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 r￿ponsibIlitieS 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.
L*Atury H•u5e
io Cwni Bwin¢M P•Tk
USBURN
ETz8 XGN
17 mandt￿l￿ St￿1
PORTA￿w￿
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 inf0m￿tion 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 re￿rt. 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 fina￿la1 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 inf0M￿lI0n 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 appIl￿ble 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 br8￿h¢S not visil¢d by us. or
thc financial siatemenis are nol in agreernent wilh ihe accounling re￿rdS 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 1￿c8u18r1IIc$, 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 resp￿1 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¢ pr￿ed￿r¢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) (ContIn￿l)
YEAR ENDED 31 MARCH 2023
Audlt rtipon8¢ lo rlsks Identlfled
Our procedures to resI￿lld 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 Pr￿edUreS 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¢ norn￿1 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 fina￿141 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 deScri￿10Th 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 be￿lf of GMeG Belfast
Cbartered AccouDtAntJ
Statutory Audltor
Chartered Accountants & Statutory
AudAtor
Alfred House
19 Alfred Street
Bclfasl
BT2 8EQ
Daied: 26 January 2024