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