SALTO GYMNASTIC CENTRE LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF SALTO GYMNASTIC CENTRE LIMITED
Oplnlon
We have audited the financial statemenls of Salto Gymnastic Centre Limited (the 'company') for the year ended 28
February 2023 which comprise the statement of financlal activities. the slatemenl of financial po&tson, the statement
of cash flows and notes lo the financial statements. including srgnifjcanl accounting policies. The finarKial reporting
framework that has been applied in their preparaaon Is applicable law and United Kingdom Accounting Standards.
including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic ol
Ireland {United Kingdom Generally AC￿pted Accounting Practice).
In our opinion. the financial slatemenls..
give a true and fair view of the state of the tharilable companYs affairs as at 28 February 2023 and of its
incoming resources and apF4ication of resources. induding its income and expenditure. for the year then
ended:
have been properly prepared in accordan￿ with United lfjngdom Generally Accepted Acco￿lIng Practi￿,.
and
have been prepared in accordan￿ witti the requirements of the Companies Ad 2006.
Basls for oplnlon
We conducted our audit in accordance wth International Stsndards on Auditing (UK) (ISAS (UK)) and arplicable
law. Our responsibilities under those slandards are further described in the Auditorfs ￿spOnsIbl1111eS for the audil ol
the financial slalements section of our report. We are independent of the company in accordance wth the ethical
requirements that are relevant to our audit of the financial statements in the UK, includlng the FRC'S Ethical
Slandard. and we have fulffled our other ethical responsibilities in accordan￿ with these requirements. We believe
that the audit evjdence we have obtained Is suffiaent and appropriale to provide a ba515 for our oplnion,
Concluslons relatlng to golng concern
In auditing the finanoal statements, we have concluded that Ihe trustees use of the going concem basls of
accounting in Ihe preparation of the financial statemenls is appropriate.
Based on the work we have perfomied, we have nol identlfied any material uncertainties relating to events or
conditions that, individually or collecb'vely, may cast significant doubt on the company's ability to contlnue as a going
concem for a period of at least ￿efve mmths from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustee5 with respect to gim'ng concem are described in the
relevant sections of this report.

SALTO GYMNASTIC CENTRE LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF SALTO GYMNASTIC CENTRE LIMITED
Other Informatlon
The other information comprises the infonnakn'on included in the annual report other than the finarcial statement5
and our auditor's report thereon. The tru5lees are responsible for the other information contained wrthin the annual
report. Our opinion on the financial slatements doe5 not cover Ihe other infomiation and, except to the extent
otherwise explicitly stated in our report, we do not express any fwn of assurance conclusion Ihereon. Our
responsibility is to read the other infomiation and. in doing so, consider ￿ether the olher information is materially
inconsistent with the financial stalements or our knowledge obtained in the course of the audit. or olherwise appears
to be materially mi5Stated. If we identify such material incon5islencies or apparent material misstatements. we are
required lo determine whether thi5 gives Mse to a material misslatement in the financial stalemen15 themselves. If,
based on the work we have perfonned. we condude Ihat there 15 a material misstatement of this other information,
we are required to report that fact.
We have nothing to report in this regard.
Oplnlons on other matters prescrlbed by the Companles Act 2006
In our opinion, based on the work undertaken in the course of our audit:
the information given in the trustees report for the financial year for which the financial statements are
prepared, which includes the directors. report prepared for the purposes of company law, is con5islenl with the
financial stalements,. and
the direclors, report included wbthin Ihe trustees report has been prepared in accordance with applicable legal
requirements.
Matters on whlch we are requlred to report by exceptlon
In the light of the knowledge and understanding of the company and its environment obtained in the course of Ihe
audit, we have not idenlified material misstatement5 in the directors. report included wthin Ihe trustees report.
We have nothing lo report in respect of the following matters in relation to which Ihe Companies Aci 2006 requires
us to report to you if. in our opinion..
adequale accounting records have not been kep( or retums adequate for our audit have not been received
from branches not visited by us., or
the financial statements are not in agreement viilh the accounting records and retums,. or
certain disclosures of trustees, remuneration specified by law are not made., or
we have not received all the infonnation and explanalions we require for our audit-, Of
the tru51ee5 were not entitled to prepare the financial Statements in accordance with the small companies
regime and take advantage of the Small companies. exemptions in prepanng the tfUslee5 report and from the
requirement to prepare a strategic report.

SALTO GYMNASTIC CENTRE LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF SALTO GYMNASTIC CENTRE UMITED
Respon51bllltles of trustees
As explained more fully in the stateTnent of tru51ees responsajilities, the trustees, who are a150 the directors of the
company for the purpose of company law, are responsible for the weparab'on of the financial slaternents and for
beirKJ satisfied that they give a true and far view. and for such intemal control as the trustees determine is
necessary to enable the preparation of financral statements that are free fwom material misstalemenl. whether due
to fra￿ or errDr. In preparing the fnancial statements. Ihe trustees are responsible for assessing the company's
ability to conlNue as a going concern. disdosing, as app&cable. matters related to going concem and using the
going GOn￿M basis of accounting urless the trustees either ntend to liquidale the Gharilable company ￿ to cease
operats'ons. or have no realist￿ alternatNe but to Ilo so.
Audltorfs responslbllttles for the audlt of the flnanclal statements
Our objectives are to obtain reasonable assurance aboLrt whether the financial stalements as a whole are free from
material mi5Statement, whether due lo fraud or error. and to ISS￿ an aUdrt￿$ report that includes our opinion.
ReasOna￿e assurance is a high level of assurance but is rM)t a guarantee that an audit conducted in accordance
with ISAS (UK) wll abNays detect a material misstatement when it exists. Misstatements can arise from fraud or
error and are considered malerial if, individually or in the aggregate, they cO￿d reasonably be expected to influen
the ecorKJmiG declsions of Ltsets tsken on the basi5 of Ihese financial slatements.
Irreg￿allI1eS, fraud, are Instance5 of non-compllance wrth laws and regulations. We design procedures in
line with our responsbilities, outlined above. to detect material misstatemenls in respect of irregularities, including
frawl. The extent to which our Pro￿dureS are capable of delectirrfj irregul￿lI1e5, induding fraud. is detailed below.

SALTO GYMNASTIC CENTRE LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF SALTO GYMNASTIC CENTRE LIMITED
Extent to whlch the aud5t was consldered capable of detectlng Irregularltles, Includlng fraud
We identify and assess the risks of material misstatement of the financial stalemenls, whether due to fraud or error,
and then design and perform audrt procedures responsive lo those risks. induding obtaining audit evidence that is
sufficient and appropriate to provide a basis for our opinion.
In identifylng and assessing potential risks of material misslatement in respecl of irregularib'es, including fraud and
non-compliances With law5 and regulations, we considered the following=
The nature of the industry and sector. conlrol environmenl and business performance, including the
company's remuneration policies for directors, bonus levels and performance targets, if any.,
Results of our enquiries of management about Iheir own Identification and assessment of the risks of
irregularities-
Any matters we identified having obtained and reviewed the companys documentation of their policie5 and
procedures relating to:
Identifying. evaluating and complying with laws and regulation5 and whether they were aware of
any instance of non-compliance:
Detecting and responding to Ihe risks of fraud and whether they have knowledge of any actual,
suspected or alleged fraud; and
The intefflal controls established to mitigate risks of fraud or n0nwcompl1an￿ wth laws and
regulations-,
The matters discussed among the audtt engagement team regardlng how and Whe￿ fraud might occur in
Ihe financial slatements and Potential Indlcalors of fraud.
As a result of Ihese procedures, we constdered the opportunities and incentlves that may exist within the company
for fraud and identified the greatest potenual lor fraud in income recognition. In common with all audits under ISAS
(UK). we are also required to perform specific procedures to respond to the risk of management override.
We also obtained an understanding of the legal and regulatory frame￿￿￿kS Ihal Ihe company operates in, focusing
on provisions of Ih05e laws and regulations that had a direct effect on the determination of material amounts and
disclosures in the financial statements. The key laws and regulations we considered in this context included the
Companies Act 2006, and local tax legi51atton.
In addilion, we considered provisions of other laws and regulatlons that do not have a direct effect on the financial
stalements bul compliance vélth which may be furKlamental to the company's ability to operate or to a￿)Id a material
penalty.

SALTO GYMNASTIC CENTRE LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF SALTO GYMNASTIC CENTRE LIMITED
AudSt response to rlsks Identllled
Our procedures lo respond to the risks identh'fied induded the followlng".
Reviewing the financial statement disclosures and testing to supporting documentation to assess
compliance wrth provisions of relevant laws and regulalions described a5 having a direct effect on the
financial statements:
Enquiring ol management conceming actual and potential litKJation and daims..
Performing analytical procedures to identity any unusual or unexpected relationships thal may indicate
risks of materral misstatement due to fraud:
Reading minutes of meetings of those charged with govemance and reviewing correspondence with tax
authorities.. and
In addressing the risk of fraud through management override of conlrols, testing the appropriateness of
joumal entries and other adjustments: a55essing wheifEr the judgements made in making accounting
estimates are indicative of a potential bias. and evalualing the business rationale of any significail
transactions that are unusual or outside the normal course of business.
We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team
members and remained alert to any indicah.ons of fraud or non-compliance with laws and tegulalions throughout the
audit.
Owing to the inherent limitations of an audit. there is an unavoidable risk that we may nol have detected some
malerial misstatements in the financial statements, even though we have prq)edy planned and performed our audit
In accordance with auditing standards. In addition. as with any audit, there remains a higher risk of non-delection ol
irregularities. as they may involve collusion. lorgery, intentional omissions, misrepresentations. or the override of
Internal controls. We are not responsible for preventing non-complian￿ and cannot be expected lo detect non-
compliance with all law5 and regulations.
A further description of our ￿SpOnsibl11t1eS is available on the Financial Reporting Council's websile at.. https'.11
www.frc.org.uklauditorsrespon5ibililies. This description fomis part of our auditorfs report.

SALTO GYMNASTIC CENTRE LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF SALTO GYMNASTIC CENTRE LIMITED
Use of our report
This report is made solely to the charilable company's members. as a body, in acccffdance with Chapter 3 of Part 16
of the Companies Aci 2006. Our audit WOTk has been undertaken so that we might state to the charitatde company's
members those matter5 we are required to state to them in an audilorfs 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 charilable
company and the charitable cofflpany's members as a body, for our audit work, for this report, or for the opinions we
have formed.
Mr Stephen Houston FCA Isenlor Statutory Audltor)
for and on behalf of GMCG LISBURN
Chartered Accountants
statutory Audltor
Century House
40 Crescent Business Park
Lisbum
BT28 2GN
io-