WALSH
O'BRIEN
HARNETT
Independent auditor's report to the administrators on the non-statutory financial
statements of the Dominican Fathers Newry
Report on the audlt of the flnancial statements
Oplnlon
We have audited the non-statutory financial statements of Dominican Fathers Newry {'the Charity,) for the
year ended 31 December 2022 set out on pages 9 to 17, whlch comprise the statement of financial
activities, balance sheet and related notes, includlng the summary of significant accounting policies $8t
out in note 1. These non-statutory financial statements have been prepared for the reasons set out in
note 1. The financial reporting framework that has been applled in their preparation is FRS 102 Th8
Financial Reporting Standard applicable in the UK and Republic of Ireland.
In our opinion. the non-statutory financial statements:
give a true and falr view of the stste of tho Charity's affairs as at 31 Dacember 2022 and of Its
deficlt for th8 year then ended;
have been properly prepared in accordance wlth FRS 102 The Financial Reporting Standard
applicable in the UK and Republic of Ireland; and
have b8en properly prepared in accordance with the requirem8nts of th8 Charities (Northern
Ireland) Act 2008 and Regulation 8 of the Charities Accounts and Reports (Northern Ireland)
Regulation 2015., and
have been properly prepared in accordance with the accounting pollcles and basls of
preparation set out In note 1
Bas1$ for oplnlon
We conducted our audit in accordance with Intemational Standards on Auditing (UK) (ISAS (UK)) and
applicable law. Our responsibilit18s under those standards are further described In the Auditor's
responsibilltles for the audit of th8 non-statutory financial statements section of our report. We are
independent of the Charlty in accordance wlth ethical requirements that are relevant to our audrt of
financial statemenls in the UK, includlng the Financial Reporting Council (FRC)'s Ethical Standard, and
we have fulfilled our other ethical responsibilities In accordance wlth these requlrements.
We believe that the audlt evidence we have obtained is sufficient and approprlate to provlde a basls for
our opinion.

WALSH
O'BRIEN
HARNETT
Independent auditor's report to the administrators on the non-statutory financial
statements of the Dominican Fathers Newry (continued)
Report on tha audlt of tha financial statemants (continued)
We have nothlng to raport on golng ¢on¢em
Th8 trustees have prepared the financial statements on the going concern basis as they do not intend to
liquidate the Trust or to cease its operations, and as they have concluded that the Trust's flnancial
position means that this is realistic. They have also concluded that there are no material uncertainties
that could have cast significant doubt over its ability to continue as a going concern for at least a year from
the date of approval of the financial statements ('the going concem period").
We are required to report to you rf we have concluded that the use of the going concern basis of
accounting is inappropriate or there is an undisclosed material unc8rtainty that may cast significant doubt
over the use of that basis for a period of at18ast a year from the date of approval of the financial
statements. We have nothing to report in these respects.
However, as we cannot predict all future events or conditions and as subsequent events may result in
outcomes that are Inconsistent with judg8ments that were reasonable at the time they were made. the
absence of r8f8rence to a material uncertainty In this auditoes report is not a guarantee that the Charity
wlll continue in operatlon.
Other Infomiatlon
The Trustees ar8 responsible for the preparation of other information presented in the Annual Report
together with the non-ststutory financial statements. The other information comprises the iryformation
Included in the Trustees, report, The non-statutory financial statem8nts and our auditor's report thereon
do not comprise part of the other information. Our oplnion on the non-statutory tlnancial statements does
not cover the oth8r information and we do not express any form of assurance conclusion on that
Information,
Our respon8lbility Is to read the other information and, In dolng so, consider whether, based on our non-
statutory financial statement audit work. the information therein is materially misstated or Inconsistent with
the non-statutory financial ststements or our audit knowledge. Based solely on that work, we have not
Identlfied materlal misstatements In the other infomiatlon.
Matters on whlch we are requlr•d to roport by exeeptlon
In connection with our audlt of the financial statsments, ISAS (UK) require that we read the other
Infomiation and, in doing so, consider whether that Information is materially inconsistent with the financial
statements or our knowledge obtain8d from our audlt work, or otherwise appears to be materially
misstated.
ISAS (UK) r8quire that we r8POrt to you if, based on the knowledge we acquired during our audit, we have
identified information in the annual report thal contains a material inconsistency with either that knowledge
or the financial statements, a material mlsststement of fact, or that Is otherwise misleading. We h8ve
nothing to report in this regard.
Under the charities {North8rn Ireland) Act 2008 and Regulation 8 of the Charities Accounts and Reports
(Northem Ireland) Regulations 2015 we are required to report to you if, in our opinion:
adequate accounting records have not been kept, or retums adequate for our audit have not
been received from branches not visited by us. or
the financlal statements are not in agreement with the accounting records and returns; or
we have not received all the information and explanations.
We have nothlng to report in respect of the above responsibilities.

WALSH
O'BRIEN
HARNETT
Independent auditor's report to the administrators on the non-statutory financial
statements of the Dominican Fathers Newry (continued)
Respective responsibilltles and restrlctions on usé
Responslbllltles of Trustees for the non-statutory flnanclal statèments
As explained more fully in thelr statement set out on page 5, the Trustees ar8 responsible for.. the
preparation of the non-statutory financial statements, which are intended by them to give a true and fair
view,. such internal control as they determine is necessary to enable the preparatSon of non-statutory
rinancial statements that are free from material misstatement, whether due to fraud or error; assessing the
Charty's abllity to continue as a going concem, disclosing, as applicable, matters related to going
conc8m: and using the golng concem basls of accounting unless they èither Intend to liquidate the Charity
or to cease operations, or have no realistlc alternative but to do so.
Audltor's responslbllltl•s for th8 8udll of th• non-statutory flnanclal statemonts
Our objectives are to obtsin reasonable assurance about whether th8 non-statutory financial statements
as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's
report that Includes our opinion. Reasonable assurance is a high18V81 of assurance, but is not a
guarantee thal an audit conducted in accordance with ISAS (UK) will always detect a materlal
misstatement when It exlsts. Misstatements can arise from fraud or error and are consid8red material if,
individually or in the aggregate, they could reason8bly be expected to influence the economlc decisions of
users taken on the basis of these financial statements.
A fuller description of our responsibilities Is provided on the FRC'S website at
www.frc.or .uklauditorsres
onsibilities.
The purpos• of our audlt work and to whom wo ow• our rosponslbllltles
Our report has been prepared for the Charity solely in connectlon with our engagement lett8r dated 181
June 2022. It has been released to the Charlty on the basis that our report shall not b6 COP18d, referred to
or disclosed, In whole (save for the Charity's own internal purposes) or in part, wlthout our prior written
consent.
Our report is made solely to the Trustees in accordance with Section 65 of the Charities (Northern Ireland)
Act 2008. Our report should not therefor8 be regarded as suitable to be used or relied on by any party
wishing to acquire rights agalnst us other than the Charity for any purpos8 or in any context. Any party
other than the Charity who obtains access to our report or a copy and ch0058S to rely on our report {or
any part of it) will do so at its own risk. To the fullest extent pemiitted by law, we do not accept or assume
responsibility to anyone other than the Charity and the trustees, as a body, for our audit work, for this
report or for the opinio
s we have fomied.
Andrew Kevltt FCA
for and on behalf of
Walsh O'Brien Harnett
Charlered Accountants. Statutory Audlt Flmi
104 Lower Baggot Street
Dublin 2
2(P> July 2023