LARNE YMCA INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF LARNE YIVJCA Oplnlon W• havè auoii•d Iha nn8ndal 818lemeHtJ of la¢n• YMCA Ilhe for Iho year ¢ndtyd 31 March 2024 whl¢h Compiliè lh• •lBlemeThl of Ilnan¢l818tIK4U88, thb b3lAn¢¢ $he81 and iho nole8 lo lh& fin&nc1818ialemenls, Inrltydny $lgnffi¢anl 8ccourllng pDll¢lps. Thè finAndal rtrpotiltyj Ir8rnow¢Tk Ihal h&$ bton aPpld h Ihdf propor6Uon 18 ¥pOkablo law Bnd imlled ngdoM At¢ounllng Sland8rd$, Includbno FRS 102 Tho Fth8n¢l&J Roportlno Slend8rd frppllcgNa Inlh8 UK8ndRepiJNkoFIrnl8ndlUnld Kthgdom G8norallyAc¢epl¢dA¢¢ounUng Praolkel. In pUrOnn, tho flngnclfil ts1818menlB.' glyo a Ilug f8lr view of Iho kl&l8 of IhB chaill)blo tompany's atf4tr5 85 al 31 March 2024 end ol IIN Incotnlng resourc•8 and appH¢ailon ol re$our¢e$. forlh&y8ar Ihen ended.. hava be8n piopedy prepHr¢d In 4¢cordHrtcu wllh United Iunodom Q8nÈrolly A¢¢èpled AceouDUno Pio¢11¢É: and havobTren prnparèd In accoidaNc8wIlhlhe r¢qulremgDl8 oflhe CornpBnlo¥A¢12QO8. $18 foroplnlon Wa conduc18d 0¥ QUd h accordaThrts vllh tnloin&lloMI Sl•ndtd¥ on Audlung IUKI IISAg IUIQI 8pVk&N? law. Our0& on$lblltl88 underlhos8 stsn6•id$ oro furtheidt8trlbed h AtnKS m&ponslbRlllfrs lorlh9 6u(Nl ol Iho knepc18 sl8l&m8nl$ $¢¢llon ol Qur r•pDtL W• 8r6 Indop8ndenl ol ¢hgrfly In accordanco th Ih? tlhk81 r6qÈblEémon16 Ihal 010 relevanl lo oyr audll of tho Ilnancl81 otsl•m•nlè ln ihfr IrldIng Ihè FRC'6 Elhkal Slandar(I, hav6 fuifiled otrroth8r61hkal r1$pS[blle$ Inac¢ord8n¢• w51h1$0 requ1mentS. W8 belltsvè Ihli ihè8udll 8v1d0n¢• ha¥a obf41nod IJ ¥uffld8nl and èpwoprtHlo1o provlda ab&8lB lorourvplnf¢n. Con¢lu$lon• r•lllng to oolng ¢ono•rTh In oudlllny lh• Trn4nClg16141eml$. w• hwo ¢ondudod ihal th• TiuBI•è¥' ug8 of th8 gokng conrm b8118 of ottounUng1Thlh• p¥thp#ragon of Ihefwtan¢l1lsIemenIeIS8pOPO1¢, gased on th6 woik we h&v• porfomied, w8 haya nol IdeNfjned ony mai61181 vne8rfalnll88 rel•Ung lo 6ven18 Or ¢onthlEon8 Ihil, Ind5vldu81ty or coll•cl&. may C061 Sn1c8n1 doubl on Iho (4iarlty's ablllly l• tonllnuè 8$ a gdng conGemfoi 8 peilod of al18o$1 iwJl¥è monihs frontwhbn lh8 fifionclal 8iat•mÈnls èra aulhoiknd for1$$. Omr responsLblllllos ond lh• 1•gp¢n$lb111168 01 Ihè Th1¢0$ Wih r88P8Ct Io gDlng ¢oncèFn arè d88erfbed In lh• r6kgv8nl 6frclloni ofthi8 reporl. Olhor Informallon Thè oih8r Informallm eornprfseg Ihb IDlomi8lEon InCIad In Ihè onnual report olhÈr Ihan Tral81 slalemenlg nd our audiiorfts report Iheieon. T#8 Tru$18 8ra SpOnsIbl• for Ihe olhr Inl¢mailon contalnedwllh1n lh9 onnuol reporf. ou10nIon on Ihe financlBlslalom8o18do65 nol covorlh&olhèrlnlorm&llon andwg do nol exwq$s 8nyloim ol assurance cohBlu&lon Ihereon. Otsr tssponslbiif(y 1$ to ioatt Ihtr 0er InformHllon And. In dn9 60. conslder whalher Ihg tslh•r Irrformaiitsn 1$ malertally Incon&len1 wjlh iho fmandal slilgmenls of our kedge obl9ed In tho tour$a of the audll, or olheNA$e appw4rs lo b8 Mal8rfalty mlsslal¢d, IIw6 Idenllfy 8uch materfal th¢onÉl8l&nGI8s oropp8r8nl malerfal ml$$lalemanl?, wo or8 TeouT¥ed lodelermYn8wh8lherlhlB 9fv9$ 118010 a mal8rf81 mls818leDwnl In Ihe flnandel Èialemenla them&trYv6$. 11, b08 on lh8 wopk wo havo pÈ¥fomied, w• conthde Ihal thlrg 11 fy malerf41 mlsslalemenl ol ihlb other Infoimallon,w8aroifrqutr¢dlo roportlh$l la¢1. Wo haYB nglhlng loifjport In IN8 r8oard. Mèlt•r$ on whl¢h wfr ar• ro4ulrod to r•port by •x¢fyp¢lo W• h&¥8 nolhlnp lo ropoJI In rospocl ol Ihtr fdiowlng mallers In relauon lo whkh Ihe ChoTIUès (Accovnls and R•porf&l R89ul8ll¢nJ 2008 requlre lo ieport ioyou11, In Ouf op1n1).. lh& Inlomitsilon 08n ID IhB nn8nd61 S1•mnI& IE hcons151•nl In Hny mBledal respeci 1h iho TwAI•o5' report.. or sufflcE•nla¢coun4ng re¢d$ havo not begn kepl,. or Ihe1kn8nclal ¥ialém8ntS 8feoDf In 8greemenlvAlhlh8 8¢tounllnu recardB', or we hav• nolTrcelv8d all ih&lnformallpn8nd •xpl8nall¢D¥w8 f¢4Llr8 forour audll.
LARNE YMCA INDEPENDENT AUDITOR'S REPORT ICONTINUED) TO THE TRLISTEES OF LARNE YMCA RspoTh•lbllllle• olTw%teè$ Ai exPln#d mvro fvity Irs ihe $lal•rnonl ofYiusle4$' reipon8fDllhlo$, thaThJ816é8. vtho ar• 816olho dlreclu80f Ihg charflylorlho purpo8e ol¢omp8ny Jaw, arn 1g$pon61bl?for Ihe pFep8rallon oflho nDontfyl $lat8m6nl8 and for b?Iny $allsflèd Ihollhey 9lw È Iiua and f&1r vltsw. and for such InltrToBI oontrol as thè Tfu%leos dtrieirnlng 18 D8¢¢$iary lo èngble lh• praparallon ol TrAnc[al $141emenl8 Ih818r8 ffe& liom mol¢rfal mls&lalqmenl, wh8lh81 lo frlud or eitor. In piep8rlw llngndal slaltrm¥hl?. Ihfy Trus1881 ore responylble lor 8$1886Iw Ihe ¢h8rfly'8 ab1(Y lo conlthv8 bts R goln9 eDncetn, dLscb8ln91 as apWkRblo, m4ll•rs related lo wlny ¢on¢8m and lh& golng con¢¢m b881s of a¢¢ounllTrJ unltrB$ Iho Tru$le6s ellhér Inlend lo Ilquldalg tho charnttble Company or lo ceasq op8r8Uons. w havo no re8llsllc allernallyo bul lo dtss A¥rtllo8 r88ptsnilbllllle$ for¢h• iudlt of Ihfy tlnan¢lal$i•l•m8nl# W• haw b$en 4ppolnled as oudllor wder &eclbn 65 of th• Ch8rflle8 Act It4oth•m liBlandl 2008 8nd roport In adancI wllh IheAclandr61evanl regvLglbns m#do or haA9 off1 Ih8r•und¢F. Ouroble¢llv08 aro to oblÉln ¥e$songbl• as8llrance aboul wh8th8r financlal ¥lAlom6nl# as a wholo 8r8 fieg from malerlal ml$sldlemgnl. wh8ihgr lo flaud or erior. gAd lo 16$uo 9n au101 ieport ih81 kKlude$ our oplnloH. RèaÈonabl8 èÈ$uranre 18 a hlgh hval ol a¥Surar l• nol a gv8r80tg? Ihal an oudll condu¢lgd In ace4rdan¢g wHh IW IUKI &ayI delecl a m8led81 mlÈ$iolemenl when 11 exl81$. Mb$lalem&DtS Con 0rf80 ffom Irdud or crand Rie conslder¢d mal•rfal11. Indmdvally orlTrlhe aggreyala. IheycttAdiez&Dnablybeexpetiérfl0 Influ#n¢• Ihtr i¢onoml¢d8tlslony olusei$ lakgn on th& bash ollh•$0nn•rI9l $l&l•mÈnls. 1iragularil$, JudI Ir&vd. aio of non-complhnc8 vhlh IBW5 Tegul&lltsDI. Wo d8$1gn piocedurol In Nnè wSlh our re8ponglblllle5, Oullhed abo. lo dèlecl mal•il#l ml861glemekla In re$p8¢t ol IwggularItloJ. Incknlng fravd. Th• ¢xloni ¢0 whkhow pro¢Tel 8r6eap8blèof deledln9 Iwè0811Ue$. InCdIDliaUd. IÈ dtti8lled b•bw. A futlhir de8crfpllon of re$pOnsIlI110s l& avo118bl• on Ihè FInCIal R•porflng cjnl,a wob$li8 Bl.. hllp¥Jl vww.fr¢.019. avdliorsrespon$lbNille•. Yhls dfrs¢W¢n foim$part olour 6udRof8 iepDM. pper18trn1or8liluloryAd1lOr) MBS Chart9redA¢¢ouDlaiits 3 Hlgh sw4el Lfjm8 Co.Anlrfm aT40 1JN MBS Ch8rtèréd Accouni8nl8 Is lor 8ppolntsnanl 88 audllty of Ihe chtsrlly by vMu• ol IIB ol111ty lor aPpTrImon1 a8attthlor ol q ¢tsmpany und&rolsOGllon 1212 of IheCTrmpanlè$Acl 2006. 14-