YouthActlon Northern Ireland Llmlted INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF YOUTHACTION NORTHERN IRELAND LIMITED Oplnlon We have audiled the finanLial statements of YoulhAdK)n Northem lieland Llmiled (the 'chafity'l for the year ended 31 December 2023 which comprise the slalemenl of financial actlvilles, the slalemenl of tInancl posilion. the statement ol cash Ilows and notes to Ihe flnandal slalemenls. kn¢ludSng slgnthcant accA>unling policio8 The fir¢181 reporting (rameworf( thal has been applled In their preparation is applkable law and United Kingdom A¢¢ountsng Standards. Includlng FinanrAal Reporlin9 Standard 102 The Financial Reporting Standard applic8bl• in th6 UK and Repubk ollreland (Uniled Klngdom Generally Accepted A#ounling Praclir). In t)ur optrdon. the finandal stalem8nls: glve a trua and lair view of Ihe stAte of the tharflAble companYs allalrs as at 310•¢ember 2023 and of118 Incoming i•sour¢e$ and app14calion of resoLxces, lor Ihe year then 8ndad; have boen prop8rty pieparod in a(%ordanc8 wlth Vniled Kmgdom Generally AepI•d Accounting Practl¢¢.' and have been prepared In adance with the requkemenlg of the Compan5 Act 20C Ba•1• for oplnlon We c¢Jnductod our audil in awdaru wilh Internalional Standard5 or) Audilinq lu IISAS (UK)) and appllcablo law. Our Te$pon$ibib'ti8$ under those standards ar• further described ID th• Authlorfs responslbllities lor Ihe al11 ol Ihe financlal slalemenls s8¢tion ol r•port. W• arè Inthpèndènt of lh• thaflty rn accordance wllh the ethlcal requirwnonl$ thal Are rd•v8nl lo our audll of lh• finAnclal slal8m•nls In the UK indudlng the FRC'S Elhlcal Slandafd, and wo have futrilled oui other elhlcal resp(sIbIlItIeS In 8CCOfdanc with these requirements. We believe that tho audll evldenco we hav• obtained18 Sufficlenl and approprlale to provlde a bax for ow opinion Conelu•lon8 r•latlng to golng ¢onum In audltlng Ihe flnancl81 slalgmonls. we havo Concluded thal Ihe tw$lee$' Lise Df Ihe 90ing wncern balis of accounlin9 in the prepafats'on ol lh• fina181 8lal•rn¢nl8 18 approprlale Based on Ihe Wofk we have performed. wo have nol identillod any malwial un¢ertalnlies felating lo •vent$ or ndllions Ihal, indlvidually or lleC11Vely, may cast slgnlficanl doubt on the charily's ablllly to conlinu8 as a going ¢on¢em lor a period of al leasl twelve monlhs from when the financial $lalernenl$ are authorised lor is8. Our rnspon8ibilities and th• r88pon5ibiliti'•i of th• Irusl••$ with r•$pecl to go#)g concern are de$crlb8d in Ihe r¢la¥anl stttsons of IhSs report. Olh•r Intorniation The other information ¢ompflses the In1rnatiOn included In the annual report olher than the financial slalement8 and our audilorfs feport thir•on. The trustees are responsible lor Ihe olher inforfflatlon conl•ned withln the annual eport. Our oplnion on Ihe financial slalemenl$ does nol cover Ihe other Informatlon and we do nol express any fofm of assuwance conclusion Ihereon Ovf re4)ongbilily is lo read Ihe olher inforrnation and. kn doin9 $0, conslder whether Ihe other inlormalion 1$ malerially Inconslstenl with the fh)ancial slalemenls or our knowledge obtained In th ¢our5e of the audil, or olherwise appears lo be malerially mts5taled If we identify such material inconsistencies or apparent material misslalemenls, we are fequired lo delermine whether this gives rise lo a material misslatement in the finan¢ial statements Ihems¢lve8. If. based on the work we havè pérformèd, we conde that there Is malefial mlsstalement of this other inlormatlon. we are requiréd to rèport Ihai laci We have nolhin91o pOrt In thls regard Matt•rn on which we •r• r•qulr•d to roport by •xc•ptlon We hav8 nolh'ng to report in resped ol the loOWIng mallefs in relation to which the CharleS {Account$ and Reports) Regulations 2008 require us lo report lo you Il. In oui opinion the information given in Ihe financ1 statements is inconsislenl in any rnalerial Tespect wilh Iho Ifusle8s' ieport.. or sufficienl accounl,ng records have nol been kept.. or the ffinancial slalements are nol In agreement wilh Ihe accouTrtin9 records, or we have nol ieceived all Ihe Information and explanalions we require lor our audrt.
YouthAction Northern Ireland Limited INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF YOUTHACTION NORTHERN IRELAND UMITED R••pon•iblll¥•• ol Iru•t••s As explalned more fily In the stalemonl of tW8tees' iesponslbllilies. thè tntstee8. who ar8 8180 the direQor8 ol ihe thafbly lor the purpose of company18w, We responsible for Ihe pieparation of the llnancial slalem•nl8 and for belng •allsfied thal th•y glve a true and faif vlow. and for $u¢h internal control as Ihe tru6lee$ d¢temilne Is ngwJ$ary io enable tho preparatlon of flnancial stal•rn•nts that we free Irc#M malerial misstat•menl. vthethgr du• to fraud or error. In preparing the financial stalomenls, the truslees are responslble for a8sesslng Ihe ¢harlty'S abillty to conti18 as a going concem, disdosiNJ, as applic4bl¢, matters related to goln9 concem and using lh6 going concem basls of accounting unl•$s th• trusteés either inl¢nd to 110d316 Ihe charllablo company or to cease opwationB, or have no r•all$tl¢ att•rnaliw to do so Audlt•f• rn•ponsIbllltl lor Ih• audll of th• flnan¢l•l •tat•mMts Harblnson Mulholland is eligible lor appointsiienl 4$ audtor of the charlty by virtuo 01 it$ 8111 lor oppoinlment as auditor ol a company under Secllon 201101 the Compankqs ad 20(. Ow objoctiv•8 af• to obtaln reasonable a88uran¢x aboul Wlther the Ilnandal slatemonts al a wh¢b aro fro0 Ihm material mi88talemeTrl. whdhor duo lo Iraud or qrror. and to 188ue an audilof$ r4pon that InCdeS our opinlon Rèasonablè assuran08 is a high lavol ol 883urance bul l• not a guaianle8 thal an audlt conducted In 8¢cordance with ISAS (UK) wlll alway8 delect a malerial misslalemenl when it exl$l8 MIs8tstomgnls ¢an ar1 Irom lrnud or error and aré eon81defed malerlal rf, Indlvklually or In the 8ggfagale. they could reasonably bo expertod lo Influence the economlc decb8ions ol u$gr$ tak9n on the bag1$ ol ihe¥8 financlal 8141oment$ Irrngulairties. Including fiaud. are Inslancrt of n(m•complianc• wilh law$ and r•gulan$ We de81gn procedur•s In In8 wlh oui responslbllilie8. oulllned above, to deled matedal misslalemenls ffi respe¢l of Irregularities, Includlng fraud The oxtenl lo wNch our Pfocedures are capabh ol delecting Irregulari19, indudln9 fraud. li delall•d bdow 21
YouthActlon Northern Ireland Limlted INDEPENDENT AUDrroR'S REPORT (CONTINUED) TO THE TRUSTEES OF YOUTHACTION NORTHERN IRELAND LIMITED Our approach lo identifying and asws5ing tho risk$ of materlal ffli8slalenwnl #i respecl of Irregularities. induding Ifaud and noTrcompliance wllh laws and iegulaiion$, w8$ as follows.. Ihe engagernonl partner ansed Ihat the engagement team colle1Ve1Y had Iho appffjpriate competence, ¢apabiliti•s and skllls lo Idenlify or recowise non-compliance wilh applicable law$ and r•gulalions'. • • idenlified ihe18w$ and regulalicms akwicable lo the company IhrtyJgh dlscu$$lon$ wbth directors andlaf s8nlor managemenl, afid Irom our wmmer¢ial knowlèdgé and expefionc• of the seclor: Vty locused on spodfic laws and r•gulalion8 whlch we considered may have a dlrect malefial effecl on the financial statements or lh• oper81ion8 ol the company. Indud0 Charits Act (Nl) 2008. taxallon legl8lation, dak prole¢tlon. aDti.bithgry. empltymoni, envlronmenlal and tralth and safely leglslallon we a66essed the extent ol Cornplian Mlh the laws arKI regulations Idanlilled abovè Ihrough maklng 8nqulrles of managemenl and Inspoding l¢gal eorfeGpondenee'. and Jenlified law6 and re9ulaliong wore communic818d wlthln thé audlt team regularfy and tho team remained alert to Inslance8 of non-¢ompllanc• Ihroughoul the audlt. Wo asses8ed the sug¢eptlblhy ol Ihe companY$ fmandal stslements lo rnalerb31 mi881alemgnl. InckJdin9 obtainlng an underntanding ol how fraud mlght occur. by.. • maklng enquiiies ol mana9ement as lo wh•r• Ih•y conder9d thor• was SUeptIbIIltY to fraud, Ihelr knowledge of aclual, $u8peGtgd ond allègod frAud: and • consid•ring ihe iniamal conlrol$ in plèc lo mhtigale rhsks ol fraud and non*G0mpliv wilh laws ar regulallons; To addrns8 thé rl$k of liaud Ihrough managernent blas and ov•rrid• of control8, we,. perfomied analylical wocedures lo IdlIty any unusual or unexpected relationships; tèsted lownal 6nlri•s to Identlfy unusual transactnS., isesséd whether ludgemanls and assumplions made In delerminiry Ihe accounlwig •slimat•$ set out In Note 2 were Indicative of poteDliol bias,. and nvesllgaled Ihe rallonale behind signifinI or unusual Iransadiorts: In wesponse lo the wisk of itregularitiès and non.compliance with laws and regulations, we design8d procedwes which induded. twl were not Ilmlled lo: agreeing fmanclal slalemenl dls¢losur¢¥ to underlylng supporting documenlalion; readlng the rynUteS of meetin9$ of Ihose charged with goveffl8neé'. enqulring of managemenl as lo a¢lual Ind potential Illlgatlon and clalrn8,' and r•)iewing correspondenGo with HMRC and the Company's legal advlsors., There afe inherent limilatKJns in our audll procedu$ described above. The mole removed that laws and regulalions are from financial Iransaclions, Iho less Ilkdy 11 Is Ihat we would become aware of non.complian¢e Audiling slandards also llnil the audit piocedures required lo Identify non.complianc8 wilh laws and regulalion5 to enquiry ol Ihe dwectorj and other monagement and Ihe insp&¢tion of reaulalory and legal collesp(deD¢e. 11 any Malorial mi8$talem8nts Ihal afise due to fraj can b8 hafdgr lo dele¢l Ihan those Ihal arise from error as ihey may volve delbefale concealment or collusion. .22.
YouthAction Northern Ireland Llmlted INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF YOUTHACTION NORTHERN IRELAND LIMITED U•• ol our report This féport 1$ made solèty lo the charilvs rn8mbefS. a8 a iw. In atxordanca wilh Section 65 01 Iho Charltles Act ¢NI) 2(Ki8 Our audit Work ha¥ been undertaken 80 Ihat we mTrght $lale to Ihe ¢harill$ members Ihose matlers we ar• rewir•d to stale io Ihem in an auditors repofl and lor no othor purpoge To Ihe lIest extent perrnltted by law. we do not ac¢ept or as8uffle respon6ibdriy to anyono Othgf than lh• ¢harfty and tho charivs member$ al a body, for our audil work.for th's report, or for the opln¢ons we have foTmed. Afig•la Crnlgan18•nSor Ststutory Audltof lor afid on b•h•lf of marfon lhollAnd Chartorod A¢¢ountants Ststutory Audltor Cenlrepolnl 24 Om)eau Avenue Bolfa81 Co. Anlrlm Noriharn Ireland BT2 8HS 2911012024 Harblnson Mulholl8nd18 •llglbl• for appolntment a$ audlloi of the chartty by ifyrtu• of Ils eligibility fof appolntmenl as auditor of a ¢ompany undèr 18eJion 1212 ofthe CcfflpanlesAcl 2006. -23-