LORD ENNISKILLEN MEMORIAL ORANGE SOCIETY
COMPANY LIMITED BY GUARANTEE
INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF LORD ENNISKILLEN
MEMORIAL ORANGE SOCIETY
Page 6
YEAR ENDED 31 DECEMBER 2022
Opinion
We liave aLidited tlie finaiicial slateineiits of Loi-d Eiiiiiskillen MeiTJOI-ial Oi'an<Te Society (the 'cliai'itable
coinpaiiy".) for tlie year ended J l Deceinber 20?2 wliich coinpi'ise tlie Staleineiit of Fiiiancial Activities
(inclLidiiio incoine and expenditui'e accoiint}, tlie Balaiice Sheet. tlie Stateinciil of Casli Flows and Iiotes
to tlie fiiiancial stateiiieiits, incliiding a siiiniiiaiy of sigiiificanl accoiiiitiiig policies. Tlie fiiiaiicial
reportiiig f1-aiiie￿I0rk tliat lias beeii applied iii tl)eii' pi-eparation is applicable law and Uiiited KinTrdoin
Accoiintiii(r Staiidai-ds: iiicliidiiio Fiiiaiicial Repoiliiig Staiidard l O? TIFe FiiFaF7cial Repoi'liiig Sioi?dai-d
opJ)licable 117 117e UK aiFd Repiiblic of l/-cla17d (Uiiited Iciiigdoin Geneixlly Accepted Accoiiiiting
Pi-actice).
Iii oLii' opiiiion tlie fiiiaiicial 5tateiiieiitS=
(Five a true and fail- vieiii of tlie state of tlie cliai-itable company s affails as at ) l Deceinber ?0?2.
and of it5 incoining I'esoLlI'ces aiid applicatioii of resoiirces: iiiclLidiiig its iiicoine and expeiiditiire:
for the year theii ended-
have been pi'opei-ly prepai'ed in accoi'dance with United Kiiigdoin Generally Accepted Accoiintiiig
Pi-actice; and
have beeii prepai'ed iii accoi'dance witli Ilie reqiiireineiits of tlie Coiiipanies Act ?006.
Basis for opinion
We condLlCted our audit in accordaiice with Intei-national Standard5 on Aiiditing (UK)(ISAs(UK)) and
applicable law. Oui- i-espoiisibilities ui?dei- those standards arc fuither desci'ibed in tlie Auditor's
i'espoiisibilities for tlie aLidit of tlie fiiiancial stateiTJeiits section of oiii- i'epoit. We al-e independent of tlie
chai'itable eoinpan)i in accoi-dance witli the ethical i-eqiiireineiits tliat al'e i-elevaiil lo OLir audit of the
fiiiatjcial stateineiits in tlie UK: inclLidii](y tlie FRC'S Etliical Staiidai-d, and tlie pi-ovisions available foi-
sinall entities. in the circuinstaiices set OLIt in iiote ?0 lo tlie finaiicial stateineiit5, aiid we have fiilfilled
OLir othei. etliical i-esponsibilities iii accordance witli these rcquii'einents. We believe tliat the aLidit
evidence we have obtained is Slifficieiit aiid appi'opi-iate to pi-ovide a basis foi. oiii. opinion.
Conclusions relating to going conccrn
In auditing tlie tiiiaiicial slatenieiits: we have concllided that tl)e triistees. use of tlie goino coiicern basis
of accoiinting iii the preparatioii of tlie fiiiaiicial stalenieiits is appi-opi-iate.
Based on tlie woi'k ive have peifoi-iiied, Ive liave Iiot ideiitified aiiy Inatei-ial Liiiceitainties i-elalino to
eveiits oi- coiiditions tliat iiidividLially oi. collectivcly.. Ina)r c￿t gionificant doLibi oli tl)e cl)aritable
coiiipaiiy's ability to coiitillLie as a uoiiio coiicei'ii foi. a pei'iod of at least twelve iiioiitlis fi'oin wheii tlie
rinaiicial stateiiients al'e aLltlioi-ised foi- issiie.
OLir i-esi)oiisibilities and Ilie i-espoiisibilities of tlie Ii'LlStees M'itli respect to ooing concern ait desci-ibed
in tlie I'elevanl sectioiis of iliis i-epoil.

LORD ENNISKILLEN MEMORIAL ORANGE SOCIETY
COMPANY LIMITED BY GUARANTEE
INDEPENDENT AUDITORS, REPORT TO THE MEfvlBERS OF LORD ENNISKILLEN
MEMORIAL ORANGE SOCIETY (continued)
YEAR ENDED 31 DECEMBER 2022
Page 7
Other information
The trustees al'e I'espoiisible foi- the otliei. infoniiatioii. The otlier iiiforiiiatioii coinprises any iiifonnatioii
otlier tliaii tlie finaiicial stateiiients and oiii- auditoi-'s I'eport thei'eoii. Oiii. opiiiion on tlie finaiicial
stateinents does not covei. tlie otliei. inforiiiatioii aiid: except to tlie extent otliei'wise explicitly staled in oui.
repoit. we do iiot express any foi'm of assuraiice concliisioii tliei'eon.
In connectioii witli oiii. aiidit of tlie fiiiancial stateiiieiits. OLir respoiisibi lity is to l'ead tlie otlier iiifoi-liiatioii
and, iii doing so, con5idei' wlietlier tlie othei- inforiiiation is iiialei-ially iiiconsisteiil Miitli tlie fiiiaiicial
stateineiits or oiir kiioivledge obtained in tlie alidit or otlierivise api)eai's to be iiiaterially Inisstaled. If we
ideiitify SLicli Inatei-ial iiicoiisisteiicies oi. appareiit Inatei-ial Inisstateinents. we al-e i-equii-ed to deteiiniiie
ihetlier tlieTe is Inaterial Inisstateiiient in the finaiicial stateiiieiits or a iiialei-ial inisstateiiiei)t of Ihe othei.
iiifoi-lnation. If. based on the woi-k" we liave pei-fornied, Mie conclLide that tliei-e is a Inatei'ial Inisslateinent
of tliis other infonnatioii. Mie al-e i-eqLliI'ed to i-eport Iliat fact.
We liave notliiiio to report in tliis Fegai-d.
Opinions on otlier matters pi-escribed by the Companies Act 2006
Iii our opinion, based 011 tlie woi-k iindeitaken iii tlie COLlI-se of tlie audit..
the infor]natioii given in tlie trustees, I'epoi1 (incorpoi?tiiig the directoi's. i-epoit) foi. tlie fiiiancial
yeai. foi. whicli tlie fiiiaiicial statements al-e pi-epared is consistent Miitli tl)e financial stat¢iiients- and
tlie directors repoit has been prepai-ed in accoi'dance with applicable legal i-equirements.
Matters on Ivhich Ive are required to report by exception
Iii the light of our knowledge and iinderstanding of tlie chai'itable coinpany aiid its enviroiiment obtained
in the course of tlie aLidit, we have not identified In1( terial Inis5tateineiits iii tlie directoi-s, repoil.
We have nothing to repoi't in respect of tlie following niatters iii relation to H'hicli the CoiTJpanies Act
2006 IEqLiires us to i-epoit to you if: in oui. opinion:
adeqLiate accountino I'ecoi-ds have not beeii kept: 01- I'etLiriis adequate for oiir aLidit liave iiot beeii
received fi'oiii bi'aiiches iiot visited by LIS- OI.
the financial statenieiits are not in agreeinent witli tlie accolllltiiig recoi-ds aiid i'etuims: oi-
certaiii disclosLires of dii-ectors. I'einiinei'atioii specified by l(IMi al-e iiot iiiade; or
we liave not I'eceived all the infoiiiialioii aiid explaiialioiis FeqLliI'e toi- oiii. audit. oi.
tlie trLlStees wei-e iiot eiititled to pi'epai-e tlie fiiiancial stclteiiieiils iii accoi-dance ivith tlie sinall
coinpanies i'egiine and lake advcllltaoe of the sniall coinpanies. exeiiiptioiis in pi'epariiig tlie
directOl-S' IEPOrt aiid fi-oiii tlie I'eqiiii'eineiit to pi'epai'e a st17tegic repoil.
Responsibilities of trustees
As explaiiied Inore fiilly iii tlie stateiiieiit of dii-ectoi-s. i-espoiisibilities set OLIt on pages 4 and 5. Ilie
ti-ustees (who are also tlie dii-ectors of Ilie cliaritable coi)Ipaiiy foi- tlie PLII-POse of coinpany laKv) icl-e
re5poiisible foi. tlie prepai'atioii of tlie fiiiancial stateilleiits and foi- beiiig satisfied tlial tliey oive aiid Ii-lie
aiid fail- view. aiid foi. SLicli iiitei-iial coiiti'ol as Ilie tl'Lislees delei'iiiiiie is Iiecessai)I to eiiable tlie pi'epai?tioii
of fiiiancial stateilleiits tliat 2( I'e fi-ec fi'oiii Inatei'iic I iiiisslateiiieiil. wlieiliei. dlie to fiaLid oi- eriDI'.

LORD ENNISKILLEN MEMORIAL ORANGE SOCIETY
COMPANY LIMITED BY GUARANTEE
INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF LORD ENNISKILLEN
MEMORIAL ORANGE SOCIETY (continued)
YEAR ENDED 31 DECEMBER 2022
Page 8
Responsibilities of trustees (coiiliiiiiecl)
Iii pi-epai-iiig tlie fiiiancial staleineiits, tlie IrLlStees are responsible for as5essintr tlie cliarilable coiiipany's
ability to contiiiiie as a goiiig concerii, disclosis1(J as applicable: illattei's i-elated to goiiig concerii aiid
Lisino tlie going coI)cern basis of accoLinting Linless tlie tl'LlStees either inteiid to IiqLiidate the charitable
company or to cease opei-atioiis: or liave iio I'ealistic alteriiative but to do so.
Auditor's responsibilities foi. tlie &2udit of tlie fin#nci2& I statements
Oiir objectives at-e to obtain reasonable assiii'aiice aboLII ￿1]let1]e1. tlie fiiiaiicial stateineiits as a Ki,hole are
fl-ee fi-oin inatei-ial iiiisslateiiieiit, wliethei. diie to fi'aiid 01- ei'i'or: aiid to issiie ali aLiditoi-'s i-epoi't tliat
iiicliides oiii- opinion. Reasoiiable assiii-aiice is a liigli level of assiirance, bLIt is not a gilai'aiitee Iliat ali
aiidit coiidiicted iii accordaiice ivitli ISAS (UK) will a]￿lay5 detect a Inatei-ial iiiisstateinent ii,lieii il
exists. Misstateinents can arise froin fraiid oi. eri'oi. aiid al-e considei'ed Inatei'ial if. iiidividiially oi. iii tlie
a(ygi-egate, they coiild reasonably be expected to inflLience tlie economic decisioiis of iisers taken oli tlie
basis of tliese fiiiaiicial stateinents.
Irregularities, including f1711d, are iiistances of noii-coinpliaiice witli lai¥s and iEgiilations. We desigi)
pi-ocediire5 iii line witli oui. i-esponsibilities, OLltlined above, to delect Inaterial Inisstateineiils in respect
of iri'egiilai'ities: inclLidiiig fi'aiid. 'fhe specifsc pi'ocedui-es for tliis en<Tagenient aiid the extent to wliicli
tliese al-e capable of detectiiio jii'egularilies, iiicliiding fi'aLId is detailed below:
Extent to ivliicli tlie au(lit ivas considered cap¢1 ble of detectiniv iri'egularities, including fnud
We ideiitify and assess tlie risks of Inalcrial Inisstalenieiit of ilie financial stateiiieiits, whethei. dlie to
fiaud or en'or: and tlieii desioii and peifoi-ln tlie aiidit procediii-es I'espoiisive to tliose i-isks, includiiig
obtainiiio aLidit evideiice tliat is siifficient aiid appi'opriate to pi-ovide a basis for oiii. opinioii.
Identifyinu 4in(l assessing potential risks related to ii're<Fularities
In ideiilifying aiid assessiiig I'isks of inaterial Inis5tateineiit in respect of iri'egiilai'ities: including fi-aiid
and noii-coinpliaiic¢ witli laivs aiid regulations, H'e considei'ed tlie follo￿111]g=
Audit response to 1'15ks identified:
tlie natiii-e of the iiidiistiy and sector, conti'ol environinent and cliai-ity"'s fiiiaiicial i-esulis aiid
positioii.
curi-eiit COVID-19 envii-onineiit
resLilts of our enqLiiries of Inaiiageillent abolit tlieii- omin ideiitification and assessineiil of tlie
i-isks of ii'regiilai'ities.
aiiy inattei's we idcntified liaviiig obtaiiied aiid reviewed tlic Cliai-it)i's dociinieiitalioii of tlieir
policies aiid pi-ocedLlI'es I'elatiiio to..
ideiitif>'iiio
evaliiatiii(r aiid coinplyiii<F K'itli laHis aiid I'egulations aiid wliethei- tlie), H'ere
awai-e of aiiy instaiices of noii-coinpliance:
detectiiiTr aiid i-espoiidiiig to tlie i-isks of fi-aiid and wliethei. tliey have kiioiiiledge of any
c CtLial: SLispected oi. alleged fi?Iid- aiid
Ilie inlcriial coiitrols establislied to iiiitioate i-isLs of fi-aLid oi. iioii-conipliaiice Hftitli laws aiid
i'egiilations.
tlie Inallei-s disciissed ainoiio tlie aLidit ei)gageiiieiil leaiii I'e(yai-diiio
OCCLir iii the fiiiaiicial stc1teineiils aiid poteiitial iiidicalors of fi'aLId.
lioii, aiid wl)ei'e fraiid Iniglit

LORD ENNISKILLEN MEMORIAL ORANGE SOCIETY
COMPANY LIMITED BY GUARANTEE
INDEPENDENT AUDITORS. REPORT TO THE MEnnBERS OF LORD ENNISKILLEN
MEMORIAL ORANGE SOCIETY (continued)
YEAR ENDED 31 DECEMBER 2022
Page 9
Auditor's responsibilities foi" the audit of tlic flnancial strfltenients (coiiliiiiiecl)
A5 a i'esult of these procedui'es, we considei-ed tlial tlie parlicular areas iii tlie financial statenienls that
wei'e siisceptible to Inisstateinent wei'e i-elated to Inaiiageineiit bias in accountiiig estiinales and
jLidgeiiiciits' iecogiiition, classificalion and coinpleteness of iiicoine. lii coinmoii witli all aLidils undei-
ISAS (Ul<).. we al-e also reqLliI'ed to pei-foriii specific pi'ocedLlI-es to i-espond to tlie I'isk of iiiaiiageineiit
oven'ide.
We a150 obiaiiied an Liiiderstaiiding of tlie leoal and I'egLilatoi'y fi'aiiieivoi'ks tliat ilie Cliai'ily opei?tes iii.
fociising 011 pi'ovisions of tliose laivs and i-egulation5 tlial liad a direct effect 011 tlie detei-lniiialioii of
niatei-ial ainoLints and disclosLlI-es in the fiii<iiicial stateiiieiits. Tlie key laws aiid regLilations we
considered in tliis coiitext included Cliai-it), legislatioi) applicable to Noitliern Ireland, Cliai-ity s
oovei-iijiio docLiinent, einployment law, Iiealth and safet)i aiid lax leo jslation.
In addition: we considered pi'ovisioiis of otliei. laivs and regulation5 that do Iiot liave a direct effect oi)
the financial statements but coinpliaiice witli wliicli Inay be fundainental to tlie Cliai-ity's ability to
operate oi. to avoid a iiiatei-ial peiialty.
Oiii- procedLlI-es to respioiid to i-isks ideiitified iiicliide tlie folloiviiig-.
ideiitifyiiig and assessiiig tlie desigii effectiveness of coiiti'ols manageineiit lias in place to
prcvent and delect fi?ud-
i'eviewino the financial stateliients disclosui-es and testing to suppoitino dociimentalioii to
assess coInpliaiice witli pi-ovisions of i-elevant lamis and reoulations desci-ibed as having a
dii-ect effect on tlie fiiiaiicial slateinents-
enqiiii-ing of Inanageineiit and extei-nal legal advisor5 concei'ning acttial and potential
lititFation and claiins-
pei'fonning aiialytical pi-ocedLlI'es to ideiitify aiiy uiiiisual or unexpected relationships that
Inay indicate risk of Iiiateri(Il misslaleiiieiits due to fi-aud.
readino IninLltes of lneetin￿S of those cliai-ged with govei'naiice;
obtainii)g an Lindei'standiiig of pi'ovisions and holding disciissions with management to
understaiid tlie basis of i-ecognition; and
iii addi'essing ihe i-isk of fraLid t]￿oligh inanageinent override of controls: tesling tlie
appi-opriateness of joiirnal enli'ies aiid otliei- adjLlStnieiits incliidiiig tliose I'elatiiig to I'eveniic
recogiiition; dssessino ivlietliei. tlie jiidgeineiitg Inade in iiiakiiig accoLintiiio estiillales al-e
indicative of poteiitial bia5: aiid evalLiatiiiiy tlie i-atioiiale of an}, sioiiificaiit tiaiisactions tlic1t
are lai-ge: UllllSLial oi- outside tlie Iioiiiial coiii'se of tlie cliai'ity's activities.
We also COliiliiLlI)icatcd i-elev1c Ilt identified laivs aiid regLilatioiis aiid poteiitial fi'aiid risks lo all
eiioaoeiiieiit teains Iiieinbers aiid i-einained aleil to aiiy indicalioiis of fi'aLid oi. non-coinpliaiice wilh laws
aiid I'eoiilatioiis tlii'oLigliout the aLidit.

LORD ENNISKILLEN MEMORIAL ORANGE SOCIETY
COMPANY LIMITED BY GUARANTEE
INDEPENDENT AUDITORS, REPORT TO THE MEtVlBERS OF LORD ENNISKILLEN
MEPklORIAL ORANGE SOCIETY (continued)
YEAR ENDED 31 DECEMBER 2022
Page 10
Auditor's responsibilities for tlie udit of thc financi4¢ I statenients (coiili1114ed)
Because of the inliei'ent liiiiitatioiis of ali aiidit. tliei-e is a risk that we will iiot detect all iri'eglilarities:
iiicliidiiig tliose leading to a Inatei-ial Iiiisstateineiit iii the fiiiancial stateinents oi. iion-coinpl iaiice witli
I'egulation. This risL" increases the Inoi-e tlial coinpliaiice witli a law oi. regLilation is I'einoved fi'oiii the
eveiits and transaclions I'eflected iii ihe fiiiaiicial stateinents: as we will be less likely to becoine amiai-e
of instances of non-coinpliaiicc. Tlie i-isk" is also gi-ealei- reoai'diiig iri'eiJiilai-ities occiiii-in(y dLie to fraud
i-athei. than eii'oi.. as fi'aud involves iiitentioiial concealinent: foi-oei'y.. colliisioii: oinission 01-
Inisi'epi'eseiitatioii. We al'e not i-espoiisible for preventing iion-conipliance aiid caiinot be expected to
detect iioii-coinpliaiice witli all laws aiid I'eoLilations.
As part of an audit in accoi'dai)ce willi ISAS (UK), Mie exei'cise professioiial jLidoemeiit aiid Inaiiitaiii
pi-ofessioiial scepticisin throii(ylioiit the aLidit. We also-.
ideiitify and assess the risks of Inatei-ial iiiisstateineiil of the finaiicial stateinents, M,lietliei' diie to
fi?Lid oi- eiTor: design and pei-foriii aiidit procedLlI-es resi)oiisive lo tliose I'isk5. aiid obtain aiidit
evidence tliat is SLifficient and appi'opriate to pi'ovide a basis foi. oiir opinion. Tlie i'isk of not
detectiiig a niaterial ITJiSStateinenl i-esLiltino fi-oin fi7iid is liighei. tliaii for one resiiltiiig fi'oiii ei-l'oi.:
as fi-aLid illay involve collusioii: foroeiy.. iiitentional oiTriissions: iiiisi'epi'eseiilations, oi- tlie ovei-ride
of intei'iial control.
Obtain an iindei-staiiding of inteiiial conti-ol relevant to tlie aiidit iii ordei- to design audit
procediires tliat are appi'opriate in tlie cii-cuinstaiices, biit not for the pui'pose of expi-essing an
opinion the effectiveness of the charitable coinpaiiy's inteimal control.
Evaluate tlie appi'opi'iateness of accoLintiiio policies Lised and tlie I'easonableness of accoiinting
estiinates and i-elated disclosures Inade by tlie trlislees.
Conclude on the appi'opriateiiess of ilie trustees. Lise of tlie going coiicei'n basis of accoiiiiting
and: based on tlie audit evidence obtaiiied, wlietliei- a Inaterial iinceitaiiity exists i-elated to events
or conditions tliat niay cast sigiiificant dolibt on tlie cliai'itable coinpaiiy's ability to continue as a
goiii(F conceni. If we conclude tliat Inatei-ial iincerlaiiity exists: we are i-equii'ed to di'aw alleiition
in our aLiditor's IEPOlt to tlie i-elated disclosiires in tlie financial statements oi., if sucli disclosiii-es
are inadequate, to Iiiodify our opinion. Our coiicliisioiis are based on the aiidit evidence obiaiiied
LIP to tlie date of oui. aiiditoi s repoil. 14oiiyevei.: fLltui-e events or coiiditions inay cause 11)e
cliaritable coinpany to cease to coiitiniie as a goiiio coi)cei-ii.
EvalLiate tlie ovei'all pi-esentatioii: stl'LlCtLlI'e and conteiit of the fiiiaiicial statemeiits. iiicliidinTr the
disclosiires, and w11ether tlie fiiiaiicial slateiiieiits repi-esent the iiiidei'lying ti'aiisaclions aiid eveiits
in a iiiannei. Èl)at achieves fail- pi-esentatioii.
We coiiiinuiiicate with 11105e charged witli (¥overiiaiice i'e¥Jardin(y ainon(% otlier iiiatters, tlie plaiiiied
scope aiid tiining of tlie aiidit aiid sigiiificc111t aLidit fiiidiiios: inclLidin(F sigiiificaiit deficiencies iii iniei'iial
control tliat we ideiitify diiriiig our aLidit.

LORD ENNISKILLEN MEMORIAL ORANGE SOCIETY
COMPANY LIMITED BY GUARANTEE
INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF LORD ENNISKILLEN
MEMORIAL ORANGE SOCIETY (continued)
YEAR ENDED 31 DECEMBER 2022
Page 11
Usc of our report
Tlii5 I-eport IS iT]ade solely to ihe cliaritable coinpany's ineinbers, as a body, in aecoTdance witli Cliapter
J of Pait 16 of tlie Coinpanies Act 2006. Oui- aLidit woi'k has been uiidei-taken so tliat we iniglit state to
tlie cliaritable coinpaiiy's meinbei-s Iliose iTratlers M'e are i-eqLiired to state to tliein iii ali auditoi-'s i-eporl
and foi- iio otliei- piirpose. To tlie fiillesl extent perinitted by law: Ive do Iiot accept oi. assLiille
responsibility to aiiyoiie otliei. tlian tlie cliai'itable coinpany aiid tlie chai'itable coi)Ipaiiy's iiieillbei's as a
body. foi. oui- audit work: for tliis repoi't. or foi- tlie opiiiions we liave foi'ined.
BRYAN J FRIAR FC
(Seiiior Statlltory ALiditoi')
For aiid oli belialf of
JACKSON ANDREWS
Cliailei-ed AccoLiiiiants
& SlalLltoi)' Auditor
Andi7s Hoiise
60 Gi-eat Victoi-ia Streel
Belfast
BT? 7ET
Date: ..fv.fjA