LEDLEY HALL BOYS, AND GIRLS, CLUB TRUST LIMITED COMPANY LIMITED BY GUARANTEE INDEPENDENT AUDITOR'S REPORTTO THE MEMBERS OF LEDLEY HALL BOYS. AND GIRLS, TRUST LIMITED {COMPANY LIMITED BY GUARANTEEI YEAR ENDED 31 MARCH 2022 Op5nioA Page 8 We have aiidited the financlai $tatement5 of Ledley 14all Boys. and Gir15' CILTb Trnst Liiniled (the 'c112ritable company,) for tl?e year elided 31 Marcli ?022 whicli toinpri5e ihe Stai¢ment of FinRncial Activities (including income aiid e%penditLire accouiitl. the Balance SI1, tlie StaieiJ)ent of Cash Floivs and Iioies to tlie fiiiaii¢ial stateinlIs. inrluding ic 5Utnmary of significant accountii?g polities. Tlie financial reportii)g fr&neivoi thai lias been applied in dieir prepai?tIOll Is applicable 181Y 211d United Ktngdoin AccounEiii¥ Standards. incliiding rtnancial Reporting Standard 102 TITe AMDitial Repoj'liiig Sio01-d ftpplictsble iii ihe UK Republic of li*lr4nd {Uiiiled Kiiigdom Genenlly Atceptrd Accounting PIEctice). In OLir opinion tlie fjiianeial 51ateinents'. gly¢ a true and fail. view of tl)e state of tlie Cli.1tab1¢ compaiiy'$ iiffairs as ai 31 MaiEh 2027 and of its incoming resovrees applicaiitsii of Itsoiiite5. ijiclirding its income and e%peodi1u, for the yeardien ended. liave bcen prop¢rly prepaird in accordance witli Uiiited Kingdom GeiiErally Accei)ted Accoimtiiig Pra¢iice' and have bee# prepared in accoi.da1e with the requirements of tlie Companies Act 2006. B8s5$ for opinton We ¢oiidu¢ted OUT audit in ac¢ordance wilh lliternatl18l St&ndard5 011 AilIng {UKXISAs{UK)}and applicable law. Our respoiisibilities under those standards 8re further desri'ibed in tli¢ Auditor's Tesponsibiliiie5 for t1 audit of dit ftnaiiciRI siateine1115 sectioii of our Jypoii. We are indepcndeni of the ¢IrItable company in lceordancc wiÈli tli¢ ttlitcal require[ne$ tliat ure relevaiil to oui. auditoftl)e rJnan¢ial Statements in t1 including ihe fRC's Etllic Standard, and the pi'ovi55oiis available for small ¢ntlLi¢S, 111 the C1umstl¢CS set tsut in note 25 to rhe financial siai¢iiiesir4 aiid we have fi)Ifilled ur other eiliical responsibilities in accordance witli tliese requireinents. We belteve tl¥r t1 Èudlt evidence we have obtssned is SLEfficieiit 8iid appropriate to provide a basis foi. our opinion. Coiiclu$ion$ rclY4tlZl8 to golng ¢oneern In auditins the fin&ncial staterneffl4 we have concluded that rhe twstees" use of the going concel b15 Of accounting in the prepar&tion of Ihe finai)cial 51aiernents is appropriate. Based oil tlie woik we have performed. we Iiave Iioi ideniified any mateal Lin¢eitainties relaiiiJ8 ro eveiits oi. conditions diat. iiidividually oi. collectively.- may cest sigiiifi¢anl doubt on Ilie chartlable compaiiy's ability ro ¢ontinue as a going con¢trii for a peiiod of at lea51 Iwelve inonil?s fi'oln whrhe finaiJcial siatemei)ts are &uihoTt5ed for i5siIe. Oiir re5ponsibiliiies aiid (he Itsponsibililies oftlie Irustees witli i'espect io going concei71 described in tl)e Televaiit sertioiis of tliis report.
LEDLEY HALL BOYS, AND GIRLS, CLUB TRUST LIMITED COMPANY LIMITED BY GUARANTEE INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF LEDLEY HALL BOYS, AND GIRLS, CLUB TRUST LIMITED (COMPANY LIMITED BY GUARANTEE} (¢oirtlnu• YEAR ENDED 31 MARCH 2022 Page 9 Other inforniatlon Tlie trustee5 are responsible for tlie otlr inf0mtiOn. The other infonnation compris¢$ any Ènformation other tiian tl fillancial statements aiid our auditOT'S IEPDrt tlieiEon. Our opinioi) on the fliiancial stateiaents does not cover die other infomjation and, ex¢ept to tlie extent oth¢ii¥ise exp]Kitly stated in our Port. Ive do not expiess any forrn of a$surdn ¢OlUsIon the¥¢on. In ¢onncction with our aLh4it of tlie fiiian¢¥al statements. oiir resp(x1bIIltY 15 to read t1 oilier infomiation and, in doing so. consider wli¢tli¢r tlie other informatioii is mattrially inc01151Steni Ivitl) tlic financial sta1¢ents or our knowledge obtaiiied in th¢ 8udÉt or oilieiwise aPFea13 to be maierially misstated. If we identify such Inaterial in¢on5iSt¢n¢ies or appareiit nialerial misstalemeiit5, al'e quired to detemiine wheilier tlieiy is material lnis5tateiiieiit in Il fin2n¢sal siateixents or a ln8lei.ial InissiatemElIt of tlie other tnfoiination. If. based on the work we liave pafornied, we con¢lLKlt that there is a rnaterial misstateLMeiil of this otlier infonnatioi)- we are iEquired to repirt tlwl fact. We l)ave nothing to tsrt ii) thi8 irgard. Oplmions oll other matters presertbed lTry tlie Compgnies Act 2006 In our opinion, based on tlw work undertaken its tho cou$3e of rhe audit: the infonnation given in the trlee5, reporl {iL)corporlng tlie directors. Tepoiil for tlie financial year for which tlie financia] statements are prepaiEd t$ consisleni with the financial strtemthts.. and the direetors, Irport has been prepaiEd in accorthre withapplicable legal requirements. Mat¢erts on iyhiclj iv¢ #re requlred to report by excepÉlor In the light of our knowledge and understandin8 of Ilie charitable conip2ny and its enwronment obtained in the eoiirse of the audit, we have not identifjed material mi5siatetneii15 in thE diredors, report. We IRve fjotliing to report in Te5pect of the folloiving matters in relation lo wliicii t] CompaniesAet 2006 Jwuire5 US to reportto you if, ift our opinion: adequate a¢¢oiintiiig re¢ords have not been kept, or ttturns adequate foi. our audit liave not been Teceived froin branclrs itViSited by 115,. or he finaneial-sÈatetiietits"&inotftgreernentrlth-thF9Ec0nttl1d certain disclosures of directOTS' reiDuiier2lion specified by Saw ar¢ 1101 tnade. oi. we have received All tile illfoiii?atton and expl8natioi)s we i?quire for ouroLidit' or tlie Irusiees wetE noi entitled to prepaT¢ the financial statements iii accordan¢¢ with tl* small conipanies, regiiiie aiid take advantage of tlie small ¢oinpanies' exeinptions in piEparin8 tlie diiT¢r¢m' report and froiii tlie requireinent te prepaFe a sirat¢gi¢ IEPOn. lin. oi.
LEDLEY HALL BOYS, AND GIRLS, CLUB TRUST LIMITED COMPANY LIMITED BY GUARANTEE INDEPENDENT AUDITOR'S REPORTTO THE MEMBERS OF LEDLEY HALL BOYS, AND GIRLS, CLUB TRUST LIMITED (COMPANY LIMITED BY GUARANTEE) (contsnu YEAR ENDED 31 MARCH 2022 Rcspoll$Ibilltlis oftrustec5 Page 10 As explained more fully iii the st2ternei)t ofdirectors, respoiisibilTtiL% set Oul on page 6, tlie Iitste (who are also the diiECtor5 of the cliaritable coiiipany foT il)e purpose of coinpany lawl aiE r¢sponsi171e For Élle preparatioii of t1 finan¢ial statcrnents and for being &qlisfied that they give 2nd trLie aiid fa view, and for siicl) ini¢rn&l control as tlie Irusiees deiennine is iieces$41y lo enable t1 preparniioii of rinaiicial Slaiemeiits thar are free Irom mai&ial Inisstatcinejit. whether due to fra1 orerroi.. In pi'ep2ring di¢ fii)aii¢ial stateinents, tlie Irusiees aiE responsible for asstssing tile eharnable coinpany's abilily lo ctsntinue 8s a goii)g concem. dis¢105in& a5 applicable. mutters related lo con¢eTn and using the going Concerii basis of a¢¢ountintt ui)less tlie ti'iistee5 wiilier iiiiend 10 liquidate Ilie cliaTilabl¢ CoMpaY or to cease operations, or have iio r¢ali5ti¢ altenniive but to do $0. Auditor'5 respon$5bililies for the audlt oftlie finanei#l ststements Our objectives aTe to obtaii) Ira501Mble assurance abolit wlRiher ihe financial siatemenis as a Ii'holc are free from matei'ial mis5talemeii4 wherher due to ud or error, and to issue an audiror's IEpott Iliat includes our opinion. ReOnable is a high level of clssurance, but is not a triieraiiiee t1[ an audtt ¢tsnducted in accordance witli ISA5 (UK) will always detect 8 Inateri81 Inisstaiein¢ni M,hen it Xj5ts. Misstètetnents can aT15e froni fraud or error and arc ¢oiisidered Inaiciial if. individiially or in Ilic aggregate, tliey Could TVd50nably be ekFtcled to influence the economic decisions of users laken on the ba5i5 of these financial slateiiieiiis. [egulaTItie$. including fraud, t Inst8o¢es of noll-compli&nce with IAWS and regulations. We desFg procedures in line with OUF Lrsponsibiliues. outlined abov< to detect inai¢rial inisstatements in resFct of irregularitie4 including fraud. The specific piDcedures for this engagemeiit and IIE exieijt to ll1¢h these are capable of d¢lectiiig in'egularitl4 ift¢luding fraud is detwl¢d below= I xtent to Ivljieh the at IVRS consldered capabl¢ ofdettetillg IrreglarIt1P5, including We Èdei)tify and assess tlie ii5¥s of mttreiial misststement of the finan¢ial 51alements. WIrher du¢ to frdud oi. error, alid then design aiid perform die audit piYJceduFes responsive to t1105e risk% iii¢ll11)s obtaining audit evidei?ce ilMI is sufficilt aiid 8ppropriat¢ to piDvide a basi5 for our opinion. Identif)'iDg illd a55osslnr potential ris1 related to irregylarittes In identifyilig and ass¢85iRg i'isk-s of maieriRI tni55rat¢tnenl 2n Irspect of ii7egiilarities, ineludiiig fraud and non-coinpliai)ce with law5 aiid IEgulaiion4 we considered the following.. udlt response to i'isks identlfi¢d: Ilie iiature tsf tl)e iiidustry aiid sector. ¢OtJlrol envirorniieni wid charity's fiiianci&l re5u115 Ind positsoii. CUnElIt COVID-19 en¥ir0i)Ient resiilts of OUT eiiquiI'ie5 of maiiagement about tlieir oivii idei)tification and a5sessiiieJit tsfihe risks of irregularities. aiiy Inaiters we identified liavTnD obiained aild V¢wed tlie Charity's docLuneniation of I1r poIiciES aiid procedui'es iTlaiing to.. ideiitifying, evaliia1inT aiid ctsiiiplyiiig iyith laws aiid regulati01s atld ivlietliei. they iY¢iE awaiE of aiiy iiistallces of iioii-coinpliaiice-
LEDLEY HALL BOYS, AND GIRLS, CLUB TRUST LIMITED COMPANY LIMITED BY GUARANTEE Page 11 INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF LEDLEY HALL BOYS. AND GIRLS, CLUB TRUST LIMITED (COMPANY LIMITED BY GUARANTEE) feonllnued) YEAR ENDED 31 MARCH 2022 Auditor'$ TesponsibilitÈes foi. the Audlt of th¢ fin#Trdal statements (con¢liiiied) Audit r&sponse to ri$l(5 Ldentlfled (COlJllftuerf)-' detecting and respDnding to the Tisk5 of ftaud and whetlier they Ive knowledge of any acti1, su5pe¢ied or alleged fraud. and the internal Controls eslablisikd to initigate r55ks of fraud or ni>n-compliance wth laws aiid regulations. tile inatteis discL155¢d among the &udit engagunent teJin regarding liow and Whe fraud migl)t oc¢ur in the fiiiancial statements and potei)tial indi¢a¢ors of fi7ud. As a result oftliese procedure5, WE considered that tlie particular areas sn the fiiJancial stalents that were susceptible to iiii$stOtthMeiit were lated to managejnenl bia5 in Accounting esiiinate5 and judgetnents,. recognition. classifLCation and tompletene5s of incoine. In common with all audits under ISAS (UK), we are also iEquir¢d to perfoml specific prwedures to respond to the risk of inana8emeiii oveNid¢. We also obtained an linderstandng tsf the le8al and regul&ory framework5 the Charity op¢r&tes in, focLLsing on provisioLlS of tl)ose latvs end regi1laiioi that liad a dii'eGt cffect on tli¢ ddennination of material aniothits al discIosLtIEs in Ili¢ financial stateinei)t& The key laws and regulatiom we considered in this conttxt incliided ChaTity legsslation spplicable to Nortliern Tland, Charity's goveming document, employii)eAii law, heth and saftty and thx. legislation. In addition. we ¢onsiLtered provisions ofothei. laivs and regulations that do not have a diiE¢t effect on the fii)ancial statemeiits bul complian¢e with wliieli 17)ay b¢ fundamentsI to the Charity'5 ability to operate orto avoid a material penalry. Our proceduTe$ to respond to risks identifjed in¢lude t[ following: id¢ntifying alld &55essing ihe dIgn eff#tivene5s of controls anaseMe1)[ tms in platt to prevent and detect fr8ud. viewii)g tlie financial stalements disclosure5 ar t¢siing to 5UPPOrting (bcumeiitation to assess eomplian¢e Mqtl) provisions of relevant 12ws a[ regulations described fjs h8Vtng a direct effect oji the finaiicial statements- enquiring of iiianagem¢nt and extema] legal advisors concerni1 actiial And PaLa1 litigation and claim5,' perfoi'ming aiMIyii¢al proceduiis io ideiitify any unusual or iinexpe¢ted relationships rfiat may indicate risk of ina¢eT&al misstsiements dl to fraud; iiading minutes ofineeliiigs of tlii)se charged with governance,. obtainiiig an underslandiDg of provisions aiid holding discussion5 wi111 managemart to LtndeTStand die basis of reeottnition. and in addiEssing the risk of fraud tlirougli management oven'ide of controls: iesiiiig Ihe appropatEness of joiirnal eiitries and otliei. adjiLStmei)ts including those relaiiiig to revenue ItcogRition- assessihg wlietlier the jud8eiiieJits made in making accouniing estimates ar¢ tndicative of poteiiiial bias.. aL)d evalvaiing ilie rdlionale of any Si]Irl¢21 trailsactions tlièl arc large. uiTrusual or OLilsidE tlie nomial course of the chirily's activities.
LEDLEY HALL BOYS, AND GIRLS, CLUB TRUST LIMITED COMPANY LIMITED BY GUARANTEE INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF LEDLEY HALL BOYS, AND GIRLS, CLUB TRUST LIMITED (COMPANY LIMITED BY GUARANTEE) (contlnu8dJ YEAR ENDED 31 MARCH 2022 Auditor's respon5ibllities foj. the audit of the firtaneiftl stgtemeiits (coniliiiiedj We also cominunicated relevant identified laws aiid iegulations and potential frnud risks all enga8ei)ent teRms Inembers and rtmaiiied alert to any iiJdi¢ations of fud or In-cOmi)I1ancc with 12ws and regiilations throllglioul the audit. Page 12 Because of t1 inliei"¢nt limitations of ali audit, there is a risk d)at we will not deteci all irregiilariiies, iiicludiiig Iliose le&ding to a iaatei'i#l Inisstalemeiir in tlie f¥naRcial 51atein¢&its or non-compliaiice willi regulation. 71)is risk increases tlie Inore thai compliance ivitli a law oi. IEgulatioJi is reinoved frorn tlie events and Irarjsactions Teftecled in the fInAncial slaieineiiis, as we will be less likely to b¢coine aware ofinstan$ ofnon-compli8nte. Tlje Tisk is also gTeater regaitling irregLilarilies occurTiiig diie to ftaiid l'ather than enyir, as fraud iiivolve5 inteiitioiial concealinent. for8eiy, collusiov: omi55ion or m2srepre5entation. We ait not responsible foi. PTeveiffing nonthcomplian¢e and cannot be expected to detect Mon-¢oinpliance willi &ll laws aRd regiilaiion5. As part of an audit in accordance with ISAS {UKI. we exercise professi017al judgemeni and 111a1[all) professional stept2cisJii througliout the audit. We also.. tdenttfy and assess the risk-s of material mi5Statemeirt of the fii)ai)cial staielnents. wlietha. due to fi?iid or error, design and perfonn aEidil procedures TeSPOI]sive io those iisks, and obraiii 8udii evidence Éliat is sufficient and appropriate to provide a b8515 foi. tsur opinioi). The risk ofi)ol detecting a Inaierial misstaiement resuliiRg frojn fi?ud is higlier tlmii for one restsliing fiDrn erJDI'. as fraud may iiivolve eollusion, forgery, inientioiul ni$sonI m1sr¢presentatior, ortlie oveIde of intemal coiitrol. Obtain an uiiderstaTrditrg of intemal coiitrol relevant to the audit iii order io design aiidit procedures that are appiDpriate in the circun)Slanctt. biit noi for tlie puTrose of expresssng a opinioR tlie effeciivenes5 of tlie rliErilable company's intemal colltTOI. Evaluate ihc appropriaten of accouiitiiig policies Lsed and thc iusonableness of a¢¢ounting estimates and related disclosures mède by rhe triisiee Conclude on the appropriateness of the Itee$, use ofthe going concern b8sis of accouiiiin8 and, b&5ed on the &udit evidence obtained, whetlier a Inaterial uii¢er(aiDty exists related to events OT conditions thai Inay easÉ 5ioiiificanl doLibt on die ¢1171able ¢oinpany's ability to continue as a 18 conceni. If ive coiiclude tliat material iiiiccrtaii)ly eiists. we are teqLiirtd to draw attejiiioi) in OUT auditor's report to tlk related disclosurcs in the fii)#iictal Slateiii&iis or if sllcli dis¢105ures are tnadequaie. to Imodify our opthnioiTr. Our conclusions are based thi the audit evidence obtained lip to tlie date of oui. auditol S Teport. How¢ver, ftstuiE events or conditiojis may cause tlie charitable company to cease 10 contii)ue a goin&y concer. Evaliwte the overall PlEswiiatioii, strLicliii¢ aiid coiilent of t1 findi)c&al stAteinents, ii)cliidingthe disclosures. atjd wh¢tliei' tIIE finaiirial si&teiiienis Fepresent the underlying 8¢tiOnS and eveiits in a iiiannei. that adiieves lair pres¢iitatiix?. We coinmunicate will) those ch&i'ged witl) govemance regarding, &iiong other inatleix the planned scope and tiiiiing of tlie audit aiid significant audit fii)dtJigs. incliiding significant deficieiicies iii
LEDLEY HALL BOYS, AND GIRLS, CLUB TRUST LIMITED COMPANY LIMITED BY GUARANTEE Page 13 INDEPENDENT AUDITOR'S REPORT TO THE NIEMBERS OF LEDLEY HALL BOYS, AND GIRLS, CLUB TRUST LIMITED (COMPANY LIMITED BY GUARANTEE) fconllnued) YEAR ENDED 31 MARCH 2022 Use of our report This ieport is made 501ely to the crItable company'5 IneInbe, as a body. in accoJ¥tance with clpter 3 of Part 16 of tl)e Coinpantes Act 2006. Our audit work 118$ been Ulertaken so thTrl we migtjt state to ihe rhaTitable eoinpany's Ie[n[S those matteTS we are i'eqyired to state to t11 an auditor's report and for no o¢liei' purix)se. To Il)e fullest extent permitted by law: we do i)ot acLVt or assume i?sponsibility to anyone otlier t]n Ihe cliarilable company and the ciiaiitable ¢panY'S me]Mbers a5 a body, foi. ouraudit woi'k, for this report, or for th¢ opintons we luve foiThed. BRYAN J FRIAR (Senior Statutory Audiiorl For and on behalf of JACKSON ANDREWS Cliartered Accountants & Staitilory Auditor Andras 14ou5e 60 Gffat Victorta Street Belfast 7ET Date: 13ty