INDEPENDENT AUDITOR'S REPORT
to the Members of Belfast Activity Centre
{A company Ilmit•d by guarantee, not havlng a share capital)
Report on the audit of th9 financial statements
Opinion
We have audited the charity financial statements of Belfast Activity Centre {'the charity'} for the financial year ended 31
March 2024 which comprise the Statement of Financial Aclivilies {incorporaling 8n Income and Expenditure Account),
the Balance Sheet. the Slalemenl of Cash Flows and notes to the financial statements, including the summary of
significant accounting policies set out in note 2. 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" and Accounting and Reporting by Charities: Statement of
Recommended Practice applicable lo charities preparing their accounts in accordance with FRS 102.
In our opinion. when reporting in accordance with a fair presentation framework the financial slalements..
give a true and fair view of the slate of the charity's affairs as at 31 March 2024 and of its deficit for the financial
year then ended..
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice., and
have been prepared in accordance with the requirements oflhe Companies Ad 2006 and the Charities Act (Northern
Ireland) 2008.
Basis for oplnlon
We conducted our audit in accordance with Intemational Standards on Auditing {UK) IISAS {UK)) and applicable law.
Our responsibilities under those standards are further described in the Auditoffs responsibilities for the audit of the
financial slalements section of our report. We are independent of the charity in accordance with ethical requirements
that are relevant to our audit of the financial statements 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 the audit evidence we
have oblained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements. we have concluded that the Iruslees, use of the going concern basis of accounting
in the preparation of the financial statements is appropriate.
Based on the work we have performed. we have not idents'fied any material uncertainties relating to events or conditions
that, individually or collectively, rnay cast significant doubt on the charity's ability to continue as a going concern for
period of at least twelve months from the dale when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant
sections of this report.
Other Information
The other information comprises the infomiation included in the annual report other than the financial statements and
our Auditorfs Report Ihereon. The Iruslees are responsible for the other information contained within the annual report.
Our opinion on the financial statements does not cover the other infomialion and. except to the extent otherwise
explicitly slated in our report. we do not express any form of assurance conclusion thereon.
Our responsibility is to read the other information and, in doing so. consider whether the other information is materially
inconsistent with the financial slalements or our knowledge obtained in the course of the audit, or otherwise appears to
be materially misstated. If we idenlrfy such material inconsistencies or apparent material misstaternents, we are required
to deterrnine whether this gives rise to a rnaterial misstatement in the financial statements themselves. If, based on the
work we have performed, we conclude that there is a material misslalement of this other information. we are reqUI￿d
to report that fact. We have nothing to report in this regard.
Oplnlon on oth•r Matter prescribed by the Companigs Act 2006
In our opinion, based on tho work undertaken in the course of the audit-.
the infomiation given in the Strategic Report and the Trustees, Annual Report for the financial year for which the
financial statements are prepared is consistent with the financial statements- and
the Strategic Report and the Trustees. Annual Report have been prepared in ac￿rdanCe with applicable legal
Tequiremenls.

INDEPENDENT AUDITOR'S REPORT
to the Members of Belfast Activity Centre
IA company limitèd by guarantee, not havlng a share capilall
Matters on which we are required to report by exception
In the light of our knowledge and understanding of the charity and its environment obtained in the course of the
audit. we have not identified material misstatements in the Trustees, Annual Report.
We have nothing to report in respect of the following matters where the Companies Act 2006 requires us lo
report to you if, in our opinion..
adequate accounting records have not been kept., or
the financial statements are not in agreement with the accounting records and returns. or
i• ¢ertain disclosures of trustees, remuneration specified by law are not made,. or
we have not received all the information and explanations we require for our audit.. or
the Iruslees were not entitled to take advantage of the small companies exemption from the requirement to
prepare a Strategic Report OT in preparing the Report of the Trustees.
Responsibilities of trustees for the flnan¢ial statements
As explained more fully in the Statement of Trustees, Responsibilities set out on page 6, the truslees 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 they determine is necessary to enable the preparation of financial statements
that are free from material misstatement, whether due lo fraud or error.
In preparing the financial statements. the Iruslees are responsible for assessing the charity's ability to continue
as a going concern, disclosing. as applicable, matters related to going concern and using the going concern basis
of accounting unless management either intends to liquidate the charity or to cease operations. or has no realistic
alternative bul to do so.
Auditor's responsibilities for the audlt 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.
Re8sonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance
with ISAS {UK) will always delect a material misstatement when il exists. Misstatements can arise from frdud or
error and are considered material if, individually or in the aggregate, they could reasonably be expected lo influence
the economic decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud is detsiled below..
Having considered the nature of the Charity and the sector in which it operates. we identified that the principal
risks of non-compliance with laws and regulations related lo breaches of health and safely laws, employment law
and environmental regulations. We considered the extent to which non-compliance might have a material effect
on the financial statements. We also considered those laws and regulations that do not have a direct impact on
the preparation of the financial slalements bul compliance with which may be fiJndament81 to the Charity's ability
to operate such as the Companies Act 2006.
We evaluated management's incentives and opportunities for fraudulent manipulation of the financial slalements
{including the risk of override of controls) and determined that the principal risks were related lo misstatement of
restricted and unrestricted fund balances. Audit procedures performed included..
Enquiry of those charged with governance including any known or suspected instances of non-compliance with
law5 and regulations. potential litigation and fraud:
Identifying and testing journal entries for appropriateness. evaluating the rationale for significant transactions
outside what is normal for the cornpany and assessing whether the judgements rnade in making accounting
eslimates are indicative of potential bias, in order to assess the risk of fraud through management override of
controls.,
Analytical procedures lo identify any unusual or unexpected relationships that may indicate risks of material
misstatement due to fraud-,
Challenging assumptions and judgements made by management in significant accounting estimates:
Reviewing the disclosures in the financial statements against the specific legal requirements..
Substantive lesling of Balance Sheet items, together with a high level of individual account analysis.,
Detailed analysis of all restricted funds, agreeing postings and cul off.

INDEPENDENT AUDITOR'S REPORT
to the Members of Belfast Activity Centre
IA Gompany limit•d by yuarantee, not havlng a share capital)
We communicated relevant identified laws and regulations and potential fraud risks to all engagement team members
and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit. There
are inherent limitations in the audit procedures outlined above. We are less likely lo become aware of instances with
laws and regulations that are not closely related to events and transactions reflected in the financial slalements. Also,
the risk of not detecting a material misslatemenl due to fraud is higher than the risk of not detecting one resulting from
error. as fraud may involve deliberate concealment.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting
Council's website at www.frc.or
-uklaudilorsres
Independent Auditors.
onsibilities. This description forms part of our Report of the
Use of our report
This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16
of Companies Act 2006. Our audit work has been undertaken so that we might slate lo the charitable company's
members those matters we are required lo stale lo them in an auditors, 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 charitable company and
the charitable company's members as a body, for our audit work, for this report. or for the opinions we have formed.
MCCLEARY & COMPANY LTD
Chartered Accountants
Garvey Studios
14 Long5tone Street
Lisburn
Co Antrim
BT28 1TP
29 November 2024