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LORD ENNISKILLEN MEMORIAL ORANGE SOCIETY
COMPANY LIMITED BY GUARANTEE
INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF LORD ENNISKILLEN
MEMORIAL ORANGE SOCIETY
YEAR ENDED 31 DECEMBER 2023
Oplnlon
We have audilcd the financial statements of Lord Enniskillen Memorial Orange Society (the 'charitable
ompany,) for the year ended 31" December 2023 which comprise ihe Siatemenl of Financial Activities
(including income and expenditure account). the Balance Sheel, the Statement of Cash Flows and no(es
to the financial statements, including a summary of significant accounting policies. The financial
reporting framework that has been applied in their preparation is applicable law and United Kingdom
Accounling Standards, including Financial Reporting Standard 102 The Financial Reporling Siandard
applicable in the UK and Republic of Ireland (United Kingdom Generally Accepied Accounting
Practice).
In our opinion the fjnancial statements:
give a true and fair view of the state of the charitable company's affairs as at 31 ¥¢ December 2023,
and of its incoming resources and application of resources, including its income and expenditure,
for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting
Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audil in accordance with International Standards on Auditing (UK)(ISAs(UK)) and
applicable law. Our responsibililics under thosc standards are further desLribed in the Auditor's
responsibilities for the audit of the financial slatemenls section of our report. We are independent of the
charitable company in accordance with th¢ ethical r¢quirem¢nls that are relevant to our audit of the
rinancial stalements in the UK, including the FRC'S Ethical Standard, and w¢ have ￿lfIlled our other
ethical responsibilities in accordance wilh ihese requirements. We believe that the audit evidenc¢ w¢
have obtained is sufficient and appropriat¢ to provid¢ a basis for our opinion.
Alfred House
19 Alfred Str￿1
BELPASTBT2 8EQ
DX 39ioNR BELFA9T so
C¢nluryHo
40 C￿￿nI Bu8inf*S VaTk
LISBURN
r38 2GN
L7MaDd¢villcStw¢i
VORTAtK)WN
CM58avo
r6a 3PB
Tel: +44(0)289031 1113
Fax: +44(0)28 9D3i OTTP
Td.. +44(0)289260 T
Vax.. +44(0128 9260 1656
Tel: +44(0)28 3833 28(ty1
Pax: +44(0￿@ 3835 0293
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Pag8 7
LORD ENNISKILLEN MEMORIAL ORANGE SOCIETY
COMPANY LIMITED BY GUARANTEE
INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF LORD ENNISKILLEN
MEMORIAL ORANGE SOCIETY (contlnu8d)
YEAR ENDED 31 DECEMBER 2023
Conclusions relating to going concern
In auditing thc financial statcmcnts. wc have concluded that the Iruslees, use of the going concem basis
of accounting in the preparalion of the financial stalemenls is appropriate.
Based on the work we have perfomied, we have not identified any material uncertainlies relating to
events or conditions that, individually or collpxtively, may cast significant doubt on the charilable
company's ability to contiThu¢ as a going concern for a period of ai least Iwelve months from when ihe
financial statements authorised for issue.
Our responsibilities and ihe responsibilities of the trustees wilh respect to going concern are described
in the relevant sections of this report.
Otber lllforn]vatlon
The oiher infomialion comprises the inforniation included in the annual report other than the financial
statements and our auditor's ￿port therein. The trustees are responsible for ihe other information
contained within the annual report. Our opinion on the financial stalements does nol cover th¢ oth
inforniation and, except to the extent otherwise explicitly stated in our report, we do not express any
forni of assurance conclusion thereon. Our responsibility is to read the other infomiation and, in doing
so, consider whether the other infom￿tIOn is materially inconsislent with ihe financial stat¢m¢nts or our
knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we
identify such malerial inconsistencies or apparenl material misstatements, we are required to detemine
whether this gives rise to a material misstalement in the financial statements themselves. If based on the
work we have perfornied, we conclude thai there is a material misstatement of this other infonnation,
w¢ are required to report thai fact.
We have nothing to report in this regard.
Oplnlons on other matters prescribed by the Companies Act 2006
In our opinion, based on th¢ work und¢rtak¢n in the course of the audit:
the Infom￿l10n given in the trustees, report (incon)orating the dir¢ctors' report) for the financial
year for which the financial statements are prepared is consistent with th¢ financial statements;
and
the directors, report has been prepared in accordance with applicable legal requirements.

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LORD ENNISKILLEN MEMORIAL ORANGE SOCIETY
COMPANY LIMITED BY GUARANTEE
INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF LORD ENNISKILLEN
MEMORIAL ORANGE SOCIETY (contlnued)
YEAR ENDED 31 DECEMBER 2023
Matters on which we are required to report by exception
In the light of our knowledgc and understanding of ihe charitable company and its environment
obtained in the course of the audit, we have not identified malerial misstatements in the directors,
report.
We have nothing to report in respect of the following matters in relation to which the Companies Act
2006 r¢quir¢s us to report to you if, in our opinion:
adcquatc accounting records have noi been kept. or returns ad￿uate for our audit have not been
received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of directors, remuneration specified by law are not made. or
we have not received all the inforniation and explanations we require for our audit; or
the trustees were not entitled to prepare th¢ financial statements in accordance with ihe small
ompanies, regime and take advantage of the small companies, exemptions in preparing the
direclors, report and from the requirement lo prepare a strategic report.
Respon$ibilitie$ of truste
As explained more fully in the statement of directors, responsibilities set out on pages 4 and 5, the
trustees (who are also the directors of the charitable company for the purpose of company law) are
responsible for the preparation of the financial statements and for being satisfied thal they give and
true and fair view, and for such internal control as the trustees d¢temiine is n￿essary to enable the
preparation of financial statements that are free from material misstatement. whether due to fraud or
error.
In preparing the financial statements, the trustees are responsible for assessing the charitable
company's ability to continue as a going concern, disclosing, as applicable, matters related to going
oncern and using the going concern basis of accounting unless the trustees wither intend to liquidate
the charitable company or to cease operations, or have no realistlc altemative but to do so.
Audfitor's responsSb51itles for the audit of the finan¢i#l statement$
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole
are free from material misstatemenl, whether due to fraud or error, and io issue an auditor's report that
includes our opinion. Reasonable assurance is a high level of assurance, bul is not a guaranlcc that an
audit conducted in accordance with ISAS (UK) will always detect a material misstatement when it
exists. Misstatements can arise from fraud or error and are considered material if, individually or in
the aggregate, they could reasonably be expected to influence the economic decisions of users laken
on the basis of these financial statements.
Irrcgularitics. including fraud, arc instanccs of non-compliance with laws and regulations. We design
procedures in line with our responsibilities, outlined above, to detect material misstatemenls in respect
of irregularities, including fraud. The specific procedures for this engagement and th¢ ¢xtent to which
these are capable of detecting irregularities, including fraud is detailed below:

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LORD ENNISKILLEN MEMORIAL ORANGE SOCIETY
COMPANY LIMITED BY GUARANTEE
INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF LORD ENNISKILLEN
MEMORIAL ORANGE SOCIETY (contlnued)
YEAR ENDED 31 DECEMBER 2023
Extent to which the audit was eonsidered e&pable of detectlng irregularitles, in¢ludlng fraud
We identify and assess the risks of material mi5slatemenl of the financial stalements, whether due to
fraud or error, and then design and perfomi the audit procedures responsive to those risks. including
obtaining audit evidence ihat is sufficient and appropriate to provide a basis for our opinion.
In identifying and assessing risks of material misstatemenl in respect of irregularities, including fraud
and non-compliance with laws and regulations, we considered the following:
The nature of the indwtstry and sector. control ¢nviroDment and charity's financial results and
position;
Results of our enquIri￿ of management about their own idenlification and assessment of the
risks of irregularities;
Any malters we idenlified having obtained and reviewed the Charity's documentation of their
policies and procedures relating io:
Identifying, evaluating and complying with laws and regulations and whether they wer¢
aware of any instances of non.compliance.
Detecting and responding to the risks of fraud and whether they have knowledge of any
aclual, suspected or alleged fraud. and
The intemal controls established to mitigate risks of fraud or non-compliance with laws and
regulations.
The matlcrs discussed among the audit engagement t￿M regarding how and where fraud might
occur in the financial slatemenls and potential indicalors of fraud.
As a result of these procedur¢s, we considered the opportunities and incentives that may exist within the
charity for fraud and identified the greatest potential for fraud in revenue recognition. In common with
all audits under ISAS (UK). we are also required to perfomi specific procedures to respond to the risk of
management ov¢rrid¢.
We also obtained an understanding of the legal and regulatory frameworks that ihe Charity operates in,
focusing on provisions of those laws and regulations that had a direct effect on the deterniination of
material amounls and disclosures in the financial stat¢ments. The key laws and regulations we
considered in this context included Charity legislation applicable to Northern Ireland, Charity's
governing document and local tax legislation.
In addition, we considered provisions of other laws and regulations that do not have a direcl effecl on
the financial statements but compliance with which may be fundamental to the Charity's ability to
operate or to avoid a material penalty.

Page 10
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 2023
Audlt response to rlsks Identlfied
Our procedures to respond to risks identified include the following:
Reviewing the financial statements disclosures and testing to supporting documentation lo
assess compliance with provisions of relevant laws and regulations described as having a
direct effect on the financial statements.
Enquiring of marMgem¢nt concerning actual and potential litigation and claims;
Performing analytical procedures to identify any unusual or unexpected relationships that
may indicat¢ risk of material misstatements due lo fraud"
Reading minutes of mcclings of those charged with governanee and reviewing
correspondence with tax authorities. and
In addressing the risk of fraud through management override of controls, tesling the
appropriat¢n¢ss of journal entries and other adjustments including ihos¢ relating to
revenue recognition; assessing wheiher the judgements made in making accounling
estimates are indicative of potential bias; and evaluating the rationale of any significant
transactions that are large, unusual or outside the notmal Cour￿ of th¢ charity's activities.
We also Communicated relevant identified laws and regulations and potential fraud risks to all
engagement teams members and remained alert lo any indications of fraud or non-compliance with
laws and regulations throughout the audil.
Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have
detected some material mi55tat¢ment in the financial statemenls even though we have properly
planned and perfornied our audit in accordance with auditing standards. In addition, as with any audit,
Ihere remains a higher risk of non-detection of irregularities, as they may involve collusion, forgery,
intentional omis5i0ns, misrepresentalions, or ihe override of inlernal controls. We are not responsible
for preventing nonvcompliance and cannot be expected to detect non-compliance with all laws and
regulations.
A ￿rther description of our responsibilities is available on the Financial Reporting Council's website
at htt :Ilwww.frc.or
.uklauditorsres
onsibilities. This description fornis part of our auditor's report.

Pago11
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 2023
Use of our report
This report is made solely to the charitabl¢ Company's members, as a body, in accordance with Chapter
3 of Part 16 of the Companies Aet 2006. Our audit work has been undertaken so thal we might state to
the charitable company's members ihose matters we are required to state to them in an auditor's report
and for no other purpose. To the fullest extent perniitted by law. we do not accept or assum¢
responsibility to anyone other than the charitable company and the charitable company's members as a
body, for our audit work. for this report, or for the opinions we have fonned.
Nlgel Moo
A (Senior Statutory Auditor)
for and on behalf of GMCG Belfast
Chartered Accountants
Stitutory Auditor
Chartered Accountants & Statutory
Audilor
Alfred House
19 Alfred Stre
Belfast
BT2 8EQ
Dated: Tr '6- ?é%-