HARMONI 2019 INDEPENDENT AuDOR$s REPORT TO THE TRUSTEES OF HARMONI 2019 We have allditedthe financial Statem ofHARMONI 2019 (the 'charit8ble company) for theyear ended 31 Decemkr2022 whichcomprise the StaternentofFirfran¢ialActivities, the Ba]ance Shee¢ the Stateme ofcashfiows and noks to the fillancial Statenn in¢luding significantaccounting policies. The frncial TeEThting fiameworf(thath&sbeen appjied intheir preparationis applicable ]aw andUnitedKllEdomAccouthg Staldards. including FinancIalR4E Stala[dI02 The Financial ReF)rti Stsnd8rd applicable inthe UK andRewblic of]reIand (UnitedKingdomGenernllyAcceptsJAccountr]g PTrCtl). Inimw opinionthe financialstalements: give a tsue and fairvlew ofthe s13te Ofch3ritabIe company's affairs as at31 Decemlrr2022 and ofits incom resouw aThl appIi<ation ofresA)urces, including its Incon gnd expe[lE forthe year tben ended. ]]ave beenproperly prepared in accordancewithunited Kingdom AcceptedAccounth]gPractice; and bavebeenprepared in[danWith th¢ulrernents oftsCompaDiasArt2006. We conductedour alIt inac¢oTdance withInternthonal Standth onAli1 (UK) OSAS (UtQ) applicable law. Our responsibilities underthase skndards ftlltherdescrilitiIAuditor'S i11t$ for theaudit ofthe finawial ststenynts sectionofour w We? indepetsoflhe ch&itsble companyin accordance with Ihe dhical requiremettsthat e relevantto our aud1tofthefjL1CiaI slatements in the UK including theFRC's Ethical StrlarI and we have fulfflled our otheredllcalwnsibilitses in aCc<)rWIIhthreqU]ren. WelKlievethatthe authtevidenLz we have obtsined is sufficient atml appropri* to provAde ab&sis forouropini Conchtsu)w r¢Jai)ng(ogoingeontrrn Inaltillg the fiE]ancial statements, wehave ConclthatetrUste¢s. use ofthe going b&sis of accountiDg inthe preFwation ofthe financial 51atem¢nts is appIlat& Based 0nthew0rkE havepxrfomrf we havenotidentifial &nlaIe1tsjnties relatingto events ceeondittotL8th It1vidyOr collectivety, may c&st5ignificant doubt onthechaTilable CompnS ability to continue as agoingcornfora petiodofat leasttsyeive fiDMWlthe fiDancAal staternts are for issue. Ourrespornsibilities andlherwibi]ities ofthe truste withryectto going conceMr the relevant sections of our auditor's IEPOrtlbereoTh ThetsUst are respmsible fortheother infj)rn CA)nkiwIthInthe 8DnualreEK)rt. O opiniononthe fjnancial slatemthts does notcovertk other infomiatiollan4 exceptto the ext¢ntodMw5e explicitly strttd in ourrepoQ we donotexpress any forniof&ssu cOncl$10n thereotl OurTrspJEibi]ity is to ad theoth¢rit)fOmkna in doing S considerwlktherthe Oth infornon materIY incongistent with th2 financial ststents orourlmwledge Stateme tbemselves. If, based on theW0wehave we concludethatthereis amaterial misstthment ofthis oll]er infOn)O we are wu11 to w)rtthat faot Wehave llothll to rewrt intbisrewd. Opinlonson other matta3 pScrIbl bythecompanies Act2 InowopiD1O on the WO utLd¢rt&en inthe course ofthe auditr. the infonnatifflwen inlheDlrtOts' tel for the financial yearfor whichthe financial Statn areprepared i5 the Dir, Whasbeen preparaj in arxijthnce withapplicable kgal r4uirements. Inthe light0f knowlgjge and undersknding ofthe chalilabk and its envirment obtsined intk eA)utse ofthe Page 18
HARMONI 2019 ]NDEPENDENf AUDrroRYS REPORT TO THE TRUSTEES OF HARMON12019 (eontinued) Wehave rnthing to report InrestOfthe following rnatte inreIationtowhich theCompanie5 A¢t2(K16 RqiDuS toreport to you if, inouropini adquateaccA)untitigrecA)rds have not I kw, or the financial ststements not in agreneWrththe accoun1]DgTew 8ndretums' or certsindiso10su ofdirectors, remunerationsFecified by law notn)2de: or we have tt<¢IVed ajl the llthnn andeXplanatiowe require forour authL RWonsibllitiesoftrst¢4s As explained tnore fiY inthe Ditectots, rE5)i]ItieS slatement setout on page16, the Directo (who are 8150 theTrll5tees of the charitabk company forthe puwoses ofcompany law) are wible fortheprepat10nOfthe financial ststemcnts and fi)r 81Sfied thattheygive abue and fairview, and forsuch intrn]al control a5the tsu8tees detetmine is nece&wyto enable the tn preptnig the fi1¢11 ststemeDty the Directixs aR responsibk for&S1ng the chatifable company's abiIityb) continueas a going CA)nry disclosing, &8appliLzble, n]att¢Th Y¢lated togoing concem8nd usingthegoing c4)ncem basis OfaccoLntinguess thetrusteas either intendto ]iquidatetbe cljaritablc LM)mFdny orto ¢ewowdtioAq, orhave no ffabstic thnktive butto do so. Auditoes rwilittesfortheauditofthe financialstatements Ourobjectiv&% toobtainreasonable assurance alx)utwhetherthe finala1 Statem as awhole are free Eomnmteri mi&sknL Wheth due to frwJd or enor, and to iS8ue anauditor's ryrt tbat ilUd¢S Ouropinio Reasonable assur is a high level Ofa&SuTr butis notaguarnntee thatan auditconduoted inaccordw th]SA8 (UK) will always detamateri8I misst*rnt whenit exists. Mi&staknents can &ise from fraud orernrat¥J are congidered mateLial i£ indlsryd or in the aggtegat4 they could re&8onably be expectsl to infiuence the economic decisions ofusers taken onthe basis ofthese financial Iregularities, including fiaul Instan ofnoTrcomp]iancewith laws and 91]ationS. We desi prCJr8 inline wtlhow responsibilitw outlined above, to dete¢tn]thial rnissts in e¢tof ffreguknes, including frau(L The5cIfiC procethjffs forthis engagementand extentt0wh1chth capable 0fdeteCtti ittegukne4 includitig fiaud is de1ailed We considered the opportuDities and incentives that may exist within the organisation for fraud and identified the greatest potential for fraud in relation to revenue recognition. In wmtnon wÉth all audits under ISAS (UK), we are also required to perforni specific procedures to respond to the risk of management override. We also obtained an understanding of the legal and regulatory frameworks that the charitable Company operates , foGusing on provisions of those laws and regulations that had a direct effect on the deterniination of nterIal amounts and disclosures in the financial statements. The key laws and Tegulations we considered in this context included the UK CompaDies Acl and The Charitie5 Act (Northem Ireland) 2008. In additio we considered provision5 of other laws and regulations that do not have a direct effect on the financial Statements but Compliance with which may be fidanta1 to the Company's ability to operate or to avoid a material penalty. These included compliance with Financial Conduct Authority regulation for the UK operating segment and cornpliaace with local legislation for the over5ea5 operatillg segments. Our procedures to respond to risks identified included the following: reviewing the financial statement disclosures and testing to supporting documentation to as5e5S compliance with provisions of relevant laws and regulations described as having a ditect effect on the financial statements. enquiring of management and external legal counsel concerning actual and potential litigation and Page 19
HARMONI 2019 INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF HARMOIYI 2019 {continued) perforniing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud. reading minutes of meetings of those charged with governance, reviewing internal audit report5 and reviewing regulatory correspondence" in addressing the risk of fraud through nwagenmt override of controls, testing the appropriateness of jounwl entrAes and other adjustments" assessing whether the judgements made ill making accounting estimates are indicative of a potential bias. and evaluating the rntionale of any significant transactions that are unusual or outside the nornrdl course of business. We also com]nuDi¢ated relevant identified laws and regulations and potential fraud risks to all engagement teanl members and renlained alert to any indicatiODS of fraud or noncompliance with laws and regulations thmughout the audit. Bela ofthe In1ln1tat1OnS ofan audi¢ is a1yskthatwewilln0tdet all IegUl7e4 including those kadingto a makriaI Misstatem inlhe fjJ)ancial statements ornonwconwliance with atiOtl This liskine&se5the that compliancewith a law or regulion is Ved fromthe events and Irat]sthons reflecbj in the financial s1aternen as we will be less likely to Eecome aw ofinst8wes ofnon-¢omplianc& The risk is also grer ]ng i*ties Occur due to fraud rntherthanern)r, as fiaudinvolves intenfional concethnl forgery. Collusio omi55ionormisrepresentstion. A fi]rther descliption ofour wllItieS is avadable ontheFjnanCi ReFffttiog Council's website at http5Jlwww.frcAXE.UklauditOJ5pOnSibL1ltiQs. This descripiion fomL% partof our auditor's rep)rL s1fiCantdefiCLenCLes in intemal contr)1 thatwe identify thng our auditi Useofourrep)rt This rep)rt is made solely to Ihe chIl?ble compny's as abody, io cOrda¢WithChapt¢r3 of Part 16 ofthe Compwlles A¢t2006. Ourauditwod(has beenukn sothatwe migbtslatetothe ckmitsble comEw's rnembers those rnatte we a required to state to them in anauditor's rewrtand for no OtherpUryx. Tothe filllest ¢xthtwittd byjaw, we do not accept or aeleSponSiblIlty lo anyone otherthanthe cbaritable comFdny andthe clMLitsble company's members as a body, forour audItwo forthis LEpo¢ orfoTtheopiniotL8 we have fomKd. 6(oLo Eimear Brown (Senior Statutory Auditor) For and on behalf of Bak¢r Tilly Mooney Moore Registered AuditOT 17 Clarendon Road Clarendon Dock Belfast BTI 3BG Date: Baker Tilly Mooney Moore is eligible to act as an auditor in tsnns of section 1212 of the Companies Act 2006. Page 20