Lenadoon Community Forum Independent auditors, report to the members of Lenadoon Community Forum Opinion We have audited the fiIi(Incial statemeiits of Lenadooii Community Forum for the ycar cnded-31 March 2023 which compi-isc the Stateiiiei)t of Financial Activitics , thc Balance Slic¢t. thc Cash Floiv Statcmcnt and notes lo the fincinLial %talcinLnt%, inLluding sigiiificcinl ilLLountingy p()licics.Thc lintinci(Il rLPI)rliiig fi'ainL'W()rk that has been appliect in thcir prcpL1f(Ilion 1% appliLcible law ancl Unilccl Kingdom AccoLinting Stilndards, including Fin&?ncial Reporting SlaThdrfll'(1 102 ThL FinanLidl Reporting Staiidard applicable in the UK Jncl RepiibliL ()f Ir¢lund (Uiiitcd Kingdom Gcncrully Acccptcd Accuunting Practi¢c). In our opinioii, thc financi411 statcincnl5.' give a true ¢liid fair view of tlic state of the clidritable company's affairs as al 31 March 2023 and of its incomins rosourcos and opplicatioii of r¢Jour6'cJ, for thc Your thcn ciiclod: have been properly prLpared in aLLordancc with lJnited Kingdom Gcncrally Accepted Accounting Prllctic¢; aii(I have been prcp¢1rcd in accordancc with Ihc requircmcnts of ihc Companics Act 200b. Basls for oplnion We Conducted our aiidit in accord<ince with Intlrnational Stand(Irds on Auditing (UK) (ISAS (UK)) 41nd applicablc law. Uur respon8ibililics iindcr thosc stand¢irds Iqrc turther dcscribcd In thc Auditor's rcsponsibil itic for IIIC 1udil of thL' fin<incial slalLiiILnls sectic)ii of oiir rLpnit. We ¢irc 111(Icpeiiclci)l of thL Lharity in CL()I'c141nLc witli th¢ Liliical I'equirL'JlIL'iII.% Ihcil are rL'ILviilit lo ()Iir iiuilit of IhL fiii'inLi41141rf1tLmLnt% in thL UK, iiiclLiding¥ IhL rRC'.s Eiliivdl SiaiiLl¢iid, clll(I wc IidVL fuifillLLI uur uiliL'r eihiLdl respunsibiliiiLS in acLurd4ncc with thcsc rcquircmLnls. We belicvc that thc audit evidciicc we have obtaincd is siifficienl and dppropriilte to provid¢. <1 basi.s for our opinion. Conclusfions relating to going concern In au(Iiling thL fiiianc ial stiilciiicnls, wc have concludcd that thc tnistcc.g' Iise of the going concern basis of aLL(?Illlting in Ilie. pi'epill'AtT()ii i)r tlic fi i)4lllC.iAI %'lAle.iiie.iil% i¥ Appriipri:Ile. BasLd 011 thL work WL. have pcrt'ormcd, wc h(Ivc niit idcntificd any mat¢rial unc¢rtainti¢s r¢latiiig to cvcnls or coiiclitions that. individiially or colleLtivcly, Inuy casl si&inificaiil doubt on thc chiirilable compdny's ability to continuc 41.4 a qoiiig concern for a pcriod of at Icu.8t Iwelvc months frnm when the fini?nciqi14tntemenl% ftre ullioriscd for ISSUL. E4owcvcr, as wc cannot prcclicl ul I fului'c cvcntti or cc)Iiditions lind as subscquciit cvenls Inay result in oulcoimes that are iiicon5iStcnt with judgyemenls (hul WLrc rcasonablc at thc timc thcy wcr¢ madc, thc abscncc of rcfcrcnLC to il m(Itcridl iinccrtainty in this auditor's report is not a guarantcc iliat the Company will Lonlinue in operation. Our responsibilitlc,S cinil thc rc'.sponsibiliti¢s of thc trustccs with r¢bp¢rl to ioncLrn are dcscribL'd in thc relcvani section.% ol- this report. Other Informatlrfrn Thc other infomation compriscs thc infonnation iiicludcd in thc anniial rcport: niher than the 11CCQllllts aii(l oiir auditors repoil Ihci'eon. ThLI trustecs arc rcsponsiblc for th¢ other infornialion. Our opinion on tlic accounts does not Lover thc othcr information and we do not express lY forin of dssurancc conclusion thcrcon. In connection with our audit of the accounts, our responsibility is to rcad thc other information and. in doing so, considcr whcthcr thc oth¢r infonnation is inaterially inLonsistenl with the accounts or our knowledge obiained in the audit or otherwisc appcars to bc m(Ilii'i<illy Lllisstat¢d. If wc idcntify such matcrial inLonsistcncics or appar¢nt Inatcrial niisslalLmcntS, We iirc rcquircd to dctcrmiiic whclher there is a materi&il misstateiiicnt in thc accounts or a Inaterial iiii%statLrEiLnt of the other infonniltioii. If, bascd on thc woi'k w¢ have perfomied, we Lonclude that there is a materiiil misstatemcnt of this other inforniatiun, wc dr¢ rcquffired to report that fact. Wr Ii<lV¥ noihiii¥ lu report in Ihis regard. Pagc 6
Lenadoon Community Forum Independent audltors, report to the members of Lenadoon Community Forum continued Opinlons on other mtsttors prcs¢ribcd by th¢ Coiiipitiii¢J ALÉ 2000 lil oiir opinion, bascd on tli¢ woi-k uiidertakLn in thL Loiirsc of oiir aiidit.. the inforimalioii &Fiveii in thc tnistcc%' Rcpoil, whiil) iiicliiclo'% IhL' clircctors, rcport pi-¢paicd tor the purposc.s of ¢ompany law, for IhL l ii)iinLidl yC411' fui. wliiLli IIIL fiiidl)Lial staicnicnts arc prcpared Is consistciit with the fiiiclnLial stalemcnts; and the directors, report includcd within the trustees, rcport has been preparcd in accordance with appliL.Ible legal I'C4UiI-¢111¢111S. Matters on whfich we are required to r¢port by L'xtcption Wc havc nothing to report in re?iPCLI of IhL following inalters iii rc141tion to which the Cumpcinie.s Act 2006 reqiiircs lis to rcport to you if, in our opinion.. Il)¢ iii foi111(Iiiun giiven in Ihe tinancil< I stat¢mciits is incoiisistcnt in any matcriq¢ I rcspcct with ihe trustccs, rcpori. or ut'titsicnl llcLoiintiI)g I'CLOI'd.% li<lVL Iiul bLL'n kepT' or tlic finaiiLiiil %t<ilcinLiils Ji-c nol in d&yreement with thc ¢iccounting r¢¢ords; or wc have not rccetvccl all the inforn)ation and cxplin4?tions wc r¢quirc for our 1¢ udil. Responslbilltles of trustees As expliiincd more ful ly iii tlic Stalciiicnt of tru,4tL'C4,' RcsponsibililiLS, the trullees, who ;Ir¢ ulso Ihc Dircctors of Ihe ¢harity for Ihc puryiosc of coinpuiiy Iuw, Éll-c I'LSpoiisiblL fur Ilic prLP<ll'aiioii ot. Ihc accouiits and loi. bcing satisficd that thcy &yiv¢ a triiL and fiiir vicw, and for such inlcrnal control as thc coniinitlcc dcterminc is IICCCb%ary to ClldblL' the prcp¢1fi< tion of accounts thaL arL' frL'L frc>m nilltcrial iiiisslatLinL'iit, wlictlicr duv lo fraud or crror. lil prcpuring thc accoiinl.4, tlic IrustCL's arc rc.sponsible foi. a.%scssing Ihc. charity's ability to coiiliiiuc a.4 a gotng cunccrn, disclosing. i15 4?ppIiLable. niiillers I'LIAIL'(I Iii gc)ing LonL'ern and using thc going concorn biisi.¥ of dLcouniing unlc,ss tlic triistccs eithlr intend to liquiilatc thc charity or lo ccasc operations, or havL' llo I'calibtic alternalivc bul tv du so. Audltor's respon5ibllilies for the audlt of the flnanelal 5tAtements Our objctilivc3 ai'L lo ol?tclill I'L4NI)li¢il?IL ¢1%S111"itIILL 4ibvul wliciliLr Illi financial siaicmcnts as a whol¢ arc frcc fi-oin In¢ilcrial misslalemLlIt, whether duc lo fraud or crroi., aiid to issue an auditor's riport Ih¢il inLILidL'S oiir opiiiion. R¢a501i(Iblc assuranLc 15 a high level of assurailcc, but is not a guurantcc Ih¢lt uii audil conductcd in accorclancc with ISAS ( UK) will always detcct a matcriiil misstatcmLnl when it exists. Mis.£14ltenients c.ryn iirise from fraud or error ancl are considered material if, individucilly or in the aggrcgatc, thcy could rcasonably be expected to influcncc th¢ ¢conomic dccisioiis of usL'is takcn on thc basis of these financial statements. Page 7
Lenadoon Communlty Forum Exlent to Ivhich the audit Ivas capable of detecting irregularilies, including fraud li'rcg)Lil¢iriti¢s, iii¢liidiiig fr<qud, arc ii)st<on¢cs of non-LomplidncL' wilh IdWS and i-cgiil(Iliuns. WL Il¢sigIi procedures in l ine with our rcsp()nsibilitics, outlin(.'d above, lo detcct 11)iltcrial Inisstaleineiit5 iii respcct of irregularities, including fraud. The extent to which our procedures are capable of detecting irrcgiilarities. including fraud is dct11 iILd bLIow'. W¢ identitied the areas ot l<iWS and regul<ltions that coiild rea8onqi bly be expected to have a material etfeci on th¢ tin(IIILiaS statcinenls and riskb of m<llcricil mi5StalLincnl diic to fraud, Lising oui- uiidcrsl2¢ nding of the entity's inclii.4try, rLgiil<ltory cnvii'oiiinent aIid otlicr extcllliil faciors 1¢ ncl inquiry with the Trustees. In adclition. our risk assL'SSUIL'iiI proLediire% iIlLluded." i11411ii"iIibi willi iIiL Ti'usl¢¥s ¢15 Iv Ili¢ Lli<li ilies puliLi¢S ¢iiia PIULLdui'¢s rcgiirding c()mpliance will) law% and rcgulalion% dllLI pr¥vLnlion and dctcclioii of fraud; inquiring whcihcr the Trustee% hiive kn()Ivlc(IgF¢ {)r any aLtiial or suspccted non-coinpliancc wilh laws or regulalions or ullkngcd fi'uud. ini+PCCtin& th¢ ¢hui-ilic¥S rcsiilutory and Icgul ¢orro¥pondciiLc' und i-codiiib 13ourd ininutos. We (li.scusscd idciitified laws and regulations. fraud risk factor5 and the nccd lo remain alcrt amoiig thc dudit Thc Lharity i.s %ubjcct lo laws ¢ind rLgultilioiib Il)al IlirLLtIy ¢iffLLt IhL fin(InLial sl<ltLinciil% Lliarity aiid financial rcp()rtirig IL¥i%l¢ilii)n. WL rqS%C4%L(I Il)e cxlLnl ()f c()Inpli(Incc wilh tliL%C IiiW% an(1 regiil¢ilion% a.% part ()I' our procL(Iiii'Ls on thL relgL led fin&inLidl slalcmLnt ilcni,4, inLliiilingy d%SU%%lllbT IhL fiii4illLiÉil %l(IlcinLnl Ili%LI(INurc% <in(I iigi'cLinbY thcin to .suppoi'tlllg Llocuincnliili()11 whcn nLccssdry. ThL' Lharity is subjLLt li) niany ()Ihcr ws and regyiil£ltion% wliL'rL Ihc L()n%cquLyiccs of n()n-¢oinpSiance could liavc a Inalcrial LftCLI i)n am()uiits or cli.%¢10surL'S iii Ihc finuncial statcmcnls, for inslaiicc Ihrougli Il)L imp()sitioii vf fiiics or l iligcilioii. WL idcnlificcl Ihc fi)Ilowiiig ai'LJ% ils ihosc Inosl likLIy lo Iiav¢ buclI iiii effcct.. licalih lind saf¢ty, anti-bribLI-y, einpluymcnl law. cnvii'onmcntal l&w. Auditing standards limit thc rcquircd oudil proL¢diircs to idcnlify non-compli(IlILC With th¢s¢ non-direcl laws and rcgiilutioiis lo iiiquiry ot. th¢ Tnislccs aiid insp(:¢lion ot. rogiilatory aiid Icgal corrlspondcncc, It. <lIly. TIIcsc liinitcd proccdurcs did iiot idcntity Eictual or suspcc.tcd non- coiiipliancc. We (1SSVssed evenls ur Lun(lilions th<lt Luuld indicdlc an incciitive or pregsurc to commit fraiid ar provide i?n oppiinunily to ci)iiimil I'rli Lid. A.4 reqiiire(I hy .Triiditing st.In(I'ircl%, wc pcrtoi'nied procediirc.4 t() 'Iddress the risk ol. Inanif bP¢lni'nl UVLrriclL of controls. On this aiidit wc do not bclievc thcrc is li fraud risk rclatcd to rcvcnuc rccognition. Wc Ili(I ni)l id¥iilify illiy ddllilioniil fr(IiILI riiks, In respoi)se lo risk of fi'iiud, we also PLrform¢d proccdiire8 including.. idenlifyiiig.joui.nal ¢ntries lo te.st ba5cd on risk critcriii anLI comp(Iring thc idcnlifiLd entrics to suppoiting dociiincntalioii; cvalualing thc busincss PILrpi)4(1 i)r kiL¥n i fic'int iiniisiinl tr:In$th¢tion& j U8¥QSbills Oibiiilitrunt urrvuiitiiis GJtiiiiulrJ fvi. bidts. (Iiid dS)Cbb"illg thL disclosur¥s in th¢ fiiianLial statLment5. Owing to the iiiherent limitation.q of auilit, there is an unavoidablc risk thot w¥ may not havc dct¢ct¥d ¥viii m<ilerial misstateinents in thL finan¢ial slalcmcnts, ¥vcn though wc have propcrly planncd lind pcrfornled oiir audit in accor(Iiincc with iiditin&i 51cindards. For cxainplc, IIIL. furtlici. rctiiovcd non_ conipliancc with laws and regLilations (irrcgiilaritics) is froni thc evciits lilid ti'aii44icli()n% refle.cled in the fin.Trncig1 gtl4 temcnts, the less likcly the inhcrLnlly liniitcd procedures rcquircd by auditing standards would identify it. Page 8
Lenadoon Community Forum In i(Idilioii, <lS with aiiy audit, there rem1ins a higher risk of noii-detection of irregularities, as these may involvc collusion. forgLry, intcnlion¢il oiiiissions. misrepi'esenlations, or thc ovcrriLIL of intern<il controls. We ai'c not respoiisiblc for prcventing non-compliance and cJiinot be expeLted to delcct non- conipli(InLL With all laws and reguldtions. A furthcr dcscriptlon of oiir rcsponsibilitics for thc aiidit of th¢ accouiits is locatcd on tlic Financial Reporting Council's w¢'bsit¢ ot.. http;Ilwww.frc.orbT.ukluuditoi's r¢sponbibiliti¢s, This d¢8cription fornis Part of our uuditor's rcport. The purpose of our audit work and to whom we owe our responsibilities This i-cport is mic (le solely 10 the chariiable company's memberg. c1S a body. in accordc1nce with Chapter 3 of Prf?i-116 of Ihc C.ompJnic% Act 2006. ()iir Liiiclil WOTk h<iS been iinclerlaken so tliat we mighi .%tatc to the liJi-ilablc Loinpaiiy'% iiicmbei's thosL lli4iltci's wc arL requii'ed t() %latL to (cin iii an ciuclitvrs, rcporl lind for no otlici- purpusc, Tu IIIL liillLs1 LxlLiII PLiiiiillcd by l¥lW, w¢ do i)ol ilbLCPt Vl. i1S%UIIIL l-Lbpuiisibilily Io (11)yUIIL other than Ihc ch(Iritable Lompany <in(I thc chdritablc Lompany's mcinbers as a body, for oiir <iudil work. for Ihis rcport. or foi. Ihc opinions wc hq¢ vc foi-lncil. Richard MCCIAV FC.A (.8enior Statutory Audltor) For and on behalf of Mccreery Turkington Slockman LTD I ljanyon Quay BF.I.FAST BTI 3LG Chartered Accountants 20th September 2023 Page 9