l<lili TogÈth¢r B¢lf#it
lrtd*p*nd¥ht #u(litorJ' report to the inethberj of
Kldj To%*ih¢v B*lfthJl
Oplnlon
We liuv¢ audlt¢d the fiiiancial yllll¢meiity of Kld$ Togeiher Belfa9t for Ilir year ended 3 I Match 2023 w11i¢h
C0111priNe Ilie St￿leme11t of findii¢i4i1 A¢ilviti¢g , tlie Balaii¢e 5h¢¢l the CllJ11 flow Slal¢inent aiid notes to the
fitJan¢lil statem¢nt%, iiiclLidi11g $ignificAiil a¢¢otiniing poliGi¥J.'I'h¢ finall¢ial reporting ftttm¢work that has been
applied iii their pr¢pi¢ ration ij applicablc Imw und United Kingdom A¢ctsunlln¥ Standardo, i11¢1tsding Financl81
R¢portillg standard 102 Tlid Flnanclal Reportlng Siaiidard appll¢abl¢ In Ihe UK aiid R¢publl¢ of Ireland
(Unlt¢d King<loiM 0¢llrrally A¢¢¢pied A¢Lountiiig Pracil¢¢),
In our oplnlon, th¢ fillan¢lal Jtal¢menls',
give a tru¢ aiid f4llr view of the slu1¢ of the charitable COfiiP8ny'i llffalrj JJ al 31 Mar¢h 2023 t￿d of Itj
Incoining reJ&oui'e¢J aiid llppliLatlon of resoup¢eJ, for t11c Y¢41' then ended;
have be¢n properly pFepared iij accordance with Uniled Kiiisdom Oen¢rally A¢¢eoed Ac¢ountlng Prn¢li¢e'
and
h#v¢ be¢n ptepured In a¢¢otdon¢¢ witli the requlr¢menti of the Companl¢s A¢1 ?006,
BAil• for oplnlon
We ¢oiidii¢lcd our ¢l(Idil Iii £lccordance wllh Intetnallortol Siandards on Audltlng (UK) (ISAI (UKI) and
appllcabl¢ law, Our r¢si)0119ibilitieg uiider 1lioy¢ sluiiaardg are further d¢s¢rlbed lil Ili¢ Aiiditor's re)poiiyibllitiei
for the dudil of tli¢ finan¢lal 31alemenls seclioii of OUT report, Wt are Ind¢pendent of Ilie charlty iii ac¢ordance
wlih tli¢ ¢1hi¢ul req(Ilr¢in¢iil8 ihat are r¢l¢vant lo oiit audit of the fiiinncial sllllemeiils In the UK, including the
FRC'J Eihi¢nl Standllrd, and we have fiilfilled oiir other eiliicil reipon9ibililie$ in g¢cor(liiiJ¢¢ willi these
requiremcnty, We b¢li¢v¢ tlial th¢ audit evld¢nce we huvr obtained ig guffiii¢nt niid 47ppropriille lo provlde a
bayiy for our opliiloii,
CoDeluslonJ relitlng to g4)Ing ¢onc¢rn
In lludiling tli¢ fii7nncial $tal¢m¢iilJ. Iv¢ have ¢on¢lud¢d thut Ihe ttuJt¢¢i' u>¢ of the yoinffjj Lonrern bisij of
a¢¢ovnlinB In the pr¢pHrMtlon of ihe finaiicio15111 leiM¢iits iy approprlut¢.
ose(l on tli¢ work we hllve perforined, we have noi Idcniified a17y mul¢rial uiicertSii111ies relatiiig lo events or
conJltlonJ that, indlvldiially 01, ¢01leLtlvely, mlly cast frignifl¢ant doubt oli th¢ ¢liariliible coinpany's 4bi lily to
coijlinue og a goin¥ coiiceni for a peiiod of al leag1 Iw¢lv¢ nioiiilij ftom wli¢n11)e finaijclal .gialcm¢nlJ are
auihorised for is•U¢.
How¢v¢r. we ¢annot predi¢t hll fiittire cvenls Ot ¢ondlilons aiid ¢iJ jubieiiueiil ¢veiils Inay rcsuII Iii oulcom¢J
th41t nr¢ IIic011yi$l¢nt wli11 judutiiienly that wer¢ t¢itsonable glt the Ilme they were made, Ili¢ tsbjence of r¢fereilC¢
to È mat¢rl&l iincert8iniy in this llliditvr's ieporl is not a giiaronle¢ Iljal ih¢ Compllny will ¢onlilllle in op¢rttfion,
OLlf respoiisibililles and the reiponsibilltlej of th¢ ttllSte¢s with resp¢¢l lo going ¢01i¢¢rii nre d¢g¢rlb¢d11i the
r¢l¢vallt secti011B of thlj teport,
Oéher lrtfoymallon
The ot11¢r inforination ¢ompriyeJ Ili¢ infomiotion Incliided Iii the amnual r¢port, othtr than th¢ a¢¢ounlJ and oiir
audilorg report Ili¢i¢on, Th¢ IYLl8t¢ey ar¢ re3ponsibl¢ for ilie other infoi'muliort. Out opinlon oll the a¢¢ountb
do¢g not cover the other InforiT]allon and w¢ do nol ¢xpres9 airy form of asJUt&nee ¢on¢lusion Ihereon.
In ¢onneclion witli our eudit of t11e a¢Lounlg, our tespongibilityls lo tead the other iiiforrnalion and, In doing
#o, coii$ider wl)¢ih¢r the other illformalion is IMal¢rially iii¢onsi8t¢nl wlth the a¢¢oiin19 or (rtjr knowledge
obta111Ed iij th¢ audit ut otherwise Mppear8 lo be materially mi$$l*ted, If w¢ Id¢nlify su¢h mal¢Flal
in¢onJlst¢n¢i¢J or uppai'¢nt material migJlal¢inents, w¢ gLt¢ r¢qulr¢d to del¢rmine wh¢ih¢r there 1$ A matetlal
mi85t&l¢meiit in lh¢ a¢¢oiints oi, a mlllerikl illis$tatem¢nl of the othet it)foi'matlon. If, based orj th¢ work we
have p¢i'formed, w¢ ¢on¢liid¢ that Ih¢t¢ 1$ a mal¢riAI mi5sIMt¢ment of iliis other infoi'matioi), w¢ ate re4uiYe<l to
report that fa¢t,
W¢ IiAV¢ nothlng lu r¢port in th1$ tegatd,
Pag* 13

Kl(ly Tog•th#r H*llgJ¢
lMdÈp¢￿dènt audltorj, r¢port to th• th¢mberi of Kld• To¥èth¥r B*lfa*t ¢onlIn￿liE
Oplnlonj on oth•r mMtt¢rJ pr•*erlb¥d by th4 eompinl¥J A¢1 2006
In Oiir opinlon, bas¢d on the woi'k iind¢rtJken in th¢ e(Jur$¢ of our aiidit,,
the informAtiuii glvcii ili tli¢ Itus1¢¢i' ft¢poti, whi¢h Iii¢ludra lh¢ direelorn, r¢pori prepared roy the purpogei or
company law. for the fin*n¢l*l y¢ir for whl¢li th¢ finan¢lal Jtlll¢iii¢ntJ ar¢ pr¢p#red is ¢vn$i*teiit wilh tli
rinancial slatem¢iits' #iid
the directory, report 1ii¢liid¢(I wlihln Ili¢ IruJte¢J' r¢porl Iiaj been prepared in accordfinc¢ wlih appllcable leBal
r¢quirgmenl&,
Mlltllri oh wlileli wo r¢qulred tts report by ¢x¢epllon
We hav¢ nothlng to teport In re0￿¢t of111e followlmg iknHll¢rJ In relalioii lo whl¢h tli¢ Compa111e8 A¢t 2006
r¢quite9 us lo r¢por¢ lo you If, 111 our opliiloii.,
the Inforinstlion slY¢n In Ihe finan¢lal Jlalenienly IJ Iii¢onJlBt¢nt In Aiiy matsrlal r¥sp¢¢I wlili Ihe triiJt¢eJ'
teport; or
Iiifficleni d¢COllSltins r¢vordJ httve not b¢¢i1 kept, or
the flnAn¢lal italem¢nly ar¢ not In llgre¥ineiil with th¢ U¢Lounling recordg; or
w¢ liav¢ not re¢¢lv¢d all tlie111formalion and ¢xplAnatlon$ w¢ reqiilre for our iudil.
RoJponilblllll¢i of truJt•¢i
As explalned n10re fully iii Ilie Stal¢m¢nt of IruJle¢J' Reipoi7ilbllltitJ, the truile¢i, who ure algo t11¢ Dlreclors
of th¢ ¢liarily for Ili¢ purpoye of eumpaiiy luw, are r¢ypoiiJlble for 111e pteparailoii of the <i¢counly arid for b¢liiB
5o1i$fied thal th¢y give a Iriie and fJii' view, rfnd for siich iiiQfiial Colilrol as Ihe coinmltle¢ deterrnine ly
ne¢¢$Bgty to ¢i?able th¢ pteparalion of ¢ic¢oiinl$ Ihlil are free ftorn IMal¢rial misstatement, wheih¢r du¢ lo fraud
ot ¢trot.
In preparing the accounls, Ili¢ trusiees ar¢ responslbl¢ for asJeiJ111g Ihe ¢1iarligJ ablllly lo ¢onilnue aj * golng
¢oiicern, disclosing, as &pplicablc. niallers related to 801118 coi]¢ern and iising tl]¢ goiiiB ¢oi)L¢r116aJis of
a¢¢ountlng uiil¢i$ Ihe Irusl¢¢J ¢llher inlciid lo liquld&l¢ lh¢ ¢harlty or to ceasc oper£Jlions, or hllY¢ iio r¢iliyil¢
Iieriillllv¢ biit to do Jo.
Amdltor'i r#iponilbllltlei for ¢h4 of th¢ flnanelil ila¢¢m¢ntJ
Our obJ¢¢lives at¢ lo oblllin reasonable &Jiutan¢¢ abolit whether th¢ fi11an¢llll Jtlllem¢nlJ aj a whol¢ ire fr¢¢
from fflal¢rlal miJylateni¢nl, whether duc to fillu<l or ei'ror, and lo isiue an auditor'y r¢port Ihht iiiclud¢s Olir
opiiiioii, R¢ayonabl¢ asjurance iy a high level tsf a55uran¢e, but 15 not a guarantee Ihal an audit condu¢lcd in
¢¢otilan¢tt will) ISAS (UK) will alwMyJ delecl a nialeri81 Inisylalemenl when il exislg, MIsglAtemenlB ean Arise
from fraud or error and av¢ congld¢ted mglerial if, individLi8lly or in the a¥gte#8le, they Could reasonably be
¢%pg¢f¢d to iiitlueiice the econornl¢ d¢¢isiOI1s of ugerg taken on lh¢ bosii of tliese findn¢ial 91atemenlJ.
P4q¢ 14

Kldj Togéth*r Belfiit
Exé*ttt ¢0 wlili'h the yudlt WAJ e#pabl¢ of d¢t¢¢tlng Irr¢gulirl¢leJ, In¢lii<lltsg froud
Irtegtilllrilieg, InL'liidiiig fra(Id, are111AlaiiL'¢$ uf noii.¢ompli¢in¢e Wlth Aiid re8iillliiony, We Oe$lgii
ptocediires Iii line with olif fesponsibiliileg, oiiilintd abov¢, lo (l¢te¢l malerial rnis$ldlemenls in te$pect of
irtegLilnrÈtlts, includlrtg fra(Id, T11¢ e.xtent to which oiir pl.￿ed11t£S ar¢ Capable of deleeilng Itr¢gulaiiti¢y,
111cludin8 fra(Id Ig d¢l*ll¢d below;
We Idenlifl¢d tli¢ are#s ofiawi a11d regulation# that Could t¢a$onably be ¢xpected to have a Inaleri411 effect on
the finaiiclal glalemettlg aiid rl>kJ of mlll¥rial 11i19glaleii)ent diie tÉy ftlliid, using our iiiiderjlandliii of Ili¥ ¢iililgs
iniliijlry, resiillltory eiJvltonm¢nt and oih¢i externèl fllclorj aiid inqiiiry wlih the Ttlisie¢s. In adililion, viir I'lsk
*uieBsmeni ptocedLirei intiliid¢d,, Iiiqiilrlns with Il)e Tiusieei as to the cliirllteg policieg llnd ptocediii¢s
I'eBaidln8 ¢ompliniice wlth IMWJ aiid tegulalions and prcveniion and delcclion of ftttiid; inqiili'ing wlleihcr the
Triiil¢¢¥ liav¢ knowledg¢ of any &ctLial or Ju8pe¢l¢d non-¢omplilln¢¢ with lawy or re¥ulAliony or
11leged fraiid; Inip¢¢tlng t11¢ ¢httrlil¢i iegulalory and legal correipondel)¢¢' aiid rtodlng Boai'd mliiul¢i.
We dlJ¢u•Jcd idenilfi¥d laws Ind rcgulatlong, fraud rljk fiiclory and the need lo r¢fl18111 alert bmong 111e iudli
team.
'I'he chatlty14 siibJe¢t to lawg aiid regulatlons ihal dlrectly 14 ffecf Ihc flnaiiclol slalemenls chlli'lty lliid fini111cial
r¢porlln¥ lesi811< tl(yn, W¥ uyse55ed the extent Df cvinpli8nce wlih Ihe8¢ lawg 7¢ lid r¢%ulaiions ny purt of our
prokediir¢y oli the r¢lat¢d financial slateinrnl ilemj, includlng a•Jesglng lh¢ finai1¢ial qtatemenl dl#cloJLir¢s llnd
agr¢einy them to ¥itppotÉlng dociim<nlatlon wlien necejjary,
Th¢ ¢hatlty IJ iubJ¢¢l to mlliiy ot11er1owJ niid regulallonj where the ioftJ¢qu¢nc¢J of Hoii.¢ompllon¢e coiild
hav¢ a mAterihl ¢ff¢ct oli Mmoui?13 or dlsLloJiire$ iii the financlal 31alementJ, for ins¢anc¢ Ihrotl817 the
Iimpositioi) of fin¢J or liligallon. W¥ Id¢nti fi¢d the following 7¢ r¢a8 ag Ihoje mosl Ilk¢ly to hav¢ 3ii¢h an eff¢¢l',
heali11 A111d >ifetyg hnti-bFib¢ryi ¢mployinent law. ¥nviroiinienlul luw,
Audltlng standswdj Ilrnit Ihe requlr¢d uudlt pYo¢edtsr¢J to identify iion.¢omplla11¢¢ wltli Ih¢i¢ non-dlr¢¢t10WS
find regulalioiil lo inquity of the Ttusl¢¢J And insp¢¢tlon of regulatory and legAI ¢orr¢spoiid¢n¢¢. If any, Tl)¢Je
Iln)ited ptoc¢diireg dld iiirt Id¢niify nLtual or Juyp¢¢ted non- ¢omplian¢e,
W¢ IJJeJg¢d ¢venls or wnditionj Ihnl coiild indic14 ie Inceiiilve or pi'eiJLir¢ to ¢OlniiJil fraiid or provide an
opportiinity to co1￿1￿11 fr4iiid, Ai tequircd by aiidilin4 slandard•, we p¢rforir¢d pro¢ediites to Addrejg th¢ tljk
of monAgem¢iil ov¢rri(Ic of coiitroly. On Ihli audit w¢ do not beli¢v¢ there li a ftaiid iijk i¢lul¢d 10 r¢v¢iiiie
fr¢¢ognllion. W¢ did not Id¢nllfy any llddilloiial ftaud rlsks.
In respon$e io rlyk of fraud, w¢ 8150 performed proee(lur¢s111rliidlns; Identifying jOLlI'iial ¢111rl¢J lo l¢Jl bosed
on rijk ¢ril¢rla and comparlng Ili¢ Id¢nilfi¢d ¢iilrl¢s lo Supporting d￿tsMentatIOn, evalu4lting Ili¢ buslne$J
purpose of 8lgnifiL'ont Llllusiial trunyu¢tioiis' asg¢15ing gigiiifi¢ani ll¢¢ounlins eslimiies for bills, and a•geiglng
tli¢ dis¢losLir¢y iii the fiiian¢iil ai&lemef)Is.
Owing l(1 th¢ inh¢t¢nt Ilmilalioni of an audit, Ihete 58 Gli unavoldnbl¢ tijk IhAt w¢ mny iiol have detected some
mAt¢rial rn155latern¢nly in th¢ financilll 9tatemenly, even though we have prop¢tly plann¢d and performed our
lludil in a¢cordartL¢ witli aiidiilng ylindatds, For example, the further t¢mov¢d tton- ¢omplianue willi lav¢$ aiid
reiuldtions (iireBularitle.g) f5 fr0111 th¢ ¢v¢nl8 and Iransagllohs refl¢¢t¢d in Ihe fiMan¢lal gt4lein¢nl$, Ih¢1¢sY
Ilk¢ly the inherently liiiifled pro¢edures requlred by auditing Jlandardi would identlfy it,
Pigé IS

Klilj Tog¥th¢r B¢if#*t
In addition, wilh any aiidli, Il)ft¢ rf ttTaln% 11 higher ii9k of hon-delc¢lioi1 of Irr¢gulariti¢g, 14 S thes¢ Inay
involve collii8iDn, fotgety5 intenilonhl omisyions, IMiJrepte3e11titloiig, br the overtide of Ii)Icrnal COf)IrulJ. Wc
are iiot tespoiiglbl¢ for ptev¢ni111g liorpcompllai)¢¢ and cannot bt ¢xp¢cled lo dcle¢t non- compliancc with
lawy and regul01ioiis,
A furth¢r d¢s¢rlpi14)n of oiir reipoii9ibilltitJ fot tlit SlLidit of Ilie ic¢ountJ Is Iocai¢d on th¢ Pliian¢lal Reportit)
Coiiii¢il'y website ai: http;/lwww,frc,orM,Lik/audilot$ r¢Jpon$ibillll¢>, Thij d¢$¢ripilon forma pirt of our
lid itor'y t¢port.
The purpoje of our audlt work Amd to whom we owe our reiponilblllilej
This iLporl ig niadc solely lo th¢ ch<irliabl¢ ¢ompaiiy's Incn1beri, as a body, In ￿￿Or￿an¢¢ wlili Chaplet 3 of
Patt 16 of th¢ CDniph11ies Act 2006, Our audit work has been Lind¢rlaken io that w¢ Iniullt Jtaie lo tli¢
cliarllable Lonipangs meinbero thu9¢ InJtl¢ry w¢ ire r¢quired lo slate lo lein In in &udliorJ' report and foi, no
other purpolc. To the fijllegl exleiil perinliied by law, we do ijol &¢repi or iSSLime reypoi)sibility to aiiyOII¢
other ihMI) the chrtril#ble compaiiy anil th¢ ¢hui Iioble ¢L)mpoiils Inenibcrj ag a body, for oiir Mudil work, for Ililj
report. or for th¢ opinlong we h41ve formed.
Rlchllrd M¢Clay FCA (Sertlor Stllutory Amdltor)
For llnd oft beh#lf of M¢Creéry Turklngton Stockman l.TD
I LAnyoii Quiy
BELFAST
BTI 3LG
Chgrtored Ateountnntj
20th D¢¢omber
PAkt16