PRS Patton Rainey I Stenson Limited CHARTERED ACCOUNTANTS & RECISTEPED AUDITORS REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF ELY CENTRE-THE Opinion We have audited the financial statetnents of Ely Centre-The (the 'charitable company,) for the year ended J l March 2024 which comprise the Statement of Financial Activities. the Balance Sheet. the Cash Flow Statement and notes to the financial statements, includino a summary of significant accounting policies. The financial reportino framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdorn Generally Accepted Accountino Practice). In our opinion the financial stateTTrents'. give a true and fair view ol the slate of the charitable company's affairs as at J l March 2024 and of its incoming resources and application of resources, including its income and expenditure. lor the year then ended. have been properly prepared in accordance with United Kingdom Generally Accepted Accountino Practice- and have been prepared in accordance witli the requirements of the Companies Act 2006. Basis for opinion We conducted our audit in accordance with Intemational Standards on Auditincr (UK) (ISAS (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors. responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the etliical requirements that are relevant to our audit of the fiT]ancial statements in the UK, includino the FRC'S Ethical Standar(I and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate lo provide a basis for our opinion. Conclusions relating to goinu concern In auditing tILe financial slatetnenls. we have concluded that the trustees, use of the going concern basis of accountino in the preparation of the financial statements is appropriate. Based on the work we have perforrned. we have not identified any material uncertainties relatino to events or conditions that. individually or collectively, Inay cast sionificant doubt on the charitable company's abilily to continue as a going concern for a period of at least twelve months frotn when the fmancial statements are auihorised for issue. Our responsibilities and the responsibilities of the trustee5 with respect to going concem are described in the relevant sections of this report. Other information The trustees are responsible for the other infortnation. The other information cotnprises the information included tn the Annual Repor¢ other than the financial statements and our Report of the Independent Auditors ihereon. Our opinion on the financial statements does not cover the other iThfonnation and, except to the extent otherwise explicitLy stated in our report, we do not express any form of assurance conclusion thereon. In connection with oui audit of the financial statements. our responsibility is to read the other information and, in doing so. coiisider whether the other information is tnaterially inconsislent with the financial statements or our knowledge obtained in the audit or otherwise appears to be niaterially tnisstated. If we identify such material inconsistencies or apparent material misstatements, we are requtred to deterniine whether thi5 gives rise to a material misstatement in the financial statements themselves. If. based on the work we have perfonned, we conclude tl)at there is a material misststement of this other infonnation, we are required to report that fact. We have nothing to ieport in this regard. Opinions on other matters prescribed by thc Companie5 Act 2006 In our opillion, based on tlie work undertaken in the course of the audit.. the infonnation given in the Report of the Trustees for the financial year for which the financial stateTnents are prepared is consistent with the financial statements- and the Keport of tlie Trustees has been prepared in accordance with applicable legal requirements. CHARTERED ACCOUNTANTS IRELAND Chartered Tax Advisers Registered to carry out audil work and regulated for a range ol inveslrn8nt business activities in the United Kingdom by the Institute ol Chartered Accountants In Ireland PRS Patton Rainey I Stenson Limited CHARTERED ACCOUNTANTS 8 REGISTERED AUDITORS REPORT OF TEtE INDEPENDENT AUDITORS TO THE MEMBERS OF ELY CENTRE-THE Matters on iyhich we are required to report by exccption In the Iicrht of the knoivledtre and underslandino of the charitable company and its environment obtained in tlie course of the audit. we have not identified material misstatements in the Report olthe Trustees. We have nothing to report in respect of the followincr matters where the Companies Act 2006 requires us to report to you if. in our opinion.. adequate accountino records have noi been kept or retums adequate for our audit have not been received from branches not visited by us. or the fLnancial statements are not in agreement with the accounting records and returns- or certain disclosures of trustees, remuneiation specified by law are not made. or we have not received all the infonnation and explanations we require for our audit- or the trustees were not entitled to take advantaoe of the small companies exemption from the requirement to prepare a Strateoic Report or in preparino the Report of the Trustees. Responsibilities of trustees As explained more fully in the Statement of Trustees. Responsibilities. the trustees (who are also the directors of the chaiitable company for the purposes of comparny law) are responsible for the preparation of the financial statements and for beinu satisfted that they give a true and fair view. and for such iRternal control as the trustees determine is necessary to enable the preparation of financial staletnents that are free from material misstatement, whether due to fraud or error. In preparino the financial statements, the trustees are responsible lor assessing the charitable company's ability to continue as a goiThtt concern, disclosing. as applicable, matters related to ooing concem aThd using the going concern basis of accountinir unless the trustees either intend to liquidate the charitable Company or to cease operations, or have no realistic alternative but to do so. Our responsibilities for the audit of the financi21 statenients Oui- objectives are to obtain reasonable assurance about whetlier the fLTrancial statements as a whole are free from material misstatement. whether due to fraud or error. and to issue a Report of the Independent Auditors that includes our opinion. Keasonable assurance is a high level of assurance. but is not a guarantee that an audit conducted in accordance with ISAS (UK) will always detect a material Tni55tatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or tn the aggregate. they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISAS, we exercise professional judgement and maintain professional scepticism throuohout the audit. We iderLtify and assess the risks of material misstatement of the fitiancial statements, whether due to fraud or e￿Or. design and perform audit procedures responsive to these risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. We obtain an underslanding of internal controls relevant to the audit in order to design audit procedures that are appropriate in the circumstances. CHARTERED ACCOUNTANTS IRELAND Chartered Tax Advisers Registered lo carry out audil work and regulated lor a range ol inveslrnent business activities in the United Kingdom by th8 Inslilul8 ol Chartered Accountants in Ireland PRS Patton Rainey I Stenson Limited CHAflTEkED ACCOUNTANTS REGISTERED AUDITORS REPORT OF THE INDEPENDENT AUDITORS TO THE MIMBERS OF ELY CENTRE-THE We obtain an understanding of the company, the industry it operates in and the legal and reoulatory framework that the company operates within. We focus on the piovisions of these laws and regulations that have a direct effect on material amounts 2nd disclosures in the financial slalements. The key laws and reoulations we considered in this context included the UK Conipanies ACL Pension, TaK and Healtli and Safety Legislation, tooether with provisions of other laws and reoulations that do not have a direct effect on the financial stalements, but compliance witli which may be fundamental to the company's ability to operate or avoid a material penalty. We tailored our response to these identified risks to include enquiry of manatseTnent and external le(ral advisors concernintt actual and potential litioation and claims, performinLV analytical procedures to identify any unusual or unexpected relationships that may indicate the risk of material misstatement due to fraud or otlier irregularities. Furtlier we reviewed the correspondence with HMRC and other reoulatory bodies. In addressing the risk of fraud through management override of controls, we tested the appropriateness of journal entries and adjustmeDts, assessed whether the judoements made in making accounting estimates are indicative of a poteDtial bias. Further we evaluated the business rationale of any sionificant transactions that are unusual or outside the normal course of bustness. There are inherent limitations ITh the audit procedures described above. We are less likely to become aware of instances of non-compliance with laws and regulalioiis that are not closely related to events and transactions reflected in tile financial statements. Also. the risk of not detectin(r a material misstatement due to fraud is higher than the risk of not dctecting one resulting from error, as fraud may involve delib¢rale concealn]ent by. for example, forgery or intentional tnisrepresentations, or through collusion. A further description of our responsibilities for the audit of the financial 51atetnents is located on the Financial Reportin Council's website at www.frc.org.uklauditorsresponsibilities. This description fomis part of our Report of the Independent Auditors. Us¢ of our report This report is made solely to the charitable company's members, as a body, in accordance with Chapter J of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's tnembers those matters we are required to state to them in an auditor5, report and for no other purpose. To the fullest extent pemitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the haritsble company's members as a body, for our audit worl for this reporL or for the opinions we have fonned. William Kenneth iiainey FCA (Senior Statutory Auditor) for and on behalf of Patton Rainey Stenson Limited Chartered Accountants and Statutory Auditors 6 East Bridge Street Enniskillcn Co. Femianaoh BT74 7BT 25 Septembei. 2024 CHARTERED ACCOUNTANTS IRELAND Chartered Tax Advisers Registered lo carry out audit work and regulated lor a range ol investtnenl busine55 activities in the United Kingdorn by lh8 Institute ol Chartered Accountants in Ireland