INDEPENDENT AUDITOR'S REPORT to the Members of Carrickfergus Young Mens Christian Association IA tompary lknJtÈd by 9tsaranteg, net having a $hare capital) Report orb aLKlit of thè financial statem8nts Oknion We have auortryj the charity financtal staiements of C8rrickfergu5 Young Mens Christian Assouation thar) for the financial year ended 31 March 2024 which eompw the Statemeni of Fnanoal Acliwts lincCratlng an Incomè and ExpenditureAccountl. the Bala[e Sh1 and notes tothe finan0SIaternentS, uid¢KlirvJ the sunynaryof signfficanl accounting poli5 sel out in note 2. The finantial pornts9 framework that has been appted in their preparation 15 applicable law and Uniw KiThJdom Ants"ng Standards. incJdiry FRS 102 'The Financial Reporting sndard applicabla in the UK aTrJ RepublK of I[aTh". apptyirMJ Secbc)n IA or that Slandarf and kcounbng and Repotting by Ch8rits". Slaternentol RecOnMen¢ Practi applIcae tochafthes preparirg Iheiraccotsnts ac¢ordancewilh FRS 102. In our0plnn. when reptyb.ng in accordan with a fr Ptarts)n fiarnewo the finala[ statements.. give a tnje and fair View of Ihe state of chaaws affaw5 a5 al 31 March 2024 and of its sU1S lor the fin8n(yal year then ended., bave been propewty preparèl in acco[d wilh Unite¢J KJ"rKJdom Gererdlty Accepted AccovniTng Practice.. and have been prepared Inactordanwith Ihewvirunents ollhèC¢YnpanS Act2006 and the CharitE$ktlNorthem IreL4ndl 2CQ8. Basls for oplnlon VIÈ conducted audit irb acctrfdance wilh Intemabond stards on Awjitw IUKI IISAS IUK)) aTrJ applicabk raw. Ovr re5ponsitrx'lib"es under Ih05e St8rdS a futhei desred in Auditorf5 $)s1.es for the audit of th• finala1 ststemenls section of our report We are indeFendenl of tt)e charity M acconjaneè with elhKal requirements that are Trlevant to our auditof the finanual sta¢eFrEnts iTr the UK. induding FRC'S El1 Standard. and we have fu111ed our rytr èlhical pOnSi"1$ in aCcordae with these Fequiremen15. We bdvè that the audit evidence have obtsined is 5uffiu.ent and apprcfKo to wobJ8 a basis forour opinirffi. Conclusions relating to going cot)cem In audib.ng the finanual statements. we have Co4 that trts5. Use 9cing 0)nrn ba"$ ofaccounting in the w•paralKJn of thè fin8Thl staterrents is approDrAte. Based on the wotkwe have wformed, we have not vjenbfied any material uw¢aifite5 relatirg to ev8n15 or Cj1.0n5 Ihal. indimdually or eONectsvety. may cast glfan1 doubt on tharity's abilty Io cLtsUe as a goiry COnM for a pen(J ofat aStefve MI1h5 the da when Ihe financial Seatnts a authorisod for is$. Our r88ponsknlties ar the responsibilit d tr wlth respecl ge ceM are dexthd in the renl se¢ths ofthis repc Other Int(mlOn The other infornalion cornprises the infomuih)n induded in annual rert oUf Ihan Ihe finanL¥81 statan8nls and ourAuditofs RepDrt tkereijn. The bustees are respons1 forthe olheT Tnfomiatson contained within Ihe annuzl report 0r oplOn on the fInal staternents does nol cover the 01h infofftiatron and. Èxcept to thè extent olhewse exjicrtly stated in our pO[l we do not express fom) ofasswance CO810n IIEieon. Ourresponsftjilty is lo read ts other f0MlaI?n and. ift d04n9 $0. corshlerwhether the olher infomalK>Tr is MaterilY Micorsisten¢ wilh Ihe fir2rKial statÈments or ourknowwe obtaid in UE course of theau(fi( orotherwise ak¥)eaTr to be mateiialty mi5slated. Ifwe idenbfy suc matenal Ineonsislenue5 or app8ntFalerl tlli55tatements, we are required to doternine wlElhw thisgi%5 to a material mis5&tementin the finanoal slalements themselves. If. b8se# on Ihe work we have perfomjed. corKlude that there ¢ a mat)91 Ml8[rent of this othw wifvrmats"on. we are 1& to rert that f8¢t. We have n¢thing to IfPUtI in ttri5 rega. Oplnlon on otlr matthr pwcrib8d by the Cornpan14s Act 2006 In ouropinbjn. based on thewi¥k undertaken in the COUF5e ofthe aud. Ihe infom)ab"on gwen Ihe TTrJsls' AnnLpI Report for fina1 y•ar for vthich the financyal statemenls a prepara S Con5tent with the finaDcBI statements." and the Trustees. Annual RepJrt has L8n wepwed li axd3[ewth *gal requiremèrth. 10
INDEPENDENT AUDITOR'S REPORT to the Members of Carrickfergus Young Mens Christian Association IA comparry Illed by 9uar&ntee, no¢ having a Share rta Ilatter5 on whlch we art Trqulre(I to reF47rt by exceptlon In the ligm of our kncwlettye and un¢J&rstan¢fu of Ihe chaity and its eThirorrneni obtsined in the cA)urse ol the a11. we have not #jentsfi materi¥ rnisstatements in the Tru5tees' ATrnual RerL We have nothiNJ to report respect of the follfthtng matters wherB the CnPanieS ALt 20Cfj wuire$ us to report lo you if. in our opinion.. adequate ac£ovnling reojrds have not been kept Ihe financial statemen15 aR not in agrent with the accouTrb"ng rS and relums: or disLlosures of tr1$, remuneration speofied by law are not made". or the trustees were not enDued to prepare the financial statements in accordan wlth the small ttAnpans rg3ime and lake advantaJe oflhe small ¢ornpanies' 8xempbon in Wepar1 ts Trn5tee5'hnnual Report. Responsibillues of trtee$ lor the financial staternents A5 explained more fuNy in the Slaternent of Trustees, Responslilies sèt out on p4e 10. Ihè trustses are responsible for the preparation of the financial statsmenls and for being sats'sfEd Ihat Ihey gNe a tsue and fair view. and for such intomal control as tw det8Thintr i% rSSary to enable Ihe pftparab.cffj oi financial 5taternents that are free from material mi8ststem8nt, whether due to fr•Jd oreThw. In SXBpaMg ts finanrjal $talents. Ihe trnslees are SponSle for assassrng the chariws ability lo conb.nue as a g0irwJ conr8m. disdosing, as appIKable. matt8Tr related lo going conffl and Ihe goi concern basA5 01 accounting Un$S managerrent •ilher iTrknds to Ihe thority or to ast OFeration5. or has no real altemal've but to do so. Audit(s reSpOnbltS for the audlt of finanal statements Our objectives a lo obtain leasonab assurarth about whether the finanoal statements as a whole a ffft fr material rnisstatwnenL whethei due to fraud or ertor. aTrJ to issue an Audilofs Report that includes our opinion. Reasonable 8sswance iq a hgh Ve1 of assurants. lyJt is not a guarantee that an ou¢Jit Gonducie(J in aGGDrdance with ISAS IUKI will aayS detecl a maierial mi%5taternent wIn il exists. Missktements can are frorn fraud or error and are consid8redmalerial if, in¢JNKlualty or in the aggregate. they Ck8 reasonatAy be expd to infiuence econom deci5tons of Use taken on the basis ofthase financial 5tstements. trregularities. Including fraLKI. a inSlan of non-com1£Wlrh laws and regulations. desvjn procedures in line with ¢ur re5pon$ibililies, oullined above. io detea rnaièri31 misststements in pect tsf rregUlarit5. includtn9 fraud. The exlenl to whKth our pro¢JU[S are capable ofdètecbry ¥m9rthe$. fraud deta'led tslo%Y. Further Infonnatlon tsgard[j the scope of our responsibilities as auditor As part of an audit in ac¢wdance with ISAS IUKI. we exercise professional judgement maintain professional scepiicisrn throughout the audit. We aL%o". Identify and a55es5 the risk5 of mabiial miss[ent of Ihe fin(JaI statements. whelh•r due to fraud or error de$Jn and perfrm audit procedu responswe to Ihose tisks. and obtsin audit evideno that ts suffioenl and appropriate to Pi0VKle a basi5 f0rouronl0n. Thè nsk of notdetectirvj e mate1 mtsstaternent Ulting from fraud ts hwJlEr Ihan for one resulbng from error. as Iraud may invo c0filtsn. forgery. intentional omission4 mtsrepresentabons. or Ihe override of intemal conlrol. Obtarn an untlot5taThJing of intemal control eWant to Ihe audft li order to deSn autht procdure5 that are appropriate in the c4rtum51an¢es. blrt not for the purF4)5e of eXessIng an ornion on the effe(verws of Ihe chattys intemal control. Evaluale the appropriaten of ac£ounbng pol1•$ used and the aSOnb1eness of accouniing e51mates and related disdosures made by I$1*$. Condude on the appmpr&31eress of the IMstee5' use of the goir¥J Conorn basis of accounts.tvj a. based on the audit evKlence obtained. whether a matèrial iJnttert3inty $15 r•jaI to or conditi¢)n3 that may siwificanl doubt on the charltys abilty to continue as a gomg corn. If ts)ndje Ihat a maièrsal unceftainty extsts. we are rÉquireLI todr3w 8tteTrn in our Audilorfs Reportto the related dis¢b5ures in the ffnanctal slalements or. if such tsclosures are N)adequate, to moth.fy our 1n)n. Our LY)ndus)ns are bosed on Ihe audit edence oblained up lo the¢Jate olourAudtlofs Report. However. lubjre even15 orcoThJrfpDns may (zuse Ihe ¢harty to ase to ¢Ontsn as a ¢onom. Evaluate the overall presenthTr. slruthre content of the fman¢471 Stat¥rts. iidudirvJ Ihe dsdosures. and whether the finala1 staÈrnts represert undetyirvJ trawctions aTrJ events in a maThneT that achieve5 tair prestatiOn. 11
INDEPENDENT AUDITOR'S REPORT to the Members of Carrickfergus Young Mens Christian Association (A company Ilmlted ty 9uarantee, not havtng a share capital) We cor1nte wth those charg&1 wilh go¥ernarKe r&Jardkng. anorKJ i)tIEr matters. the planned sccoe ar tirnng gf the aU1t and 5•3nfficant wdit finolTrJs, inchAing any $pJThfrant deftenaes in irrtemal contrd thaiwe Jenb"ty during ouraudiL The PLPOSe af our autht work andto whom our rgsponsibilitles This reportis made solety ttsthe charity's members. as a body, in acxx)rdaftWi1h Chapter3 olPart 180ft Compan$ Act 2006. Ow audit work has been undertaken so that wa might state to Ihe charity's rnembeT5 those tnatters we are requir to stsle to them In an auditor5 report and for no olher purpose. To the ful51 extent permitted by law, we do not accept ora&sume tKinSl11ty to anyone other than Ihe tha¥ty aNJ Ihe membeB as a bo#y. lor wraudit wo, for this repo¢ or lor Ilt opinions we have fomied. Ruairi M DALYP Charter 4 Carn Lurgan BT66 6AS Northwn Iland nn & COMPANY LTD o)untants R•jts1etAU¢frtc th Juty 2024 12