ort of the Inde endent Auditors to the Trustees and Members of er Andersonstown Communit Forum Ltd Opinion We liave audited tlie financial stateinents of Upper Andersonstown Cominunity Foruin Ltd (the 'charitable coinpaiiy,) for the year ended 31 March 2023 which Comprise the Stateinent of Financial Activities, tlie Stateinent ot Fiiiancial Position, tlie Statement of Casli Flows and iiotes to tlie fii)aiicial stateinents, includiiiL a suniiiiary of sigiiificant accouiiting policies. The financial reporting frainework tliat lias beeii applied in tlieir preparation is appl icable law aiid Uiiited Kingdoin Aecountiiig Staiidards (Uiiited Kingdoin Geiieral ly Accepted Accounting Practice), iiicliiding Fiiiancial Reportiiig Staiidard 102 'Tlie Fiiiancial Reportiiig Staiidard applicable in tlie UK and Republ iu of Ireland,. Iii our opiiiioii the finaiicial stateiiients: give a true aiid t.air view of the stale of Ilie cliaritable coinpaiiy's affairs as at 31 Mai'cli 2023 and of its incomiiig resoLirces and applicatioii of resources, iiicludiiig its incoine aiid expenditiire, for the year theii elided; have been properly prepared in accordance with United KingdoiT] Generally Accepted Accouiitiiig PraLlice, iiicliid ii)gi Fiiiaiicial Repoi'tiiig Staiidard 102 'Tlie Fiiiancial Reportiiigy Staiidard applicable iii the U K aiid Republic ot. Irelaiid," aiid have beeii pi'epared iii accordaiice witli tlie requireinents of the Coinpanies Act 2006. Basis for opinion We coiiducled oiir aiidit in accordc111ce with Iiiternational Standards 011 Auditiiig (IJK) (ISAS (UK)) and appliLable law. OLir respoiisibililies iiiider tliose staiidai'ds al'e furllier described iii tlie ALiditors' I'e5ponsibililies for tlie audit ot tlie fiiiancial stateineiits seclioii of oiir repoi'l. We are iiidependcnl of Ihe cliai'ilable coiiipaiiy iii aLcordaiice witli the etliical requireiiients tlial are relevaiit to our aLidit of Ilie fiiiaiicial staleineiits in the UK, iiicliidiii&T tlie FRC'S Etliical Staiidard, aiid the pi'ovisioiis available for sinall eiilities, iii tlie circui)Istances set out iii iiote 17 to the fii)aii¢ial stateiT]¢lits, and we l)ave fLilfilled our oilier etliical resi)oii%ibil ities iii accoi'daiice witli tliese I'equ ireineiits. We believe Iliat Ilie audit evideiice we liave obtaiiied is suff Iciciil ¢iiid appropi'ialL to provide a basis for our opiii ion. Conclusions relating to going concern Iii auditiiigl tlie tinancial stateineiits, we liave Coiicluded tlial tlie trustee5' Iise ot" tlie gToiiig coiicerii basis of accoiiiiliiigy iii the preparatioii of the finaiicial slateinents is appropriate. Bic scd oli tlie work we have pert"orined, we liave not identified any material uiicerlainties relatingy to eveiits or Loiidilioiis tlial, ii)dividLial ly or col leLtively, Inay cast sibiiiificaiit doubt 011 tlie Clicirilablc coinpaiiy's abi lity to coiitiiiiie as a goiiigy concerti for a pcriod of 1( t least twelve Inoiitlis ti'oin wheii Ilie finaiicial slateineiits are autllorised for issue. Our I'espoiisibilities aiid Ihe rcspoiisibil ities of tlie trustees witli respect to going concerii al'e described in tlie relevaiil sections of tliis repoi't. 23
ort of the Inde endent Auditors to the Trustees and Members of er Andersonstown Communit Forum Ltd Other information The triistees ic re i'esponsible for the otlier inforinatioii. The other inforination coiiiprises tlie inforination iiiclud¢d in tlie Aiiniial Report, otlier than the financial slateinents aiid our Report of the Independeiit Auditors thereon. Oiir opiiiion 01) the fiiiancial stateiiients does iiot cover the other inforiTJatioii aiid, except to tlie exleiit otlierwise explicitly stated iii oiir report, we do not expi'ess any toriii of assuraiice coiicliision tliereoii. Iii coiliiection witli our audit of tlie finaiicial statem¢i)ts, our I'esponsibility is to read tlie other iiiforinatioii aiid, in doing so, coiisider wl)ether tlie other intormatioii is Inaterially incoiisisteiit witli tlie fiiiancial stateineiits or oiir knowledge obtained in tlie audit or otherwise appears to be Ill¢ilerially Iiiis5taled. If we ideiitify SLicli Inaterial iiiconsisleiiL ies or appai'eiil Inaterial iii isstateinents, we are reqiiired lo deterinine wlietliei. tliis glives rise to a iiialei'ial iiiisstateineiit iii tl)e I Iiiancial staleineiits tlieiiiselves. Ir, based oli the work we liave perforined, we colic ILidc tliat tliere is a iiiaterial In isstateinent of tl)is oilier iiiforinatioii, we are reqii ired to report tliat fact. We have iiotliiiig7 to repoi'l iii tliis regard. Opinions on other matters prescribe(I by the Companies Act 2006 Iii our opiii ioii, based on tlie work iiiidei'laken iii tlie coiirse of tlie aiid it.. Ilie iiilorinatioii gyiveii iii ilie RLport ot the TrLlStees foi. tlie fiiiancial year for wliicli tlie financial statei)ieiits ai'L prepared is coiisisteiit witli ihe tiiiaiici¢il slateineiils. <iiid tlie Report of tl)e TrLlStees lias beeii prepared iii accordaiice with appl icable legyal I'equireinenls. Matters on which we are required to report by exception I li the l ig7lit of ihe kiiowledgFe and uiiderslaiid iiigy ot" ilie cliaritablL coinpaiiy aiid il% eiivironiiieiit obtaiiied iii tlie coiirse of tlie aud it. we have iiot ideiititied Imaterial misstateiiieiils iii Ilie Report ot" tlie Trustees, We have iiothing to report iii respect of tlie followiiigy Inattei's wliere tlie Coinpaiiies Act 2006 reqiiires LIS to I'eport to you if, 111 Olir opiii ioii: adequate accoLllltiiigF records have iiot beeii kept or returiis adequate tor Olir aiidit liave not beei) received froin bi'aiiclies not visited by us. oi. tlie IiiikiiiLial st<ilcineiils are iiot iii agFreeiiieiit witli Ilie accoiiiitiiig? records aiid retiii'ns, or certaiii disclo.8ur¢s ot" ti'ustecs, reiiiiiiieratloll speLi l'ied by law al'e not inc1de; or we have iiot reLeived al I tlie iiiforinatioii aiid explaiiatioiis we requ ire foi. our aLidit; or Ilie trustees were iiot eiititled to take advaiitaLFe of tlie siiial I coinpanies exeinptioii froin Ilie reqiiireiiieiit to prepare a Strategic Report or iii prepai'iiigi Ilie Repoi't of tlie Triistees. Respoiisil)ilitllbS of trustees As cxpl<1iiied Inoi'c tLilly iii tlie Stateineiil of Trustees, Respoiisibilities, tlie Irustees (who are also tlie dircctoi's of. tlie cliaritable coiiipaiiy for ilie PLlI'po8es of coinpaiiy law) al'e I'espoiisible t.or Ilie preparation of tlie tiiiaiicial stateiiieiits aiid for beiiigJ satisfied that tliey give a true and fair view, and for sulli iiiteriial coiitrol tlie trustees determine is necessary to enable the preparatioi) of fiiiaiicic11 slateineiits tliat are free t'roiii Inaterial Inisstatemeiil, whetlier due to traLid or error. Iii prei)ai'iiig tlie fiiiaiicial stateiiients, tlie triistees are responsible for assessing the charitable coinpaiiy's abil ily lo coiitiniie as a gyoiiiL7 coiILLrii, disclosiiig, as appliLable, Inatlei's related to going concerii and usiiig tIIc L70iiig Loiicerii basis of acc(IiiiitlllgY Liiiless tlie trustee.s eitlier iiitei)d to liqu idate the charitable coinpaiiy or to cease opei'atioiis. oi. have no realislic alt¢i'native but to do so. 24
ort of the Inde endent Auditors to the Trustees and Members of )er Andersonstown Communi Forum Ltd Our responsibilities for the audit of the financial statements Our objectives al'e to oblaiii reasoiiable assiiraiice about wlietlier the fiiiancial stateiiieiits as a wliole are free from illaterial Inisstateineiit, whetlier due to fraud or error, aiid to issue a Report of tlie Indepeiident Auditors Ihat iiicludes our opiiiioii. Reasonable assuraiice is a liigli level of assuraiice, but is not a guaraiitee that ali aiidit coiiducted iii accordaiice with ISAS (UK) will always detect a niaterial Inisslalemeiit wlien it exists. Misstateiiieiits can arise froim fraud or error aiid are considered Inalerial if, iiidividLially or iii the aggregate, they coiild reasoiiably be expected to iiitlueiice tlie ecoiioinic decisions of users takeii oli tlie basis of tliese finaiicial stateineiits. The exlent to wliich Olir procedures are capable of detectingy ji'regularities. inc ludiiig fraud is detailed below.. Irregularities, including fraud, are inslaiices of iioii-coinpliance witli laws and regiilatioiis. We desigii procedlires iii liiie witli our respuiisibilities, outlined above, to detect Inaterial iiiisstdteinenls iii respect of iri'egularities, iiicludiiiLy fraud. In partlCLI lar, we looked al where Inaiiageineiil IT]ade subjective judgeillents, for exainple in respect of accountiiigy estiinates that iiivolved Inaking assuiT]Ptions aiid consideriiig fLlture events tliat are iiihereiitly uncertaiii. We also coiisidered poteiitial fiiiancial or other pressiires, opporlunity and Inotivatioiis for fraud. As part of tliis discussion, we ideiilified the inleriial coiilrols establislied to Imitigate risks relaled io fraud or iioii-coini)liaiice witli laws aiid regyulatioiis aiid liow iiianageineiit Inonitor tliese processes. Appropi'iatc procedLires iiicllided the I'eview ai)d tesliiigF of iiiaiiual jouriials aiid key cstiinates and judgTeiiiLnts Inade by InaiiagTeiiieiil t.or risk ot. t"raiid. Based on our understaiidiiig of tlie coinpaiiy aiid iiidiistry, we ideiitified ihe priiicipal risks of iion-coi)Ipl iaiice with laws and I'egLilalioiis as those tliat have a direct iinpact on tlie deteriii iiiatioii of Inaterial ainouiits and disclosures iii Ilie tiiiaiic ial stateinentS. We evaliiated maiiagyeineiit's iiiceiilives aiid opportLllllties for fraiidLilent Inaiiipu latioii of tlie fiiiaiic ial slaleineiits aiid ideiitilied tlie gyreatest poteiitial loi. fi'aiid. We coininuiiiLaled the ideiilified laws aiid regiilations IliroLigliout tlie audit teain aiid reinaiiied alert to any iiid ications of iioij-coimpl iaiice tlirougliout tlie audit. Audit procedures perforined inclLided, but were not l iin ited to.. Di5CL15SiOliS Witli Inaiiageineiil inLliid iiigJ coiisidcratioii of known or suspected instaiices of iioii-coiiipl Lance willi laws aiid regyulatioii aiid ti'aud. Reviewing tlie finaiicial stdtemeiit disclosures and testiiigy to supportiiigF doLuineiitation' Review of board ineetiiigy Iniiiutes of tliose cliarged with governaiice. In addressiiigy tlie risk of fraiid thi'oLigli Imaiiageiiieiit override of controls, testing tlie appropriateness of jouriial eiitries aiid othgr adj uslmciits. As part of ali alidit iii accordaiice witli ISAS {UK), we exei'Lise prolessioiial judg71)ieiit aiid iiiainlaiii professioiial sceptieisin tliroiigFhoLlt the aLidit. We also'.- Ideiitify and assess tlie risks of Inaterial Inisstatement of ihe fiiiaiicial stateimeiits, wliether due to fraud or crror, d¢sig711 aiid pei'toi'iii audit procedui'es I'espoi)sive to tliose I'isks, and obt1( in audit evidLIILe tliat is sufficieiit aiid appropriate to pi'ovide a basis for our opiiiioii. Tlie risk of iiot detectlllgT a Imatei'ial Inisslaleiiieiil. I'esultiiig from fraud is higylier Iliaii for oiie resulting froin error, as fraud may iiivolve col lusioii, forgyery, iiiteiitioiial oiiiissions, Inisrepreseiitatioiis. or tlie override of internal conlrol. Obiaiii an iiiiderstand ing of iiiteriial coiitrol relevaiit to the aiidit in order to design aiidil procedures that are cippropi'iate iii tlie c ircuiiistaiices, bLII iioi foi. tlie purpose of expressiiig ali opinioii oil the effcctiveiiess of tlie Lliai'ities iiiteriial coiitrol. 25
ort of the Inde endent Auditors to the Trustees and Members of er Andersonstown Communit Forum Ltd Evaliiate the appropriateiiess of accoiintiiig policies used aiid the reasonableiiess of accounting estimates aiid related d isclosures Indde by the trustees. Perf"orin analytical pi'ocedures to identify any uiiusual or unexpected relationships tliat Inay iiidicate risks of Inaterial Inisstateinent due to fraud or error. Concliide on the appropriateness of tlie triistees, use of the going coi)cern basis ot" accounting aiid based on Ilie audit evideiice obtaiiied, wliether a Inaterial uncertainty exists I'elated to eveiits or coiiditioiis tliat iiiay cast sigiiificaiit doubt oli the charities abil ity to coiitinue as a going concerii. It we conclLide tliat a material uncertaiiity exists, we are required to draw atlenlioii iii our auditor's report to tlie related disclosures in the financial stateineiits or, if sucli disclosLlI'es are ii)adequate, to Inodify oiir opiii ion. Our conclusioiis are based on tlie aLidit evidence obtaiiied lip to tlie date of oiir aiiditor's report. However, fiiture eveiits or coiiditioiis Inay cause the cliarity to cease to contiiiiie as a goiiigy coiicern. Evaluate the overall presentation, striictiii'e. aiid content of. ilie fiiiaiicial stateiiieiils, iiiclud iligF the d isclosiii'es and wl)etliei' tlie financial statenients represent the uiiderlyiiig transactioiis and events in a Inaiiiier tliat acliieves fair preseiitation. We coiniiiLiiiicate witli Iliose cliai'gied witli Lyovei'iiance reg<lrding, ainoiig other Incltlcrs, Ilie plaiiiied scope and tim iiigF of, Ilie tiiidil aiid sigyii itiLaiit audit f Iiidiiigs, iiicludiiigp si&YiiitiLaiil defiLiLiicies iii iiilei'iial coiilrol tliat we idii)li fy diiriiigi our aiidit. A tiirther descriptioii of our respoiisibilities for the audil of the fiiiaiicial stateiiieiils is located on Ilie Fiiiaiicial Reporliiig Couiici I's webs ite at www.frc.org.Liklaud itorsresponsibi lilies. Th is descriplioii forins part of oiir Report of Ilie Indepeiideiit Auditors. Use of our report 'I"Iiis report is iiiade solely to tlie clidl'itable company's Ineiiibers, as a body, in accordaiice witli Cliapter 3 of Part 16 of tlie Coinpanies Act 2006. Our alidil work lias beeii Lindertaken so tliat we Inigylit slate to tlie charitable compaiiy's IneiT]bers tliose iiialters we are reqiiired to stale lo thein iii ali auditors, report aiid for no oilier piiri)ose. To tlie till lest exteiit pei'iiiitted by law, we do iiol accept or c15siiiiie rcspoiiqibi lily to aiiyoiie oilILr tliai) lic cliaritclble coinpaiiy aiid tliL cliarilable coinpaiiy's iiieinb¢i'5 a body, tor Olir alidil work, lor tliis I'epor tor Ili¢ opiiiioiis we liav¢ forined. Billy Di., iioi. Statlltory Aiid itor) for aiid oli be of Lyiiii DrakL & Co Ltd Slatutoi'y Aiiditoi's 1st Floor 34 B-D Maiii Street Moira Co. Ariiiagli BT67 OLE 24 Noveinber 2023 26