eBAITERED ACCOUNTAM ALBERT STREEf COMMUNITY CEKfRE UMITED DEPENDENT AUNTOR'S REpoirr TO THE £ERs OFALBEIT STREEf COAIlAINtrY crftE Uh Oplnlon have authted the staleff of Al>ert Street C{xn#Jnity Centre Limited (the 'Charit for Ihe year ended 31 May 2024 WI e¢)mprise tho Stat of fmarKial ac1v. balance 6heel and the notes to Iho frnncial stat•m•nl& In(1j 8 of ¥kant %mtir0 poloes. The fnan(¥al rWlrKJ framewth Ihat has been applied in they preparatlon Is •¥lcatde United Kwom A¢cOw1n9 Standards. knduding Finaficial Reportlng SLdard 11Y2 7he FI1 Rwting sland appkabb in UK and Republlc of lrnland glve a true and falt vtvw of tr stale of the chafftth cUry>an$ as 8131 May 2024 and of Its IncONn9 $ourcts and appkatlon offesow¢es. tts incTh and exp•Mkn. for the year then ded. Basls for oplnlon conducted authl In wlth &andaTth on WK) (1&4s (UK)) and appbcable law. Ouf rponSIbIlitIeS urthr Ihose slandards are fimlher described in Ihe A(K%ofs re¥onsiknWts$ lorff atht ol Ihe financial stalemgrts s•n of our rewt. are ipK18nI of the tharity In ardan wilh the etr¢•1 requiTements Ihal aTO felevant lo our audll of the fwwrK4al ststements In the UK. indu(ling ts FRC'S Elhlcal Standard. and we hav• luifiied ow olher ethl¢al responsblities in accorkn these reqvwements. th beleve Concluslons r•tsllng to golng ¢onc•m In wdiling Ihe ffinancial slatemenis. Twe ha4 cOrKaKI that the InAStees' use of lh8 goirvj ¢oncem basis of accounllng in the PrePa)n ofthe fowKi SlateM is apwoFXi Based on the work we have perforn. have nol idenbw any materlal un(%rtairties relaliry to 8vents or conditions that. in(hduaNy or Collert. may (ast signifjcart doubt on lh8 thaTiWs abihty to conlthue as a gokng rthvant sedlons of Ihis rewL clUHr 40 CresLfTrt Btssittess PaTk IJSBURN 28 2GN 17Ma4x(knilleStTeet BELFASTM 8EQ DX3910 NRllelfa 50 cra18abn Ff62 3PB Td: +44 (0)28 903A IAIJ F&L" +44 (ow 9031 07n Tel: 444 (0 9260 7 Fay: +H{ok8 9260 1656 Td.. +44 (oh83833 280 +44 (ow 3835 02WJ
ALBERT STREEf COMMUNITY CENTrE UMrrED INDEPENDENfAUDtroR8 RB>ORT (CONTINUED) TO THE MEMBERS OF ALBEKf STREEf COMIWNITY c UPATED Oth•r Inforniallon and our auditofs report Ihemn. The Irustees are for the other infomth withln the annual report. Our opinK•Th th• fman¢ial 8tateffl does nol co¥w the other kn10rnmli •)d, excepl to the axtenl otheTh¥lse explkitty slated kn our rwl. not a¥w$ any knn of Asstnnce ¢anclusion thereDn. Our fesponsiblllty is to read the othèr and. In dthg so. con8klw whettw1he olher Inf0mtion Is matetslty Inconsistent with Ihe fjnaThxal statements or our kn04edge ¢)blaThd h) ts cow of I audlt, or othe158 appèars lo be materfalty mlsstated. If wo sh rnalerial inconstwKl8s or aFvbMI mateiial misstatements, we are roqulred lo detenmine ther giv•s ri% lo a mat101 misstate In the financ4al slatemenls thelveS. If. requ¥ed to rep1 that fa have nothlng to rewt li this regwd. Oplnlon• on othw ma•kn prM¢rlb•d ty th• C•nl•8 Act 21116 our opinim, based the work undwlkn in ts ¢owse ofour lL. the information gNn in Ihe trustegs. repfy1 f¢r the finan(¥al yew for which Ihe fmanrial 3ialém•nts are prepared. whith In¢kKJes the dlTeclorn' rep1 wepared for the pw>oses of rnPany law. ts ¢onsi$tent wth the finandal staiernents: and requlrements. ltstt•rn on whlch w• are rnqed to mport by •x¢Wton In the Iknt of the kn Underu¥j of 1he dwiy arKI fts environmert oblaned in the course of Ihe audiL we have nol identifjed maknial rnls51alemI$ in Ihe thredors, report included within the truslees, repcrfl. have nolhing lo report in rewA d the malteis In rda11 io whk* the Cony¥os Ad 20Cffj requires U5 lo Trport lo youll. In our ¢)piM(xi: fmm branches not wsited by us: the finsn(#al slalemerts are aryeemart wilh the a¢cMiry records arKI lUMS or certaln dlscbsures ol trustees. f9mUner1U specifd by law are not m•Je: regime and take athrdnlage of the smal wr¢wiies' exernptions in Prepari the trustees. report and from the requirnmenl lo prepare a stratsgic
ALBERT STREEf COMMUI4TY CENTRE UMrrED INDEPENDENfAUDIToifs REPORT IcoKnNUED) TO THE MEMBERS OF ALBERT STrEEf COWUNrrY CENTRE LIMrrEO RponSIbIlIti of tnwt•e8 charfty for the ppOse of rAxnpary lY. we rnponsth ts Ihe wewalm ofthe ffinancial statemert3 and for bekng satirfd th81 they give o and far vithv. and lor suth Intern ointrol as the Irusteés dalormkne is ngary to enable Ihe prepaiallon ol fwian(yal thal arn free from malarfd misst•lemenl. whed)er duè to Iraud or error. In Ixepartt the lknancial stat•merts. tho trustees are regponsAAe ktrr assessino the ¢gwly'8 ablllty to conlinue as a gott ctyum. dl8dothg. as apFlicable. matters related to gowYJ concem wd Sing the golng icem basls ol acmunllw urfess the lJustees either ittend k VIdate the charilable compary or lo cease operalions. or have no r•Oth aliemth lo th? 90. Audltorfl mponslblUtl•• the udlt rfth• Ilnancknl stal•m material mi8Stalement. l)ether to fraud or avl lo issua wJkof$ report thal hKludes our ppinton. Reasonable assurance Is a hi le1 of asswxe but is rnt a 9uafWrtee thal an ¢deted in aithanc• with ISAS (UIQ wil aPays detect a material misstalem•)l ¥kn ti &xists. Mlgstatements can wlse from fwd or error and are nsIded ftial rf. or In tho aggregate, they c%)uld reasM be •XKded to inlh*n¢e
ALBERT STREET COMMUNITYCEKfRE LNrrED INDEPENDENT AUDrroRs REPORT (CONTINUED) TO THE MEMBERS OF ALBERT STREEf COWWNITYCENTRE UIATED Ext•nt to whl¢h th• ¢on•ld•Yod Mpabl• of do1•Ing Irr•guknrlts. In¢ludlng frnud identify and assess the risks of mate1 misslatemerf of Ihe fmpJKlal statemenls. wtther due to frnud or error and then design and pth audil prOcedw reSpth tt) those fisks. irKkndiffj obtsuiing authl 8¥iderKe that Is In identlfying and asséssknp potsnthl rfsks rf malerkl NMsslal•mgnt in r•yd Of 1ffe9as. Inckth¥ fraud and Irre9arlI1Os. procedures relaliNJ k•: the finan(aal ststements and poten11 IndKatrxs of Irwd. loi fraud arKI idenllfied the 9reaiesl POt8nlial for frwd in revenu• recotion. In c(xMion wlth all audils under ISA3 We also obtained an uTrJerstandiwJ of the Wl reg&tryy frarne Ihat the Comp operates in. fOj81n9 on PFovlsK)ns of those laws and regulations thal had a dwa¢ effect on the detemitrtalh)n of material amwnts and disclosures In the Iala[ slatern. The key laws 8Th1 r8gulaU(ms we con5ider8d kn this context induded Ihe In adthtion. we consId pr1$10 of ollr l•s and le9alk$ that do nol have a dlr8ct effed Ihe Ilnandal stalements Ixrt c¢Jmpkn wlh whx may be fvnd lo Ihe ctylWS )ikty to operate or to avold a malerf81 penalty.
ALBERT STREET COMMUNITYCENTRE LIMITED INDEPENDENT AUDITOR% REPORT ICOPrnNUED) Audlt mpon•• tr• rl8kg Idontlllod compliance wilh Wov1$ of relevwth IM aThJ re9110 deKthd as havkng a dlrect offect on Ihe ancbal 818tements: autIlIes. and . lfft addressing the iisk ol frwl thftwh managenrt o¥efth of Controls. lestTr¥J the Op[prIateno of journal enlrEs and olher adiustmts; assesskng whethw Judgements made in moking aecounllng estirnates aTe W1¢0frI of a pokntial bias: and evthalww the business rallonale of any signlficant also communicated idwartl Id1•d I •KI feJAal)ns and potenllal fraud risks to al engagement team audit. (>ng kn the inherent of 1¢ thwe 18 an unaK¥dalAe rknk that may nol detected some malerlal misstatements in the lkncial statements. even Ilm) we pkned and perfomied our audit In accordance with audiling stsndard& In ath*ion. as with any audiL Ihere femains a hiyher risk of n0n41etecEl( of Irregulafmies, as they may involve oiluson. fm, IntentKxI omissions. mtsrepwesentations. ry Ihe obwride of intomal control& ¥e iiot.respNth for ar carmt be expecled to detsd non.
ALBERT 8TREET COMMUPUTY CENTRE LIMrrED INDEPENDENT AUDIToifs REPORT {coKfipLIEDI Uv of our r•port Tlis report Is made solely lo the thafftab m&nbers. a5 a body. In arxcance with Chapter 3 of Part 18 ol th• Companies Ad 21K6. OUT audit been Underta so that night slats to Ihè charitable c(#rtpan8 member8 th08• matter8 we are rnquired to st to Ihem in an auditorf8 repl and for no olher purpose. To the rkst èxtent permttled ty law. ¢> not aeixpl or asswM resp(xthlty lo anyone other than the thwit company and Iho chwitable eornpanys members as a body, x ow alit wort for Ihis rewL or fof the opknlons we Iqol FCA (8•nk>rSl•tsrtory A for and on behall ol GllcG BELFAST Z8'Z.Zs Chart•r•d Accouiitants Statutory Audltor Chartered Antan19 & Statut Auditor 19Alfrnd Street 8T2 8EQ io-