INDEPENDENT AUDITOR'S REPORT to the Members of Clann Eireann Youth Club Report on the audit of the financial statements Opinion We have audiled the company financial statements of Clann Eireann Youth Club (the company'l for the financial year ended 30 September 2023 which comprise the Slatement of Financial Activtties. the Balance Sheet, the Statement of Cash Flows and notes to the finanaal statements. including the summary of significant accounting policies sel out in nole 2. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards. including FRS 102 The Financtal Reporting Standard applicable in the UK and Republic of Ireland" and Accounting and Reporting by Charities: Statement of Recommended Practi applicable to charities preparing their accounts in accordance with FRS 102. In our opinion. when reporting in accordance with a fair presentstion framework the financtal statements.. give a Irue and fair view of the state of the company's affairs as at 30 September 2023 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 accordan with the requirements of the Charities Act (Northem Ireland) 2008. Basis for opinion We conducted our audit in accordance with Intemational Stsndards on Auditing (UK} (ISAS (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditorfs responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordan with ethical requirements Ihal 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 obtsined 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 trustees, use of the going conrn basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed. V have not identified any material UnrtaIntieS relating to events or conditions that, individually or collectively. may cast significant doubl on the company's abilty to continue as a going concem for a period of at least twelve months from the date 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 infomiation comprises the inf0mtion induded in the annual report other than the financial stalemenls and our Auditorts Report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financtal statements does not cover the other infomiation and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other infomiation and. in doing so. consider whether the other information is materially inconsistent wth the financial statements or our knowledge obtained in the course of the audit. or otherwise appears to be materially misstated. If we identrfy such material inconsistencies or apparent material misstatements. we are required to detemiine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have perfomied. we conclude Ihat there is a material misstatement of this other information, we are required to rewrt that fact. We have nothing to report in this regard. Opinion on other matter presGribed by the Companies Act 2008 In our opinion. based on the work undertaken in the course of the audit.- the information grven in the Trustees, Report for the financial year for which the financtal statements are prepared is consistent with the financial statements- and the Trustees, Report has been prepared in a¢xordance with applicable legal requirements.
INDEPENDENT AUDITOR'S REPORT to the Members of Clann Eireann Youth Club Matters on which we are required to report by exception In the light of our knowledge and underslanding of the company and its environrnent obtained in the Course of the audit. we have not identified material misststements in the Trustees, Report. We have nothing to report in respect of the following matters vthere the Charities Act (Northern Ireland) 2008 requires us to report to you if. in our opinion- adequate accounting records have not been kept.. or the financial stalements are not in agreement with the accounting records and retums; or certain disclosures of tnjstees. remuneration spectfied by law are not made- or the twstees were nol entitled to prepa the financial statements in accordance wtth the small companies regime and take advantage of the small companies, exernption in preparing the Trustees, Annual Report. Responsibilities of trustees for the financial ststements As explained more fully in the Statement of Trustees, Responsibilities set out on page 6, the trustees are responsible for the preparation of the financial ststements and for being satisfied that Ihey give a true and fair view, and for such internal control as they determine is ne$sary to enable the preparation of finanaal statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements. the trustees are responsible for assessing the company's ability lo continue as a going concern. disclosing. as applicable. matters related to going concem and using the going conrn basi5 of accounting unless management either intends to liquidate the company or to ase operations. or has no realistic altematrve but to do so. Auditor's responsibilities for the audit 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 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 wilh ISAS {UK) will aayS detect a material misstatement when tt exists. Misstatements can arise from fraud or error and are considered material rf. individually or in the aggregate. they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, induding fraud, are instances of norrfompliance with laws and regulations. We design prOdureS in line with our responsibilities, oullined above. to detect material rnisstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities. including fraud is detailed below.. Further information regarding the scope of our responsibilities as auditor As part of an audit in accordance with ISAS (UK), we exercise professional judgement and maintain professional sptiCIsM throughout the audit. We also= Identify and assess the risks of material misstatement of the finanaal 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 basi5 for our opinion. The risk of not detecting a mateiial misstatement resulting frorn fraud is higher Ihan for one resulting from error. as fraud may involve collusion, forgery, intentional omissions, misrepresentalions. or the override of intemal control. Obtain an understanding of internal control relevant to the audit in order to design audit prOdureS that are appropriate in the circumstances. but not for the purpose of expressing an opinion on the effectiveness of the company's internal control. Evaluate the appropriateness of accounting poli¢ies used and the reasonableness of accounling estimates and related disclosures made by trustees. Conclude on the appropriateness of the trustees. use of the going concem basis of accounting and, based on the audit evidence obtained. whether a material UnrtaInty exists related to events or conditions that may cast significant doubt on the companvs abilty to continue as a going concem. If we conclude that a material UnrtaInty exists. we are required to draw attention in our Auditorfs Report lo the related disclosures in the financial slaternents 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 conditions may cause the the company to cease to continue as a going cOnM. Evaluate the overall presentation. structure and content of the finanaal statements, including the disdosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
INDEPENDENT AUDITOR'S REPORT to the Members of Clann Eireann Youth Club We communicate with those charged with governan regarding. among other matters, the planned scope and timing of the audit and signfficant audit findings. including any significant deficienaes in intemal control that we identify during our audit. The purpose of our audit work and to whom we owe our responsibilities This report is made solely to the cornpanls members, as a body. in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might slate to the company's members those matters we are required to state to them in an auditorfs 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 company and the CoMpanS members a body, our audit work. for this report. or for the opinions we have formed. K & COMPANY LTD Chart Accountants and Statutory Auditors 4 Carnegie Street Lurgan Co. Armagh BT66 6AS Northern Ireland 15 November 2023