procedures are capable ot. detecting irregularities. including ITau(L is detailed below.
Explanation a5 to what ¢xt¢nt th¢ audit was considered capable of detecting irregularitie5• including fraud
The objectives of our audit in respect of fraud, ar¢ to id¢ntify and as5¢55 th¢ risks of mat¢rial mi5statcm¢nt of thc financial
statements due to fraud. to obtain sufficient appropriate audit evidence recFardino the assessed risks of material misstateinent
diie to fraiid, throiigh designing And implementino Apprnpriate reqpnn£e_£ to thnse &qqegqed riqkq. and ts) respnnd
appropriately to instances of fraud or suspected fraud id¢ntifi¢d during th¢ audit. However. the primary responsibility for the
prevention and detection of fraud rests with both management and those Charged with governance of the Charity.
Our approach was a5 follows:
We obtained an understanding of the legal and regulatory requirements applicable to the charity and considered
that the most significant are the Companies Act 2006 and the Financial Reporting Standard applicable in the UK
and RepubliL of Iieland (FRS 102) (effective l Janaury 2015)- (Charities SORP (FRS 102).
Enquiry of managemenl those charged with governance and the entity's solicitors around actual and potential
litigation and claims.
Enquiry of cntity staff in compltan¢e functions to identify any instsnces of any non-compliance with law3 and
regulation5.
R¢vicwiDg financial statement disclosures and testing to supporting documentation to a33¢33 compliance with
applicable laws and re4yulations.
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A.B.B.E.Y. SURE START
FINAYCI.4L STATENIENTS
FOR THE YEAR ENDED 31ST ￿lARCH 2024
REPORT OF THE INDEPENDENT AUDITOR TO THE MEMBERS,
Auditing th¢ risk of managetnent override of controls. includin8 through testing journal entries and other
adjustments for approprialeness. and evalu&ing the business rationale of Signifi￿lt transactions outside the
normal Course ot business.
As part of audit itl accordance with ISAS (UK) we exercise professional judgemerhl and tnaintain professional sceptieism
throughout the audit. We also:
Identifv and assess the risks of malerial misstatement of the financia] statements. whether due to fraud or error.
design and perlom) audit procedures responsive to those risks. and obtain audit evidence that is sutTi¢ient and
appi'opriate to provide a basis for our opinion. The risk olnot detecting a malerial misstatement resulting trom
fraud is higher than for onc resulting Irom error. as fraud may involve collusion. forgery. intentional otnissions,
misrepresentations: or the override ol internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are
appropriate in thc circumstances. but not for the puJp)ses of expressing an opinion on the effectiverkess of the
cnmp%ny'.K internal cnntml_
F.vAliiAte. Ihtt ApprnpriAienesq nf accTriiniing rM)lici£q ￿Sed and the re&SonahleT￿$8 of accnunting estimates and
related disclosurcs tnade by the direc10￿.
CunLludc un th< ¢ipprupridlrnrs5 vfilir LIiTrLIuTS' us¥ of ili¢ goiiig wi)c¢iM basis of accouiiting and. bascd on thc
audit evidence obtained. whether a tnalerial uncertaintv exists related to events or conditions that Ma￿ cast
signiticant doubl on the chariws ability to continuc as a goin¥ LunL¥rn. Ifwe Lon¢lud¢ that a material un¢¢rtaiiity
exists, Ive ￿ required to draw atteTLtion in our auditorfs report to the related di￿10s￿r¢S in the tinancial statements
or. ifsuLh diSLlosures ate inadequate. lo Inodifv our opinion. Our conclu5ion5 bas¢d ott the audit evidence
obtained up to our auditorfs rew>rt. Hoivever. fvIU￿ events or conditions may cause the charity lo cease to continue
as a going concern.
Evaluate the overall presentation. structure and content ot the tinancial stat¢monts. including the disclosures, and
whether the financial statements represent thc undcrlying tran￿tionS and events in a manner that achieves fair
preseniation.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting
CounLiI's w¢bsil¢ al- hitp'.l/www.frL.org.uklaudiiorsreswnsibiliiies. This descriplion fornis part of our auditor's rctK)Tt
We communicate with those ch2rged with governance regarding- among other matter5. the pl(ffincd Slo￿ <￿d titning of Ih
audit and significant findings, including any significant deficienci¢s in intemal wntrol that we identify during our audiL
Use of our report
This report is made golely to the charitable eotnp&nV% members. as a Lyjdy. in 8c.cord8nr.e with l.'hgPtp.r _4 01 Vgrt I b of thp.
Companie5 Act 2006 and regulations made under that Act. Our audit work h&5 been undertaken so that we might stale to the
Lhariiable company's memkJ3 those mallets we are required 10 siaie io Ihem in an audiiors. retx)rt and for no oiher pUtT￿se.
To the fullest ¢xtent pennitted by law. we do not accept or assume responsibility to anyone other than the charitable company
andi
members &s a b
. for our audit worL for this rew)TL or for the opintons we have forned.
LAW
NCE SHEARER F.C.A., Senior Statutory Auditor
F()R AND ON BEHALF OF O'HARA SHEAREIL sts￿t￿ry Auditor
O'HARA SHEARER
CHARTERED ACCOUNTANTS
AND STATUTORY AUDITORS
47 F211% RnAd
Bcltast
BTI19AB
Dated: 12th September 2024
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