SALTO GYMNASTIC CENTRE LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF SALTO GYMNASTIC CENTRE LIMITED
Opinion
We have audited the financial slatemenls of Salto Gymnastic Centre Limrted (the 'company') for the year ended 28
February 2024 which comprise the statement of financial activities. the statement of financial position, the statement
of cash flows and notes lo the financial 51alemenls, including 519nificanl accounting policies. The financial reporting
framework Ihal has been applied in their preparation is applicable law and United Kingdom Accounting Slandaids,
including Financial Reporting Standard 102 Th8 FirFancial Reporting Slandard applicable in the UK and Republic of
Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion, the ffinancial statements..
give a true and fair view of the state of the charitable company's affairs as al 28 February 2024 and of its
incoming resources and application of resources. induding its income and expenditure, for the year then
ended.,
have been properly prepared in accordance with United Kingdom Genernlty Accepted Accx)unling Practice..
and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with Inlemational Slandards on Auditing (UK) {ISAs (UK}l and applicable
law. Our responsibilities under those standards are further described in the Auditorfs ￿sponSibl1￿{eS for the audit of
the financial statements section of our report. We are independent of the company in accordance with the ethical
requirements that ale relevant lo our audit of the financial statements in the UK, including the FRC'S Ethical
Standard, and we have fulfilled our other ethical responsibilities in accordan￿ wilh these requirements. Vve believe
that the audit evidence we have obtained 15 sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to 90ing concern
In auditing the financial slalemenls. we have concluded that Ihe trustees u* of the going con￿rn basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed. we have not identified any material uncertainties relating lo events or
conditions that, individually or collectwely. may cast signfficanl doubt on the company's ability lo continue as a going
concern for a period of al least ￿e1ve months from when the financial statements are authonsed for issue.
Our responsibilities and the ￿spOnsiblE￿ieS of the Irlsslees wilh respect to going concern are described in the
relevant sections of thi5 report.

SALTO GYMNASTIC CENTRE LIMITED
INDEPENDENT AUDITOR'S REPORT (Co￿rINuED)
TO THE MEMBERS OF SALTO GYMNASTIC CENTRE LIMITED
Other information
The other information ¢ompri5es the information induded in the annual report other than the financial slalements
and our audilorfs report Ihereon. The trustees are responsible for the other infomiation contained wrthin the annual
report. Our opinion on the financial statemenls does not cover the other information and, except to the extent
otherwise explicitly stated in our report, we do not express any fomi of assurance conclusion thereon. Ouf
responsibilty is lo read the other information and, in doing so. consider whether the other int)rmation is materially
inconsislenl wrth the finar¢oal statements or our knowtedge obtained in the course of the audtt, or otheNise appears
to be materially misstatèd. If we identfy such materi21 inconsistencies or apparent material misstatements. we are
required lo determine whether this gtves rise to a material misstatement in the finanual st8temen15 themselves. If,
based on the work we have perfoThed. we conctude that there is a material misstatement of this other information,
we are ￿qUIred to report that fact.
We have nothing to report in this regard.
Opinions on other matters p￿scrIbed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of our audtt=
the information given in the trustees report for the financi31 year for which the financial statements are
prepared, which includes the direttors. report prepared for the purposes of company law, is consistent with the
financial statements- and
the direclors, report induded within the trustees report has been prepared in accordance with applicable legal
requirements.
Matter5 on which we a￿ required to report by exception
In the light of the knowledge and understanding of the cornpany and its environment obtained in the course of the
audit, we have not identified material misstatements in the directors, report included within the trustees report.
We have nothing to report in respect of the following matters in relation to which the Companies Acl 2006 requires
us lo report to you if, in our opinion.
adequate accounliftg records have not been kept. or retums adequate for our audit have not been re￿IVed
from branches not visited by us-, or
the financial statements are not in agreement Wtlh the accounting records and retums", or
certain disdosures of trustees, remuneration specified by law are not made- or
we have not received all Ihe informabon and explanalions we require for our audil,. or
the trustees were not entitled to prepare the financial slatements in accordance with the small companies
gime and take advantage of the small companies. exemptions in preparing the trustees 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 LIMITED
Responslbllities of trustees
As explained more fully in the stalemenl of trustees responsibiltties, the trustees. who are also the directors of the
company for the purpose of company law, 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 the tru51ees determine is
necessary lo enable the preparation of financial slatemenls Ihal are flee 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, disch)sing, as applicable, matter5 related lo going concem and using the
going Coll￿[n basi5 of accounting unles5 the trustees either intend lo liquidate the charitable company or to ￿ase
operations, or have no realistic aiternats.ve but to do so.
Auditorfs responsibilities for the audit of the financial ststements
Our objectives are lo obtain reasonable assurance about whether the financial statements as a whole are free from
material misstatement. whether due to fraud or error, and lo issue an auditor's report that inctudes our opinion.
Reasonable assurance is a high level ol assurance but is nol a guarantee that an audit conducted in accordance
with ISAS IUK) will always delecl a material misslalemenl when it exis15. Mi551alements can arise from fraud or
error and are considered material if. individually or in the aggregate, they could reasonably be expected to inlluence
the economic decisions of users taken on the basis of these financial slalements.
Irregularities, induding fraud. are instances of non-compliance with laws and regulalions. We design procedure5 in
line with our responsibilities. outlined above. to delect material misstatements in respect of irregularities, including
fraud. The extent to which Ouf procedures are capable of detecting irregulartties, including fraud, is detailed below.

SALTO GYMNASTIC CENTRE LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF SALTO GYMNASTIC CENTRE LIMITED
Extent to which the audit was Considered capable of detecting irregularities, including fraud
We identtfy and assess the risks of material misstatement of the financial staternents, whether due lo fraud or error,
and then design and perform audil procedures responsive to those tisks, including obtaining audlt eviden￿ that is
sufficient and appropriate lo provide a basis for our opinion.
In identifying and assessing potential risks of material misstatement in respect of irregularities, including fraud and
non-compliances with laws and regulations. we considered the following.
The naluTe of the industry and sector. control environment and business perforrnance, including the
company's remuneration policies for dire(aor5. bonus levels and performan￿ targets. rf any-.
Results of our enquiries of management about their own identtfication and assessment of Ihe risks of
irregularities.
Any matters we identlfied having obtained and reviewed the company's documentstion of their policies and
prO￿dureS relating to..
Identfying, evaluating and Comp￿ing with laws and regulations and whether they were aware of
any instance of non-¢x)mpliance-
Delecling and responding to the risks of fraud and whether they have knowledge of any actual.
suspected or alleged fraud-, and
The intemal controls established to mitigate rtsks of fraud or non-complian￿ wtth laws and
regulations-
The matters discussed among the audit engagement team regarding how and where fraud might o(Eur in
the financial statements and potential indicators of fraud.
As a result of these procedures, we considered the opportunities and incentives that may exist within the company
for fraud and identtfied the greatest potential for fraud in income recognition. In common with all audits under ISAS
IUKI. we are also required to perform specific procedures to respond lo the risk of management override.
We also obtained an understanding of the legal and regulatory frameworks Ihat the company operates in. focusing
on provisions of those laws and regulations that had a direct effect on the delerminalion of material amounts and
disclosures in the financial statements. The key laws and regulations we considered in this o)ntext induded the
Companies Act 2006. and local tax legislation.
In addition. we cx)nsidered provisions of other laws and regulations that do not have 3 direcl effect on the financial
statements but compliance with which may be fundamental to the company's ability to operate or to avoid a material
penalty.

SALTO GYMNASTIC CENTRE LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF SALTO GYMNASTIC CENTRE LIMITED
Audit response to risks identified
Our procedure5 to ie5pond lo the risks identified induded the following=
Reviewing the financs31 stalemenl disdosures and lesling lo supporting documentation lo assess
compliance with provisions of relevant laws and regulations described as having a direct effect on the
financial statements..
Enquiring of management conceTning actual and polenlial litigation and daims..
Performing analytical procedures to identsfy any unusual or unexpected relationships that may indicate
risks of material mi55talemenl due lo fraud.,
Reading minutes of meetings of those charged with governance and reviewing correspondence with lax
authorities", and
In addressing the risk of fraud through management override of controls, testing the appToprÉaleness of
journal entries and other adjLislments', assessing whether the judgements made in making accounting
estimates are indicative of a potential bias.. and evaluating the business rationale of any signilicant
transactions that are unusual or outside the normal Course of business_
We a150 communicated relevant identified taws and ￿gUlatiOnS and potential fraud ri5k5 to all engagement team
members and remained alert to any indi(2tions of fraud or non-compliance with laws and regulations throughout the
audit.
Owing lo the inherent limitations of an audi(. Ihere is an unavoidable risk that we may not have detected some
material rnisstatements in the financial statements, even Ihough we have properly planned and performed our audit
in accordance with auditing standards. In addition, as wrth any audit, there remains a higher risk of non-deleclion of
irregularities, as they may involve collusion, lorgery, inlenlional omissions, misrepresentations, or the oveiride of
internal controls. We are not responsible for preventing norpcompliance and cannot be expected lo delect non-
compliance with all laws and regulations.
A further description of our respon5ibililies is available on the Financial Reporting Council's website at.. https.'Il
www.frc.org.uklauditorsresponsibililies. This descriplion fomis part of our auditols 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 lo the charitable ()JmpanVs 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 Stale lo the charitable company's
members those matter5 we are required lo stale to them in an auditols report and for no other purpose. To the
fvllest extent permitted by law, we do not a￿p1 or a55ume 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.
Mr Stephen Houston FCA (Senior Statutory Auditor)
for and on behalf of GMCG LISBURN
Chartered Accountants
statutory Auditor
Century House
40 Crescent Business Park
Lisbum
BT28 2GN
10-