HARMONI 2019 INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF HARMON12019 Opinion Wehave audited the fin2ncialstatementsofHARMONI 2019 (the 'dwitable coM[llY,) foi'theyearended31 December2Q3 which Comprise tk ststement ofFinancial Activities, the Balan Sheel the Statement ofcashfhws arld notss to the financial stement4 includingsignificantaccounting polici&8. The finanGiaJ reEX)rting fiwneworkthat h&sbeen applied intheir i)repaixtion is applicable ]awand UnitedKingdom Accoum Stsndard4 ilUding Fina[181 Rewrting Stalldard102 The Fitt8nctal Repoiting Stand1 applicable inthe UKandRepublic ofIrela1{UnIted KlngdomGene1IY AcceptsdAu1in8 Practice). give atrue &]d fall'view ofthe sfate ofthe charitab]ewmp8ny's as at 31 Decemlxi'2U23 8nd ofits incoming resour and application ofr¢6ource4 including its incon andexpendituo Fthe yearthenendel. have Eeenproperly prepared in accordance withUnitedKingdomGenerally Accepted Accounting Prnctice. and have been preP8d inxcoth withthe wuirettts ofthecompanies Act2006. Basi%foroplnll W¢ conductedouraudit in accon1ancewith Intemalional Standattls onAuditing (UK) USAS (UK)) and 8ppli(abLe law. Our responsibiliti&s undei'those stsnd8r& are further desLYlld in theAuditor's La8ponsibitities foi. the audit ofthe financial tTlts se10n ofow. repo We are independentofthe charitsble cornpatky inaCcor(bCC with the ethical requirements that are tdevant to ourauditofthe fiT]an¢ial slatements fftthe UK. incIudingtheFRC's EthicaI Stsndarf and we have fv]fflleJJ our 01her ethic3J respon8lbi1eS InaccoareWiththe5eEqUirtnmits. We bejievethatthe aud1tevidenwe have obtained is suffieientand appmpriale to provideatmsis forouropinion. Jn auditimg the financial ststeroert4 we have CODcludedthatthe ttvstees, use ofthegoing concem basis of accounting inthe preparation ofthe fjnanGial statements is appprIate. Based Dnthe workwe havepelfonnel we have not identified any mateTial uncertainties Tdatingto eventsor¢onditionstha¢ individually oi. collectively. mayca8l5ig1fiC8ntdQUbtOnthe ch&itable compangs abilityto continue as agoing concern fora riod ofat leastiwelve months from whenthe financial ststeM eauthOris bi issu oUrw$ibil1tsQ8 and tbe resp)nsibititt&% ofthe ttustees withR5pectto goingc4)ncetnare desciiLEd inthe leVantL0 of this r¢rorL clherlnfo¢i0n Theother infoTmation comprises the infomtstion induded inthe Directo annuat otherthan thefinancialstatenwts and OUT auditor's teportthereon. llTrttustee5 rwible forthe other infr)imation contsinedwithinthe annual potL Our opinion on the fitwcial sthments notcovo. the other inf0Mtion anl ff<ceptto extentotheTrvise explicitly staled in OUrrq¢ we do notexp1E any fomiof&ssuranceconclusTon thereon. Our WibiIity IS to ad theother infornTrtton anl in doing so,con8tderwhedH'the other infr)m]ation is matrLially lnwnslstentwthd flltsncial atements or0urkn0wlge obiained in the cOue ofthe auditoroiherwi5e appeas kn be Mat7a]lY inisststd tfwe tdentify such mateLial snconsistfflcies or apparentnTrfrrl ml&5tateMen we ale requirnlttj detennine whetherthis gives rise kn amakrtal misststeinentinthe fujal&l 8tstsmert8 themselves. If, based on WoA[e have f0m]e1 we cnnclude thatthere is amabial rni5512tement ofthis other We havenothing toreport inthis regard. Opoiions on othermatteTh pro01bY theCompaniesAct2(ffj6 In our Opinio b8soI on the w(wkundertskn in the coutse ofdr audiL' the infonnation given inthe Directo, r4rt for the financi yearforwhichthe fiwKial statements are pfpared is nsistent withthe fThncial Slaternts. and theDithrs' report has beenprep in a(rOanCe Mthapplithle legaiNiuiNnents. MaltssonwhKhwe8JE towby&Kwion Tn the light ofts knowledgea1 undeing ofthe charitable company and its envIroObllled inthe CQWEe ofthe audil wehave not Identi m*tial EDi5Stalets inDittctors' reporL Page 18
HARMONI 2019 INDEPENDENT AUDITOR?S REPORT TO THE TRUSTEES OF HARMONI 2019 (continued) We have Th)trung to rewtin T¢4t0rthe followtng mattaE in tdation IDwhich the CompaniesAct2006 LEquires us to port to you if, in 0.0p]ni0n', adequate acCoUntg IEcordshave notbenkept. or the fancial sthments are not in ageMentWllth accountingrecords ar1LS. or certain disclosuS OfditO, nlleratiOn5clfi by law notm8de' or we have not e1Vedall infomiationgnd explanatio we tquite f"our audiL As explain tnore fvlly inthe Direclois, respotssibilities stsleMentt outon page17, the Dit0 (who are also theTnLStees of the charitsbie comp8ny forthe putposes ofcoinpony law) ?spo$11¢ forthe prepaL0n0fthe frncial statements and for being satisfied that they give alNe and fair view, andfor such inlemat ¢ontrol os the truste&% determineis nece&qaryto enable the preiyjration of finallcialststementsthatare free mateMlmilat¢rnert whetherdue to fiaud or Tn preparing the financiql slatern, the DireclotsaTe resp)nsbi Ie forL8s¢ssillB the Gh8xitsble comFofLy'S ability to continue as a going o)nc¢m, di5closin& as applicable, mattets related to goingcorKem and usingthegoing concaTLb&%is ofo£couniThig unle55 the tsusiee5 eitha. intend to Itqutdatethe cl]aLitsble compat]y OrtoCeot0, or have rea]isttc thmative but tr) doso. Auditor's respoD5ibilitwfortheauditofthe financithls(a(tm¢nts Our(kJjectives are to obtsin reasorthle assurance aEout whetherthe financial Statert &s awhole are free from material misStratennl whether due to fi oreor. andto i&8ue analt01..5 rqx)rtthatineluts ow'opiniotL R¢asonabk assunce is a high l¢vel ofassuww but is notaguarantee thatan alIt¢0nduC¢ed in ac(x)rd8nce withISAs (UK) will always detect amat&ial misststmentwhen itexists. mi1c8natlsc frorn fiaud or erand are cotLs1ded rtrial 1£ IndividllY or inthe aggiEgaty they could reasonably be exFcted to Infjuen the e(x)tMiC decisions Of laken on thebasis ofthe5e finanGial slatments. Tegularities, including frduI att inslances ofnijTrconw]ianWith laws and regulatiorns. We ptcth inlinewith our tBSPm8ibilll, oudined abovqto detectmaterial misslatements in npwtof itTegul&itie4 including fraud Thespecific pro(rdthR8 foi'this eagagementand the extent towhich thw WE¢apable Of&tIng itYeguknitTffj including fTaud is delailed bek)w: We Considered the opportunities and incentives that may exist within the organisation for fraud and identified the gTeatsst potential for fraud in relation to revenue recognition. In common with all audits under ISAS IUK), we &re also required to peTfoTm specifIc pi'ocedures to respond to the risk of management override. We also obtained an understandÈng ofthe legal and regulatory frneWorkS that the ¢haritable Company opeLZtes in, focusing on provisions of those laws and regulations that bad adire¢t effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context included the UK Companies Act, and The Charities Act (Northeii) Ireland) 2008. In addition, we considered provisions of other laws and regulations that do not have a direct effe¢t on the financial staternents but compliance with which may be lldatnentaI 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 compliance with local legislation for the overseas operating segrnents. Our procedure5 to respond to risks identified included the followin8: reviewing the financial statement disclosures and testing to supporting documentation to assess compliance with provisions of relevant laws and regulations described as having a diiect effect on the financial 5taternents' enquiring of management and eXtsrn legal counsel concerning actual and potential litigation and Page 19
HARMONI 2019 INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEEI S OF HARMONI 2019 (continued) pei'forniing anaIytical procedui'es to identify any UnLUal or unexpected relationships that may indicate i'isks of material misstatement due to fraud,. readlng minutes of meetings of those charged with governattce, reviewing internal audit reports and reviewing regulatory correspondence, in addressing the risk of fi'aud through management ovei'i'lde of controls. testing the appropriateness of journal entries and other adjustments. asse55ing whether the judgeinents made in Lnaking accounting estimates are indicative of a potential bias. and evaluating the i'ationale of any significant th'anstiuns that are unusual or outside the norn1 course of business. We also communicated relevant identified laws and regulations and potential fraud risks to all engagenent team members and rematned alert to any indications of fraud or noncompliance with laws and regulations throughout the audit. Because ofthe inherent limitati0rn8 ofan auth¢ there is ariskthatwewill ty)tdeteGtall uYegul&iti4 including leadingto a materiat misstatement inthe financial ststments . nonMpli3reWlth regulation. This iisk inaEaw the morethat compliance with a iawor regulation is removed from the events and transactions fleCted inthe fala1 slateirt as we will be l&%B likely to become awwe ofinstances of non<omplianc& The iisk is also terreglling inygii1itI&8 occu]ngdue to fiaud rather than ern)r, as fraud involves intentional ¢oncea]W forgery, Collusio omission or mi5repiEsentati¢)n. A further d¢riptIOn ofoLESnSlb]IIties 15 available on the Financial Repting Council's websii? at. iiiilji[I1Sll:%lll)ILsiliililii s. This deSIption fonns partofourauditor's po[L We communicate with those¢hty withgoVeman ryding, among OtherMatte stgmificantaudit fUIng1 including any sigt]ificantdeficiencias in intemal CrO1thatwe identify dingOUraLXI1t. Use ofourre This ffport is made solely ts)the charil2ble company's meinlw as alxxly. in aCC4Jth withChap. 3 ofPgrt16 ofthe Companies Act2006. Ow. audltwk has been undatakenso thatwe mightstateto the chwitable company's memlrrsthlxqe matters we are required10 State tothem iThan auditor's report8nd for no otherputpos& To the fidlestextentwttted by law. we donotaccept or &8sume resrA)fLsOJiltyto anyone ot}than the charitable comFdny and the ch&itable company's as a body, for ourauditWQLE forthisttm orfortheopinionswe havefomrd. Eimear B Town (Seniot ststutory Auditor) Foi, and on behalf of Baker Tilly Mooney Moore Registered Auditor 17 Clarendon Road Clarendon Dock Belfast BTI 3BG Date., Baker Tilly Mooney Moore is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006. Page 20