CEIARTERED ACCOUIIT14NT$
ASHTON COMMUNITY TRUST
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OFASHTON COMMUNITY TRUST
Oplnlon
We have audlled the financial statements of Ashton Community Trust (the 'parent charitab18 company,) and its
subsidiaries (the 'group') for the year ended 31 March 2024 which comprise th8 group statement of financial
activities, the group balance sheet, th8 charity balance sheet, the group slat6m8nl of cash flows and th8 notes lo
the financial statements, including a summary of significanl accounting policies. The finan¢ial reporting framework
that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including
Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of lrnland
(United Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements..
give a twe and fair view of the stale of the group's and parent charttable company's affairs as at 31 March
2024 and of the group's incoming resources and application of resources, for the year then ended.
hav8 b88n properly prepared in ac￿rdanCe With United Kingdom Generally Accept8d Accounting Pra¢tiC8',
and
hav8 been prepared in ac¢ordan¢e with the requirements of the Companies Act 2006.
Bagls for oplnlon
We conducted our audit in accordance with International Standards on Auditing (UK) {ISAs {UK}) and applicable
law. Our responsibilities under those standards are further described in the Auditors responsibilit18s for the audit of
th8 finan¢ial statements section of our report. We arè indep8ndent of the group and parenl charitable company in
accordance with th8 ethical requirements thal are r818vanl to our audit of the financial slatements in the UK,
including the FRC'S Ethical Slandard, and we have fulfilled our other ethical responsibilities in accordance wilh
these requirements. We believe that the audit 8vidence we have obtained is sufficient and appropriate to provide a
basis for our opinion.
Concluslons relating to golng concern
In auditing the financial slalemenls, we have concluded that the trustees, use of the going concern basis of
accounting in the preparation of th8 financial statements is appropriate.
Based on the work we have performed, we have not identif18d any material Un￿rtaint18S relating lo events or
onditions that, individually or collectively, may cast significant doubt on the group and parent charitable company's
ability lo continue a5 a going concern for a period of at least t￿e1ve months from when the financial slatements are
aulhorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are d8scribed in the
relevant sedions of this report.
18-
Alfred Hoiise
19 A]fred Street
BLLliASI' RI'I'2 8LQ
DX3910 NR ]Jclfth¥t so
CLntury Huu*TrL
40 Cresccnt 15uslnc&¥ P4rk
IISBUXN
B"ll'28 ZGN
17 mandL￿￿11c Strect
POKE'ADOWN
IYA'62 3VB
'rel.. +44 (0)28 9031 1113
+44 (0)28 903A 0777
'I'cl: +44 {0)28 9260 7.855
I,.￿.. +44 {0)28 9260 16r6
Tel: +44 (0)28 38.3.8 2801
Fax: +44 (0)28 383af 0293
4TIAG
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www.gmegea.eo

CHARTER8D AecouNTA wfB
ASHTON COMMUNITY TRUST
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF ASHTON COMMUNITY TRUST
Other Infomiatlon
The other infomialion comprises the infomation included In the annual r8POrt other than the financial statements
and our auditols report th8r8on. The trustees ar8 r8sponsible for the other information contained wilhin the annual
report. Our opinion on the financial statements does not cover the other informalion and, exc&pt to the extent
otherwise explicitly slated in our report, we do not exprèss any form of assurance conclusion thereon. Our
responsibility is to read the olhèr information and, in doing so. consider whether the other inft)rmation is matarially
inconsistént with the financial statements or our knowledge obtained in the course of the audit, or oth6rwis8 appears
to b8 materially misstated. If we identify such material inconsistencies or apparènt material misstatements, we are
required lo detemiine whether this gives rise to a matèrial misslatement in the financial statements themselves. If.
based on the work we have perfomiad, we conclud8 that ther8 is a mat8rial misstalemenl of this other information.
wè are requir8d to r8POrt that fact.
We have nolhlng to report in thls regard.
Oplnlon• on oth•r mattern pre8¢rfbod by tho Companles Act 2006
In our opinion, based on the work undertaken in the ¢ours8 of our audit..
the information given in the trustees, report for th8 financial year for which the financial statements ar8
prepared, which includes the dir8clors' report prepared for the purposes of company law, is consislent with th8
financial sla18m8nts,' and
th8 dir8Ctors' report includ8d within the trustees, report has been prepared in accordance wtlh applicable18gal
r8quirem8nts.
Matters on whlch wo are requlred to roport by exceptlon
In the light of the knowledge and understanding of the group and parent ¢haritable company and its environment
obtained in the course of the audit, we have not identified material misstatements in the directors, report included
within the trustees, report.
We have nothing to report in respect of th8 following matters in r8lalion to which the Companies Act 2006 requires
us lo report to you if, in our opinion..
adequate accounting records have not been kepl, or relums adequate for our audit have not been received
from branchés not visited by us., or
the financial statements are not in agreement with Ihe accounting records and returns., or
certain disclosures of trustees, remuneration specified by law are not made- or
W8 have not received all the information and explanations we require for our audit., or
the truste8S Were not entitled to prepare the financial statements in accordance with thè small companies
regime and take advantage of the small companies, exemptions in preparing the Iruslees, report and from the
requirement to prepare a slrategic report.
19-
AlfTed Hou
19 Alfred Street
BLLI,'AS'I' B'I'2 8LQ
DX.3910 NR Bclfa¥t so
CL4ntury Hvu26L
40 Cru6¢Lnt Busine￿ Pur
SBURN
JJ'128 2GN
17 MundLvillL StrL*'t
POR'I'EiDOWN
11.162 3PII
rel: +44 (0)28 ¢)081 1113
.' +44 (0)28 9031 0777
'A'el: +44 {0)28 9260 7355
IIILX.. +44 (0)28 9260 16r6
Tel: +44 {0128 38.33 2801
Fax: +44 (0)28 383 JP 0293
4TIAG
www.wiicgfa.foni

¢UARTERBD ACCOU14T14FITS
ASHTON COMMUNITY TRUST
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TOTHE MEMBERS OFASHTON COMMUNITY TRUST
Respon8lbllltlo8 of trustO08
As èxplained more fully in the statement of trustees, responsibilities, Ihe trust88s. who are also th8 directors of the
charity for the purpose of company law, are responsible for Ihe preparation of the financial statements and for baing
satisfied that they giv8 a true and fair view, and for such intemal control as the trustees determine is necessary to
enablé the preparation of financial statem8nls that are free from matèrial misstatement, whether du8 to fraud or
8rror.
In preparing the financial statements, the twst888 ar8 responsible for assessing th8 group's and parent charitab18
company's ability to continue as a going concern, disclosin9, as applicab18, matters related to going concern and
using the going concern basis of accounting unless the trustees either intend lo liquidate th8 group or the the
charitable company or to Cease operations, or have no raalistic alternative but lo do so.
Auditorf¥ re$ponslbllltles for the audlt of the flnanclal statements
Our obje¢tives are to obtain reasonable assufance about whether the financial statements as a whole are fre8 from
material misstatement, whether due lo fraud or error, and to issue an auditols report that includes our opinion.
Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance
with ISAS (UK) will a￿ayS detect a material misstatement when it exists. Misstatements can arise from fraud or
8rror and are considered material if, individually or in the aggregat8, they could reasonably be expected to influence
the economic decisions of users taken on the basis of th8S8 financial statements.
The extent to which our procedures are capable of d8tecting irregularitie5, including fraud, is delailed below.
-20-
Aieiyd Hou$e
J9 Alfred Shyet
IIEIJ,'ASI' ￿.1.2 8EQ
DX3910 NR Bclfast SO
Ccnlvry Ilouse
40 Cresccnt Business
17 Mun(leNillc Strcet
POR'A'AI)OWN
LISBUIiN
B'I'28 2GN
Craig￿vu￿
B'I'62 3PB
'I'el.. +44 (0)28 9031 1113
Irax,. +44 (0)28 9031 OTTA
'I'LI: +44 (0)28 9260 735.$
If￿. +44 (0)28 9260 1656
Tel.. +44 (0)28.98.&8 2801
Fax.. +44 {0)28 3835 029.3
4TIAG
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CHAIITEHBP Ae¢ovNTAtir8
ASHTON COMMUNITY TRUST
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OFASHTON COMMUNITY TRUST
Extènt to whlch the audit wa• consldergd Capablo of detecllng Irrogularities, In¢ludlng fraud
We identify and assess the risks of material misslatemenl of the financial slalemènts, wh8ther due to fraud or error.
and then design and p8rform audit procedures responsive to those risks, induding oblaining audit evld8nc8 that is
sufficiènl and appropriate to provide a basis for our opinion.
In identifying and assessing potential risks of material misslatemenl in respect of Irr8gularili8s, including fraud and
non-complianGes with laws and regulations, we considered the following..
The natur8 of the industry and sector, control envlronm8nl and business performance, including th8
company's remuneration policies for directors, bonus18V81s and performance targèts, if any.,
Results of our enquiries of management about their own idenlrfication and assessment of the risks of
irregularities.,
Any matters we identified having obtained and review8d the company's documentation of their polici85 and
procedures relating to..
Identifying, evaluating and complying with laws and regulations and whether they were aware of
any instance of non-compliance.,
D8t8Cting and responding to the Tisks of fraud and wh81h8r th8y have knowledge of any actual,
SUSP8Cted or alleged fraud., and
The internal controls eslablish8d lo mitigat8 risks of fraud or non-compliance wilh laws and
regulations.,
The matters discussed among the audit engagement team regarding how and wh8re fraud might occur In
the financial slalements and potential indicators of fraud.
As a result of these procedures, we considered Ihe opportunities and incentives Ihal may exist within th8 company
for fraud and identified the grealesl potential for fraud in revenue recognition. In common with all audits under ISAS
{UK), we are also required to perform specific Pfocedures lo respond to the risk of management override.
We also obtained an understanding of the legal and regulatory frameworks thal the company operates in, focusing
on provisions of those laws and regulations thal had a direct effect on the determination of material amounts and
disdosures in the financial statements. The key laws and regulations we Gonsidered in this context included the
Companies Act 2006, and local tax legislation.
In addition, w8 considered provisions of other laws and regulations that do not have a direct effect on th8 financial
stal&m8nts but compliance with which may be fundamental to the company's ability lo operate or to avoid a material
penalty.
21
Aifiyd Hoiise
19 Alfred StITet
JIEII,"AS'I' II'1'2 8EQ
DX3910 NK Bclf4¥t 50
CLnt'ury HvusL
40 Cr¢scLnt Business Park
LISIIUKN
B'128 2GN
17 MundcvillL Strect
YOK'J"AIIOWN
Crdibvuvun
1623PB
'I'el.. +44 (0)28 9031 1113
Ir4LX'. +44 {0)28 90.31 07TA
'I'cl: +44 (0)28 9.60 735.%
14ILX'. +44 10)28 9260 16pO
Tel: +44 {0)28 38.33 2801
Fay: +44 (0)28 383J
4TIAG
Rk%lhiL￿I tol￿￿￿L.1alKIll Illl. In%litlili.rfL￿.Irll'r￿1Au￿1u￿InTrI.￿lll IYEtsn(I
.wiicgca.co

¢HA%TERED AeCOUNTAYf$
ASHTON COMMUNITY TRUST
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OFASHTON COMMUNITY TRUST
Audit ro$pon8e to rlsks Idontlflèd
Our procedures to r8spond to the risks identified included the following..
Reviewing the financial statement disclosures and t8sling to supporting docum8ntation to assess
compliance with provisions of relevant laws and regulations described as having a direct effèd on tha
financial statements.
Enquiring of management concemlng actual and potential litigation and claim8',
Perfomiing analytical proc8dur8S to identify any unusual or unexp8ct8d relationship5 that may indicat8
risks of mal8rial misstatement due to fraud;
R8ading minutes of meetings of those charged with gov8rnance and reviewing correspondence with tax
authorities; and
In addressing the risk of fraud through management override of controls, testing the appropriaten&ss of
journal entries and other adjuslmenls,. assessing whether the judg8ments made in making accounting
estimates ar8 indicative of a potential bias., and evaluating the business rationale of any significant
transactions that are unusual or outside the normal ¢ours8 of business.
We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team
members and remained alert to any indie2tions offraud or non-compliance with laws and regulations throughout the
audit.
Owing to the Inherent limitations of an audit, there is an unavoidable risk that we may not have d8tect8d some
matèrial misstatéments in the financial statements, even Ihough we have properly planned and performed our audit
in accordanc8 with auditing standards. In addition, as with any audit, there remains a higher risk of non-detection of
irregularities. as they may involve collusion, forgery, intentional omissions, misrepresentations, or the override of
internal controls. We are not responsibla for preventing non-compliano and cannot be expecled to delecl non-
compliance with all laws and regulations.
A further description of our responsibilities is available on the Financial Reporting Council'5 website al.. https.'Il
www.frc.org.uklaudilorsresponsibilities. This description fomis part of our auditor's report.
-22-
Alfred Hoiise
19 Allred Stx'ect
LI,'AS-I' 11.1.2 8kQ
DK3910 NR Ilelf#st.S0
CLntury IIou￿TrL
40 CrL5LLiiit Bii$lnes8 P#rk
LISBURN
B'A'28 2GN
17 Mande￿11¢ Strcct
PORI'ADowf4
Jr162 3PB
'lel.. +44 (0)28 9031 111.7
I1￿. +44 (0)28 9033 Orn
'I'el: +44 (0)28 9260 7355
+44 (0}28 9260 16r6
Tel: +44 (0)28.38.33 2801
Fa￿. +44 {0)28 3835 0293
4T1
-AWoFkli¥Kk.Alliir ￿e{l(lndepe￿e￿lArc￿1li￿A￿￿irnis

CHARTRRED ACCOUNTANTS
ASHTON COMMUNITY TRUST
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TOTHE MEMBERS OF ASHTON COMMUNITY TRUST
Uso of our roport
This report is made solely to the charitablé company's members, as a body, in acwrdance with Chapter 3 of Part 16
of th8 Companies Act 2006. Our audit work has been undertaken so Ihat we might stale lo the charitable company's
members those mattérs wè are required to state to thém in an audrtor's report and for no other purpose. To the
fullest 8xtanl Permitted by law, we do not accept or assume responsibility to anyone Other than the charitable
company and the charitable company's m8mb8rs as a body, for our audit work, for this report, or for th8 opinions we
hava forrned.
Mr Mlg81 Moore FCA {Senlor statutory Audltor)
forand on behalf of GMCG BELFAST
23 December 2024
Chartored Accountsnts
Statutory Audltor
Chartered Accountants & Statutory
Auditor
Alfred Hous8
19 Alfred Street
Belfast
BT2 8EQ
-23-
A]fred House
19 Alfred Streot
LbAS'I' Y'I'2 8EQ
DX3910 NR )Jclf#yt so
CLinlury Hou￿.
40 Crc.8LLlIt Business Park
17 MandL&vIIIL Strect
POK'IAI)OWN
LISIIUIiN
11.128 2GN
Crdi¥uvi)n
.1.62 3Y
'fel,. +44 (0)28 <)031 1113
I,.￿%.. +44 (0)28 90310777
'lel.. +44 (0)28 9"
-60 7.355
IIILX: +44 (0)28 9260 A6p6
Tel.. +44 {0128 3833 2801
Fay.. +44 (0)28 383•P 0293
4TIAG
Ro¥isit'red.4iiililv
www.gni(gca.eoni