HARMONI 2019
INDEPENDENT AuD￿OR$s REPORT TO THE TRUSTEES OF HARMONI 2019
We have allditedthe financial Statem￿ ofHARMONI 2019 (the 'charit8ble company) for theyear ended 31 Decemkr2022
whichcomprise the StaternentofFirfran¢ialActivities, the Ba]ance Shee¢ the Stateme￿ ofcashfiows and noks to the fillancial
Staten￿n￿ in¢luding significantaccounting policies. The frncial TeEThting fiameworf(thath&sbeen appjied intheir
preparationis applicable ]aw andUnitedKllEdomAccouthg Staldards. including FinancIalR4￿￿E Sta￿la[dI02 The
Financial ReF￿)rti￿ Stsnd8rd applicable inthe UK andRewblic of]reIand (UnitedKingdomGenernllyAcceptsJAccountr]g
PTrCtl￿).
Inimw opinionthe financialstalements:
give a tsue and fairvlew ofthe s13te Of￿￿ch3ritabIe company's affairs as at31 Decemlrr2022 and ofits incom
resouw aThl appIi<ation ofresA)urces, including its Incon￿ gnd expe[￿l￿￿E forthe year tben ended.
]]ave beenproperly prepared in accordancewithunited Kingdom AcceptedAccounth]gPractice; and
bavebeenprepared in￿[dan￿With th¢￿ulrernents oftsCompaDiasArt2006.
We conductedour a￿lIt inac¢oTdance withInternthonal Standth onA￿li1￿￿ (UK) OSAS (UtQ) ￿ applicable law. Our
responsibilities underthase skndards ftlltherdescril￿itiI￿Auditor'S i11t￿$ for theaudit ofthe finawial
ststenynts sectionofour w We￿? indepetsoflhe ch&itsble companyin accordance with Ihe dhical requiremettsthat
e relevantto our aud1tofthefjL￿1CiaI slatements in the UK including theFRC's Ethical Str￿larI and we have fulfflled our
otheredllcalwnsibilitses in aCc<)r￿WIIhth￿reqU]ren￿. WelKlievethatthe authtevidenLz we have obtsined is
sufficient atml appropri* to provAde ab&sis forouropini
Conchtsu)w r¢Jai)ng(ogoingeontrrn
Ina￿ltillg the fiE]ancial statements, wehave Concl￿that￿etrUste¢s. use ofthe going b&sis of accountiDg inthe
preFwation ofthe financial 51atem¢nts is appI￿￿lat&
Based 0nthew0rk￿E havepxrfomrf we havenotidentifial &￿n￿laI￿￿e1tsjnties relatingto events ceeondittotL8th
It￿1vid￿yOr collectivety, may c&st5ignificant doubt onthechaTilable Compn￿S ability to continue as agoingcornfora
petiodofat leasttsyeive fiDMWl￿the fiDancAal statern￿ts are for issue.
Ourrespornsibilities andlherwibi]ities ofthe truste￿ withryectto going conceM￿r the relevant sections of
our auditor's IEPOrtlbereoTh ThetsUst￿ are respmsible fortheother infj)rn￿ CA)nki￿wIthInthe 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￿ inforn￿on￿ materI￿Y incongistent with th2 financial ststen￿ts orourlmwledge
Stateme￿ tbemselves. If, based on theW0￿wehave we concludethatthereis amaterial misstthment ofthis oll]er
infOn)￿O￿ we are wu1￿1 to w￿)rtthat faot
Wehave llothll￿ to rewrt intbisrewd.
Opinlonson other matta3 p￿ScrIb￿l bythecompanies Act2￿
InowopiD1O￿ on the WO￿ utLd¢rt&en inthe course ofthe auditr.
the infonnatifflwen inlheDlr￿tOts' tel￿ for the financial yearfor whichthe financial Stat￿n￿ 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
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HARMONI 2019
]NDEPENDENf AUDrroRYS REPORT TO THE TRUSTEES OF HARMON12019 (eontinued)
Wehave rnthing to report Inrest￿￿Ofthe following rnatte￿ inreIationtowhich theCompanie5 A¢t2(K16 RqiD￿uS toreport
to you if, inouropini
adquateaccA)untitigrecA)rds have not I￿ kw, or
the financial ststements not in agre￿ne￿Wrththe accoun1]DgTew￿ 8ndretums' or
certsindiso10su￿ ofdirectors, remunerationsFecified by law notn)2de: or
we have t￿t￿<¢IVed ajl the llthnn￿ andeXplanatio￿￿we require forour authL
RWonsibllitiesoftr￿st¢4s
As explained tnore fi￿Y 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 fortheprepa￿t10nOfthe financial ststemcnts and fi)r
￿￿8￿1Sfied thattheygive abue and fairview, and forsuch intrn]al control a5the tsu8tees detetmine is nece&wyto enable the
tn preptnig the fi￿1¢1￿1 ststemeDty the Directixs aR responsibk for￿&S1ng the chatifable company's abiIityb) continueas a
going CA)n￿ry disclosing, &8appliLzble, n]att¢Th Y¢lated togoing concem8nd usingthegoing c4)ncem basis OfaccoLntingu￿ess
thetrusteas either intendto ]iquidatetbe cljaritablc LM)mFdny orto ¢ewowdtioAq, orhave no ffabstic thnktive butto do so.
Auditoes rwilittesfortheauditofthe financialstatements
Ourobjectiv&% toobtainreasonable assurance alx)utwhetherthe fina￿la1 Statem￿ as awhole are free Eomnmteri
mi&sknL Wheth￿ due to frwJd or enor, and to iS8ue anauditor's ryrt tbat i￿lUd¢S Ouropinio￿ Reasonable assur￿ is a
high level Ofa&SuTr￿ butis notaguarnntee thatan auditconduoted inaccordw ￿￿th]SA8 (UK) will always de￿tamateri8I
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￿ prC￿￿J￿r￿8 inline wtlhow
responsibilitw outlined above, to dete¢tn]thial rnissts￿ in ￿e¢tof ffreguknes, including frau(L The5￿cIfiC
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 n￿terIal
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 fi￿da￿￿nta1 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
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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 In1￿￿l￿n1tat1OnS ofan audi¢ is a1yskthatwewilln0tde￿t all I￿egUl￿7￿e4 including those kadingto a
makriaI Misstatem￿ inlhe fjJ)ancial statements ornonwconwliance with ￿atiOtl This liskin￿e&se5the that
compliancewith a law or regul*ion 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 gre*r ￿￿￿]ng i*ties Occur￿ due to
fraud rntherthanern)r, as fiaudinvolves intenfional concethnl forgery. Collusio￿ omi55ionormisrepresentstion.
A fi]rther descliption ofour w￿llItieS is avadable ontheFjnanCi￿ ReFffttiog Council's website at
http5Jlwww.frcAXE.UklauditOJ5￿pOnSibL1ltiQs. This descripiion fomL% partof our auditor's rep)rL
s1￿￿fiCantdefiCLenCLes in intemal contr)1 thatwe identify th￿ng our auditi
Useofourrep)rt
This rep)rt is made solely to Ihe ch￿Il?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 a￿￿￿eleSponSiblIlty 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.
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