WLST BELFAST PARTNERSHIP BOARD
FtN4NCIAL STATEMEN
FOR THE YEAR ENDED 31ST MARCH 2023
REPORT OF THE INDEPENDENT AUDfTOR TO THE MEMBERS.
Opinion
We have audited the financial stafrments of West Belf&8t Partnership Board {the'cEMrity) for the year et]ded ) l March 202)
which comprise the Statemerrt of Financial Aclivities, the Balar￿ ShttL the Ststement of Cash Flows and the note5 to the
financial statements, including a summary of significant accounting policies. The financial repx)rting framework that has
been applied An their preparation is applicable law and United Kingdom Accounting Standards. including Financial
Reporting Standard 102 Thefinancial Reporling Standard applicable IA the UKandRepublic ofIrelaAd (United Kingdom
Generally Ac¢epted Accounting Practice).
In our opinion. the financial statements:
give a true and fair view of the state of the ¢haTitable C1￿￿panYS affairs as at 31 March 202i and of its incoming
resour￿ and applicatton of reSoUr￿s. including its in￿rne and expenditure for the year then ende¢.
have been properly prepared in accordance WAth the Financial Reporting Standard applicable in the UK and
Republic of Ireland (FRS 102) (effective l Janauary 2015) - (Charities SORP (FRS102)), the Financial Reporhng
Stsndard applicable in the UK and Republic of Ireland (FRS 102)"
have ￿en prepared in accordat￿e with the requirements of the Companies Act 21XI6.
Bas￿ for opinio
We conducted our audit in accord8n(% with International Stsndards on A￿liting (UK) (ISAS (UK)) and applicable law. Our
responsibilities under those standard5 are fijrther described in the Auditorfs respon5ibilitie5 for the audit ofthe aKounts
section of our report. We are independent of the charity in accordance with the ethica] requirements that are relevant to our
audit of the accounts in the UK, including the FRCS Ethical Standrf and we have fijlfilled our other ethical responsibilities
in accordance with these requirements. We klieve that the audit evidence we have obtsined is Sufficient and appropriateto
provide a b&sis for our opiniotL
Conclusions relating to going eoncern
We have nothing to report in respect of the folloviin8 matters in relation to which the ISAS (UK) require us to report to you
where:
the tnjstees, use of the going concern basi5 of accounting itL the preparation of the fmancial statements is not
appropriate. or
the truste&s have not disclosed in the financial statements any identif￿d material uncertainties that may cast
5isnificant doubt about the charitys abilty to continue to adopt the going concern basis of accounting for a period
af at twelve nK)nths frnm the date when the fmanci81 stalements are authorlsed for issue.
Other inforniation
The other infornialion comprises the iaforniation included in the annual rep)rL other thall the fjnancial statements and our
auditovs report thereon. The trustees are re5F4)nsible for the other inforn￿tion. Our opinion oll the financial st2tements d
not Coyer the other infornlation except to the extent other+vise explicitly stated in our repor¢ we do not express any forni
of ￿Urance conclusion thereon.
In connection wlth our audit of the finaocial 5taternent4 our responsibility is to read the other inforniation and, in doing so.
consider whether the other inforniation is materially inconsistent with the financial ststernents or our knowledge obtained in
the audit or otherwise appea￿ to be materially misstated If we identify such nMteTial inconsistencies or app&rent material
misstatements, we are reqUI￿d to deterniine wbether there i5 a material mi5Stateffjent in the financtal statements or a material
misstatement of the other infomiation. If, b&￿ed on the work we have perfornie￿ we conclude that there is a material
misstatement of this other inforn)alion. we are required to rep)rt that facL
We have nothing to report in this regar
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WEST BELFAST PARTNERSHIP BOARD
FINANCIAL STATEMEP415
FOR THE YEAR ENDED 31ST MARCH 21123
REPORT OF THE INDEPENDENT AUDITOR TO THE MEMBERS,
Matters oll Ivhich we are req•ired to report by ei¢¢ption
In the light of the knowledge and undetstsnding of the Tnthes and its environrnent obtsined in the coutse of the audik we
have not identified material rni&Wements in the Tn￿tee5, Report.
We have nothing to report in respect of the following matt¢rs ID rciation th which the Companies Act 2006 requires us to
report to you if, in our opinion:
sufficient accounting records have not been kep¢ or
the fmancial statements are not in agreement with the accounting rec[￿d￿. or
certain disclosures of trtLStee5' remunerdtion specified by law are not made; or
we have not received all the infomlation and explanattons we wire for our audiL
ResponsAblliti&s of trustees
As explained more f(￿Y tn the Statement of T￿￿tees, Resportsibilities, the trustees, who are also the dire￿orS of the charity
for the purpose of cornpany law, are Tesponsilyl¢ for the preparation of the financial statemeDts and for being satisfied tlLat
they give a true and fair view, and for such inten￿1 control &8 the ditectors deternine i8 necessary to enable the prepaTation
of fmancial statements that arc free from material rnisststemenL wheti￿r duelo fraud or etror.
In preparing the 6nancial staternents, the trustees res￿nsIble for assessing the charitys &bility to continue as a going
concern, disclosing, a5 applicable. matters related to going concern and using the going concern basts of accounting unles5
the trustees either intend to liquidate the company ￿ to cease operalion4 or have no realistic alternative but to do so.
Auditor'$ re5PODsibAlities for the audit of the fjnancial $tat¢m¢nts
Our objectives are to obtatn reagNwble assuraucc about whether the fmanctal statemellts as a whole are free from material
misstatemenL whether due to fraud (Y error, and to issue an auditovs re￿rt that includes our opinion. Reasonable assurance
is a high level of a5sufdnce. but is not a guarantee that an audit conducted in accordance with ISAS (UK) will ahvays detect a
rnaterial misstatement when it exists. Misstatements can arise from fraud or error and are considered matfflial if, individually
or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on thG basis of
these financial statements.
Irregularities, including frau￿ arc instsnces olnon-￿MP1lance wilb laws and regulations. We design prncedures in line wilh
our responsibilities, outlined above, to detect materia] misstatements in respect of i￿egUlar1ti¢5, including frdud. The extent
to which our procedures aTr capable of detecting irregulartties. including fraud, 15 detailed below.
Explanation as to what extellt th¢ audit was considered eapble of det¢¢ting irregularities, IneludiDg fraud
The objeaives of our audÈt Èn resErct of fr&ll￿ are to identify and assess the risks of material misslatement of the financRal
statements due to fraud; to obtain 5uITicient appropriate audit evidence regarding the 85sessed risk5 ofmateriai misstatement
due to fraud, through designing and implementing appropriate respoj￿$ to those asse&sed risks. 2nd to respond
appropriately to instan¢es of frdud or suspected fraud identified during the audiL However. the priDWy responsibility for the
PTev¢nlion and detection of fraud rests with both management and those charged with governance of the Charity.
Our approach was as follo
W¢ obtained an understanding of the legal and regulatory requirements applicable to thc charity and considered
that the most Si8nificant are the Companie5 Act 2006 and the Financial Reporting Standard applicable in the UK
and Republi¢ of treland (FRS 102) (effective l Jatwry 2015) - (Cbarities SORP (FRS 102).
Enquiry of managemenl those charged with governance and the elltitys solt¢itors around actual and potential
litigation and clain￿.
Enquiry of entity Staff in compliance funrtions to identify any iostances of any non-wmpliance with laws and
regulations.
Reviewing f￿ancial Statement disclosures and testing to Wwting docuEnentatiOll to assess compliance with
applicable laws and resulations.
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