INDEPENDENT AUDITOR'S REPORT to the Members of Clann Eireann Youth Club Report on the audit of the financial ststements Opinion We have audited the Company financial statefnenls of Clann Eireann Youth Club Cthe company'l for the financral year ended 30 September 2022 which comprise the Statement of Financial Activities, the Balance Sheet. the ststemenl of Cash Flows and notes lo the ffinanaal statements. induding the summary of significant accounting policies set out in note 2. The finanaal reFQrting framework that has been applied in their preparation is applicable law and United lQngdom Accounting Standards. induding FRS 102 Yhe Financial Reporting Standard applicable in the UK 2nd Republic of Ireland" and Accounting and Reporting by Charities: Statement of Recommended Practir applicable lo charities preparing their accounts in accordance with FRS 102. In our opinion, when reporting in accordance with a fair presentation framewoTk the financial staternent5'. give a true and fair view of the state of the eompany's affairs as at 30 September 2022 and of ils deficit for the financial year then ended-, have been propety prepared in accordance wrth Unrted Kingdom Generally Apted Accountsng Practi., and have been proparod in accordaneo with tha raqurramènts of the Charities Act (Northem Ireland) 2008. Basis for opinion We conducted our audit in a¢¢ordance with Intemational Standards on Audiling IUK) (ISAS (UK)) and applicable law. Our responsibilities under those standards are further described in Ihe Audilorfs responsibiltbes for the audit of the financial statements section of our report. We are independent of the company in accordance with ethical requireiiieiits Ili¢il ¢11e rElevdnt to Qui audtt ol the finaniial 5talement5 in Ihe UK. including the FRC'S Elhlcal blandard. an¢J we have futfilled our other ethical responsibilities in accordance with these requirements. We believe that the 2udit evidencÈ WÈ have obtainpd 1.4 qirffirip.nt and appropriate to provide a baAs for our opinion. Concluslons relaung to golng concem In auditing the financtal statements. we have nclUd that thè tmstÈÈs' USÈ of the gDing coneg.m hA%iq of accounting in the preparation of the ffinanaal statements is appropriate. Dased on the work we have perfomied, we have not identified any material UnrtaInlIets relating lo events 01 conditions that. individually or collectwely, may cast signihcant aoubt on the companys ability lo continue as a going concein for a period of al least twelve months from the date when the financial statements afe authorised for issue. Our responsibilities and the responsibilities of Ihe truslees with iesyeci tu wiiiy u)11(xiii ai¢ d¢bLiib¥d in the relevant sectsons of Ihis report. Other Inforniation The other infotmation comprises the inft)mTrtion induded in the annual report other than Ihe finanaal statements and our Auditors Report thereon. The trustees are responslble for the other information contained within the annual report. Our opinion on the financial statements does nol cover the other information and. except lo the extent nthprwi*p. pxpliritly stated in our rert. we do not expTeSS any fomi of assurance conclusion thereon Our responslbiiify Is to read the Olher Inforniation and. in doing so, consider whemer the omer information is materially inconsistent with the ffinanaal slatements or our knowledge obtained in the course of the audit. or othenmse appears to be materially misstated. If we identrfy such material inconsistencies or apparent material misstatements, we are required to detemiine whether this gNes rise to a material misstatement in the financial statements themselves. If, based on the work we have performed. we conclude that there is a material misslalemenl of this other infomation. we are required to report that fact. We have nothing to report in this regard. Opinion on other matter prescribed by the Cornpanies Act 2006 In our opinion, based on the work undertaken in the course of the audit". the information given in the Trustees, Report for the finanud year for vthich the finan(ial statements are prepared is consistent with the financial statements.. and the Tru?tees' Report ha3 been prepared in accordance with applicable legal requirements.
INDEPENDENT AUDITOR'S REPORT to the Members of Clann Eireann Youth Club Matters on which we are requlred to report by excepiion In the IwJhl of our knowledge and understanding of the company and its envirCMent obtsined in the cwrse of the audit. we have not identified material misstatements in the Truste&s' Report. We have nothing to report in resped of the followin9 matters where the Charities Ad (Northem Ireland) 2008 requires us to report to you if, in our opinion.. adequate ac¢ounling records have not been kept: or the financial ststemenls are not in agreement with the accounting records and returns: or certain disclosures of ttustees, remuneration specrfied by law are not made- or the Iruslees were not entitled lo prepare the financial statemenls in accordan with the small companies regiffle and lake advantage of the small companies, exemption in preparing the Trustees, Annual Report. Responsibilities of trustees for the financial ststements As explained more fully in the Statement of Trustees, Reswnsibilities set out on page 6. the trustees are responsible for the pParatIon of the financial =tatements and for being satisficd that thcy givc a truc and fair vicw, and for such internal control as they determine is nsSary to enable the ptepatation of finanaal 5talemen15 th31 are free from material misstatement, whether due to traud or error. In preparing the financial statements. the trustees are responsible for assessing the company's ability lo continue as a going concorn. disclosing. as applicabla, matters relat&d to going concem and using the gorng concern bat18 of accounting unless management either intends lo liquidate the company or to cease operations. or has no realistic alternative but to do so. Auditor's rcsponsibilities for the audit of the financial statements Our obJeaives are io obtaln reasonable assuran about whether Ihe financial staiemenis as a whole are free from material misslatement. whether due to fraud or error. and to issue an Auditorfs Report that includes our opinion. Reasonable assurance is a high level of assurance. but is not a guarantee that an audit conducted in accordance with ISA¥ (UK) will eKvays detect a material mi33tatement when it exi3ts. Mi33talemen13 can arise from fraud or error and are considered material if. individually or in the aggregate. they could reasonably be expected to Influence the economic derAsions of users taken on the basis of these financAal statements. Irregularities. induding fraud. are InStanS of nOn-Q)Mplian with laws and regulations. We design procedures in line with our responsibilities, OLrtfined above. to dètect materÉal mi::talemenl -pect of irregularities, induding fraud. The extent to which our PrerJure are capable of deteGbn9 iire9ularities, indudi1i9 fraud is de(ailed below. Furth•r infomiation rggarding th• scopo of our rosponsibiliti•s as auditor As part of an audit in accordance with ISA6 (UK). we exerGi5e 9neSSIOnal judgement and maintain professional sceplicism throughoui ihe audit. We also: Identify and assess the fisks of material misstatement of the financial statements. whether due to fraud or error, design and perform audit prcKedures responswe 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 18 higher than for one re$ultin9 from error, a$ fraud may invofve collusion, for9ery. intenbonal omi33ion3, misrepresentations. or the override of intemal control. Obtain an understanding of intemai control relevant to the audit in order lo design audit procedures that are appropriate in the circumstances. but not for the purpose of expressing an opinion on the effecliveness of the companys internal control. Evaluate the appropriateness of accounting poliues used and the reasonableness of accounting estimates and relatèd disclosures made by Im*. Conclude on the appropriateness of the trustees, use of the going concem basis of aemunling and, based on the audit evidence obtained. whether a material uncertainty exists related to events or conditions that may cast signfficant doubt on the company's abilty to continue as a going concem. If we conclude that a materi81 uncertainty exisls. we are required to draw attents.on in our Audilo¢s Report to the related disclosures in the financial slalements or, rf such disclosures are inadequate. to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our Audito¢s Report. H¢)wever. future events 01 conditions may ¢au¥e the the company to cease to continue as a going ¢oncem. Evaluaie the overall presentation, structure and content ot the finanual statemenls. Induding the disciosures, and whether the finanaal statements represent the undedying transadions and events in a manner that achieves fair presentstion.
INDEPENDENT AUDITOR'S REPORT to tho Mombors of Clann Eiroann Youth Club We communicate with those charged wth govemance regarding, among other matters, the planned scope and timing of the audit and significant audit findiNJs, incjuding any signrficant deficiencies in intemal control that we idenlfy during our audit. The purpose of our audit worf( and to whom VR owe our responsibilities This report is made solely to the companrfs members. as a body. in accordance wth Chapter 3 of Part 16 of the Companies Act 20C6. Our audit work has been undertaken so that we might stale lo the company's members those matters we a required to stste to Ihem in an auditovg rep)rt and for no other purpose. To the fullest extent pemiitted by law. we do not accept or assume responsibility to anyone other than the company and the company's memb as a bod . for our audit WOTk. for this report. or for the opinion5 we have formed. PARK & COMPANY LTD ered AcUntantS and Statutory Auditors 4 Carnegie Street Lurgan Co. Aimagh BT66 6AS Northem Ireland 15 November 2022