C1141117XlgD ACCOU14TAXTS 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, TRUST LIMITED (COIAPANY LIMITED 8Y GUARANTEE) YEAR ENDED 31 MARCH 2023 OplDIoD We have audited the financial statemenls of Ledley Hall Boys. and Girls, Club TNSI Limited (the 'charilable company,) for the y¢ar ¢nd¢d 3111 March 2023 which comprise ihe Siaiement of Financial Activities (including income and expendilurc accounl), thc Balancc Sheel, Ihc Stalcmcnl of Cash Flows and noles lo the financial statements, including a summary of significant accounting policies. The financial rew)rting framework ihal has been applied in their preparation is applicabl¢ law and Uniied Kingdom Accounting Standards. including Financial Reporting Standard 102 Tlie Financial Reporting Siondard ftpplicable in ilie UK and Republic of Ireland (Utiited Kingdom Generally Accepted Accounling Prac¢ic¢). In our opinion Ihe financial siatem¢nl8: 8ive a INe and fair view of ihe siaie of Ihe ehariiable company's affairs a$ al 31$1 March 2023, and of its incoming resources and application of sOUrces, in¢luding its income and expenditure, for the year ihen ended. have been properly prepared in accordance with United Kingdom Generally Accepted Accountin8 Praclice: and have been prepared in accordance wiih lh¢ requir¢meni$ of the Companies Act 2(KJ6. Basls for oplnlon We conducied our audil in aecordance with Internalional Standards on Audiling {UK)(ISAs(UK)) and applicable law. Our responsibililies under ihos¢ slandards are further described in Ihe Auditor's responsibilities for the audit of the financial stalemenls seclion of our rq)on. We are independcnl of the ehariiable Company in accordance with the ethical requircmenls that are relevant lo our audil of the financial slatements in the UK, including ihe FRC'S Ethical Siandard, and we have fulfilled our oih¢r ethical rponsibIlitieS in a¢¢ordan¢¢ with th¢s¢ r¢quir¢meThls. We believe Ihal the audil evidence we have obtained is sufficient and appropriate lo provide a basis for our opinion. LAtury H•u5e io Cwni Bwin¢M P•Tk USBURN ETz8 XGN 17 mandtl St1 PORTAw Allmlsirnt DX3910 NR BEIJIAsf 50 BTO23PB Tel: +4410)88 90511113 F•x: +4410)28 9031 lym Tr1: 44(0)28 9260 735S PIX: +44(0)28926o 16s6 Td.. *44(01 38 2&)1 X.. •44(oM38Jso993
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, TRUST LIMITED (COMPANY LIMITED BY GUARANTEE> (¢ontln4rt1) YEAR ENDED 31 MARCH 2023 Cooelusloos relatlbg to 2olng ¢OD¢ern In audiling ihe financial statements, we have concluded that the Iruslees. use of the going concern basis of accoutiting irt the prq)aration of Ihe financial slatements is appropriate. Based on ihe work we have perfomied, we have not identified any material uncenainiies relating 10 events or condillons that, individually or coll¢¢lively, may casl significanl doubi on the chariiable company's abilily lo conlinue as a going concern for a period of ai least twelve months from when the financial slatements are auihorised for issue. Our resFK•nsibililies and the responsibilities of the truslees with respect to going concern Rre described in the relevant seelions of this report. Other loformatlon The other inforniation comprises the inf0mtion in¢lud¢d in Ihe annual report other ihan the financial stalements and our auditor's report th¢r¢in. The Irustecs are responsible for the oiher informaiion contained wiihin ihe annual report. Our opinion on ihe financial statements does nol cover Ihe oikr inforniation and, except lo the exlent otherwise expliciily slated in our rert. we do not express any forni of assurance conclusion thereon. Our responsibilily is to read ihe oiher information and, in doin8 so, consider whether lh¢ other inforniation is Inalerially inconsistenl with Ihe financial siatemenls or our knowledge oblained in the Course of the audil, or oiherwise appears to b¢ malerially misslal¢d. If we identify such material inconsistencies or apparent malerial misstalements, we are rcquired io deterniine whether ihis 8iv¢s rise lo a mal¢rial misslalement in the finala1 stalemenls Ihemselves. If based on ihe work we have perfonmed, we conclude ih81 there is a rnalerial misstatement of ihis oiher inforn)alion, we are required io rep)rt thai fact. We have nothing lo report in ihis regard, Oplnaons on other mAn¢r$ pres¢rlbed by the CompaDle$ Act 2006 In our opinion. based on ihe work undertaken in Ihe course of ihe audit: the inf0MlI0n given in ihe tru5tees' repotl (incoryKJrating the diTeclors' report) for ihe financial year for which the financial stalemenls are prepared is eonsisteni with the financial statemenis; th¢ directors. repon has be¢n pr¢par¢d in ac¢ordanrx with appIlble le8al requirements.
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, TRUST LIMITED (COMPANY UMITED BY GUARANTEE) (conllnu•d) YEAR ENDED 31 MARCH 2023 Matters on wbleb we are requlred to report by exception In the light of our knowledge and underslandin8 of ihe charilable company atKI its environmenl obtained in the cours¢ of the audil. we have not identified material mlsslatemenls in ihe directors, report. W¢ have nothing to report in Spect of the following matters in relation to whid) the CompaAies Act 2006 requires us io report io you if, in our opinion.- adequate accountin8 records hAV¢ IlQt been k¢pl. or returns adequate for our audit have not been received from br8h¢S not visil¢d by us. or thc financial siatemenis are nol in agreernent wilh ihe accounling rerdS and returns; or certain disclosures of directors, remuneration specified by law are not made; or we have not received all the inforniation and explanations we require for our audit; or the Iruslees were not entitled to prepare the financial statements in accordance with the small companies. regime and ¢ak¢ advanlage of ihe small wmpanies, exemptions in preparing ihe direclors, report and from lh¢ requirement lo prepare a slralegic report. R¢ipon$lbllllles of trustees As explained moT¢ fully in the slalemen( of direclors, responsibilili¢s sel oul on page 6, the Irustees (who are also the directors of the charitable company for ihe purpose of company law) are responsible (or the preparaiion of the financial slaiemenls and for being salisficd Ihai they give and true and fair view, and for such internaL conlrol as ihe trustees determine is necessary to enable the preparalion of rinancial slatements ihat are free from material misstal¢m¢nt, whdher du¢ to fraud or error. In preparin8 the financial statements, the trustees are responsible for assessin8 the charitable company's abilily lo conlinuc as a going eoncern, disclosing. as applicable. mailers related to goin8 ncem and using the going concern basis of accounling unless the INsltts wiiher intend io liquidale the charitable company or to cease operations, OT have no realistic alt¢rnalivc bul lo do so. Audltor's ruponglbllltles for ibe atsdli of Ih¢ Iln•D¢l*l $titement$ Our objcclivcs arc to obtain rcasonablc assurance about whcthcr ihc financial stat¢mcnls as A whole are free from material misstatement, whether due to fraud or error, and Io issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance. but is not a guaranlee that an audit conducted in accordance wilh ISAS (UK) will always ddea a material misslatemenl wkn it ¢xist5, Mi55tatements can arise from fraud or error and are considered malerial if, individually or in the aggregale, Ihey could reasonably be expecied to influence ihe economic decisions of users laken on the basis of these financial stalemenls. Irrcgularitics, including fraud, inslance5 of nonrycomplianc¢ wilh laws and regulations. We design procedures ift line with our responsibilities. outlined above, to detect material misstatemenls in respect of 1c8u18r1IIc$, including fraud. The spKifi¢ procedures for this engagement and th¢ ¢xl¢nt lo which Ihese are capable of detecling irregularities. including fraud is detailed below:
LEDLEY HALL BOYS, AND GIRLS, CLUB TRUST LIMITED COMPANY LIMITED BY GUARANTEE INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF LEDLEY HALL BOYS, AND GIRLS, TRUST LIMITED (COMPANY LIMITED BY GUARANTEE) {conlthu•d) YEAR ENDED 31 MARCH 2023 Extent to whkh the iudlt ¢on$ld¢red ¢apAbl¢ of dete¢tlng Irr¢gularill¢& in¢ludiog fraud W¢ idcntify and assess lh¢ risks of mat¢rial misslalemenl of ihc financial statements, whether due to fraud or error, and then design and perffonn ¢h¢ audii procedur¢s responsive to those risks, including obiaining audit ¢vidence that is sufficient and appropriate to provid¢ a basis for our opinion. In identifying and assessing risks of material misstatement in resp1 of irregularili¢5. including fraud and non•compliance with laws and regulations. we considered the followins.. The nature of the industry and sector, conlrol environment and charity's finartcial resulis and posilion; Results of our enquiries of mana8emenl aboul their own id¢nlifi¢alion and assessmenl of Ihe risks of irregularities. Any matl¢rs we idenlifid having obtained and reviewed the Charity's documenlalion of their polieics and procedures relating to: Identifying, evaluaiing and complying with laws and regulalions and whether they were •ware of any inslances of non*compliance; D¢lecling and responding io ihc risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud; and The irtternal conlrola eslablished to miligate risks of fraud or non4ompliance wilh laws 84nd r¢8ulaiions: Th¢ mall¢rs dixuss¢d among the audil engagement leam regarding how and wh¢r¢ fraud mighi occur in ihe financial slalements and potential indicalors of fraud. As a result of ihes¢ predr¢s. we considered th¢ opportunities and incenliv¢s Ihat may exisl within thc charity for fraud and idenlified ihe gr¢al¢sl Potential for fraud in V¢nUe reco8nilion. In common wilh all audits under ISAS (UK), we are also required io perfomi specific procedures to respond to lh¢ risk of management override. We also obtained An understanding of ihe legal and regulatory frameworks that th¢ Charily op¢ral¢s in, focusing on provisions of Ihose laws and regulaiions ihai had a direcl effect on Ihe dtherniinalion of material amounts and disclosures in the financial slatements. The key laws and regulations we ¢onsidered in Ihis contexl included Charity legislation appli¢abl¢ to Northern Ireland, Charily's governing d¢xument and local tax legislatAOn. In addilion, we considered provisions of other laws and regulation$ ihai do not have a direct ¢ff¢cl on the flnancial statemen¢s but covnplianc¢ with which may be fundamenlal to th¢ Charity's ability to operale or to avoid a material penalty.
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, TRUST UMITED (COMPANY LIMITED BY GUARANTEE) (ContInl) YEAR ENDED 31 MARCH 2023 Audlt rtipon8¢ lo rlsks Identlfled Our procedures to resIlld to risks Identified In¢lud¢ ih¢ following: Reviewing ihe financial slalements disclosures and tesling io supporting documentation to assess compliance with provisions of relevani laws and regulations describ as havin8 a direct effect on ihe financial slalemenls: Enquiring of managemenl concemin8 aclual and potential lili8ation and claims; Perfomiing analytical PredUreS lo identify any unusual or unexpeded relationships ihat may indicate risk of maierial misslatements due to fraud; Reading minutes of meetings of those char8ed with governance gnd reviewing correspK)ndence wilh lax aulhorilies; and In addressing the risk of fraud through managemenl override of controls, (esting (he appropriateness of journal enlri¢s and other adjustmcnls includin8 ihos¢ r¢lating to revenue recognition; assessing whdher the jud8ement$ made in makin8 accountin8 eslimales are indicative of polenlial bias; and ¢valualing the rationale of any significant Iransaclions thai 4r¢ larg¢, unusual or ou13id¢ th¢ norn1 course of the chariiy's a¢iiviti¢s. W¢ also communicated relevanl idenlified laws and regulalions and polential fraud risks lo all engagemenl leams members and remained alert to any indi¢alions of fraud or non-compliance with laws and r¢gulalion$ Ihroughout th¢ audit. Owin8 to ihe inherent limitations of an audit. therc 18 an unavoidable risk ihat we may not have dele¢td some malerial mis$talanent in the fina141 statemenis even Ihou8h we have properly planned and perfonned our audi¢ in accordance with audiling standards. In addilion. as with any audil, there remains a higher risk of non-deleclion of irregularilies, as they may involve collusion. forgery, intentional omissions, misrepresentaiions, or the override of iniernal controls. We are not resportsible for preventing non-¢ornplian¢e and cannot bc ¢xpeci¢d ¢0 delect non-compliance with all laws and regulalions. A further description of our responsibilities is available on the Financial RqKYlin8 Council's website al www. udit ilities. This deScri10Th fornis part of our audilor's rq)on.
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, TRUST LIMITED {COMPANY LIMITED BY GUARANTEE) (¢*)ntlnu•d) YEAR ENDED 31 MARCH 2023 Uge of our report This report is made solely to the charitable cornpany's members, as a body• in accordance with Chapler 3 of Part 16 of the Companies Acl 2CK)6. Our audit work has been undertaken so that we mighi stale to the charitable company's manbers ihose matiers we are required io state to Ihem in an auditor's repK)rt and for no olher purpose. To Ihe fullest exlenl pennitled by law. we do not aL'ccpI or assurne rcsponsibility to anyone oiher than the charitable company and the charilable company's members as 8 body, for our audit work, for this report, or for the opinions we have fornied. Nl8el Moore FCA (Senlor Statiitory Audllor) for and on belf of GMeG Belfast Cbartered AccouDtAntJ Statutory Audltor Chartered Accountants & Statutory AudAtor Alfred House 19 Alfred Street Bclfasl BT2 8EQ Daied: 26 January 2024