WEST BELFAST PARTNII RSHIP BOARD
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024
REPORT OF THE INDII PENDENT AUDITOR TO THE MIMBERS,
Opinion
We Iiave audited the financial stateinents of West Belfast Partnei'ship Board (the 'charity') for the year ended J l Mai-¢h 2024
which compi'Tse the Stateinent of Financial A¢tivities, the Balance Sheet, the Siateinent of Cash Flows and the notes to the
financial statements, including a suinmai'y of sionificanl accounting policies. The financial reporting frainewoi'k that has
been applied in Iheii. prepai?tion is applicable law and United Icinodoim Accounting stand￿'ds, including Financial
Reporting Standard 102 Thef117ancial Repop'fiF7g Stap7dai-d applicable in the UK and Republic ofli-elond (United KiTJgdom
Geiierally Accepted Accounting Pi'actice).
n oui. opinion, the financial statements..
give a t]'ue and fair view of the state of the chai'itable cotnpany's affaii's as at ) l Mai'ch 2024 and of its incoming
resoui'ces and application of resoui'ce5, including its inrome and expenditure for tlje year then ended.
have been pi'operly prepai'ed in accoi'dance with tlie Financial Reporting Standard applicable ID the Utc and
Republic of Ireland (FRS 102) (effective l Janauai'y 2015} - (Charities SORF (FRS102)), the Financial Repoiting
Standai'd applicable in the UK and Republic of li'eland (FRS 102).
have been prepai'ed in accordance with the I'equii'eillents of the Coillpanies Act 2006.
Basis foi. opinion
We conducted our audit in accoi'dance with Intemational Standai'ds oli Auditing (UIC) (ISAS (UK)) and applicable law. Our
i'espoDsibilities under those standards are further desci-ibed in the Auditor's responsibilities for the audit of the accounts
section of our repoit. We al'e independent of tlie chai'ity in accordance with the ethical I'equiremenls that al'e relevant to our
audit of the accounts in the Ul£, including the FRC'S Ethical Siandai'd, and we have fulfilled our othei. ethical Irsponsibilities
in accoi'dance with these i'equii'ements. We believe thal the audit evidence we have obtained is sufficient and appropriate to
pi'ovide a basis foi. our opinion.
Conclusions I'elatino to goinu coiicern
We have nothing lo repoit in respect of the lollowii}ts Inattei's in relation to whicl) the ISAS (UIC) requii'e us to repoi't lo you
whei'e..
the ti'ustees, use of the going concein basis of accounting in the prepai'ation of the finaiicial stateinents is not
&ppropi'iate' oi.
the ti'ustees have not disclosed in the financial stateinents any identified mateTial unceilainties that rnay cast
significant doiibt about the charity's ability to continue lo adopt the going concern basis of accounting for a pei'iod
of at least tsvelve months from the date when tlie financial stateinents are authorised foi. issue.
Othei. infoi'mation
The othei. infoi-mation coimpi'ises the infoiTnation included in the annual I'eport, othei. than the financial statements and our
auditoi s i'eport theiEon. The li'ustees al'e i'esponsible foi. the otlier iiifoi'mation. Ou?. opiiiioii on tlie financial stateinents does
not cover the othei. inforination and, except to the extent othei'wise explicitly stated in oui. i'eporl we do not expi'ess any form
of assuj'aii￿ cot)clusion tliereon.
In conlleclion with our audit of the financial statements, oul. responsibility is to read the other information and. in doing so,
consider whetlier the other inForination is matei'ially inconsistent ivitl) the fii)ancial statements oi. our knowledge obtained in
the audit or otherwise appeal's to be matei'ially misstated. If we identify such inaterial inconsistencies or apparent inaterial
misstatements, we al'e required to deteiinine whether thei'e is a material misstatement in the financial statements or a Inaterial
misstatement of the other information. If, based on the work we have pei'fortned, we conclude that there is a material
misstatement of this othei. infoi'mation. we are required to report that fact.
We have nothing to report in tliis reo7ard.

WEST BELFAST PARTNERSHIP BOARD
FINANCIAL STATEIMENTS
FOR THE YEAR ENDED 31ST MARCH 2024
REPORT OF THE INDEPENDENT AUDITOR TO THE MEMBERS,
Mattel-s on which we are required to report by exeeption
In the light of tlie knowledge and understandintr of Il)e Trustees and ils enviroNnent obtained in the course of the audit, we
have not identified malerial inisstateinents in the Trustees, Report.
We have nothing to report in respect of the following matters in relation to whicl) the Coinpanies Acl 2006 requires us to
I'eport to you if, in our opinion..
sufficient accounting recoi'ds have not been kept. or
Il)e financial stateinents are not in aoreeimenl with the accounting records. or
certain disclosures of trustees, reimunei'ation specified by law are not Inade. or
we have not received all the info]Inlltion and explanations we I'equiTe for our audit.
Responslbilities of trustees
As explained Inoi'e fully in tlie StateLment of Trustees, Responsibilities, the trustees, who are also the directors of the charity
for the purpose of coinpany law, are responsible for the pi'epai'ation of the fll)ancial staleinents and for beints satisfied that
Il)ey
oive a true and faii. view, and for such internal control as the directors delennine is nece95aiy to enable the preparation
of fmancial stateinents that are free fioin material misslateinent, whethei. due lo fraud or en'or.
In prepai-ino the financial statements, the tt'ustees al'e responsible for assessii)u tlie chai-ity's ability to coiitinue as a ooin
oncern, disclosin(5 as applicable, Inatteis i-elated to ooints concern and usinu the going concem basis of accounting unless
Ilie tt-ustees either intend to liquidate the coinpany or to cease operations, or have no realistic altemative but lo do so.
Auditoi s responsibilities for the audit of the financiol stateinents
Olir objectives al'e to obtain reasot)able assurance about wl)ether the financial slateinenls as a whole are fr¢¢ froin mateLial
Inisstateinenl, whether due lo fraud or eri'oi., and to issue an auditoi s report that includes our opinion. Reasonable assurdnce
is a high level of assurance, but is not a ouarantee that an audit conducted in accoi'dance witEI ISAS (UK) will always delect a
Inatei'ial misslaleinent when it exists. Misslatemeiits can arise froin fraud oi. eiTOI' and are considered Inaterial if, iiidividually
or in tlie agtrregate, they could reasonably be expected lo influence tlie ecooomic decisions of usei's taken on the basis of
these fujancial stateinents.
Tecrlilarilies, includino fraud, are instances of non-coimpliance with laws ai)d I'egulations. We design procedLlI'es in line with
Olir i'esponsibilities, outlined above, to detect inalerial misstatements in respect of irreeularities, incliiding fi'aud. The extent
to which our pi'ocedure5 al'e capable of detecting UTeoularilies, including fraud, is detailed below.
Explanation as to what ektent the audit Ivas considered C42pable of detecting ii'i'egularitie5, includinu fi'aud
Tlie objective5 of Qui. audit in respect of fraud, al'e to identify and assess the risks of Inatei'i81 misstatement of the fmancial
statements due to fraud. to obtain sufficient appropi'iale audit evideiice regai'ding the assessed I'isks of malei'ial Inisslateiiient
due to fi'aud, tlu'ough designllig and iinplementing appropriate responses to tliose assessed I'isks. and to respond
appi'opi'iately to uisiances of fraud 01- suspected fi'aud identified during the audit. 14owevei', the pi'llnary responsibility for the
preveT)tion and detection of fi'aud rests with both InanageiDent and those charged with tsovei'i)ance of tlie Cl)ai'ity.
Oui. appi'oach was as follows..
We obiall)ed an understanding of the legal and I'egulatoiy requirements applicable to the charity and considered
that the most significant are the Conipanies Act 2006 and the Financial Reporting Standard applicable in the UK
and Republic of Ireland (FRS 102) (effective l Janauiy 2015) (Charities SORP (FRS 102).
Enquiry of manaueinent, those chartsed with govemance and the entity's solicitors around actual and poteiitial
litigation and clallns.
Enquiry of entity staff in coinpliance functions to identify any kllstances of any non-¢oinpliance with laws and
reryulations.
Reviewing f￿anCIal statement discloSUTes and testinu to supporting docu]nentalion to assess compliance witli
applicable laws and regulations.
Paoe 10