.B.B.C.Y SURII START
FINANCIAL,
TATEMENTS
R ENDF,D 31ST
ARCH 202
RT
F THE INDII P[1 NDE
T AUDITOR TO THI MEMBERS,
Oplnlon
We huvc uudited thL finaiicinl btatenients of A.B,B.E,Y. Sur¢ Stui'l (the 'chai'ity') foi. the yeai, eiid¢d J l Mairh 2023 wliich
coinpri5e the Stutc'nient ot fiiiuncilll Aotiviti¢s. tlie Balance Slie¢t, the Stll tem¢nt of Cash Flows and tlie notes to tlie financial
sttiteinents, including a siiminui'y of sig?nifi¢aiit accouiitin& policies. Tlie fiiiancilll reportiiig frainewoi'k that has been applied
in thLir pi'eparatlon is applI￿able law and United Kiiibidoin Accoiiiiling Standards, includin&? Finnncial Repoiting Standard
102 Th¢,Ilii(Incial RL'poi'llng,giandard api)liLable in ilie UK, (Iii(l Rtrpiiblic oflrLloiid (United Kin&ydoiM Generally Accepted
Ac¢ounting Pi'acilce),
In our opinioii, the fiiiaiicial stalem¢nts,'
give li trui and falr vlew of tl)c stute of the chiii'ituble coinpllny's atToirs as at 31 Mai'ch 2023 and of it5 incoming
i%sourc¢s and opplicution of resouiyes, Including its income and expenditui'e for the year then ended.
huvv be¢n propei'ly pi'gpured in uLcordance with the Financial Reporting Standai'd 2L pplicable in the UK and
RLpubli¢ of IIEland (I;RS 102) (et'tecilve l Junuiiary 2015) - (Cliarities SORP (FRS102)), tlie Financial Reporting
Stllnduixl applicable in tlio UK und Republic of IIEland (FRS 102);
have been prepared iii accordance wilh tlie re(iuii'ement5 of tlie Coinpanies Act 2006.
Basls for oplnlon
We conducted our audit in occordance with International Slandaitls on Auditing (UK) (ISAS (UK)) and applicable law. Our
responsibilities undei, tliose staiidards ure fLirther des¢ribed in the Auditor's ￿sponSIbl1]t1es for the audit of tlie accounts
s¢ctioii ot our report. We aro iiidependviit of the charity in accoixlance with the ethicul requiirments that ar¢ relevant to our
audit of the u¥coiint5 in tl)e UK, iiicludinLI tlie FRC'S Etliicul Slundiird, and we have fulfilled our other ethical responsibilities
iii acLOI'dun¢¢ witli tliese requii'einents. We believe thut the audit evidenLe we have obtained is sufficient and appropriate to
pi'ovide a b45is for our opinion.
Concluslons rolutlng to golng concern
We have nothing to report in respect of the following motters in relution to which the ISAS (UK) require us to report to you
where:
tlie ti'ustee3' use of the going concei'n bosis of accouiiting in the prepuration ofthe financial statements is not
approprlate, or
th¥ trustees Iiave not disclosed iii the financilll slateineiits any identified matei'ial uncertainties that may cast
signifi¢unt doubl about th¢ ohai'ity's ability to contiiiue to adopt tlie goiiigF concern basis of accounting for a period
of ut l¢ust twelve moiitlis fi'oin the date when the tinancial statements are autliorised foi, issue.
Other Informatlon
Tli¢ other inforinution coinprises tlie information included in the annual report, other than the fiiioncial statements and our
ouditor's report thereon. Tl)e trustees are responsible for the other information, Our opinion on tlie financial statements does
not Gover the other infoi'inalion and. except to tlie extent otliei'wise explicitly stated in our repoit, we do not expi'ess any fonn
of assiirance coiiclusion tli¥r¢on.
In conn¢¢tion with oui. aiidlt of the financial statements, our responsibility is to read the other information and, in doing so,
consider whether the otlier information is rnatei'ially inconsistent with the financial statements or oui. knowledge obtained in
the audit or otherwise appears to b¢ materially misstated. If we identify such material inconsistencies or apparent material
mis5tRtements, we are required to determine whether tliere is a rnateriol misstatement in the financial statements or a material
misstatement of the other information. If, based on the work we have perfornied, we conclude that there is a material
misstatement of this other infonnation, we are required to report that fact.
We hav¢ nothing to report In tlils regard,
Page 8

A.Il.B.l.Y. S
Rf, START
INANCIAL STATf.MF.NTS
OR THI YFAR ENDED 31ST MARCH 2023
I)ENT A
DIT
OTHE MEMBERS,
Miittciry on wlil¢h wo ui'o roqulred to rL'port by ¢xceptlun
In tlii Ilglit of tlie knOwled￿e und underbtaiidingi of tlie Trustees und its environineiit obtained in tli¢ ¢our5e of the audit, we
huve not ideiititlid Inuteriul Imisstatein¢iits In tlie Ti'ustevs, Repoit.
W¢ Iinvts Iiotliiiig io iyporl Iii IYsPVCt of lh¢ followiiig Inullers in r¢lulioii to which tlie Coinpanies Act 2006 requires us to
report to you it., in our opinion:
suftlcient nccouiitiiig records Iiave Iiot beeii kept. or
tho fiiiaiiLiol stlltoineiits iii'e iiot iii agreeii)ent witl) 11)¢ a¢couiiting records; or
cortoiii di%clo%urL'S Ot Iru8tLos' I'oiiiiinei'nlion SP¥LifiL'd by luw al'e not Inade; or
we liavL iiot I'cceiv¢d Jll tlie iiifoi'iiiatioii oiid ¢xplui)utioiis w¢ require for our audit.
Ro%poiislbllltleq of ti'ustees
As oxpluined Inor¢ fully In tlie Stateinent of Trustees, Responsibilities, tlie trustees, who are u150 the directors ot the charity
tor tlie purpose of coiiipany luw, ure responsible for the pi'eparutioii of tlie financiul stutements and for being satisfied that
thoy giv¢ a true and fail. view, and tor su¥h internul control as the directoiB detennine 15 necessaiy to enable the preparation
of fiiiaii¢iol stateii)eiits that are free froin inat¥i'iul mi55taternent. wl)etlier due to fraud or error.
In propiii'lng tho tlnonciul stotoinents. tlie ti'u8toe8 respoiisible for assessing the cl)ai'ity's ability to continue as a going
coniirii, di%LlosinbT, iippli¥iiblo. IniittL'rb r¢liitLd tv bToin&i cuiicern and u&ing the goiiig coiic¢rn basis of accounting unle&b
tli¢ li'usloes #itlier intoiid lo liqiiidiito tlIL coinpuiiy oi. to cLnse operations, oi. liuv¢ i)0 ￿ul]stIC allei'ncltive but lo do so.
Audltor'8 rospoiislbllltles for tlio lludlt of tliL Ililalicl￿] 5tat¢m¢nts
Our obj¢otivgs ure to obtllin rensonuble llssiirlliico ubout wlietliei. the finllncial stulements 115 a wliole are free troin inaterial
IMisstiitiinLnt, wlieili¥r du6 to fi'uiid oi, error. aiid to issuL on auditor's repoi't tliat iiicliides oiir opinion. Reusoi)able assuronce
Is a hlgli l¢vol ()f ossurunc#, but is not a giioront¢e that an audlt condiicted iii accordance with ISAS (UK) will alway5 detect
Inuteriul Ini8StutLIlMent wlien it exlsts. Misstateinents cun urise troin frnud or error and ore considered matei'ial if, individually
oi, in the oggi'ogute, tliey Could reasonably be expected to influence tlie econoinic decisions of user5 tukeii on tl)e basis of
th¥sL tinonciul slulLiiiLnts.
IntllLilnritieb, incliidinb? fruiid, al'e iiistances of noii-¢oinpliui)¢e witli Iuw5 aild regulalioiis. We dLsign procedures in line with
oiir respunsibilitios, outlin¢d abov¢, lo det¢ct Inuleriul ii)isstutL'in¢iit5 ii) respect ol. ii'regiilurities, includin&y fraud, The extent
to wliiLlI oiir pi'or¥dur¢s ai'¢ capuble of detecliiigi ji're&?ulurities, includiiig fiJud, is detuiled b¢low.
I xplllllutlon A5 to what extent the nudlt was ¢oiisld¢i'ed cgpthble of detectlng Irregul￿rItIes, Ineludlng fraud
Tho objectives of our audit iii respect ot truiid, ore to identity and assess the risks of material Inisstateinent of tlie financial
stuteniLnls duo to fruud; to obtuiii Si1￿1cle]1t oppi'oprioto audit evidLn¢e regoi'dingy the assessed risks of Inaterial Inisstatement
due to fi'aud, tliroiigli desigiiing uiid iiMpl¢iiieiitin&i appropi'iate responses to tl)ose assessed risks. and to respond
appropriutely to instuncets of froud oi, suspected fruud identified dui'iiig the aiidil. However, the priimary I'esponsibility for the
pi'ev#nllon and detection of fraud rests witli both Inunagement nnd those Charged with gyovernan¢e of the Churity,
Our approaoh was us follows.,
We obluined un iinderstanding of Ihe legal nnd I'egiilatory requii'einents 4pplicable to tlie charity and consideird
thllt tho most slgnificuiit air th¥ Compuiiie5 Act 2006 ond tlie Fini& ncial Reporting Standard applicable in the UK
nnd Republic ot. Irelund (FR,8 102) (effective l Janaiiry 2Q15) - (Charilies SORP (FRS 102),
Eiiqulry of iiiiinugeiiient. tlios¢ ¢hoi'ged witt) goveri)anc¢ and the entity's solicitors around actual and potenti41
Iltigation 4nd clniins,
Enquiry of entity staff In coinpll&nce fknnction5 to identify any instances of any non-cotnpliance with laws and
regulatlons.
Reviewing fiiiancial 5tutvnient disclosures und testing to SUPPOrtiiig documentation to assess compliance with
pplicable law5 and regulations,
Pag7e 9

i)
fvIARC,
420
DEPEINDE
IT
Audllln¥ Ili¢ i'lsk ol'inni)llgcmenl ov¢rrld¥ ol'Lonlrt)Is, inLluding Ihiy)ugli te5tii?g j()uiTrul ¢nlri¢s und other
odJu&liiieiit¥ Inr uppiM)pi'iulL'iiLss. unLt ¢v&luulliig IliL husinL's% rutioi)iili Ol'bi¥nili￿llnt Ii'un&Nolions oiilside the
norinal course ot businvs8.
A,% piii'l i)faii IlLI(lil In oL¢i)iQui)c¢ iyllh I%As (UK) w¢ ¢x¢irl%e prot'L%sioi)ul.jud86minl und muiiilaln prof¢bsionul sLL'plicism
Ilin)uylii)Iit Ih¢J uiidil, W¢ al.s1)'.
Idi'i)lify un(1 u%s¢ss Ili¢ rl4k8 (It miileriiil Inl88lal¢m¢iil ofihi. flnuniinl slnleinenls. whell)Lr diiLi lo t'rnud oi, 6'ixJi'.
dL81yn iiiid i)Lrl'oi'iii iiudll PlX)knLduiLlS I'Li%pon%ivL4 lo Ilios¢ I'1.8ks. lind obit)in iiiidil evld¥i)knL11)Ul is 8ul'liLieiil aiid
uppl￿pri[1tl1 Iv piDvld# li bii&i% lor oiir oplnion. Th¢ rlsk ol'nol dLILcling o ii)al¥riul iiii¥slalem¥nt iysultiny liY)In
Il'uu(l 1% Ill￿1}¥1. Il)Iiii foi. i)i)¢ ii'.%iilliiig? IiM)11) Ll'lX)r. Ii'uud muy InV()IV￿ Lollusion. I"or¥Lry* iiilenliuiilll oinlsbions,
nil¥rL'I)IL'bL'lltllili)ii,%, i)I' IhL' uvL'I'i'idL Dl'inl¥n)iil coi)Iix)l.
Obii)Iii Iiii undL'i%iui)dii)g r)f iiil¢i'niil ionliM)I IL.ILvniil lo Il)e aiidit in oixler lo d¥si¥n lludil PlYJCL'duiL'S tliat ure
uppix)prlul¢ In IhL' clrG'uin%lunL¥'.%. bul i)()I I'or Ihl. pui'pi)s¥s ol'LxpiL'8sing vpii)ion 01) Il)e elteLlivei)LS8 ol'ih
()iiipiiny'.4 Inl¢i'nul c()nlix)I,
LvnluulL4 Ili¥ iippr()prlulLnLisèb of ucLounlii)y pollcio¥ u4i'LI und thi rcu&i)i)ublL'nLSS ofai¥ounlii)g ¥slimales and
iYlul¢d dlsclu¥urtt¥ Inudl. by 11)c dli'¢6101'.5.
C'.oi)¥liido on 11)0 iii)p)x)prliilLii¥sy ol'ilio (IiiL'knlI)r.s' 115L' uf11)L ¥i)ii)g LQiiLLI'li bu815 ofuoGoui)lingJ lind. bosLd on Il)i'
oiidli ¥vld¥ni4' 1)blulii¢d, i¥l)L4tl)Li' u i)iuli'i'lol uiiii'rliili)Iy I'Ai,%I% ILiliilLd lo 6vLnls ()r Londillon5 11)iil Inay ¢Trsl
8iiiiillliui)I doubl (Jn IhL' cl)ai'ily'8 obilily li) coi)linu¢ &si)InsT ioncLrn, It W¥ L'oncludty 11)ul a iiiulL'I'iol iinL¥rtuinly
'Kisls, Iv¢ ur¢ IK'quli*d lo di'uw ullL'iilinii in oui, uudiloW,% rrp()It lo Ihv rclul¢d disclDsures in th¢ tlnanLial slulementS
oi,, if.%ii¥li (Il%¥1(1suiL'% Iii'L iiiudLLiiiuIL', li) ni()dily oiir oi>ini()ii. niii, L()nLlu%ii)n4 are based on tlie uudit evidLncL
obiiiSn¥d up In oiii, uudlloi s reporl, FIoivL'VLI', lulure ¢v¢iils ur ioiiditi()ii& Inay tIiL Lhurity Iu LfUS¥ lo continutt
a goiii¥ LDiikn¢rn.
L.,valu&lc the oveivll pirs¢i)luilon. slnJ¢luK and co)niL'nl ot Ihc tinanciul blul¥mLnls, inLluding the di,%closures. and
vh¢lli¢i' th¢ tinunciul 8laleinenL8 repr¢benl Ili¢ und¢rlylng Irunsuclions and events in n In￿nn￿r Ihal oLhi¢v¢.8 fair
present￿110￿.
A t'ui'ilii'r d¥811'lpilon ()t'our iYsponsiblllilL'& ti)r Il)u uudil ()t IliL tii)unLiuI slol¥m¥nls is lo¢utLd on Ihc F inaiiciul Reporting
Coun¢ll's w¢b￿lIL ul,, littp;Ilwww.liL'.()ru,ukJuudil¢)ryiii%pi?ntiihililiL'b, Tliix dL'.4L'I'iplioi) foiThs Purt ol'our auditols IL'POrt.
W# communllalo wllli 111116L ¥huryg¢J ivlih 80vei￿lIn￿O Ir¥ardlny. omi)n¥ olhii. Illallgr%, the plani)¢d 8cope and liiDing of the
iidll and ¥lgnifi¥&nl llnLllng¥, inoludln8 ally 8IBnifiLunl di'tiil¢ii¢l¢s In Inici'nul L'onirol 11)al we idenlily dui'ing our uudil.
Ui• of rnport
Tli18 1'LPOrt16 mud¢ solcly lu th¢ ¢lioi,Iiobl¢ iuillpllny's Ineinl)¥N. u bL)dy, in aLLordiin¢L will) Chuplei, 3 01. Puit 16 0l'tl)¢
C'ompiiiilLs 20116 and l￿BUIl1110t)S niud¢ uiid¢r Iliul Ail. Oiii, uiidll iv()I'L l)ii% bLcn iindL%rtiiken so 11)t)I wtt mig>hi slu1¥ to the
lini'lillblu Lompiii)y's InL'inbei's IliosL Inoltoi'.% w¥ urL' lyqu1￿'d to.%lulL lo 11)¥ni Iii ui) aiidiluib, report anil tor no oil)er pul'p￿5¢.
Tu Ihc thllo?¥l exlvnl pornilltLd by luw. we da not aLC¢PI oi. u8¥UI))e It%ponsib511ty le) uNyonL oiliLI' than the Lliuril&bl¥ conipuny
ndllsm
mbei% bod
or our aiidil work. for Ihl.8 r¢porl, or for Ihe oplnions w¢ huvL. tonncd.
LAWRLNCE SHVAREI R F.C.A., Sonlor Stiitutory Aiidllur
IOR AND ON IIEFIALW OF 0'14ARA SHEARER, St#tutory Alldltor
O'IIARA SFIIAREI R
CHARI'fi RLI l) ACCOUNTANTS
AND s'fATUTORY AUDITORS
547 fulls Ro￿d
Dcifosl
B'fi19A13
D*t¢d:
14th SLptember 2023
Page10