Re ort of the Inde endent Auditors to the Trustees of Hol Trini Centre OpRnion We have audited the financial statements of Holy Trinity Centrc (the 'charity) for the year ended 31 March 2023 which comprise the Statement of Financial Activities, the Statement of Financial Position and notes 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 Accounting Standards (United Kingdoin Generally Accepted Accounting Practice), including Financial Reporting Staiidard 102 'The Financial Reporting Standard applicable ir] the UK and Republic of Ireland,. In our opinion the financial statements.. give a true and fair view of the state of the charity's affairs as at 31 March 2023 and of its incoming resources and application of resources 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 Charities Act (Northern Ireland) 2008. Basis for opinion We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilities uiider those standards are further described in the Auditor'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 that are relevant to our audit of the financial stateineiits in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concern We have nothing to report in respccl of the following matters in relation to which the ISAS (UK) require us to report lo you where.. the trustees, use of the going concern basis of accounting in the preparation of the fiiiancial statements is not appropriat¢. or the trustecs havc not disclosed in the financial statements any identified material uncertainties that may cast significant doubt about the charity's ability to continue to adopt the going concern basis of accounting for a period of at least twelve months from the date when the financial statements are authorised for issue. Other information The trustees are responsible for the other information. The other information comprises the inforination included in the annual report, other than tlie financial statements and our Report of the Independenl Auditors thereon. Our opinion on the financial statements does not cover the other informalion and, ex¢¢pt to the extent otherwise explicitly statcd in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other inforination is materially inconsistent with th¢ financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are requir¢d to deterlnine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. Matters on which we are required to report by exception We have nothing to report in this regard. We have nothing to report in respect of the following matters in relation to which the Charities (Accounls and Reports) Regulations (Northern Ireland) 2015 require us to report to you if, in our opinion.. 12
ort of the Inde endent Auditors to the Trllstees of Hol Trini Centre the information given in the Report of the Trustees is inconsistent in any material respect with the financial statements. or sufficient accounting records have noi been kept. or the financial statements are not in agreement with the accounting records and returns. or we have not received all the information and explanations we require for our audit. Responsibilities of trustees As explained more fully in the Statement of Trustees Responsibilities, the trustees are responsible for the preparation of the financial statements which give a true and fair view, and for such internal control as the trustees determine is necessary to enable the prepaiation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial stat¢m¢nts, the trustees are r¢sponsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidale ihe charity or to cease operations, or have no realistic alternative but to do so. Auditor's responsibilities for the audit of the financial statements We have been appointed as auditor under section 65(2) of the Charities Act (Northern Ireland) 2008 and report in accordance with regulations made under section 66 of that Act. Our objectives are to obtain reasonable assurdiice about whether the financial stateinents as a whole are free from Inaterial misstatcincnt, whethcr due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Rcasonable assurai)ce is a high level of assurance but is not a guarantee 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 expect¢d to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are instances of non-coinpliance with laws and regulations. We design procedures in line with our responsibilities, outliiied above, to detect rnaterial misstdlements in respect of irregularities, incliiding fraud. Based on our understanding of the company and industry, we identified the principal risks of non-compliance with laws and regulations as those that have a direct impact on the determination of material amounts and disclosures in the financial statcinents. We evaluated management's incentives and opportunities for fraudulent manipulation of the financial statements and identified the greatest potential for fraud. We communicated the identified laws and regulations throughout the audit team and remained alert to any indications of non-compliance throughout the audit. Audit proccdures performed includcd, but were not limited to: Discussions with management including consideration of known or suspected instances of non-compliance with laws and regulation and fraud; Reviewing the financial statement disclosures and testing to supporting documentation. Review of board meeting minutes of those charged with governance. In addressing the risk of fraud through management override of controls, testing th¢ appropriateness of journal entries and other adjustments. 13
ort of the Inde endent Auditors to the Trustees of Hol Trini Centre As part of an audit in accordance with ISAS (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also'.- Identify and assess the risks of material misstatcment of the financial stalem¢nts, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detectiiig a malerial misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal coiitrol. Obtain an understanding of internal control relevant to the audit in order to design audlt procedures that are appropriate in the circuinstances, but not for the purpose of expressing an opinion on ihe effectivencss of the charities internal control. Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the trustees. Perform analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud or error. Conclude on the appropriateness of the trustees, use of the going concern basis of accounting and based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the charities ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to thc date of our auditor's report. However, futurc events or conditions may cause the charity to cease to continuc as a going concern. Evaluate the overall presentation, structure, and content of the financial staternents, including the disclosures and whether the financial statements represent the underlying transactions and events in a maiiner that achieves fair presentation. We communicate with those charged with governanc¢ regarding, among other matters, the planned scope and timing o Ihe audit and significant audit fiiidings, including significant deficiencies in internal control that wc iden ry during our audit. Lynn Statutory I st Floor 34 B-D Main Moira Co. Armagh BT67 OLE Co Ltd ors ct 13 September 2023 14