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.
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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 e￿or 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 I￿egular1tie$, 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.
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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 e￿ents 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
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