Family Caring Centre Independent AUdit0S Report to the Members of Family Caring Centre Year ended 31 March 2022 Opinion We have audited the financial statements of Family Caring Centre (the 'charity'} for the year ended 31 March 2022 which comprise the statement of financial activities. statement of financial position and the related notes. 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 FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally ACpted Accounting Practice). In Dur opinion the financial statements: gNe a true and fair view of the state of the charity's affairs as at 31 March 2022 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- have been ppared in accordance with the requirements of the Charities Act (Northern Ireland) 2008. Basis for opinion We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilities under those standards are further described in the auditovs responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordan with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fvlfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit eviden we have obtained is 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) requlre us to report to you where: the officers, use of the going concern basis of accounting in the preparation of the financial statements is not appropriate", or the officers have not disclosed in the financial statements any identified material uncertainties that may cast significant doubt about the charity's abilty to continue to adopt the going concern basis of accounting for a period of at least Iwelve months from the date when the financial ststements are authorised for issue.
Family Caring Centre Independent Auditor's Report to the Members of Family Caring Centre (conllnuedj Year ended 31 March 2022 Other information The other information comprises the information included in the annual report, other than the financial ststements and our auditorfs report thereon. The officers are responsible for the other infomiation. Our opinion on the financial statements does not cover the other information and, except to the extent otheiSe explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information 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 appears 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 infomation. If, based on the work we have performed, we conclude thal there is a material misstatement of this other infomiation, we are required to report that facL We have nothing to report in this regard. Mattep3 on which we are required to report by exceptlon In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the officers, report. We have nothing to report in respect of the following matters in relation to which the Charities Act (Northern Ireland) 2008 requires us to report to you if, in our opinion- the information given in the officers, report is inconsistent in any material respect with the financial statements., or adequate accounling records have not been kept., or the financial statements are not in agreement with the accounting records and returns. or we have not received all the infomiation and explanations we require for our audit. Responsibilities of officers As explained more fully in the officers, responsibilities statement, the officers 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 officers determine is necessary to enable the preparation of financial statements that are free from material misstatement. whether due to fraud or error. In preparing the financial statements. the officers are responsible for assessing the charity's ability to continue as a going COnrn, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the 1cerS either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so. Audltorfs responsibilities for the audit of the financial statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance. but is not a guarantee that an audit conductsd in accordan with ISAS (UK) will always detect a matertal misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to infiuence the economic decisions of users taken on the basis of these financial ststements.
Family Caring Centre Independent Auditorfs Report to the Members of Family Caring Centre {¢oAllnued) Year ended 31 March 2022 As part of an audit in accordance with ISAS (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also- Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and p=rform audit procedures responsive to those risks, and obtain audtt evidence that is sufficient and approprtate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions. misrepresentations, or the override of internal control. Obtain an understanding of intemal control relevantto the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effecttveness of the internal control. Evaluate the appropriateness of accounting wlicies used and the reasonableness of accounting estimates and related disclosures made by the officers. Conclude on the appropriateness of the officers, use of the going concem basis of accounting and, based on the audit evidence obtsined, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the charity's ability to continue as a going concern. If we conclude that 8 material unrtainty exists, we are required to draw attention in our auditor's rep)rt to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our audttorfs report. However, fvture events or conditions may cause the charity to cease to continue as a going concern. Evaluate the overall presentation, structure and content of the financial statements. Including the disclosures, and whether the financial ststements represent the underlying transactions and events in a manner that achieves fair presentation. We Communicate with those charged with governance regarding, among other matters. the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. Use of our report This report is made solely to the charity's members, as a body, in accordance with section 65 of the Charities Act (Northem Ireland) 2008. Our audit work has been undertaken so that we might state to the charity's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's members as a body, for our audit work, for this report. or for the opinions we have formed. oe&aty D C Corr and Company Chartered accountants & statutory auditor 29B Main Street Randalstown County Antrim BT413AB 17 November2022