Family Caring Centre Independent Auditor's Report to the Members of Family Caring Centre Year ended 31 March 2024 Opinion We have audited the financial statements of Family Caring Centre (the 'charty') for the year ended 31 March 2024 which comprise the statement of financial actNlties, ststement of financial position and the related notes, including a summary of signtficant 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 Generalw Accepted Accounting Practsce). In our opinion the financial statements: give a true and fair view of the state of the Charity's 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 wrth United Kingdom Generally AC￿pted Accounting Practice. have been p￿pared in accordan￿ with the requirements of the Charities Act {Northem Ireland) 2008. Basis for opinion We Gonducted our audit in accordance with Intemational Stsndards on Auditing {UK} (ISAS (UK)) and applicable law. Our Esponsibilibes under those standards are further described in the auditor's responsibilities for the audit of the financial statements section of our reporL We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethlcal Standard, an¢J we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained ia 8ufficient and appropriate to provide a basis foi our opinion. Conclusions rolating to going concorn In auditing the financial statements, we have concluded that the officers, use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on Ihe work we have perfonned. we have not identified any material uncertainties relating to events or conditions that, individualty or Gollectively, may cast significant doubt on the charty's ability to continue as a going concem for a period of at least ￿e1ve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the officers with respect to going con￿rn are descrited in the relevant sections of this report. Family Caring Centre Independent Auditor's Report to the Members of Family Caring Centre (continuedj Year ended 31 March 2024 Othèr infomiation The other infomiation comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. The offi￿rS are responsible for the other infomation. Our opinion on the financial statements does not cover the other information and, except to the extent othemise explicitly stated in our reporL we do not express any form of assuran￿ conclusion thereon. In connecb'on with our audit of the financial statements, our responsibilty 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 idenb.fy such material inconsistencies or apparent material misststements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other infomiabon. If. based on the work we have performed, we conclude that there is a material misststement of this other information. we are required to report that fact. We have nothing to report in this regard. Matters on which we are required to report by exception 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 infonnation grven in the officers. report is in¢onsistent in any material respect wtth the financial statements,. or adequate accounting records have not been kept. or the financial statements are not in agreement with the accounting records and retums., or we have not received all the information and explanations we require for our audit. Responsibilities of officors As explained more fvlly in the officers, responsibiltties 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 matenal misstatement, whether due to fraud or error. In preparing the financial statements, the Offi￿rS are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable. matters related to going con￿rn and using the going con￿rn basis of accounting unless the officers either intend to I￿uldate the Charity or to cease operations, or have no realistic alternative but to do so. Family Caring Centre Independent Auditor's Report to the Members of Family Caring Centre (Continuedj Year ended 31 March 2024 Auditorfs responslbllities for the audit of the finan¢ial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatemen( 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 conducted in a¢¢ordance with ISAS (UK) will a￿ayS detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individualty or in the aggregate. they could reasonably be expected to Influen￿ the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are InStan￿S of non-compliance wf(h laws and regulations. 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 irregularities, including fraud is detailed below.. As part of an audit in a¢¢ordance with ISAS (UK). we exercise professional judgment and maintain professional scepticism throughout the audit. We also.. Identify and assess the risks of material misststement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks. and obtain audit evidence that is sufficient and appropriate 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. misrepresentstions. or the override of internal control. Obtain an understanding of internal control relevant to 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 effectiveness of the Intemal control. Evaluate the appropriateness of accounting policie5 used and the reasonableness of aGcounting estimates and related disclosures made by the officers. Conclude on the appropriateness of the offi￿rS. use of the going concem basts of accounting and, based on the audit eviden￿ obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the charity's abilty to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report 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 auditorfs report. However. future events or condits.ons may cause the charity to cease to Continue as a going COn￿rn. Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underfying transactions and events in a manner that achieves fair p￿SentatiOn. Family Caring Centre Independent Auditor's Report to the Members of Family Caring Centre (continued) Year ended 31 March 2024 We communicate with those charged with govemance 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 audiL Use of our rÉport This report is made solely to the charity's members, as a body, in accordan￿ 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 auditorfs report and for no other purpose. To the fullest extent perm￿ed by law, we do not accept or assume responsibility to anyone other than the chanty and the charity's members as a kx)dy, for our audit work. for this report, or for the opinions we ve formed. Demot Corr FCA D C Corr and Company Chartered accountants & statutory auditor 29B Main Street Randalstown County Antrim BT413AB 3 October 2024