INDEPENDENT AUDITOR'S REPORT
to the Members of Carrickfergus Young Mens Christian Association
IA tompary lknJtÈd by 9tsaranteg, net having a $hare capital)
Report orb aLKlit of thè financial statem8nts
Ok￿nion
We have auortryj the charity financtal staiements of C8rrickfergu5 Young Mens Christian Assouation thar￿) for
the financial year ended 31 March 2024 which eompw the Statemeni of Fnanoal Acliwt*s lincC￿ratlng an Incomè
and ExpenditureAccountl. the Bala[￿e Sh￿1 and notes tothe finan0￿SIaternentS, uid¢KlirvJ the sunynaryof signfficanl
accounting poli￿5 sel out in note 2. The finantial ￿pornts9 framework that has been appted in their preparation 15
applicable law and Uniw KiThJdom A￿￿nts"ng Standards. inc*Jdiry FRS 102 'The Financial Reporting s￿ndard
applicabla in the UK aTrJ RepublK of I￿[aTh￿". apptyirMJ Secbc)n IA or that Slandarf and kcounbng and Repotting by
Ch8rit*s". Slaternentol RecOnMen¢￿ Practi￿ applIca￿e tochafthes preparirg Iheiraccotsnts ac¢ordancewilh FRS
102.
In our0pln￿n. when reptyb.ng in accordan￿ with a f￿r P￿￿tarts)n fiarnewo￿ the fina￿la[ statements..
give a tnje and fair View of Ihe state of chaaws affaw5 a5 al 31 March 2024 and of its sU￿1￿S lor the fin8n(yal
year then ended.,
bave been propewty preparèl in acco[d￿￿ wilh Unite¢J KJ"rKJdom Gererdlty Accepted AccovniTng Practice.. and
have been prepared Inactordan￿with Ihewvirunents ollhèC¢Ynpan￿￿S Act2006 and the CharitE$ktlNorthem
IreL4ndl 2CQ8.
Basls for oplnlon
VIÈ conducted audit irb acctrfdance wilh Intemabond st￿ards on Awjitw IUKI IISAS IUK)) aTrJ applicabk raw.
Ovr re5ponsitrx'lib"es under Ih05e St￿￿8rdS a￿ futhei desr￿￿ed in Auditorf5 ￿$￿)￿s￿￿1￿.es for the audit of th•
fina￿la1 ststemenls section of our report We are indeFendenl of tt)e charity M acconjaneè with elhKal requirements
that are Trlevant to our auditof the finanual sta¢eFrEnts iTr the UK. induding FRC'S El￿￿1 Standard. and we have
fu￿111ed our ryt￿r èlhical ￿pOnSi￿"1￿$ in aCcorda￿e with these Fequiremen15. We bd*vè that the audit evidence
have obtsined is 5uffiu.ent and apprcfKo* to wob*J8 a basis forour opinirffi.
Conclusions relating to going cot)cem
In audib.ng the finanual statements. we have Co￿4￿ that tr￿ts5. Use 9cing 0)n￿rn ba￿"$ ofaccounting
in the w•paralKJn of thè fin8Th￿l staterrents is approDrAte.
Based on the wotkwe have wformed, we have not vjenbfied any material uw¢aifite5 relatirg to ev8n15 or C￿￿j1￿.0n5
Ihal. indimdually or eONectsvety. may cast ￿g￿lf￿an1 doubt on tharity's abilty Io cL￿ts￿Ue as a goiry COn￿M for a
pen(*J ofat ￿aSt￿efve MI￿1h5 the da* when Ihe financial Seat￿nts a￿ authorisod for is$￿.
Our r88ponsknlties ar￿ the responsibilit￿ d tr* wlth respecl ￿ ge￿ c￿￿eM are dexthd in the re*nl
se¢th￿s ofthis repc
Other Int(m￿lOn
The other infornalion cornprises the infomuih)n induded in annual re￿rt oU*f Ihan Ihe finanL¥81 statan8nls and
ourAuditofs RepDrt tkereijn. The bustees are respons￿1￿ forthe olheT Tnfomiatson contained within Ihe annuzl report
0￿r op￿lOn on the fI￿n￿al 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 CO￿￿810n IIEieon.
Ourresponsftjilty is lo read ts other ￿f0MlaI￿?n and. ift d04n9 $0. corshlerwhether the olher infomalK>Tr is Materi￿lY
Micorsisten¢ wilh Ihe fir*2rKial statÈments or ourknowwe obtai￿d in UE course of theau(fi( orotherwise ak¥)eaTr to
be mateiialty mi5slated. Ifwe idenbfy suc* matenal Ineonsislenue5 or app8￿ntF￿aler￿l 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 M￿l8￿[rent of this othw wifvrmats"on. we are ￿￿1￿&￿
to re￿rt that f8¢t. We have n¢thing to IfPUtI in ttri5 rega￿.
Oplnlon on otl*r 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 TTrJsl*s' AnnLpI Report for fina￿1* y•ar for vthich the financyal statemenls a
prepara S Con5￿tent with the finaDcBI statements." and
the Trustees. Annual RepJrt has L*8n wepwed li ax￿d3[￿ewth *gal requiremèrth.
10

INDEPENDENT AUDITOR'S REPORT
to the Members of Carrickfergus Young Mens Christian Association
IA comparry I￿lled 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 a￿11.
we have not #jentsfi￿ materi¥ rnisstatements in the Tru5tees' ATrnual Re￿rL
We have nothiNJ to report ￿ respect of the follfthtng matters wherB the C￿nPanieS 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 agre￿nt with the accouTrb"ng ￿r￿S and relums: or
disLlosures of tr￿1*$, remuneration speofied by law are not made". or
the trustees were not enDued to prepare the financial statements in accordan￿ wlth the small ttAnpan*s rg3ime
and lake advantaJe oflhe small ¢ornpanies' 8xempbon in Wepar1￿ ts Trn5tee5'hnnual Report.
Responsibillues of tr￿tee$ lor the financial staternents
A5 explained more fuNy in the Slaternent of Trustees, Respons*lilies 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% r*￿SSary to enable Ihe pftparab.cffj oi financial 5taternents that are free from
material mi8ststem8nt, whether due to fr•Jd oreThw.
In SXBpaMg ts finanrjal $tal￿ents. Ihe trnslees are ￿SponS￿le for assassrng the chariws ability lo conb.nue as a
g0irwJ conr8m. disdosing, as appIKable. matt8Tr related lo going con￿ffl and Ihe goi￿ concern basA5 01
accounting Un￿$S managerrent •ilher iTrknds to Ihe thority or to ￿ast OFeration5. or has no real
altemal've but to do so.
Audit(*s reSpOn*b￿lt*S for the audlt of ￿ finan￿al 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 a￿ayS detecl a maierial mi%5taternent wI￿n il exists. Missktements can ar￿e frorn fraud or error and
are consid8redmalerial if, in¢JNKlualty or in the aggregate. they C￿k8 reasonatAy be exp*d to infiuence econom
deci5tons of Use￿ taken on the basis ofthase financial 5tstements.
trregularities. Including fraLKI. a￿ inSlan￿ of non-com￿￿1*£Wlrh laws and regulations. ￿ desvjn procedures in line
with ¢ur re5pon$ibililies, oullined above. io detea rnaièri31 misststements in ￿pect tsf rregUlarit￿5. includtn9 fraud.
The exlenl to whKth our pro¢￿JU[￿S are capable ofdètecbry ¥m9￿rthe$. 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$￿Jn and perfrm audit procedu￿ responswe to Ihose tisks. and obtsin audit evideno that ts suffioenl and
appropriate to Pi0VKle a basi5 f0rouro￿nl0n. Thè nsk of notdetectirvj e mate￿1 mtsstaternent ￿Ulting from fraud
ts hwJlEr Ihan for one resulbng from error. as Iraud may invo￿* c0filts￿n. forgery. intentional omission4
mtsrepresentabons. or Ihe override of intemal conlrol.
Obtarn an untlot5taThJing of intemal control ￿e￿Want to Ihe audft li order to deS￿n autht proc*dure5 that are
appropriate in the c4rtum51an¢es. blrt not for the purF4)5e of eX￿￿essIng an or*nion on the effe(*verws of Ihe
chattys intemal control.
Evaluale the appropriaten￿ of ac£ounbng pol￿1•$ used and the ￿aSOn￿b1eness of accouniing e51*mates 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 cor￿n. If ￿ ts)nd￿je Ihat a maièrsal unceftainty
extsts. we are rÉquireLI todr3w 8tteTr￿n 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 e￿dence
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 presenth￿Tr. slruthre content of the fman¢471 Stat¥r￿ts. iidudirvJ Ihe dsdosures. and
whether the fina￿la1 staÈrn￿ts represert undetyirvJ trawctions aTrJ events in a maThneT that achieve5 tair
pres￿tatiOn.
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 cor1￿￿n￿￿te wth those charg&1 wilh go¥ernarKe r&Jardkng. anorKJ i)tIEr matters. the planned sccoe ar￿ tirnng
gf the aU￿1t and 5•3nfficant wdit finolTrJs, inchAing any $pJThfrant deft*enaes in irrtemal contrd thaiwe *Jenb"ty during
ouraudiL
The PL￿POSe af our autht work andto whom our rgsponsibilitles
This reportis made solety ttsthe charity's members. as a body, in acxx)rdaft￿Wi1h Chapter3 olPart 180ft￿ Compan￿$
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 ful￿51 extent permitted by law, we do
not accept ora&sume ￿tKinS￿l11ty 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 I￿land
nn
& COMPANY LTD
o)untants R•jts1e￿tAU¢frtc
th Juty 2024
12