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
st*ement4 includingsignificantaccounting polici&8. The finanGiaJ reEX)rting fiwneworkthat h&sbeen applied intheir
i)repaixtion is applicable ]awand UnitedKingdom Accoum Stsndard4 i￿lUding Fina[￿181 Rewrting Stalldard102 The
Fitt8nctal Repoiting Stand￿1 applicable inthe UKandRepublic ofIrela￿1{UnIted KlngdomGene￿1IY AcceptsdA￿u￿1in8
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 F￿the yearthenendel.
have Eeenproperly prepared in accordance withUnitedKingdomGenerally Accepted Accounting Prnctice. and
have been preP8￿d inxcoth withthe wuirett￿ts ofthecompanies Act2006.
Basi%foropln￿ll
W¢ conductedouraudit in accon1ancewith Intemalional Standattls onAuditing (UK) USAS (UK)) and 8ppli(abLe law. Our
responsibiliti&s undei'those stsnd8r& are further desLYll￿d in theAuditor's La8ponsibitities foi. the audit ofthe financial
t￿T￿lts se￿10n ofow. repo￿ We are independentofthe charitsble cornpatky inaCcor(b￿CC 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 respon8lbi1￿eS Inacco￿ar￿eWiththe5eEqUirtnmits. We bejievethatthe aud1teviden￿we 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 app￿prIate.
Based Dnthe workwe havepelfonnel we have not identified any mateTial uncertainties Tdatingto eventsor¢onditionstha¢
individually oi. collectively. mayca8l5ig￿1fiC8ntdQUbtOnthe 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 ￿leVant￿L0￿￿ 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 inf0M￿tion 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 or0urkn0wl￿ge
obiained in the cOu￿e ofthe auditoroiherwi5e appeas kn be Mat￿7a]lY inisststd tfwe tdentify such mateLial snconsistfflcies or
apparentnTrfrrl￿ ml&5tateMen￿ we ale requirnlttj detennine whetherthis gives rise kn amakrtal misststeinentinthe fuja￿l&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 pro01￿bY theCompaniesAct2(ffj6
In our Opinio￿ b8soI on the w(wkundertskn in the coutse ofdr audiL'
the infonnation given inthe Directo￿, r4￿rt for the financi￿ yearforwhichthe fiwKial statements are pfpared is
nsistent withthe fThncial Slater￿nts. and
theDithrs' report has beenprep￿ in a(rO￿anCe Mthapplithle legaiNiuiNnents.
MaltssonwhKhwe8JE towby&Kwion
Tn the light ofts knowledgea1￿ unde￿ing ofthe charitable company and its envIro￿Ob￿llled inthe CQWEe ofthe
audil wehave not Identi￿ m*tial EDi5Stale￿￿ts inDittctors' reporL
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HARMONI 2019
INDEPENDENT AUDITOR?S REPORT TO THE TRUSTEES OF HARMONI 2019 (continued)
We have Th)trung to rewtin T¢4￿t0rthe followtng mattaE in tdation IDwhich the CompaniesAct2006 LEquires us to ￿port
to you if, in 0￿.0p]ni0n',
adequate acCoUnt￿g IEcordshave notbenkept. or
the f￿ancial sthments are not in ag￿eMentWllth accountingrecords ar￿￿1￿LS. or
certain disclosu￿S Ofdi￿tO￿, ￿n￿lleratiOn5￿clfi￿ by law notm8de' or
we have not ￿e1Vedall infomiationgnd explanatio￿ we tquite f￿"our audiL
As explain￿ tnore fvlly inthe Direclois, respotssibilities stsleMent￿t outon page17, the Di￿t0￿ (who are also theTnLStees of
the charitsbie comp8ny forthe putposes ofcoinpony law) ￿?￿spo￿$1￿1¢ forthe prepa￿L0n0fthe 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 mateMlmi￿lat¢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 OrtoCe￿o￿t0￿, 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
misStraten￿nl whether due to fi￿￿ ore￿or. andto i&8ue ana￿lt01..5 rqx)rtthatineluts ow'opiniotL R¢asonabk assu￿nce is a
high l¢vel ofassuww but is notaguarantee thatan a￿lIt¢0nduC¢ed in ac(x)rd8nce withISAs (UK) will always detect amat&ial
misststmentwhen itexists. mi￿1￿￿c8natlsc frorn fiaud or e￿rand are cotLs1de￿d rtrial 1£ Individ￿llY or inthe
aggiEgaty they could reasonably be exFcted to Infjuen￿ the e(x)t￿MiC decisions Of￿ laken on thebasis ofthe5e finanGial
slatments.
Tegularities, including frduI att inslances ofnijTrconw]ian￿With 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 fr￿neWorkS 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
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HARMONI 2019
INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEEI S OF HARMONI 2019 (continued)
pei'forniing anaIytical procedui'es to identify any UnL￿Ual 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'ans￿tiuns
that are unusual or outside the norn￿1 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 ￿. non￿Mpli3r￿eWlth regulation. This iisk inaEaw the morethat
compliance with a iawor regulation is removed from the events and transactions ￿fleCted inthe f￿a￿la1 slateirt as we will
be l&%B likely to become awwe ofinstances of non<omplianc& The iisk is also ￿terreg￿lling inygii1￿itI&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 ofo￿LES￿nSlb]IIties 15 available on the Financial Rep￿ting Council's websii? at.
iiiilji[I1Sll:%lll)ILsiliililii s. This deS￿Iption fonns partofourauditor's ￿po[L
We communicate with those¢hty withgoVeman￿ ryding, among OtherMatte￿ stgmificantaudit fU￿Ing1 including any
sigt]ificantdeficiencias in intemal C￿￿rO1thatwe identify d￿ingOUraLXI1t.
Use ofourre
This ffport is made solely ts)the charil2ble company's meinlw as alxxly. in aCC4Jth￿ withChap￿. 3 ofPgrt16 ofthe
Companies Act2006. Ow. audltw￿k 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.
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