BOLSTER COMMUNrrY
Independenl auditors, report to the members of
Botster Community
Opinion
We have audI￿d (he financial statements of BOLSTER COMMUNITY for the year ended 31 March 2024
which comprise the Staiement of Financial Activities , the Balance Sheet, the Cash Flow Statement and notes
to the financial stalemenls, including significant accounting policies.The financial reporting framework that
has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including
Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of
Ireland (Uniied Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements..
give a true and fair view of the slaie of ihe charitable company's affairs a5 at 31 March 2024 and of ils
incoming resources and application of resources, for the Year then ended.
have been properly prepared in accordance with United Kingdom Genera]ly Accepted Accounting Practice;
and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducied our audii in accordance with International Sthndards on Auditing (UK) (ISAS {UK)) and
applicable law. Our responsibilities under those standards are further described in the Audiior's responsibilities
for the audit of the financial statements section of our report. We are independent of the charity in accordance
with the ethical requirements Ihai arc rclevanl to our audit of the financial slatemcnts in ihe UK, including the
FRC'S Ethic￿ Siandard, and we have fulfilled our oih¢r ethical responsibililies in accordance wilh rhese
r4uiremenls. We believe thai the audit evidence we have obtained is sufficient and appropriaie to provide a
basis for our opinion.
Conclusions relating to going eoneern
In audiljng (he financial stalemcnts. we have concluded ihat the trusrees, use of th¢ going con¢¢rn basis of
accounting An Ihe preparation of the financial statements is appropriate.
Based on the work we have perfomied. we h3ve no( identified any material uncertainties relating to evenis or
conditions that, individlially or collectively, may cast significani doubt on the charitable company's ability to
conlinue as a going concern for a period of at leasi twelve months from when the financial s(at¢m¢nts are
authorised for issue.
Our responsibilities and the responsibililies of (he wstees with respect to going concern are described in the
relevant sections of this report.
Other information
The other inforniation comprises the infomiation included in the annual report. other than the accounts and our
auditors report ihereon. The trustees are responsible for the other infomialion. Our opinion on the accounls
does nor cover Ihe other infomlation and we do not express any form of assurance conclusion Ihereon.
In Co[￿eCtion ivith our audii of the accounts, our responsibility is to read the other inforniauon and. in doing
so, consider whether the other infomiation 15 materially inconsisteni with Ihe accounts or our knowledge
obtained in the audit or otherwise appears io be malerially misstated. If we identify such material
inconsistencies or appareni material misstatemenls, we are required to deieimine whether Ihere is a materia]
misslatement in the accounts or a maierial misslatement of the other inforniation. If, based on the work we
have perfonned. we conclude that there is a material misstatement of Éhis orher informaiion, we are required to
report that fact.
We have nothing io report in this regard.
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BOLSTER COMMUNITY
Independent auditors, report to the members of BOLSTER COMMUNITY continued
Opinions on other matters prescribed by ihe Companles Act 2006
In our opinion, based on the work undertaken in the course of our audit..
the infonnalion given in the trusiees, Report, which includes the direciors, report PreP￿ed for the purposes of
company law. for the financial year for which the financial staiemenis are prepared is consistent with the
financial statemtnts. and
the directors, report included within the truS￿S, report has been prepared in accordance wilh applicable legal
requirements.
Matters on which we are required lo report by exteption
We have nothing to report in resp¢cl of ihe following matters in relation to which the Companies Aci 2006
requires us to report io you if, in our opinion..
the infonnation given in the financial statements is inconsisteni in any material respect with the trustees,
report., or
su￿1Clent accounting records hav¢ not been kept. or
the financial stalem¢nts are not in agreement with the accounting records; or
we have not received all the infonnation and explanations we require for our audit.
Responsibilities of trustees
As explained more fully in the Staternenl of trustees, Responsibililies, the trusiees. who are also the Directors
of the charity for the purpose of company law. are responsible for the preparation of the aceounls and for being
salisfied thai they give a true and fair view, and for such internal conlrol as the comtnitlee deiermine is
necessary io enable rhe preparation of accounts that are free from material misstatemenl, whether due to fraud
or error.
In preparing the accounts, the trustees are responsible for assessing the charity's ability io continue as a going
concern, disclosing, as applicable, matters relaied lo going concern and using the going concern basis of
accounting unless the twstees either intend io liquidate the Ch￿ltY or lo cease operations, or have no realisti
aliernalive but to do so.
Auditor's responsibilities for the audit of the financial statements
Our objectives are lo obtain reasonable assurance about whether the financial sta￿MentS as a whole are free
from material missfalemenl. whether due to fraud or e￿Or, and to issue an audiior's report thai includes our
opinion. Reasonable assurance is a high level of assurance, bui is not a guaranlee that an audit conduc￿d in
accordance with ISAS (UK) will always detecl a material misstalemenl when il exists. Misstaiements can ￿lse
from fraud or e￿or and are considered material if. individually or in the aggregate. they could reasonably be
expected to influence the economic decisions of users taken on the basis of these financial statements.
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BOLSTER COMMUNITY
Extent to which the audit ivas capable of detecting irregularities, including fraud
IrregU1￿1t1eS, including fraud, are instances of non-compliance with laws and regulations. We design
procedures in line with our responsibilities. outlined above, lo detect material misstaietnents in respect of
a￿egul￿7tie$, including fraud. The extenl to which our procedures are capable of de*cting irregularitie5..
including fraud is detailed below:
We identified the aTeas of laws and regulations thai could reasonably be expected lo have a material effect on
the financial statements and risks of malerial missiatemen( due io fraud, using our understanding of (he entily's
industy, regulatory environment and other exrernal factors and inquiry with the Trustees. In addition, our risk
assessment procedures included.. inquiring with the Trustees as io the charities policies and procedure5
regarding compliance with laws and regulations and prevention and detection of fraud., inquiring wheiher the
Trustees have knowledge of any actual or suspected non-compliance with laws or regulations or
alleged fraud- inspecting the ch￿itIeS regulaiory and legal correspondence; and reading Board minutes.
Wo di4VCUth4ed identified and regulationa"
team.
fraud ri..k factor.e and the need to rèmain alert among the ludit
The charily is 5ubjecl to laws and regulaiions thal directly affect the financial stalemenis charily and financial
reporting legislation. We assessed the exient of compliance with these laws and regulations as part of our
procedures on the relaied financial statement items, including assessing the financial scaiemeni disclosures and
agreeing them to supporting documentation when necessary.
The charity is subject to many other laws and regulations where the ¢on5equence5 Of non-compliance could
have a maierial elfeci on amounis or disclosures in the financial staiements, for insiance through (he
imposiiion of fines or liligalion. We ideniified the following areas as those most likely to have such an ¢ff¢¢i'.
health and safety, anti-bribery, employmeni law, environmental law.
Auditing siandards limit the required audit procedures to ideniify non-compliance with Ihese non-direct laws
and regulations io inquiry of the Trusiees and inspection of regulatory and legal correspondence, if any. These
limited procedures did noi identily actual or suspected non- compLiance.
We assessed events or conditions thal could indicate an incentive or pressure lo commit fraud or provide an
opportunity to commit fraud. As required by audiling standards. we perforn]ed procedures lo address the risk
of management override of controls. On ihis audit we do not believe there is a fraud risk related to revenue
recognition. We did noi identify any additional fraud risks.
In response to risk of fraud. wc also performed procedures including: identifying journal enlrics (o lest based
on iisk criteria and comparing the identified entries ro supporting documentation. evaluating the business
purpose of significant unusual transactions- assessing SAgnificant accounting estimates for bias- and assessiftg
the disclosures in the financial statements.
Owing to the inherent limitations of an audit. there is an unavoidable risk that we may not have d¢t¢cted some
materia] missiaiements in ihe financial slaiements, even ihough we have properly planned and performed our
audil An accordanco svith auditing vtandard. For example, (he furth•r removed non- compliince with laivs and
regulations (irregularities) is from the events and transactions reflected in the financial statements. the less
likely the inherently limited procedures required by auditing S￿ndardS would identify it.
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BOLSTER COMMUNITY
In addition. as with any audit, there remains a higher risk of non-detection of I￿egularlties, as these may
involve Collusion, forgery, inientional on]issions. misrepresentations, or the override of internal controls. We
aro not rc
ponaiblc for. prcvcnting non complianco and cannot bc expectod to dc(cct non complianco M'ith all
laws and iegulations.
A further description of our responsibilities for the audit of the accounts is located on the Financia] Reporting
Council's website at- hiip'.Ilwww.frc.org.uklaudilors responsibilitie5. This descriplion forms part of our
auditor's report.
The pur.po￿ of our oudAt ivork and to whom ive oive our reapO￿lbilitIcS
This re.pnrt 18 marte. .%nlr.ly In t.he. r.hAritAhle. r.nmpany's me.mbe.r.q, a,q A hody, in ac¢nrdancp. wilh e.hapier 1 of
Part 16 of the Companies Aci 2006. Our audit work has been undertaken so tha( we might slate to the
r.harilable, c.ompany'.8 me.Tnbers ihose. maile.r.s wp. are. reoiiireA in stale lo l.e.m in on aiidilnr.s' re.pnrt and fnr nn
other purpose. To the fullest extent perniitted by law, we do not accepi or assume responsibiliiy to anyone
J m0mber￿ aa a body, for our audit ￿'Or](. for thi
othcr than thc charilablc company and thc charitablc company,"
report, or for the opinions we have fomied.
Richard Mcclay FCA (Senior Statutory Auditor)
For and on behalf of M¢Creer.y Turkinalon Stockman LTD
l Lanyon Quay
BELFAST
BTI 3LG
Chartered A¢countAnts
Ilth Decemb 2024
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