CORI'US CHIIISTI YOUTEI CEI NTRF. IINANCIAL STATF.MENTS FOIITHE YL4AII LNDfiD3IST MARCH 2022 RF.PORT or THF. INDF.PENDF.NT AUDITOR TO THE MEMBERS, Opiiiion We Iiave aiidited tlie fiiiai)cial stclteiiieiits ofcorpiis Cliristi Youili Centre (Ilie 'eliarity') for Il)e year ciided 31 March 2022 Ivliicli coii)prise tl)e Stateiiieiil of Fii)aiicial Activities, Ilie Bal<liiee Slieel, Ilie Slaleiiieiit of Casli FIoiv5 aiid Ilie Iiotes to the rillancial sialeinei)ls, incliidii)g a siiri)11)ary of SiLTiiificaiit accoiiiiliiig pols¢ics. Tlie financial reportiiig fraineivork t111 i lias been applied in tlicir prepaTatioii is applicablc laiy aiid Uiiitcd Kii)gdoiii Accoiiiitiiig St2( l)dards, iiicliidii)g Fii)Jn¢i41 Reporlii)b Siciiidclrd 102 Tliefiiiiiiicicil Rgpoi'liiig Si<ipi(Iciicl oppliciible iii ilie UK oiiil Repiiblie ofli't,luiicl (Ui)itcd Kiiigdoiii Geiierally Accepted Accoiinting Practice). give a Iriie aiid fair vieiv of tlie stclte of Ilie cliaritable coinpany's affairs as al 31 March 2022 ai)d of its iiicoiniiig res(Triir¢es and applicalioi) of resources, for tlie year tlieii ended., have been properly prepared in accordance ivitl) Uiiiled Kii)gdon) Gei)erally Accepted Accolinling Practice. have been properly piepared in accordaiice iviih Il)e Cliarilies Act (Northern Irelaiid) 2008. aiid Basis for opinion WL. coi)diicled oiir audit in ciccordai)ce ivitli Interiiatioiial Staiidards oil Aiiditiiig {IJK) (ISA5 (UK)) and applicable Ic11V. Our re5ponsibililies ui)der tliose slaiidards are fiirilier described ii) tlie Aiiditors rcspoiisibilities for tlie aiidit of Ilie fiiiancial slatciii¢iits seciioi) of Olir report. We <ire independeiit of Ilie cliarity iii accord41)c¢ ivitli the eiliical reqLiiren)eiits Ilic2t are rclcvaiit to oiii. audit ofilie finaiicial slaleineJ)ts iii tl)e UK, iiicliiding tlie fRC'S Etl)ical Standard. and ive l)ave fulfilled oiir oll)ci' ciliical iespoiisibilities in accord1( nce ivitli tliese reqiiirenients. We believe tliat the aiidit evidence ive have obtaii)ed is siifficieiit aiid appropriale to provide a b1( sis for oiir opiiiioii. Conelusions reluliiig lo goiiig cojicerii We have iioihiiig to report in re5pec( of tlie folloiving matters iii relalioii lo ivl)icl) tlie ISAS (UK) require us lo report to you where.. Il)e IrLlStees' use of the going concen) basis of accoiinting in the preparation of tlie fiiiancial stateineiils is Iiot appropriate. or Ihe Iruslccs l)av¢ i)ol dis¢losed in Il)e fiiiaiicial slalein¢i)1s any identified Inaterial 1113certainties Iliat may cast signifi¢ai)t doiibt abolit Ilie ¢l)ai'ity's ability to eoi)lii)LJ¢ lo adopt tlie going concern basis of accounting for a period of at Icast tsv¢lYe Jnoi)Ilis fToIn 11)e date ivlieti 11)e fiii8iicial slatenients are aiiiliorised for issue. Other inforni4tion Tlie oilier inforii)alion coinpri5es tlie infonnation iiicluded iii the annual report, otlier tlicl11 tlie financial slalenienls 8rtd oiir aLidito¥'s report tl)ereon. Tlie Iriistees are responsible for the otlier iiiforina¢ioii. Oiir opiiiion on lh¢ finan¢ial stateineiits doe5 not cover tl)e other informatioii and lye do not expre55 ai)y forni of assurance conclusion tliereon. In coni)ection ivitl) oiir audit of tlie financial statenients, our responsibility is to read tlie other inforfnation and, in doing so, eoi)sider ivheihei. the otlier infonnatloll is iiiaterially ii)consistent ivitli the financial slaleinei)ls or oiir knoivledge obtained in Ilie aiidit or oiherivise appears to be Inalerially Inisslaled. If ive identify siicli material incon5isl¢ncie5 or appareiit niaterial missialemenls, Ive are reqiiired to deterii)ine ivl)etlier Iliere is a material misslaleimenl in Ilie financial stateinents or a material mi55tatemenl of Il)¢ oilier iiiforjnatioii. If. based on Ilie ivork ive Iiave performed, Ive conclude that there is a material mi55tatement of iliis oilier inforii)ation. Ive are required io report Il)al fa¢¢. We have i)oihing lo report in this regard. Page 19
CORPUS CFIIII.S'I'I YOUTEI CEYI TRr riNANI LIAI. STATEII JENTS FOII'I'HTr' YFJPIR ENDED J Is'r illtlRCH 2022 I'ORT OF TIIE IIYDEPENDENT AUDITOR TO THE INILII IIIERS, lattei'5 on Ivhich ive are requti'td to i'epoi't by ¢¥ccplioii In IliL liglil of IliL knioi¥lLdge (Triid un(l¢rsi?nding of IliL CliTri riiy artd ¢iivironmtnl obiaiiicd in Ihe course ol-lhe dudil,ii'e have IhL lrtforn111 lion given in Ilic fJJicTrn¢ial siaienienls 15 inconsisleni iii aijy ]tJLll¢riul r¢sl iviili Ihc Tnjslees, A wiual RLrt. or sul'liLieni a¢¢oiinling records h21 ve noi bcen kepi: or 4'e11li I'e not r¢Leivcd all Ilje inf4)rnialion and cxplanali011s tlLLLSSW for Ilie purposLs for our audii. loi IhL purtx)sL of CQliiPiTrn}' IR%i', are respoiisiblc for Ilie prepdralion ofilie IIiiJiiLial slcll¢in¢nls and for bein8 salisfied Iliai Ilie), giN'L a ITUL dnd fair N'icii,, and for sucli iiiicni&l cortirol ts lh¢ dircclors deiLniiinL is n¢ce5sary lo enable Ihc preparaiion Iii preparitig Ilic fJnanLi1c I slal¢ni¢iit5, Ilic IrusieLs are respon$ibl¢ for a55essiiig ihe charity s abiliiy Io Colllirtue <75 a goijig conLerii, diselosiiig, ppliLul)l¢, iiiaiiers reli1 Ild 10 gotng Ll)liCCtn usiiig Ilic going conccrn basis of accounling unl¢ss Ilie Irusiees eiilier iliiind 10 liquidat¢ Ili¢ cliarity or lo cease 0[)119n5, or haye llo realisii¢ alt¢rnalive bui 10 do $0. Atsditor's re5POll5ibilitlC5 for tlie aiidit of Ilie finAlltlal stxtenieDIs Ve have been appointed a5 aiidilor under se¢iioii 65121 of th¢ Chllrilics Aci (North¢m Irelaiidl 2008 and r¢port in accorddnrc vilh Ihe Aci r¢levJnl Tegulattons made or lial'ifig ttyccl Ih¢r¢iind¢r. Oiir objeclives are lo obtain rcasonable assurunLe aiK>uI ivliethLr Ihe finuncial 51alenienis as a iYhDl¢ are frce Iroiii malcrial mi5s1alcmcnl, il'heilier due 10 or crrory t? 155ue on aiidiiorfs report Ihal iniliides ouropinion. Rea50ll%ible assuran¢¢ is u liigh Icvcl olassiir17Le. bui ts iioi a guartsniee IhiTrl an audit condiicied in occordance %¥iili ISAS IUKI Ivill alisi1)'s delccl I nial¢rial iiii55tul¢incnl ivh¢n il exisis. fvlissiaiLmLnis tan iTrri%¢ Ironi fraud or euor and are coiisidered miTrl¢riul il-, indiYiduJll)' or in the aBgre8al¢, Ihey could reasoiiably b¢ e.%PLCted io irtfluence Ili¢ economir d¢ci5ions ofusers taken on Ilic basis or Ihese finanLidl slal¢nieDIs. A furtliLr deser&plioJi ol'oiir respgnsibililies for lh¢ aiidil oftlie finartLidl slalemenls is locaitd on the Financial Reporting Council's wcbs11¢ ai.. hiip.'IIIMiiv.frc.QTg.ukJaudilorsresponsibiliiies. This dt5criplioii tomis part ofour audilorfs rerN)rt. Tliis report is niade solely 10 the charlS Iruslccs, as a body. in accordance willi part 4 of th¢ Charities IAccounl$ and Rewrtsl ReBulcl1ions 2015. Our audit 14.ork lias bcen iinderi&ken so Ihal .¢ iiiiglii Slc1te 10 Ihe cliarilys Irusitcs Ihos¢ rllatters Ve are required 10 siaie io them in an auditors, rewn and for no oihcr piirpos¢. lo ilie full¢st ¢xteiil ptniiiiicd b}. laii., Ive do noi accepi or responsibility lo anyoiie oihcr Ilii?n (he chaiity and the chariws IrnSlee5 a5 a body, for our audit ii'ork, ror Iliis report, or for the opinillns we have formed. LAIVRENCE SHEARER F.C.A., Sonitsr Statutory Auditor FOR AND ON BEHALF OF O'HARA SHBARER,StAlutory Auditor O'HARA SHEARER CHARTERED ACCOUNTANTS AND S1'ATUTORY AUDITORS 547 Falls Road Belfast BTI 19AB 26ih S¢pltmber 2022 Page 20