eBAITERED ACCOUNTAM
ALBERT STREEf COMMUNITY CEKfRE UMITED
DEPENDENT AUNTOR'S REpoirr
TO THE ￿£￿￿ERs OFALBEIT STREEf COAIlAINtrY c￿rftE 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(*￿1￿j 8 of *¥kant ￿%m￿tir0 poloes. The fnan(¥al rWlrKJ framewth Ihat
has been applied in they preparatlon Is •¥lcatde United Kwom A¢cOw￿1n9 Standards. knduding
Finaficial Reportlng SL￿dard 11Y2 7he FI￿￿￿￿1 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 IncO￿Nn9
$ourcts and appkatlon offesow¢es. tts incTh and exp•Mkn. for the year then ￿ded.
Basls for oplnlon
conducted authl In wlth &andaTth on WK) (1&4s (UK)) and appbcable
law. Ouf r￿ponSIbIlitIeS urthr Ihose slandards are fimlher described in Ihe A(K%*ofs re¥onsiknWts$ lorff￿ ath*t ol
Ihe financial stalemgrts s•*n of our rewt. are i￿p￿K18nI of the tharity In a￿￿rdan￿ 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
c￿lU￿Hr￿
40 CresLfTrt Btssittess PaTk
IJSBURN
28 2GN
17Ma4x(knilleStTeet
BELFASTM 8EQ
DX3910 NRllelfa￿ 50
cra18ab￿n
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 Inf0m￿tion Is matetslty
Inconsistent with Ihe fjnaThxal statements or our kn0*4edge ¢)blaThd h) ts cow of I￿ audlt, or othe￿158 appèars
lo be materfalty mlsstated. If wo s￿h rnalerial incon*stwKl8s or aFvbMI mateiial misstatements, we are
roqulred lo detenmine ￿￿ther giv•s ri% lo a mat￿101 misstate* In the financ4al slatemenls th￿￿elveS. If.
requ¥ed to rep￿1 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 gN*n in Ihe trustegs. repfy1 f¢r the finan(¥al yew for which Ihe fmanrial 3ialém•nts are
prepared. whith In¢kKJes the dlTeclorn' rep￿1 wepared for the pw>oses of ￿rnPany law. ts ¢onsi$tent wth the
finandal staiernents: and
requlrements.
ltstt•rn on whlch w• are rnq￿ed to mport by •x¢Wton
In the I￿knt of the kn￿ Under￿u¥j of 1he dwiy arKI fts environmert oblaned in the course of Ihe
audiL we have nol identifjed maknial rnls51alem￿I$ 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. f9mUner￿1U￿ specif￿d 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
R￿ponSIbIlIti￿ of tnwt•e8
charfty for the p￿pOse of rAxnpary l*Y. we rnponsth ts Ihe wewalm ofthe ffinancial statemert3 and for bekng
satirf*d th81 they give o and far vithv. and lor suth Intern￿ ointrol as the Irusteés dalormkne is n￿gary 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•O￿th 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￿ le￿1 of asswxe but is rnt a 9uafWrtee thal an ¢￿d￿eted in aithanc•
with ISAS (UIQ wil aP*ays detect a material misstalem•)l ¥kn ti &xists. Mlgstatements can wlse from fwd or
error and are ￿nsIde￿d ft*ial rf. or In tho aggregate, they c%)uld reasM** be •XK*ded 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 mate￿1 misslatemerf of Ihe fmpJKlal statemenls. wtther due to frnud or error
and then design and pth audil prOcedw￿ reSp￿th tt) those fisks. irKkndiffj obtsuiing authl 8¥iderKe that Is
In identlfying and asséssknp potsnthl rfsks rf malerkl NMsslal•mgnt in r•yd Of 1ffe9￿a￿s. Inckth¥ fraud and
Irre9￿arlI1Os.
procedures relaliNJ k•:
the finan(aal ststements and poten11￿ IndKatrxs of Irwd.
loi fraud arKI idenllfied the 9reaiesl POt8nlial for frwd in revenu• reco￿tion. In c(xMion wlth all audils under ISA3
We also obtained an uTrJerstandiwJ of the Wl reg&tryy frarne￿ Ihat the Comp￿ operates in. fO￿j81n9
on PFovlsK)ns of those laws and regulations thal had a dwa¢* effect on the detemitrtalh)n of material amwnts and
disclosures In the I￿a￿la[ slatern￿. The key laws 8Th1 r8gulaU(ms we con5ider8d kn this context induded Ihe
In adthtion. we consId￿ pr￿1$10￿ of oll*r l•s and le9￿alk￿$ that do nol have a dlr8ct effed Ihe Ilnandal
stalements Ixrt c¢Jmpkn wlh whx* may be fvnd￿ lo Ihe ctylW￿S *)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 re9￿110￿ deKthd as havkng a dlrect offect on Ihe
ancbal 818tements:
autI￿lIes. and
. lfft addressing the iisk ol frwl thftwh managen￿rt o¥efth of Controls. lestTr¥J the Op[￿prIateno￿ of
journal enlrEs and olher adiustmts; assesskng whethw Judgements made in moking aecounllng
estirnates aTe W￿1¢0frI* of a pokntial bias: and evthalww the business rallonale of any signlficant
also communicated idwartl Id￿￿1•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, IntentKx￿I 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 arxc￿ance with Chapter 3 of Part 18
ol th• Companies Ad 21K6. OUT audit been Underta￿ so that ￿ night slats to Ihè charitable c(#rtpan*8
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 a￿lit 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 A￿ntan19 & Statut
Auditor
19Alfrnd Street
8T2 8EQ
io-