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