NORTHERN IREI LAND YOUTH FORUM
INDEIPENDEI NT AUDII'OR?S REIPORT
Oplnlon
We liave aiidited the 4¢coiinls af Noriliern Irelaiid Yoiiili Fonim (Ilie 'cliarity') for the year elided 31 MaTch 2024 wliicli
coinprise Ilie Siatei)ieiil of Finai)¢ial Aclivilic8, tlie Balaiice Sheet, the Slalemeiil of Casli Flow8 uiid the notes lo IIIL
¢¢ounls, ill¢ludinB a summaiy of signifiL<int accounlittg poli¢ies. Tbe f￿an￿la1 i'eportlllg framework Iljat lias b¢en applied
iii IIILll' preparRtion is iipplioable law iinil United Kingdom AcGuiinlillg Slo11(lards, includingy FiDi¢ noial RLpoi'lin¥ Stalld¢ird
102 The r,?nancial Reporting btaudai'd appli6abLe ui di¢ UK Killd Repiiblio of li'elund (UnilEd Kii)gdoin G¢nei'¢illy Accepted
A¢¢oiillting PIMcliGe).
In oiir opii)ion the fillaii¢ial slolein¢iils;
give h tiue anil fciir view of111¥4 Slate of the ¥hai'ity's affairs us at 31 Mli'ch 2024 and of ils in¢oining resuui'c¢s
nnd upi)licalioll of i'¢sour¢ts, InclLiding ils incomc and cxpcndiliire, foi. the y¢ar 111811 en(led.
liivo been properly pieparcd in aocordaii¢¢ witli Uniled Iciiigdoiii Geii¢ially Abcei)ILd AccountlLi8 PraLti¢¢' aIid
IIAve been PL¢pared its accordano¢ willi the Cliariliey Act (Noi'lheiTh Ir¢laiid) 2008 an(1 tlIL Clitti'ilie￿ ALI
(Noi'tbem b'cloud) 2013.
B#8fiy foi. opliilon
W¢ ¢onducled our aiidil iii aocordalloe willi Enlerntitionttl Slaiidfil'ds on Auditing (UK) (ISAY (UK)) and RppliGablc law.
Oiir rc3POll%ibilili¢s und¢r tliose 5landai.dg hi'¢ Ilii'ihei, desoi'ib¢d in Ilie Auditor's r¢spollsibililics fo!. Ilie aiidit of t￿¢ u¢coiinls
seGliotL ot oiir T¢port, We are indep¥iidelll of Ihe chai'ily in uL¢oiil¢ln¢e with Ili¢ ethicttl i'¢qUll'eii)enly that ar¢ Yelcvaiil lo oiir
iidit of Ilie a¢¢ounly in the UK, incliiding IhB bRC's Etliioal Standard, aiid we have fulfilled ovr olliei. ciliiLal
respoll5ibililies in aLcorduts¢¢ wilij lkno5¢ reqiiiromellts, We believ¢ tlial tlic aiidil bvid¢nce wc have obtaiued iy suffi¢lent
and appi'oprial¢ to provid¢ a l?asiy foi. oiir opinion.
Conclu$lolls i'elAtlng to 8olJig conLerii
In ￿lId]littg the fiJ)ats¢ial slaleinonls, w¢ IIAve ¢on¢liiiled 11)at Ilie ts'ii$lc¢s' lis¢ 0£ the 80ing couccrn bllsi8 of ucGoiilllill8 in
Ilie piepui'alion of th¢ fJnan¢ial 51nlcnieNls is appi'opii&le.
Based on tlie woi'k ivo hav¢ pei'forined, w¢ bave not idenlified any m8lcri81 iin¢erlaintie$ irlalitl8 tu events oi. conditioll
Iliul, individiially or eolleclively, Inlly cast sigiiificanl (loiibl on Ill¢ cliai'ity's ability to conliniie as a going oon¢¢i'n fnr
period ot al leasl twelve niontliB from wli¢n the tibial stnteLnciil8 are oiithoi'iscd for issue.
Oiii. i.c5pon.8ibililies and tlic i'osponsibililie8 0£ th¢ IrLl8leos willi r¢sp¢cl lo going con¢¢i'n are descLibcd in Ili¢ rel¢vanl
5¢¢1ioiis of Iliis report.
Otlier Infoi'mh15011
Tlie oilier infoi'iiialioii ¢oiiipi'ises Ilic iiifornialioii in¢liid¥d in the lliiiiiial i'¢porl, olhei. Ili&ii Ilic accoiinls gnd oiir #iidiloi s
r¢i)orl thei'eoii. 'fiie Inislees are respoiisiblc foi. 11)e olliLI' iiifoi'maliDn, Oiii. 01)iiiioii oil Ille a¥coiiiil8 (loe8 Iiot covcr Ilie ollier
infoi'iiialioii ftnd, exuept lo Ili¢ exlenl othei'wise cxpliciily slatc(l iii oiir rcport, w¢ do iiDt ¢xprc8$ Ally toi'ni of as&iiraii¢e
ooncliisioii thcreoii.
lil eonn¢olioii willi oiir uiidil of tlie aacoiiiils, oiir i'espoiisibility is lo read the oilier iiifoi'ill81ion tsnd, in doing 80, ¢onsidei'
wlieiliei. Ilie oil)eL inforii)atioii is iiialei'ially incoiisisl¢iil with IliL ttccoiinls or oiir kiiowledge oblaii)cd iii Ili¢ niidil oi.
ollieiivisc appettrs lo be Inatei'ially lniys181¢d. If we id¢iilify siittli iiiolei'ial incoi)8isleiicies or nppiii'eiil inalei'ial
iiiissloleiiiciils, we are Irqiiired to delei'iiiine wlieilJ¢r tl)¢re is a Innleri#l Inissloteincnl iii tlic llccoiii)Is or a ijialei'iè)I
i)iisslulcn)ci)l of Ilic oll)ci' iiifoi'iiialioii, If, b&5¢d on tlie wo¥1( we liave pci'toniied, we coiicliide Ih&l Iliei'e is u ittaleL'iuI
IMisslnleiiiei)l of thi8 ollier infoiitt81ioii, we al'e i'eqiiired lo repoi'l Ilial tllcl.
We liav¥ iiolliii)g to repoi'l iii Iliis i'ego1'(1.
Miittci's oil Ivlilcli Ive hre. i'LqlllI't(I to i'epoi't l?y cx¢eptlon
lil Ilie Iiglil of Ilie luioivlLdg¢ (Iiid iiiidei'slandiiig of Ili¥ Tiiislees 4111d ils eiivii'oll))Icnt oblainod in Ilie ¢oiii'se of tl)e aiidil,
we iJav¢ not ideiitified in81tt1.ial iiiisslal¢ii)eiil¥ iji Ilie Ti'iislees, Repoi'l.
We liilV¢ IiolliinB to Lei)oil iii i'e.Ipeol of lh¢ followin8 Inilleig isl I'¢lalioii lo wl)iGli tlie Clii¢ rilie8 A¢1 2013 ieqiiii'cs li.s10
i'ei)orl lo yoii if, iji oiii. opiiiioii..
Iiileqiiale 1< ccoiiiiliiig recoi(Is have iiol beeii keiil, Oi. i'eliii'ii.% <ideqiicile foi. oui. MiidAI liave J)ol beeii ieceive(I fium
bi'i¢ Iiclics Jiol visited l?y iis. oi.
Il)¢ 111)1( Iicial slaleintti)Is al'e tLoI iii agyi'e¥inei)I willi Ilie ¢lC¢OIIL)lii)g I'ecoi'ds aiid i'eliii'iis: oi.
¢ei'lain disGloyiii'Ls or'riiislLes' i'eiiiiii)ei'alioii speLitied by l?Iw al'c i)ol iiiJdc; oi.

NORTHERN IRII LAND YOUI'H FORUM
JNDEI PENDENT AUDITORIS REPORT
we have iiol received all tlie inforfftnstlioii ai)d exploii21lioiis we reqiiire for oiir aiidit,, or
the Tnistees were iiol entitled lo prepare Ili¢ fiiiaiicial slaleineiils iii o¢¢oi'daiice with the 81nall coinpaiiies r¢giii)e
and lake advantage of Ilie siiiall coii)panies' cxeiiiptions in preparing the Tn181ee5' Report ond fro1￿ Ilie
iequireinellt lo piBpar¢ a slialegic i'eporl.
RespoiiJfibRlltles of Trusteey
As cxplaiiied Inoi'c fiilly iii Ihe S11¢ lement of Ti'uslees, Ileyponsibililies, Ilie Ti'uslees,, are I'kn.¥ponsihle fol, tli¢ prepai'tllion
of Ili¢ fiiiancial slaleixents and for b¢i1i8 S¢ilisfied 11)al they 8iV¢ a triie Hnd fau. view, and foi. siicb ialcrnftl ¢onli'ol ths 11)e
(lii'eolois Ilelei'n)ine is n¢Lcssai'y lo ¢nable ttse prepHralioii of finaii¢ial sltileineiils that are free froin Inalei'iHI
ii)isslalemenl, wlielli¢i' diie lo fi'aud oi. ei'ror.
Iii pi'eparing Ilie financial slatemenls, Il)e Trustees li'e responsible foi. a.8sossit)g tlie Charily'$ ability to ¢onlilliie as
oiiig coi)cem, disclosingk as applicable, mallei's irlaled lo goiiig oonL¢rn aiid iisiiig 11)¢ 80iI)g concern l)ASiS of
aLcoiinliiig ui)l¢ss the Tivslccs ¢illier iiileiid lo IAqiii<lnlc th¢ Cl)ai'ity OT to c¢ase uperalioTlS, or hnve llo iEali81io ullernalive
bill lo do so,
Au(Iltor's retspnn8lbllStlc8 for thL nuillt of the Ilnanclnl st&tem¢nt8
Our obj¥cliv¢s lire lo obtain i'eiÈ sonablL a.4s111'¢lii¢C about whelhei, the finoiicial sl&tcinenl8 as a whole Rre free froin
n)alei'ial inisslatemenl, whellier due lo finud oi. ei'iorj ?¢ nd to 18yiie ai) aiidiltsr's i'rporl that illcludes oui. opinion.
Reasullable ft,8sufallCC 1.8 a liigb l¢vel uf assiirance, bul is uol a 81101'anl¢e Ilial ali aiidil cottducled iii accoi'danLe willi ISAS
(UIC) will always delecl ll Jnal¢rinl iiiisslalcnienl wh¢iJ it ¢xi.818. Missl&leincn18 can ai'ise ftojh fi'aiid oi. crroi. ond are
¢01)8iflttied i￿&(Cl.1￿1 if, individually oi. Ill Ilic aggrcgule, Ih¥y coiild rLcisonably be expected lo inflii¢ll¢o Ilie ecollomic
deci,8ions of iisti's lakell on Ili¢ bllsis of Ilieso tiniiii¢ial .8talein¢llls,
Iri'egiilarilies, inclii(liuB frfiud, Mre ￿814￿Ce9 of non-compliillce with Inws and I'¢￿111￿ lion.s. We (le$iBn i)iocediires in line
with oiii. A'espoJJ8ibililics, oiilliiied Iibove, lo delecl malei'ial Inis.sl<ilem¢nl¥ in i'e.8p¢cI of ll'reBiilarili08, incliidillg fi'aiid. Tlie
¢xlcnt lo whicli oiir proLedLires Arv ¢apnbl¢ of detecliIig iii'egiiliiriti¢s, incliidin8 fi'aiid, i,$ delFJiled bclow,
xtenl to )Yhfieli the Hudlt Wllll COll8l<loi'eil eni)iible of (letLbLllng Iri'¢giilArltlo&, Ineliidliig frAu<l
Tlie objeclives of oiii. au(lil iii I'especl of fi'¢iiid, lli'e,. lo idbnlity llnil lls.8ess Ilie I'isks of mulci'ial mi8slnl¢i)Jelll of tlio flliaiicial
Slcilcn)¢nls diie lo fruiid,. lo obtain siiffi¢icnl appi'opi'iiile Iiiidil ¢vidcnce iigai'ding the as8es%ed i'isk% of muleriiil mis.slalemeiil
diie lo fi'uiid, Il)I'oiigli dL8it411iiig ai)d ii)Ipleii)ei)li118 api)ropi'ial¢ respon.4es lo Ilinse 5i8,4ess¢d I'isky., Aiid lo resi)oiid
ppi'oi)I'ialely lo iiislaii¢es of fi'ttiid or siisi)e¢led truiid idei)lified diiri118 11)e aiidil. HowLvei', Il)e priii)aiy respo115ibilily for
the prevciilioii aiid deleolioii of Ii'niid ie51s willi both i11￿1]RSel1)ent nnd 11108e churged willi goveri)ai)ce of Ihc olinrily,
Biised on oiir Mndei'slAI)(lii)8 of Ihc cl)arily and ils opernlin8 enviA'oiiiiienl, we delei'iiiined 11)al the 2110s1 8igi?ificMI)I
fraiiieivoi'l(s wliicli l)Éive a dir#cl iiiiiiacl on Ilie pi'ep&i'atioi) of Ilie finai)Lll¢ I slftl¢niei)l.y al'e Iliose irlfiled lo 11)e repoi'liiig
frAiiiewoi'k, (l+RS 102, Ilie, Cliarilics Act (NDrll)eiii Irel￿1)d} 2008, Tlie Chnrilies (Accoiiiils aiid Reports) RegLilat10118
(Noi'iliern li'eluiid) 2013, Ilie Cliai'ity SOIIP uiid IJIC fii)iii)ciDI repoi'liiig 8lni)dai'ds as issiies by Ilie F,'ii)Aiioial Repoi'ling
Coiiiioil). Addilioi)nlly, we coiioliide(I 11)Al there al'e signifioni)I laws #nd i'¢giillllions iii I'el&lion lo th¢ gnlity's oljai'ilable
slartis ai)d aclivilies of wliiol) i)on-¢oiiipliaiic¢ 111ay l)Ii ve R 11)alerinl effect 01) the finlliicilll slnleiiiei)18,
We assessed the Slisceplibility of the clilli'ily's fiiiiiftoinl slplei))ei?Is lo Inttlerinl mi851aleiMenl, incliiding liow fi'llud ii)iglil
oc¢ui', iiicILidin8 evaliialing liiaill¢ geiiienl's iiicenlive.4 aiicl opi)oi'luiiilies lo iiianage ¢lli'nings or iiifliiL'I)c¢ Ilie i'eporled Irsiilis.
Froiii Ilie i'e.%iills of oiii. u55e.481)IciII, we (Iclei'i)iii)¢il Ilial Ilie i)riiiL'IpÉil i'isl(s Of fi'aiid relllle lo posliiig iiiapi)ropi'illle joiini41
eiili'ics 81)d iise of cl)arily fiiiids for i?IllV08e$ oiilside of rcsli'icli0118 iiiiposed by Ilic doiioi.. In ooiiii)ioii ivilli ull niidils iii)der
ISAS IUIC), Ive £11'e reqiiii'ed lo pei'foi'iii speLific pi'occdiirc.8 lu I'e81)oiicI lo the I'isk of iiini)ageinci)l oven'idc.
Au(Ilt I'csi)uiiso to I'lslis Iilontlfl¢(I
A5 piii'l vfaii au(lil iii iiccoi'(laiiLe willi ISAS IUIC) w¢ ex¢i'cise i)I'of¢ssioiial ju(Igeinei)t ¥iJ)d inainlaiii pi'ofessioi)ol scei)licisin
Ihi'oiigliuiil Ilie ciiiilil. Aiidil pi'uc¢diii'cs pei'foi'ined by Ilie ¢liBageiiici)I le8111 iiicliiclccl:
We obiii Iiied
appi'opi'il¢ le iii 11)e cii'¢iiinsl¢lii¢es, bill iiol l()I' Ilie i)Iiiyo)scs of expi'e5siii&I ali opuiioi) ui) Ilie eff¢¢liveiiess of Ilie
We obtained Iiii iin(leI'staiidiiig of lioiv Illl cl)ai'ily Loi))i)lies willi I'elevcTriil laws aiid i'egiilali011s, iiicludii)g tIios¢ 1¢ S
i I'esiili of il.% I'e81511'alion ivill) Il)¢ C'licli'ily C(>iiuiiissioi) l(Ji' Nui'iSiei'ii li'eliii)d by liidkiiis cnoiiii'ies of liiill)ageii)eiil
ai)(I Iliose ol)ai'gecl will) govei'iiE)IIC¢.
Eiiqiiiiy of liic1niigeiiigiil, Iliose cliai'ged will) govei-naiice ai'oiiii(l acliinl ai)d poleiiliiil lilig<l1ion ic lid cliiiui5,
10

NORI'Hfi RN IRELAND YOUTH FORUM
INDEI PENDEI NT AUDITORgS RFPORT
Lnquiiy of eiilily sl8ff lo idcnlify aiiy instances of non-compliai)c¢ willi laws and regiilulions.
Pei'foriiiiiig analyiioal pro¢cdLire8 to identify any iiniisiiol or iinexpecled relationsliips Ilial niay indicalc risks uf
Inalerilll xnibslaleineiit due to fraiid
Revi¢willg inilliil¢s of Lneelxngs of thos¥ cl)arg¢d widi gOv￿.1)￿n0¢
Reviewillg fillauuial slalcincnt diy¢losures and tcsling lu siippoi'ting docunientation lo asscss coinpliau¢e willi
applic¢1ble lawy alld iegiilation5.
Auditing itsc iislc vf mdniigeineiil overi'i(le of controls, in¢lu(liiig thLOU81i iesling jourllul enlrieg 7¢ nd oihttr
adjuslin¢nls foi ¢lPPI'opriutenes8, aiid evaluilting Ili¢ bii¥ineys ialiojiale of siguificant transacliolls thi¢ t al'c unusuttl
oi oiitside Ilie noiinal coiii'sL of busiiie89,
Wc ¢oininuni¢ale(I kLlevanl laws niid i'¢giilalion8 Attd pol¢ntio1 fi'lliid Yisks to all ¢iiga8cmenl loain in¢mb¢i'8 ￿nd r¢mained
al¢rl lo any indi¢nlions of fi'aiid or non-col￿p111￿Thce with laws and i'egulatioiis Ilu'uiighoiil thc audit. Tliei'c <1re inhtti'¢ut
liinilfritions ill Ilit audit proccdiij'es desci'ibed above alld tlie fiirlliLr I'¢inoved non-ooll)pli<lllce willi laws and r¢Bulalion8 18
'om tbc events and lyansacliolls iefleclvd ill Ilie finanoi81 blaleiii6n15, Ilie l¢¥y likely we would become aware of il. Also,
Ili¢ risk of nol dcleclinb¥ a ittuturial inis$liil¢inenl du¥ lo frgud is Iiigl)LA' 11114 11 Ilie iisk of not deleoling one resultill8 from
ei'ror, us fi'aiid involve delibeLalc oon6ecltm¢nt Ihinugli ¢ollii,sion, foi'geryl illtenlional omissions, IDiSI'¢pr¢senlalion8
oi. Ilic uveiiide of iiitei'nnl control,
A furil)ei' description of uui. Irsponyibilitiey is avliilable on rhe Trinancial Rcpvrlirlg Coiincil's webyite at.,
https'.Ilwww.fi'ti.oi'g,ukJaiidiloisi'esponsibilities. T￿1$ (le%¢riplion foiins paLI of our aiidilor's i'eporl,
Iyye of our i'ei)nrl
This rcpoi'l is mad¢ solely to lkne Ghaiity'8 Jn¢inb¢r8, as a body, Oiir uiidit work ha8 b#eD undei'l#kLll bo tliol we migknt slalo
lo the cbarity's in¢mb¢i's Ilinse m¢ltl¢i's wo ar¢ ieqiiired lo stole lo Ilieni in lin 14 udilors, rcpoil aiid foi. no olbci. piirpose. 'fo
Ili¢ fiillesl cxtcnl pvI'mill¢d by W, w¢ do not ae¢epl or AS8iime rcgpon8ibility lo anyone olliGr Iljan Ihc Gliarity and ils
u]embttr8 as ll body, (oi, oiir aiidit woi'k, foi. Ibis r¢poil, oi. for Ilie 01)iiiioiis w¥ liav¢ foyllied.
Moor¢ (NJ) LLP
CliaYlLireil AcL(siiiilMiiti
stntutoi'y Au(Iltoi'
4tli Floor Doiicgall14ous
7 Doiitygall Sqliare Noi'lli
Belfasl
111'15GB