THE BLOODY SUNDAY TRUST
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF THE BLOODY SUNDAY TRUST
Opinion
We have audited the financial statements of The Bloody Sunday Trust (the 'charity') for the year ended 31 March
2024 which comprise the slatement of finanual activities, the balance sheet and the noles lo the financial
Statements, including a summary of significant accounting policie5. 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 I￿laTrd (United
Kingdom Generally Accepted Accounts'ng Practi￿1.
In our opinion, the financial statements=
give a Irue and fair view of Ihe state of the charitable company's affairs as at 31 March 2024 and of ils
incoming resources and application of reSoUr￿s, including its income and expendituie, for the year then
ended.,
have been propedy prepared in accordance with United Kingdom Generalw Accepted Accounling Praclice.,
and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordan￿ with Intemational Standards on Auditing {UKI (ISAS (UKI} and applicable
law. Our responsibilities under those standards are further described in the Auditorfs responsibilities for the audit of
the financial statements seclion of our report. We are independent of Ihe charity in accordance with the ethical
requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical
Slandard, and the provisions available for small entities, in the circumstances set out in note 29 lo the financial
statements, 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
In audiling the financial statements. we have concluded that the trustees, use of the going concern basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed. we have not identified any material uncertainties relating to events or
conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going
concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and Ihe responsibilities of the trustees with ￿spect to going concern are described in the
relevant sections of this report.
Other inforrnation
The other information comprises the infomiation included in the annual report olher than the financial statements
and our audilor's report thereon. The Iruslees are responsible for the olher infomation contained within the annual
report. Our opinion on the financial statements does not cover the other infomiation and, except to the extent
olherwise explicitly stated in our reporl, we do not express any fom of assurance conclusion thereon. Our
responsibility is to read the other information and, in doing so. consider whether the other information is materially
inconsistent with the financial statements or our knowledge oblained in the course of the audit, or otherwise appears
to be materialty misslated. If we identify such material inconsislencies or apparenl material misstatements, we are
required to determine whether this gives rise to a material misstatement in the financial statements themselves. If,
based on Ihe work we have perfomied, we condude that there is a malerial misstatemenl of this olher informalion,
we are required to report that fact.
We have nothing io report in this regard.

THE BLOODY SUNDAY TRUST
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF THE BLOODY SUNDAY TRUST
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of our audit=
the infomialion given in the Iruslees, report for the financial year for which the financial slatements are
prepared, which includes the directors, report prepared for the purposes of company law. is consistent with the
financial statements., and
the directors, report included within the trustees. report has been prepared in accordan￿ with applicable legal
requirements.
Matters on which we are required to report by exception
In the lighl of the knovledge and understanding of the chartty and its environment obtained in the course of the
audit, we have not identified material misstatements in the directors, report included within the trustees, report.
We have nothing to report in respect of the following rnatters in relation to which the Companies Act 2006 requires
us to report to you if, in our opinion..
adequate accounling records have nol been kept. or retums adequate 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 retums- or
certain disclosures of trustees. remuneration specified by law are not made,. or
we have not received all the information and explanations we require for our audit., or
the trustees were not entitied to prepare the financial statements in accordan￿ with the small companies
regime and lake advantage of Ihe small companies. exemptions in preparing Ihe truslees, report and from the
requirement to prepare a strategic report.
Responsibilities of trustees
As explained more fvlly in the statement of trustees. responsibilities, the trustees, who are also the directors of the
charity for Ihe purpose of company law. are ￿sponSible for the preparation of the financial stalemenls and for being
satisfied that they give a true and fair view, and for such intemal control as the trustees determine is necessary to
enable Ihe preparalion of financial statements that are free from material misstatement, whelher due to fraud or
error. In preparing the financial statements, the trustees are responsible for assessing the charity's abilty to
continue as a going concern, disdosing, as applicable, matters relaled to going concern and using the going
concern basis of accounting unless Ihe Irustees either intend to liquidate the charitable company or lo cease
operations, or have no realistic altemative but to do so.
Auditor's responsibilities for the audit of the financial statements
Our objeclives are to obtain reasonable assurance about whether the financial statements as a whole are free from
material misstatement. whether due to fraud or error. and to issue an auditorfs report that includes our opinion.
Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance
with ISAS (UK) will always delecl a material misslatement when it exists. Misstalements can arise from fraud or
error and are considered material if, individualty or in the aggregate. they could reasonabty be expected to influence
the economic decisions of users taken on the basis of these ffinancial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud, is detsiled below.

THE BLOODY SUNDAY TRUST
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF THE BLOODY SUNDAY TRUST
Extent to which the audit was considered capable of detecting irregularities. including fraud
The objectives of our audit in respect of fraud, are., to identsfy and assess the risks of material misstatement of the
financial slatemenls due to fraud,. lo oblain sufficient appropriate audit evidence regarding the assessed risks of
material mi5Statement due to fraud, through designing and implementing appropriate responses to those assessed
risks,. and lo respond appropriatety to instances of fraud or suspected fraud identified during the audit. However, the
primary responsibility for Ihe prevention and detection of fraud rests with both management and those charged with
g0Veman￿ of the charitable company.
Based on our understanding of the charitable company and its operating environment. we determined that the most
significant frameworks which have a direct impact on the preparation of the financial statements are those related to
the reporting framework, (FRS 102. the Charities Act {Norlhem Ireland) 2008, The Chartties (Accounts and Reports}
Regulations (Northem Ireland) 2015. the Chartty SORP and the Companies Act 20061. Additionalty, we concluded
that Ihere are significanl laws and regulations in relation lo the company's charitable ststus and activities of which
non-complian￿ may have a material effect on the financial statements.
We assessed the susceptibility of the charitable company's financial statemenls to material misstatement, including
how fraud might occur, including evaluating management's incentives and opportunities to manage earnings or
influence the reported results. From the results of our assessment. we detemiined that Ihe principal risk s of fraud
relate to posting inappropriate joumal entries and use of charity funds for purposes outside of restrictions imposed
by the donor. In common with all audits under ISAS (UK), we are required to perfomi specific procedures to respond
to the risk of management override.
Audit response to risks identified
As part of an audit in accordance with ISAS (UK) we exercise professional judgement and maintain professional
sceplicism throughout the audit. Audil procedures perfonned by the engagement team included=
We obtained an understanding of the charitable company's intemal control systems in order to design audit
procedures that are appropriate in the urcumstances, but not fr)r the purposes of expressing an opinion on
Ihe effecliveness of the charitable company's intemal control.
We obtained an understanding of how the charitable company complies with relevant laws and regulations,
including those as a result of its registration with the Charity Commission for Northern Ireland and
charitable status with HM Revenue & Customs . by making enquiries of management and those charged
with govemance.
Enquiry of management, those charged with govemance and the entity's solicitors around actual and
potential litigation and claims.
Enquiry of enlty stsff lo identify any instances of non-compliance wilh laws and regulalions.
Performing anatytical procedures to identify any unusual or unexpected relalionships that may indicate
risks of material misstatement due to fraud
Reviewing minutes of meetings of those charged with govemance
Reviewing financial statement disdosures and testing to supporting documentation to assess compliance
with applicable laws and regulalions.
We test the completeness of income to address the risk of fraud in relation to revenue recognition
Auditing the risk of management override of controls. including through tesling journal entries and other
adjustmenls for appropriateness, and evaluating the business ralionale of significant transactions that are
unusual or outside the normal course of business.
Auditing Ihe risk of use of charity funds outside of reslriclions imposed by the donor by review of funding
letters of offer to identify restrictions. and review of funding claims prepared by management to check
compliance with ￿$triCtIOnS.
We communicated relevant laws and regulations and potential fraud risks to all engagement team members, and
remained alert to any indications of fraud or non-compliance with laws and regulations Ihroughoul the audit.
There are inherent limitations in the audit procedures described above and the further removed non-compliance
wilh laws and regulations is from Ihe events and transactions reflecled in the financial slatements, the less likely we
would become aware of it. Also. the risk of not detecting a material misstatement due to fraud is higher than the risk
of not detecting one resulting from error, as fraud may involve deliberate concealment Ihrough collusion, forgery,
intentional omissions, misrepresentations or the override of intemal control.

THE BLOODY SUNDAY TRUST
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF THE BLOODY SUNDAY TRUST
A further description of our responsibilities is available on the Financial Reporting Council's website at.. htlps.'Il
www.frc.org.uklauditorsresponsibilities. This description forms part of our auditorfs report.
Use of our report
This report is made solely to the charitable company's rnernbers. as a body, in accordance with Chapter 3 of Part 16
of the CompaniesAcl 2006. Our audit work has been undertaken so that we might stsle to the charitable company's
members those matters we are required to stale to them in an audtlorfs report and for no other purpose. To the
fullest extent permitted by law, we do not accept or assume 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 formed.
John Bradley Isenior Statutory Auditor)
for and on behalf of Moore (Nl) LLP
29 January 2025
Chartered Accountsnts
Statutory Auditor
21123 Clarendon Street
DerrylLondondery
BT48 7EP
10-