CENTRE FOR HEALTH AND WELL BEING FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024 REPORT OF THE INDEPENDENT AUDITOR TO THE MEMBERS, Opinion We have audited the financial statements of Centre for Health and Well Being (the 'charity') for the year ended i l March 2024 which comprise the Statetnent ol Financial Activities, the Balance She¢t, the Statement of Cash Flows and the notes to the financial 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 Repoi'liug Standard applicable in the UK and Republic of Ip'elap7d (United Kingdom Generally Accepted Accounting Practice). In our opinion, the financial statements: give a true and fair view of the state of the charitabl¢ company's affairs &s at i l March 2023 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 the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS I O?) (effectiv¢ l January 2015) - (Charities SORP (FRS102)), the Financial Reporting 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 conducted our audit in accordance with International Standards on Auditing (UK) (ISA5 (UK)) and applicable law. Our responsibilities under those standard5 are further described in the Auditor's responsibilities for the audit of the accounts section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the accounts in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that ihe audit evidence we have obtained 15 sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concern We have nothing to report in respect of the following matters in relation to which the ISAS (UK) require us to report to you where". th¢ trustees, use of the going concern basis of accounting in the preparation of the financial statements is not appropriate; or the trustees have not disclosed in the financial statements any identified material uncertainties that may cast significant doubt about the charity's ability to continue to adopt the going concern basis of accounting for a period of at least twelve months from the date when the financial statements are authorised for issue. Other information The other information comprises the infomiation included in ihe annual report other than the financial stat¢ments and our auditor's report thereon. The trustees are responsible for the other inforn)ation. Our opinion on the financial statements does not cover the other infonnation and, except to the extent otherwise explicitly stated in our reporL we do not express any fonn of assurance conclusion thereon. In connection with our audit of the financial slatements, our responsibility is to read the other infonnation and. in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appear5 to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other infonnation. If, b&5ed on the work we have perfornied, we conclude that there is a material misstatement of this other inforniation, we are required to report that fact. We have nothing to rerx)rt in this regard. Page 5
CENTRE FOR HEALTH AND WELL BEING FINANCIAL STATEMENTS FOR THE YEAR ENDED31ST MARCH 2024 REPORT OF THE INDEPENDENT AUDITOR TO THE MEMBERS, Matters on which we are required to report by eyceptio In the li-ht of the knowledoe and understandinTr of the Trustees and its environment obtained in the course of the audit, we have not identified material misstatements in the Tnjstees, Report. We have nothing to report in respect of the followino matter5 in relation to which the Companies Act 2006 requires US to report to you if, in our opinion-. Sufficient accountino records have not been kept. or the financial statetnents are not in agreement with the accounting records- or certain disclosures of trustees, remuneration specified by law are not made- or we have not received all the infonnation and explanations we require for our audit. Responsibilities of trustees As explained more fully in the Statement of Tru5tees' Responsibilities, the trustees, who are also 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 give a true and fair view, and for such internal Control a5 the directors detenniTJe is necessary to enable the preparation of financial statements that are free from material misstatemenL whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charitys ability to continue as a going concern, disclosin(F as applicable, matters related to going concern and usints the going concern basi5 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 responsibilities for the audit ol the financial statements Our objectives are to obtain reasonable assurance about whether the financial statetnents as a whole are free from material misslalement, whether due to fraud or error. and to issue an auditor's report that includes our opinion. Reasonable assurance is a hi(yh level of assurance. but is not a C¥uarantee that an audit conducted in accordance with ISAS (UK) will always detect a material misstatement when il exists. Misstatements can arise from fraud or eor and are considered material if, individually or in the aggreoate. they could reasonably be expected to int]uence the economic decisions of user5 taken on the basis of these financial statements. Irregularities, including fraud. are instances of non4ompliance with laws and reoulations. 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 of detecting Iegular1tie$, including fraud. is detailed below. Explanation a5 to what extent the audit was considered Capable of detecting irregularities, ineluding fraud The objectives of our audit in respect of fraud. are to identify and assess the risks of material misstatement of the financial statements due to fraud- to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, through designing and implementing appropriate responses to those assessed risks- and to respond appropriately to instances of fraud or suspected fraud identified durin¢F the audit. However, the primary responsibility for the prevention and detection of fraud rests with both manaoement and those charged with . aovernance of the Charity. Our approach was as 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 Republic of Ireland {FRS 102) (effective l January 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 entity staff in compliance fvnctions to identify any instances of any non-compliance with laws and regulations. Reviewing fmancial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations. Page 6
CENTRE FOR HEALTH AIND WELL BEING FIiNANCI.4L STATE,IIENTS FOR THE I'EAR ENDED JIST MARCH 2024 REPORT OF THE INDEPENDENT AUDITOR TO THE ME]¥IBERS' Auditing the risk of management override of controls. including throu_oh testin? journal entries and other adjuslTnents for appropriateness. and evaluating the busincss rntionale of signiticant transactions outside the notThal course ol-business. As part ot an audit in accordance with ISAS (UK) we exercise professional judgemenl and maintain profc5sional scepticism throughout the audit. We a150'. Idcntiti. and assess the risks of maierial misstatement of the financial statements. whether due to fraud or error. design and pertorni audit pr(Kcdures responsive to those risks. and obtain audit evidencc that is sufficient and appropriate to provide a b&sis t.or our opinion. The risk of tK)t d¢ie¢iin2 2 material misstatctnent resulting trorn fraud is higher than t-or one resulting from error. as fraud may involv¢ Collusion. forgerv. intentional omissions. misrepresentations. or the oveffidc of internal conlrol. Obtain an understanding of iniernal ¢ontrol relevant to the audit in order to dcsign audit procedures that are appropriate in the circumstanLes: bul not for the purw)s¢5 olexpressing an opinion on ihe efyectiveness of the cotnpany's internal control. Evaluate the appropriateness of accounting w>licies used and the rwonableness of accounting estimatcs and related disclosures tnade by the director5. Concludc on the appropriateness of ihe directo, use ot thc going con¢em b&sis of accounting and. based on the audit evidcnLe obiained. whethcr a material uticertaint¥ exists related io eents or conditions ihai mav cast signiticant doubi on the charity s ability 10 continue as a going concern. If we concludc that a material uncertainty exists. we are required to drdw attcntion in our audito¢s report to the lated disclosures in the financial statements or. if such disclosures are inadequate. io modifv our opinion. Our conclusions are based on the audit evidence obtained up to our auditorfs rew)rt. However. future events or conditions mav cause the charity to cease to continue as a going Loncem. Evaluate the overall prc5cniaiion. structure and contcnt of the financial statcments. including the disclosures. and whcther the financial statcments present the underlying Irdnsactions and cvenls in a manner that achieves fair presentation. A further description of our resEx)nsibilities for the audit of the financial statements is l(Kated on the Financial Reporting Council's website at: hiip'./lwww.frc.org.uklauditorsresp)nsibilities. This description fornis part of our audilorfs report. We comtnunicate with thos¢ charged with governarkce regardin& among other matteTS. the planned scope and timing of th¢ audit and significant findings. including any signiticant deficien¢ies in internal control that we identify during our audit. Use of our report This retK)rt IS tnade solely to the charitable company's members. as a bodv. in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and regulations tnade under that Acl. Our audil work has been undertaken so that we might state to the chai'itablc company's members thosc matteJ3 we are required io swe to them in an auditors, report and tor no other purpose. To the fullest exieni pemiitted by law. we do not accept or assume responsibilitv to anvone oiher than the charitable company and its embers as a bod r our audit work. for this retK)rL or for the opinions we have forn)ed. LAWR CE SHEARER F.C.A., Senior Statstory Audttor FOR AP4D ON BEHALF OF O'HARA SHEARER, Statutory Allditor O'HARA SHEARER CHARTERED ACCOUNTAf+¥rs AND STATUTORY AUDITORS 547 Falls Road Belfast BTI 19AB D2ted: 23rd January 2025 Page 7