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.
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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¢s￿l iviili Ihc Tnjslees, A wiual
RL￿rt. 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 $0.
Atsditor's re5POll5ibilitlC5 for tlie aiidit of Ilie finAlltlal stxtenieDIs
Ve have been appointed a5 aiidilor under se¢iioii 65121 of th¢ Chllrilics Aci (North¢m Irelaiidl 2008 and r¢port in accorddnrc
vilh Ihe Aci r¢levJnl Tegulattons made or lial'ifig ttyccl Ih¢r¢iind¢r.
Oiir objeclives are lo obtain rcasonable assurunLe aiK>uI ivliethLr Ihe finuncial 51alenienis as a iYhDl¢ are frce Iroiii malcrial
mi5s1alcmcnl, il'heilier due 10 or crrory t? 155ue on aiidiiorfs report Ihal iniliides ouropinion. Rea50ll%ible assuran¢¢
is u liigh Icvcl olassiir￿￿17Le. bui ts iioi a guartsniee IhiTrl an audit condiicied in occordance %¥iili ISAS IUKI Ivill alisi1)'s delccl I
nial¢rial iiii55tul¢incnl ivh¢n il exisis. fvlissiaiLmLnis tan iTrri%¢ Ironi fraud or euor and are coiisidered miTrl¢riul il-, indiYiduJll)'
or in the aBgre8al¢, Ihey could reasoiiably b¢ e.%PLCted io irtfluence Ili¢ economir d¢ci5ions ofusers taken on Ilic basis or
Ihese finanLidl slal¢nieDIs.
A furtliLr deser&plioJi ol'oiir respgnsibililies for lh¢ aiidil oftlie finartLidl slalemenls is locaitd on the Financial Reporting
Council's wcbs11¢ ai.. hiip.'IIIMiiv.frc.QTg.ukJaudilorsresponsibiliiies. This dt5criplioii tomis part ofour audilorfs rerN)rt.
Tliis report is niade solely 10 the charl￿S Iruslccs, as a body. in accordance willi part 4 of th¢ Charities IAccounl$ 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
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