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 tInanc￿l 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 A￿epI•d Accounting Practl¢¢.'
and
have been prepared In a￿￿dance with the requkemenlg of the Compan￿5 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 al￿11 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• fina￿181 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 In1￿rnatiOn 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 con￿de 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 lo￿OWIng mallefs in relation to which the Char￿leS {Account$ and
Reports) Regulations 2008 require us lo report lo you Il. In oui opinion
the information given in Ihe financ￿1 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 fi￿ly 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$ary io
enable tho preparatlon of flnancial stal•rn•nts that we free Irc#M malerial misstat•menl. vthethgr du• to fraud or
error. In preparing the financial stalomenls, the truslees are responslble for a8sesslng Ihe ¢harlty'S abillty to
conti1￿8 as a going concem, disdosiNJ, as applic4bl¢, matters related to goln9 concem and using lh6 going
concem basls of accounting unl•$s th• trusteés either inl¢nd to 110￿d316 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$ 81￿1￿1￿ 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 InC￿deS 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•gula￿n$ 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 Irregulari1￿9, 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 ans￿ed Ihat the engagement team colle￿1Ve1Y 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. Indud￿0 Charit*s Act (Nl) 2008. taxallon legl8lation, dak prole¢tlon.
aDti.bithgry. empltymoni, envlronmenlal and tr￿alth 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 con￿der9d thor• was SU￿eptIbIIltY 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*G0mpli￿v￿ wilh laws ar
regulallons;
To addrns8 thé rl$k of liaud Ihrough managernent blas and ov•rrid• of control8, we,.
perfomied analylical wocedures lo Id￿lIty any unusual or unexpected relationships;
tèsted lownal 6nlri•s to Identlfy unusual transact￿nS.,
isesséd whether ludgemanls and assumplions made In delerminiry Ihe accounlwig •slimat•$ set out In
Note 2 were Indicative of poteDliol bias,. and
nvesllgaled Ihe rallonale behind signifi￿nI 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 ry￿nUteS 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 fra￿j 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 marf￿￿on ￿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.
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