THE ILAIiMONY COMMUNITY TRUST
INDEPENDENT ALI)ITORYS REPORT TO
THE MEMBERS OF THE HARMONY COMMUNITY TRUST
Opinion
We have audited the fitwicial staiements of The Harnlony Cottmunity Trust (the 'chariTable company,) for the
year ended 31 March 2023 whicb comprise the Statemellt of Financial Activities. the balance sheet and notes to
the fjnancial ststements, including a summary of significant accounting policies. The financial reporting
frameworkthath&s been applied in theirpreparation is applicable law andunited Kingdom Accounting Standards,
including FinanciaI Reportfing Standard 102 The Fin¢ThcialReporting Standardapplicable in the UKandRepublic
ofIreland (Unrted Kingdom Geaerally Accepted Accounting Pra¢tice}.
This reportis made solely to the ¢harttable company's tNstees. as abody, in ￿cordanCe with Part4 ofthe Charities
(Accounts and Reports) RegulatiODS (Northern Ireland) 2015. Our audit work h&% beeD undertaken so that we
might State to the charitable ¢ornpany's In￿eeS those matters we are required to state to them in an auditor's
report and for no other purpose. To the fullest extent perniitted by law. we do not ac¢ept or assume responsibility
to anyone otheT thatl the charitable Company arjd the charitable cornpany's trustees as a bo&y. for our audit worK
for this reporL or for the opinions we have fonned.
In our opillion the financial statements..
give a tNe and fair view of the state of the clwitable company's affairs as at 31 March 2023. atld of its totaI
incorning resources and expenditure of resources. ]ne￿dIng its income and expendtture, for the year then
ende(L'
have been properly wepaTed in accordance with United Kingdotn Genernlly Accepted Accounting Practice"
have Eeen prepared in accordance with tbe requirements of the Companies Act 2006.
B￿18 for opinion
We condu¢ted our audit in accordance with Jnternational Stsmdards on Auditing (UK) OSA5 (UK)) and applicable
law. Our responsibilities under those Standards are furtheT described in the Auditor's responsililities for the audtt
of the f￿anCIal statements section of our report. We are independent of the chaTitable company in accordance
with the ethi¢al r¢quTren]ents tbat are relevant to our audit of the fmancial statements in the UK including the
FRC'S Ethical Standard, alld we hav¢ fulfilled ow other ethical responsilyiIities in accordance with these
requirements. We believe that the audit evidence we have obtsined is Sufficient and appTOPTiat¢ to provide a basis
for OUT opinion.
Material uncertainty relation to going concern
We draw attention to not¢ 1.1 of the financial statemeDts. which indicates that the charitable company illcu￿¢d
Det outgoing resources of £56.484 during the yearended 31 March 2023 and that the charitable company's current
liabilities exceeded its current ass¢ts by £18.556. As stated in note l. l the charitable company had cuts to their
t allocations post year end resulting in a loss of funding of over £IOO.000. As stated in note 1.1. these events
or ¢onditioDs along with otheT matters set out in note 1.1 indicate that a rnatertal uncertainty exists that may c&5t
doubt on tb¢ company's ability to continue &8 a going concern.
Our opinion is not modifIed in respett of this Matter.
Other information
The trustees are responsible for the other information. The other infonnation comprises the inforniation included
in the tn￿tee$, allnual repoTL Other than the financial statements and our auditor's report thereon. Our opinion on
the financial Statements does not cover the other iDfottrJation an¢ except to the exrent otherwise explicitly stated
in ourreport, we do Dot express any forn] of assurance conclusion there¢)n.
In connectiotL with our audit of the f]nanciaI sÉat¢ments, our responsiljility is to read the other inforniation all￿ in
doing so, Consider whether the other infonnatton is materially inconsisiellt with the fitwicial statements or our
knowledge obtained in the audit OT otherwi5¢ appears to be materially rnisstate¢L If we identify sucb material
inconsisren¢ie5 or apparent rnaterial MI￿ate￿￿ents, we are required to detertnitle whether there is a material
misstatement in the fllwicial 5tatement5 or a material misstatement ofthe other information. If, b&8ed on the work
we have performe( we conclude that there is a material rnisstatement of dLiS other infortrlation, we are requir¢d
to report that fact.
We have nothing to report in thi5 regard.

THE HARMONY COMMtll%TfY TRUST
ILNDEPENDENT AL￿IToR's REPORT TO
THE MEMBERS OF THE HARMONY COMTrtUNITY TRUST (coNrINruED)
Matters on which we are required to report by eieeption
We have tLOthing to Teport in respect of the following matters in relation to which the Charities (Accounts and
Reports) Regulations (Northern treland) 2015 require us to report to you if. in our opitlton:
the infonnation given in the financiaI statements is inconsistent in any tnaterial Tespect with the trustees,
the charitable ¢ompany has not kept adequate accounting records: or
the fin8J]cial statements are not in agreement with the accouDtiDg records and retUrn5' or
we have Dot received ail the inforn]ation and expEanations we require for our audit.
Ruponsibilities of trustees
As explained more fillly in the trustees, responsil)ilities statement set out on page 6 the trustse5 (who are also the
directors of the chatitsble company for the purposes of company law) are rcSEX)nsible for the preparation of the
finallcial statements and for being satisfied that tbey give a true and fair view. and foT such internal control as the
trustees detemine is necessary to enable the preparatii)n of financial statements that are from ttlaterial
mis5tatemenL whether due to fraud or error.
In preparing the fmancial statements. the trustees are rc5PODsible for &5sessing the ¢haTitable company's ability to
continue as a going concenL disclosing. &s applicable. matters related to going concern and using the going
concern basis of accounting unless the trustees either intend to liquidate the charitable co￿panY or to cease
operations. or have no realistic alternative but to do so.
Auditor's responsibilities for the audit of the fJnaDcial statements
We have been appointed as auditor under section 65(3)(b) of the ChaTities Act (Northern Ireland) 2008 and report
in accordance with regulatiODS made under section 66 of that Act.
Our objectives are to obtain r￿Ollable assuratLce about whether the fmancial statements as a whole are free from
￿￿terIal misstatenenL whether due to fraud or error. and to issue an auditor's report that includes our OPiDiOn.
Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordauce
with ISAS (UK) will always delect a material mtsstatement when it exists. Misstatements cam arise frorn fraud or
e￿or and are considered material if. tndividually or in the aggTegate, they could reasonably expected to
infiuence the economi¢ decisions of users taken on the basis of these financtat statements.
Irregularities, iucludÈDg frau4 are iDStances of non-compliance wtth laws and regulations. We design PTo¢edures
in line with our responsibilities, outlined above. to detect matertal mi55tstements in respect of irregularities,
including frdU(L The extent to which our procedures are capable of detecttllg ]￿egUlarIties. including fraud is
detailed below:
We considered the oppO￿ltieS and incentives that may exist within the OTganisati(m for fraud and identified the
greatest potential for fraud in relation to revenue recogoitiotL In common with alt audits under ISA5 (UK). we are
also requiTed to perfornl specific pmcedures to respond to the risk of management oVe￿ide.
We also obtained an understanding of the legal and regulatory frameworks that the Charttabl¢ Company operates
I￿ focusing OL provisions of those laws and reglllatioDS that had a direct effect on the detern11￿10ll of material
arnounts and disclosures in the fmancial statements. The key laws and regulations we considered in this context
included the UK Companies Act and local t&x legislation.
In additio￿ we consideredprovisions of other laws and regulations that do nothave a dTrect effect on the f]nancial
statements but compliance with which may be fimdamental to the Charitable co￿PanY'S ability to operate or to
avoid a material penalty.

THE HARMONY COMMUNITY TRUST
INDEPE￿￿El￿r AUDITOR'S REPORT TO
THE MEMBERS OF THE HARMONY col￿NIuNITy TRUST (COIITINUED)
Auditors. responsibilities for the audit ofthe fmaneial st2t¢m¢Dts- continued
Our procedures to respond to risks identified included the following:
reviewing the financial statement disclosures and testing to supporting doGum¢ntation to assess compliance
with provisions ofr¢levant laws andreguIations descrtbed as having a direct effect onthe fmancial statements"
enquiring of management and external legal counsel coneerniDg actuaI and potential litigation and claims;
perfontLing allalytical procedures io identify any unusual or unexpected relationships tbat may indicate risks
of material MISStat￿ent due to fraud.
reading minutes of meetÈngs of those charged with governance"
obtained all understADding of provisions and held disc￿5S1ons wifh management to understand the basis of
reco￿ltI0￿ or nOn-reCog￿ltioll of tax provisions. and
in addressing the risk of fraud through llLatw¢tuent OVaTide ofcontro]s. testingthe appropriatenes5 ofjourDal
¢ntries and other adju8ttllents' assessing whether the JUdg￿ents made in makiug accounting estimates are
indicative of a potential bias. and evaLuatiDg the b￿InesS rdtionale of any Si￿1ficallt tr￿aCtionS that are
unusual or outside the normal ¢ouFse of business.
We also communicated relevant identified laws and Tegulatt'ons and potential fraud risks to all engagement team
merllbers aad remained alert to any indications of fraud or noncompliance with law5 and regulations througbout
the audiL
Because of the inherent limitations of an audtt. there is a risk lI￿t we will nor detect all irTegularities, including
those leading to a material misstatejnent in the financial stst¢m¢nts or non-compliance with regulation. This risk
increases the more that compliance with a ]aw or regulation is removed from the events andtransactions reflected
in the [￿￿tt¢18[ statellLents, as we will be less ]ikely to become aware of instances of non-compliaDce. The risk is
also gTcater regarding irregularities occurring due to fraud rather thall error, &s fraud involves inEntional
concea]ment. forgery, collusion, omission or misrepresentation.
A fjjrther descriptioD of our r￿POnSIbl11tieS for the audtt of th¢ fitLancial statements is lo¢at¢d on th¢ Financial
Reporting Council's website at: www.frc.org.uklauditorsresponsibiIities. Thi5 description fonDs part of our
auditor's reporL
Use of our report
This report is made solely to the company's mernbeTS. as a body, in accoTdance with Chapter 3 of Part 16 of the
Companies Act 2006. Our audit work bas been undertaken so thatwe might state to the company's members those
atters we are required to state to them iu a Report of the Auditors and for no other PUTpose. To the ￿lIest extent
pennitted by law, we do not accept or assume responsibility to anyone 01her than the company and the company's
members as a b(xly, for our audit work. for thi5 repo¢ OT for the opinions we have fom]e
Eimear Broivn (SeniorSiathioryAudlior)
for and oll behalf of Baker Tilly Mooney Moore
Registered Auditor
17 Clarendon Road
Clarendon Dock
Be]fast
BTI 3BG
Date..
io