L'ARCHE BELFAST
CONTENTS OF THE FtNANCIAL STATEMENTS
FOR THE YEAR EfmED 31 MARCH 2024
Pige
Legal and Administrathre Information
Report of the Dtrectors
2 to 5
Independent Audltors, Report
6 to 8
St*tsmeLt of Flnanelal Activities
Balinc¢ Sheet
10
Ststement of c￿￿110￿5
li
Notes to thè FSn2ncial Statements
12 to 25
The follow%ng pages do not form part Df the stalutory finan¢i2J statements
26 to 27
Det&lled Income and expend3tuTe account

INDEPETrIDENT At]DITORS' REPORT TO THE TrfEMBERS OF
L'ARCHE BELFAST
Opinton
We have audited the fiDattciLI st&tements of L'Ayche Belfast (the 'charitsble compaIL￿) for the year ended
31 m￿¢￿ 2024 whi¢h compIisetbe Statement ofFinaDcial Activities. Balance Shee¢ Ststementof Coshfiows and note3
to the fmancial statements. including significant accounting poli¢ies. The fiuancial Teporting hamewoik that has been
applied in theirpreparation is applicable law andUnit¢d KingdOmA￿0￿￿tillg Stsndards. incluthgFinallcial Reporting
Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Jreland, (United Kingdorn
Generally AcceptedAccountillg Practice).
Irk our opinion the financial statements-.
giv¢ a true and fair view of tbe state of the ch&itsble company's affairs a5 at 31 MArGh 2024 8NI of its iticoming
r¢sources and app]ication of resource5. including its Tncome Bnd expendititre. for tbe year then ended.
Etave been propeTIypTepared in acci)rdatt¢e with United Killgdom GeDerallyAc¢epted Accounting Prn¢tice' and
have been prepared in accoIdance witb tbe r4uirements of the Compatiies A¢t 2006.
Basts for opi]Jion
We conducted auditin a￿ordance with International Standards on Auditing (UK) (ISAS (UK)) and applicable law.
Our Iesponsibilities w]der those $taDdards ￿e fiuther described An the auditor responsibilities for the alldit of the
financial ststsmeThts section of our report We are independent ofthe charitsble companyin ￿cordanCe withthe etbical
Iequiremellts that are relev￿Lt Éo OUT audit of the fin￿cial statements in the UK, incluithng the FRC'S Ethical Standar<L
andwe have flllf￿ed our Oth￿ ethical responsibiliti¢5 in accordance with these requitements. We bolieve that th¢ audit
evidence we h&ve obtained is sufficient and 4)propriate to provide a b&%is for our opinion.
Conclu$Aons relating to going concer
In allditiug tbe f￿ancial statertLents. we have coucluded tbat the directors, use oeth¢ goxng concern basis of accouThting
in the preparation of tbe financial statements is appropIiate.
Based Dn the woik we have perfozme4 we have not identifi2d atLy material uncertainties ￿latillg to events or
conditions thal iDdividllolly or collethively, may cast sigDiEcant doubt on the charitable compangs ability to continue
as a going con¢em for a period of at least ttvelve montbs from when the fJrLancial statenketsts #Te authorised for issue.
OUT resporLsibilities aJd the responsibilities of the directors with respect to going concern 8Te described in the relevant
sections of this report.
Other infornxition
The otknr infonnation comprises the infoTm¥ioD included in the ryort of tbe directors, other than the r￿cIal
statements and our auditOTS' Ieport thereon. The directOT5 ate wonsi?le for tbe otTrLer illforn￿tiOll contsiDed witbin
the report of the director5. Our opinion on the financial ststemellts does not cover the other infornthtion anl except to
the extent otherwise explicitly ststed in OUT report w¢ do not express any form of assurdnce ¢onclusion thereoll.
Oux responsil)ility is to read the otherinfonnhtion an4 in doitig so, consider whether the other7nfornutionis materially
inconsistent with tbe financial statsments OT our Icnowledge obtsined in tbe course of the audit or othetwise appears to
be matcfi8j1ymi￿te1l If we identifysuchmateriaiinconsistencics or apparentmateri￿rnjgst8tements. we aTe requir¢d
to deterniine whether this gives Tise to a D￿terial misstatenJerLt in the fillancia] statements themselves. If, based on the
work we have perfornie(L we conclude that tbere is a material Tnisstatement of thig other Inforn￿tiO￿ we ore required
to Tep¢)rt that facL
We have nothing to rwort iu this regard.
Opin¥on on other matters prestribed by the Compallie$ Act 2006
Ill our Opinio￿ bas¢d on the work undertaken in the course of ttLe allditr.
the information given in the Teport of the directors for tbe fiDancial year foi which the finAlleial statements
are Prepared is Gonsistent with tELe fJnan¢ial slatements; and
the ieport of the directOT& has been pr¢paTed in accordance with applicable legal requiTrm¢ats.
Page 6

I￿￿EPENDENT AUDITORS, REPORT TO TIIE MEMBERS OF
LIARCHE BELFAST
Matters on Ivhich Ive are required to report by ￿cePtiOn
In the light of the knowledge and uuderstanding of the ch￿ltable company and its enviroDrnent obtained in the COUTse
of tbe audit. we have not identified n￿terial n]isstat¢ments in tbe report of the directors.
We have notljing to report in respect of tbe following rnatters in relatioll to which tbe Companies Act 2006 wuires us
to report to you if, in our opinion:
adequate accounting rtCOTds have not beell kept, or returns adequate for our audit have not been received
from brancbes not visited by us. or
the financial statements are not Én a￿eement with the ac¢ounring Tecords and returns" or
Gertain disclosures of diredorfs remuneration SP￿lfied by law are not made. or
w? have not received all tbe iDformation and explanations we require foT OUT auditr. or
the directors were not entitled to prepare the financial statements in accordance with the small companies,
regime and tske advantage of the small comparries, exemption from tbe rcquirettLerLt to prepare a strategi¢
T¢porL
Respon$ibilitles of directors
As explained more fu]ly in the statement of directors Tesponsibilities set out on page four, the dire¢t015 are responsible
for the prepaTation of the finaacial statements and for being satisfied that th¢y give a tn￿ and fair view, and for su¢b
inten)al control as the directors d¢ternine necessaryto enable tbe preparation of financial statements that are free from
material misstatement. whether due to fraud or e￿[.
In preparing tbe finartcial statements, the diTectOTS Are responsible for assessing the cbatitabLe cozllpau￿S ability to
continue as a going Conce￿ disclosill& as applicable, matters related to gcpillg cO￿¢M alld Dsing the going concern
basis of accounting ullless the dir¢ctors either inteJd to liquidate the cEwitable compally or to cease operations, or have
no realistic alternative but to do so.
Audltor TesponsibiIltIes for the audit of the fjnaneial statements
Our objectives are to obtaiti Teasonable assurance about whether the ￿Cial 5tstements as a whole are free from
aterial misstatement, whetELer due to fraud or eLTor. and to issue an auditOTS' report that includes our opinio
Reasonable assurance is a high level of assuTance, but is Dot a guarantee tbat an audit ¢onduoted in accordance with
ISAS (UK) will always (kt¢¢t a n￿terial misslateroerlt when it exists, Mi5Statements can arise from fraud or eryor and
areconsidered tDat¢rial 1£ individually or in the aggregate. they couldreasonablybc expected to i])fiuellce tkn ¢conoJ)Jic
decisions of us¢rs taken on the basis of these fjllanci￿ statements.
Iryegularitic4 including frau¢ ￿ inst&nces of non-compliance with laws and regulatiow. We deslgn pIocedures inline
with our responsibiliti¢5, OUt]ined abov4 to detect material n)isstatemeThts in respect of irreg(J￿1tIe4 including fraud.
The extent to wbith ourprocedures are capable of d¢tect?ng inegulaTitie8, including fraud is d¢tsiled below.
We coJ)sidcred the opportunities and incentives tbat nuy exist witbin the organisation for fraud and identified tbe
greatest potential for fraud in TeLatioll to revenue recogtiitioD. In COTDmon with all P4udits wider ISAS (UK). we are also
required to p¢rfollTh specific procedures to Tespolld to the risk of manageDJent override.
We also obtained an undetstsnding of the legal and regulatory frameworks that the clwitable ￿mpaThy operate5 i
focusillg on provisions of those law5 and regulations that bad 2 direct effect on the d¢terminthon of material arnounts
end disclosuTes in the financial statements. The key Iaws and Tegulations we considered iti fhis ¢ontexÈinclud¢d th¢ UK
Comparjies Act.
In additio￿ we considered provisions of other laws regulatioDS that do not hav¢ a direct effect on the flnancial
ststements but CQLDpliaa¢¢ with wbich rrlay b¢ fimdamental to the ¢haEitable ¢ompany's ability to operate or to avoid a
materi81 penalty.
Page 7

INDEPENDENT AUDrroRS' R£PORT TO THE MEf(IBERS OF
LIARCRE BELFAST
Our proccdllres to Tespoud to risks identified included the folloThing:
- reviewing the financial stateme)]t disclosure5 and testing to supporting dooumeutation to assess GompJia))ce with
provisiolls of releV￿t laws andregJlations described as having a direct effect on the financial Ststen￿￿ts.
- enquiring of M￿ageMent and external legal cOL￿￿e1 concerning actual and potential litigation and claims.
- perfoming an￿￿)Cal procedures to identify any unusua] or unexpected relationships that may indieate risks of
&teria] misstatement du¢ to aknd.
- ITh addre88illg theTisk Offraudthrougbmanagemelltov￿rlde of COlltrDls, testing the appToNiat¢ll¢SS ofjournal eDttie8
and other adjustments" assessing whether the judgements lljade izx making accounting estiToates aTe indicative of a
potBntia] bias" and eva]u&tiJ)g the business Tation21e of any significant transactxons that are unusual w outside the
nornial co)rge of busiDess.
W¢ also comrnunicatsdrelevant identified Itws andregulations andpotential fraudrisks to all engagement team nwnbeTS
and remained alert to ally indications of fraud or noncompliÈn¢e with laws and regulatioDS throughout the audit
Because of the iDb¢rent IiD)itstions of an audit, tber¢ is a risk that we will not detect alL iregularitie4 including tbose
leading tLTr a material misststement in the fiLancial ststernents or non-compliance with regulatioJL This zisk in¢rcases the
more that compliance with & law or regu]atTon is removed from the eveTJt$ and transactions reflected in the financia]
statements, &s we will bc l¢ss likely kn become awarc of instances of non￿ompli4￿CF. The iisk is a180 greatsr regarding
i￿eB￿laritieS occurring due to fraud rntheT than error. as fraud involves intsntioDal concea]men¢ forgery, coll￿10
missiott or misrepresentatits
A furtber d￿8￿1Ption of our responsibilities is available on the Financial lieportitig Council's websile at
www.frc.org.uklauditOTsrespoDsibilities. This description fotms part of our auditors. TeporL
Use ol our report
This Teport is madc solely to the charitable compan345 nwttbeTg. as a body. in ac00rd￿te witb Chaptsr 3 of Part 16 of
Ihe Cornpanies Act2006. Ourauditwork ba5 been undertaken so thatwe rnight state to th¢ cFJaritable companys member5
those matters we are required to state to them in an auditors. report and for no otheT Pljtpose. To the thllest extent
permitted by law, we do llot accept or &8sume respollsibility to anyone other t1￿1 the charitsble company aDd the
cbaritable wo]panl& members as a body. for our audit worL for this Jepor¢ ctrr for the opinions we bave formeLt
Joawie Small (Senior Statutory Auditor)
For and on b¢ha]f of Baker Tilly Moon¢y Moore
Chartered Ce￿fied Accountallts
sta￿tOry Auditors
17 Clarendoll Road
Clarendon Dock
Belfast
BTI 3BG
3ofrLOcto 202
Page 8