THE HARMONY COMMUNITY TRUST INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF HARMONY COMMUNITY TRUST OpiDiOD We hawe audiied ihe financial statements of Harnion). CommuniTh Trusi {the -chariiable companv ) for the vear cndcd 31 March 2024 h1¢h coniprisc thc Sthtcincnt of Financial Aciii"itics. tlic balancc shcct and notcs to thc tinancial statetnents. including a 5Utnmarn" of significant accountin£ policies. The financia] reporting framem'ork that has been applied in iheir preparation is applicable laii and UnLd Kingdom Accouniing StandarLts, including Financial Rcponing .Standard 102 Tlie finoiiciol Rewriijig SiandiTrd applicable in ilie LIK and Republic of Ireland Iuniied Kingdom Generalli" Accepted Accouniing Ptactice). This report is made solelTr' to the charitable compan!" s trustees. as a bodi". in accordance with Part 4 of the Charities IAcLounts and Repollsl Regulaiions (Northem Iieland) 2015. Our audit ivork has been undertaken so ihal we might stat¢ to thc charitablc compan!. s trusi¢¢s thosc mattcrs M"c arc rcquircd to stat¢ to thcm in an auditor's repori and for no other purpose. -1 o the fullesi eiienl pemjiiied b!" lail.. Ile do not aceepi or asgume responsibililN' to an}'one oiher than the charitable compan). and ihe charlb]e compan). s trnstees as a LKNJJ. for our audit w'or]L for this rcport, or for thc opinions hai'c fornicd. In our opinion the financial statements-. giTre a true and lair I'ieii" of the.8tate ofthe charitable companN s affairs as at 31 March 2024. and of its tota] incoming reSoUrS and eitxnditure of resources. including its income and expenditure. for the Ye then cndcd,. have been properli. prepared in accordance Hith United Kingdorn Generall) Accepted Accounting Practice,. and have been prepared in accordance iiith the requirements of the Companies Act 2006. Basis for opinion I'e conducted our audit in accordance i%"ith International Standard5 on Auditing (UK) IISAS IUK}l and applicable lam. Our responsibili(ies under those standards are fu]ther described in the Auditor s responsibililies for ihe audil of thc financial statcmcnts section of (wr rcporL W¢ arc indcpcndcnt of th¢ charitablc conipa])y in accordancc 'ith the ethical requiremenis that are [ele"an( to our audit of the financial stsiements in the UK. including the FRC'S Ethical Siandard. and lie hai'e fulfilled our other ethical reswnsibilities in accordance with these rcquircmcnts. Il'c bclicvc thc audilcvidcncc M"c havc obtsincd 15 suffich¢Jit and approprialc to prowidc a basis for our opinion. Material uncertaintTr- in relatlOD to gotng cDDcern We draw aiieniion to note l. l of the financial s(aiements. ii'hich Indica (hai the charitsble company incurred nct outgoing rcsouwcs of £87.i9i during thc 1.car Cndcd i l March 2024 Ircduccd b!" £87.63) ¢¢]1'¢d from thc ale of landl and that the charitable cornP41. 5 cuThrnt liabilitie5 excteded its cutTent assets b), £2.588. As stated in note 1.1 the charitable compan!. had cu(s (o iheir grani allocaiions during the )ear resulting in a loss of funding ol. oN'er £100.000. As stated in note 1.1. these events or conditions along iiith other matters set out in note l. I indicaie ihai a maierial untertaini!" exisis thai ma)" casi doubl on the compan!.'s abilil). io contit]ue as a going concern. Our opinion is not modified in respect of this maller. Otbcr information The irusiees are responsible for the other infomiation. The other inforniation comprises the infomiation included in the trll5tee5 annual reporL other than the fin4cial statements and our auditor s report thereon. Our opinion o the financial statsments does no( coi'er the oiher inforn)aiion and: eNcepi (o the eiieni othern'ise explicitl}' stad in our rcporL wc do not cNprcss an!" fonn of assurancc coiiclusion thcrcon_ In connection with our audit of ihe financial siaiements. our responsibililK IS 10 read ihe other infom)aiion and. in doing so, consider 'hether ihe oiher infomia(ion is materiall!. inconsisient 1th the financial statements or our knowledge obtained in the audit or other%iise appea 10 be maierialli missiaied. Ir we ideniifN' such maierial inconsistencies or apparen( maierial missta(ements. li'e are required to deterniine iitheiher ihere is a material mi&statcmcnt in thc financial stat¥m¢nts or a Tnatcrial misstaicmcnt of thc othcr infom]ation. If. bascd on thc iiork e have perfomied, ii"e conclude thai there is a material missiaiemeni olthis other inKonnation, e are required to rewTrrt that fact. We hai'e nothing to report in this regard.
THE HARMONY COMMUNITY TRUST INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF HARMONY COMMUNITY TRUST (CONTINUED} Matters oll 'hICh iTr"e are required to report b!- eTceptio We haN'e nothing (o repor( in respec( of ihe lolloii'ing Inaiiers in relation to ii'hich the Charities (Accounts and Rcportsl Rcgulations INorthcm Irclandl 201 i rcquirc us to rcport to l.ou if. in our opinion- the infomiation gii'en in the fmancial atements is inL7)nsisteni in any material respect with the trustees rcport,. or the charitable compan>. has not kept adequaie accounling ieLords: or thc financial siatcmcnts arc not in agr¢cm¢nt ii-iih thc am)unting rccords and rclurns; or we have not receii'ed all the inforniation and eiplanations ii"e require for our audit. Responsibilities of trustees As explained more lullN' in the ttustees responsibililies staiemeni sei out on page 6 the tn]slees li%"ho are also ihe directors of the charitable compan J. for ihe purposes of compani. laii'l are responsible for the preparation of the financial qtatcm¥nLs and for k.ing satlsfJ thai thL!" gi%c a truc and fair i'iciv. and for such intcmal control thc trusiees deiem)ine is necessm" lo enable ihe preparaiion of fLnancLai sthiements thai are free from material misstatemenL M'hether due to fraud or error. In preparing the financial statements. Ihe irustees are res]xJnsible for assessing ihe charitable compan) s abilit) to continuc os a going conccrn. disclosing- as applicabl¥. mall¢rs rclaicd to going concirn and using thc going concern basis of accountinE unle55 the trustees either intend to liquide the charitable cotnpani. or to cease operations. or hai'e no realisiic alternatie but to do so. -,luditor's responsibilities for the audit of tbe fin*neial statemtnts Wc hav¥ b¥¥n appointL"d as auditor undcr s¥Ytion 6ilillb) of thc Charitics Act (Northcrn Ir¢lond) 2008 and rcport in accordance m.ith regulation5 tnade under section 66 of that Act. Our objcctivcs arc to obtain rcasonablc assurancc about ii"hcthcr thc financial statcm¢nLs as a iNholc arc frcc from maierial misstatemenL ii.hether due io fraud or etror. and io issue an auditor s report Ihal includes our opinion. Reasonable assurance is a high le.el of axsurance. bui is noi a guaran(ee ihai an audi( conducted in accordance 'ith ISAS {UKI w'ill alM"a!'s dctcct a matcrial missiatcmcnt ii.hcn it CXlsts_ NlisstatcJn¢nts ¢an ariK from fraud or error and are considered material il. indiN iduall!" or in the aggregaie. they could leonabl1, be e.Ipeeied io influcncc thc cconomic dccisions of uscrs takcn on thc basis of thcsc financial statcmcnts. Irregulariiies, including fraud. are instances of non-compliance ii'ith laII5 and regulations. M'.e design procedures in linc M'ith our rcsponsibilitics: ouilincd abov¢. to dctcct Jnatcrial misstatcJn¢iits in rc5PCCt of irrcgulariti¢s, including fraud. The extent to ii"hiLh our procedures are capable of detecting itTegularities, including fraud is dctailcd bclow.. We considered the opportunilies and incenliTr"es thai may e.lisi Ivithin the organisaiion for fraud and identified the greatest potential for fraud in relation to rei'enue recognition. In Ix)mmon 1th all audits under ISAS (UKI. 'e are also required to pertorrn specific procedures to respond to the risk ot tnanagetnent 0eide. Wc also obtained an undcrstanding of th¢ Icgal and rcgulatory. fram¢ii"orks thai Ihc Charitablc Coinpan) opcratcs in. focusing on provisions of those laiis and regulaiions thai had a direct effect on the deiern)inaiion ofmalerial amounts and disclosures in the financial siatemenis. The ke!" laiis and regulations e considered in this context included the UK Cornpanies Act and local t&¥ legislation. In addition, .¢ considcrcd provisions of othcr laiiE and rcgulations that do not havc a dircct cffcct on thc financial gtatemenis bul Lompliance ii'ith ivhich ma)" be fundamenthl to the Chariiable Compan> s abilil? to operaie or lo avoid a material penali!..
THE HARMONY COMMUNITY TRUST
INDEPENDENT AUDITOR'S REPORT TO
THE MEMBERS OF HARMONY COMMUNITY TRUST (CONTINUED}
-luditurs' respoD5ibilitie5 for tbe audit of tbe fillallcial 5tatetDents- continued
Our procedures (o respond (o risks identified included the folloii'ing..
rcvicwing thc financial 5tatcmcni disclosurcs and StIng to supporting documcntation to asscss compliancc
with proTr'isions ofrelei'ant la.5 (d regul<ltion5 described as hdl'itl¥4idirect efTeLt on the fancIal st