Report of the Independent Auditor5 to the Members of
Home-start Down District
Opinion
We have audited the financial statements of Home-start Down District (the 'charitable cornpan￿) for the year ended
31 March 2024 which comprise the Statement of Financial Activities, the Balance Sheet and notes to the fmancial
statements. including a summary of significant accounting policies. The fllwicial reporting framework that has been
applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally
Accepted Accounting Practice).
In our opinion the financial statements:
gÈve a true and fair view of the state of the charilable companys affairs as at 31 March 2024 and of its incoming
resources and application of resources, including its income and expenditure, for the year then ended.
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice. and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing IUK) (ISAS (UK)) and applicable law.
Our responsibilities under those standards are further described in the Auditors, responsibilities for the audit of the
financial statements Section of our report. We are independent of the charitable company in accordance with the ethical
requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Siandard,
and we have fulfilled our other ethical responsibilkties in accordance with these requirements. We believe that the audit
evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the fmancial statements, we have concluded that the trustees, use of the going concern basis of accounting in
the preparation of the fmancial statements is appropriate.
Based on the Work we have perfornied, we have not identified any material uncertainties relating to events or conditions
that, indkvidually or collectively, may cast significant doubt on the charitable company's ability to continue as a going
concern for a period of at least twelve months from when the financial statements ate authorised for issue.
Our responsibilities and the responsibilities of the tn￿teeS with respect to going concern are described in the relevant
sections of this report.
Other inform2ti¢Jn
The trustees are responsible foi the other infonnation. The other infonnation comprises the inforn]ation included in the
Annual Report, other than the financial statements and our RetK)rt of the Independent Auditors thereon.
Our opinion on the fuk￿claI statements does not cover the other information and, except to the extent otherwise
explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the fmancial statements, our responsibllity is to read the other inforn]ation and, in doing
so, consider whether the other infomation is materially inconsistent with the fmancial statements or our knowledge
obtained in the audit or otherwise appear5 to be materially rnisstated. If we identify such material inconsistencies or
apparent Material misstatements, we are required to deterniine whether this gives rise to a material misstatement in the
financial statements themselves. If, based on the work we have perfonned, we conclude that theTe is a material
mtsstatement of this other Informatio￿ we are required to report that fact. We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit..
the inforniation given in the Report of the T￿SteeS for the fmancial year for which the financial statements are
prepared is consistent with the fmancial statements: and
the Report of the Trustees has been prepared in accordance with applicable legal requirements.

Report of the Independent Auditors to the Members of
Home-start Down District
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of
the audit, we have not identified material misstateTneThts in the Report of the Trustees.
We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to Teport to you
if, in our opinion:
adequate accounting records have not been kept or returns adequate for our audit have not been received from
branches not visited by us- or
the fmancial statements are not in agreement with the accounting records and returns. or
certain disclosures of trustees, remuneration specified by law are not made. or
we have not received all the inforniation and explanations we require for OUT audit. or
the trustee5 were not entitled to take advantage of the small companies exemption from the requirement to prepare a
Strategic Report or in preparing the Report of the Tn￿tees.
Responsibilities of trustees
As explained more ￿1]Y in the Statement of Trnstees, Responsibilities, the trustees (who are also the directors of the
charitable company for the purposes of company law) 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 trustees detennine is necessary
to enable the preparation of fmancial statements that are free from material misstatement, whether due to fraud or error.
Ill preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to
continue as a going concern. disclosin& as applicable, matters related to going concern and using the going concern
basis of accounting unless the trustees etther intend to liquidate the charitable company or to cease operations, or have
no realistic altematkve but to do so.

Report of the Independent Auditors to the Members of
Home-St2rt Down District
Our responsibilities for the audit of the rtnancial stalements
Our objectives are to obtain reasonable assurance about whether the fmancial statements as a whole are free frorn
material misstatement, whether due to fraud or error. and to issue a Report of the Independent Auditors that include5 our
opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance
with ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error
and are considered material if, individually or in the awegate, they could reasonably be expected to influence the
economic decisions of user5 taken on the basis of these fmancial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
The extent to which the audit was considered capable of detecting irregularities including fraud.
Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud
and non-compliance with laws and regulations, was as follows:
the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and
skÈlls to identify or recognise non-compliance with appl)￿ble laws and regulations.
owe identified the laws and regulations applÈcable to the company through discussions wrth directors and other
management, and from our comme￿Ial knowledge and experience of the computer component manufacturing and
supply sector.
we focused on specific law5 and regulations which we considered may have a direct material effect on the fmancial
statements or the operations of the company. including the Companies Act 2006. taxation legislation and data protection,
anti-bribery, employmenL environmental and health and safety legislation.
we assessed the extent of compliance with the laws and regulations identified above through making enquiries of
management and inspecting legal correspondence. and
Èdentified laws and regulations were communicated within the audit team regularly and the team remained alert to
instances of non-compliance throughout the audit.
We assessed the susceptibility of the companys f]nancial statements to material misstatement, including obtaining an
understanding of how fraud might occur, by:
making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of
actual, suspected and alleged fraud- and
considering the internal controls in place to mitigate risks of fraud and non-cotnpliance with laws and regulations.
To address the risk of fraud through management bias and override of controls, we:
perfornied analytical procedures to identify any unusual or unexpected relationships"
tested journal entries to identify unusual transactions.
assessed whether judgements and assumptions made in deterniining the accounting estimafrs set out in the notes were
indicative of potential bias. and
investigated the rationale behind significant or unusual transactions.
In response to tbe risk of i￿egUlar1tÈeS and non-compliance with laws and regulations, we designed procedures which
included, but were not limited to:
agreeing f￿anCIal Statement disclosures to underlying supporting documentation.
reading the minutes of meetings of those charged with governance.
enquiring of management as to actual and potential litigation and claims" and
reviewtng COLTespondence with HMRC.
There are inherent limitations in our audit procedures described aErf)ve. The more removed that laws and regulations are
from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also
limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and
other management and the inspection of regulatory and legal correspondence, if any.
Material misstatements that arise due to frdud can be harder to detect than those that arise from e￿or as they may involve
deliberate concealment or collusion.
A ￿rther desciiption of our responsibilities for the audit of the fllmncial statements is located on the Financial Reporting
Council's website at www.frc.org.uklauditorsresponsibilities. This descriptton forn]s part of our Report of the
Independent Auditors.

Report of the Independent Auditors to the Members of
Home-start Down District
Use of our report
This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of
the Companies Act 2006. Our audit work has beert undertaken so that we might state to the charitable CoMpan￿S
metnbers those matters we are required to state to them in an audito￿, report and for no other purpose. To ihe ￿lIest
extent pernLitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the
charitable company's members as a body, for our audit work, for this repor¢ or for the opinions we have fonned.
Malachy B
rady
enior S
for and on be
ofM.B.Mc
Chartered Accountants
Statutory Auditors
Rathmore House
52 St Patricks Avenue
Downpatrick
Co. DOWTL
BT30 6DS
atu
ady
ry Auditor)
15 November 2024