Low LORAG Shaftesbury Community Recreation Centre All Ireland Pride Of Place Award Winners Aisling Award Winner Lynn Drake & Co Ltd 34b-d Main Street Moira BT67 OLE N. Ireland Dear Sirs, The following representations are made on the basis of enquiries of management and staff with relevant knowledge and experience such as we consider necessary in connection with your examination of the charity's financial statements for the year ended 31 March 2024.These enquiries have included inspection of supporting documentation where appropriate. All representations are made to the best of our knowledge and belief. General We have fulfilled our responsibilities as directors I trustees as set out in the terms of your engagement letter dated 1 April 2023, under the Charities Act (Northern Ireland) 2008 for preparing financial statements in accordance with applicable law and United Kingdom Accounting Standards {United Kingdom Generally Accepted Accounting Practice}, for being satisfied that they give a true and fair view and for making accurate representations to you. 2 All the transactions undertaken by the charity have been properly reflected and recorded in the accounting records. 3 All the accounting records have been made available to you for the purpose of, your examination. We have provided you with unrestricted access to all appropriate persons within the charity, and with all other records and related information requested, including minutes of all management and trustee meetings and correspondence with The Charity Commission for Northern Ireland. 4 The financial statements are free of material misstatements, including omissions. 5 The effects of uncorrected misstatements are immaterial both individually and in total. Internal control and fraud 6 We acknowledge our responsibility for the design, implementation and maintenance of internal control systems to prevent and detect fraud and error. We have disclosed to you the results of our risk assessment that the financial statements may be misstated as a result of fraud. 7 We have disclosed to you all instances of known or suspected fraud affecting the entity involving management, employees who have a significant role in internal control or others that could have a material effect on the financial statements. 8 We have also disclosed to you all information in relation to allegations of fraud or suspected fraud affecting the entity's financial statements communicated by current or former employees, analysts, regulators or others. Assets and liabilities 9 The charity has satisfactory title to all assets and there are no liens or encumbrances on, the charity's assets, except for those that are disclosed in the notes to the financial statements. 10 All actual liabilities, contingent liabilities and guarantees given to third parties have been recorded or disclosed as appropriate. 11 We have no plans or intentions that may materially alter the carrying value and where relevant the fair value measurements or classification of assets and liabilities reflected in the financial statements. --W.,' ITL.. r:Y >D31 2399 Em8il '. 1nfo@lorag.oig Lower Ormeau Fthidenls Actton GroLP ". ShaltesbLry Cenlre .' 97 Balfour Avonue .' Bella%1 ". Bf/ 2EW 12 Significant assumptions used by us in making accounting estimates, including those measured at fair value, are reasonable. Loans and arrangements 13 The charitable company has not granted any advances or credits to, or made guarantees on behalf of, directors other than those disclosed in the financial statements. Legal claims 14 We have disclosed to you all claims, in connection with litigation that have been, or are expected to be, received and such matters, as appropriate, have been properly accounted for, and disclosed in, the financial statements. Laws and regulations 15 We have disclosed to you all known instances of non-compliance or suspected non-compliance with laws and regulations whose effects should be considered when preparing the financial statements. Related parties 16 Related party relationships and transactions have been appropriately accounted for and disclosed in the financial statements. We have disclosed to you all relevant information concerning such relationships and transactions and are not aware of any other matters which require disclosure, in order to comply with legislative and accounting standards requirements. Subsequent events 17 All events, subsequent to the date of the financial statements which require adjustment or disclosure have been properly accounted for and disclosed. Going concern 18 We believe that the charity's financial statements should be prepared on a going concern basis, on the grounds that current and future sources of funding or support will be more than adequate for the charity's needs. We have considered a period of twelve months from the date of approval of the financial statements. We believe that no further disclosures relating to the charity's ability to continue as a going concern need to be made in the financial statements. Grants and donations 19 All grants, donations and other income, the receipt of which is subject to specific terms or conditions, have been notified to you. There have been no breaches of terms or conditions in the application of such income. Restricted grants and donations for year ending 31 March 2024 are as follows.. Belfast City CoLiiiciI Reveniie BHSCI, Piiblic Healtli Agency Eai'ly Yeai-s - Patliway fuiid Cominlinity Fouiidation Nl NI Hoiising Execiitive - Gei)ei'al Belfast City Coiincil - Sinall Projects Belfast City Coiii)cil - (Capacity Biiild) Belfast City CoLiiiciI- Good Relations Depaitinent of Coniinuiiities (DFC) Tlie Execiitive Office - TEO 69,944 177,746 87,910 30,000 49,101 9,148 2,716 50,483 6,961 118,463 44,910 Educatioii Aiitlioi-ity - Belfast Region Jog Belfast 11,659 6,000 Foi'ward Soiith Dev. Fiinds Feile Ali Pliobail B¢lfast City Couii¢il - Mediiim Ui'baii Villages Healtliy Living Alliance (Pain) Coi-I'yin¢ela Pi'oject Belfast Ci Coiincil - Fiiel Sil Belfast Ci Coiiiicil - Active Belfast ortNI Belfast Ci 12,728 2,239 8,399 21,682 80,365 12,092 1,483 1,476 6,106 23,590 Coiiiicil - SSF TOTAL 833,718 Funds balance al 31 March 2024 are as follows.. Unresrti'ieted Funds Genei'al Fuiid Desigiiated Fiiiid 380,095 165,000 545,095 Restricted Funds Depaitineiit of Cominiinities TOTAL FUNDS 545,095 Staff Costs Staff costs incurred are all bone fide and have been paid to genuine members of staff and to the relevant tax I pension authorities in line with their contracts. The amounts incurred for the year ended 31 March 2024 are as follows.. Wagesl Salaries ERS NIC ERS Pension Charitable activities 502,084 31,126 7,999 Total 541,209 502,084 31,126 7,999 We acknowledge our legal responsibilities regarding disclosure of information to you as auditors and confirm that so far as we are aware, there is no relevant audit information needed by you in connection with preparing your audit report of which you are unaware. Yours faithfully, John Gormley- Trustee Marie &vanagh - Trustee Signed on behalf of the trustees on 22 October 2024.