Yearended 5 Aprfl 2022 We audStEd the fwmndal ststentsofThe FMTntst forthe yeweNkd 5 Aprl 2012 vthirh cornprne staternt of finandal atti (rKIng inujrne and apenditiwe account), ststement offinanaal pasftlon and notes ¢0 the ffnancial ststemen& Ind11n8 a summary of slgnlficant acmunting pollaes. The finaKial reportlrq framework that has been applled In their preparation is awtsrable law and United Kln8dcxm Accounts Stsndards, Indts(fing Knanclal Reportiw Stsndard 102, F(nandal Reming Standard awAKable kn the UK and Republk of Ifeland Wnlted l0M GonerallyAccepted Pracikel. In owoplnlon. thefinalaI statemert&" Gl¥ a In and fairyiewof the st of the tharws Tair5 a5 at5 2022; Mave been wowrly prepared In ({dn0 wlth the Unlted KIdIn Gerral Acopted We conducted our audlt In accordano wlth International Stsndard on Audltlng IUKI IISA51UKI) and applkable law. Our responsknllltle5 under those stsndards a fUrtr d25cribed in the Audltoffs rosponslbllltles forthe audlt of the finandal ststThnts seclknn ofour pOIL We are Independent In acCOan with the ethlcal requlrements that are relevant to ouraudlt ofthe financial striement In the UK. iKluding FRCS Ethxal Stsndard. and we have fulfilled our other ethlcal re5ponslbllltles In accordano wlth these Tequlrement> We belleve that the autht e¥iden¢e we have obtained Is We have to rqxKt in re5pettof the foUowknR matters wi relatlffi to whlth the ISAS IUKI uke us ts) rert to you where: The Truslee5' Use of thE piryconcern baslsof in the weparation of the finanEial ststements Is Thit apwoprfate: or ertalntles that may cast Silficafit d(MJbt about the charivs ablmy to continue to adopt the goiftgtoncem b3515 of accounttw for a period of at least Nel¥ frTr the date Inforrnatn Induded In the anThl rep(rt other the finaKlal statements and our audltorfs report thereon. Our opinlon on the fin*lal statements does not coverthe othEr Informathn Jnd. except to the extent otheTh4rfse ek5tsted In our rwxrt do not e¥pre55 any fomi of
The Fermanagh Trust Independcnt auditor's report lo the members ol The Ferm3naEh Trust Year ended 5 April Z022 In connoclion ivrili oijr audit ol the nar)ci.Il siaicni¢i)1s. our rosponsibilily LS to read the other inform4ilion and. In doinB so. consider Iv1{her the oihor inlorniation is malcrially inconsistent vjiih the finiL Iicial staieinrnis or our knoivlediri.. obiaincd in the audit or other¥visc oppEars to be maierifilly m155liiloil. Il sije iileniily sucl) ni.Iterial inconsisiencie5 of apparcni matcrial missiarcmcnts. i'lo aro requircd to doicrniine i'Jl?cihcr Ehefe is a material missiaiefflenl in the linoncilil siatemonis or mlioriii I mis5l.Ilctncni of ihe other inlormalton. If, based on the ivork we have peilormed. Ivp concludr tliat thorp 1% i maierbil rnisstOlL?mcnt of ihis olher information, Ive are fequifcd io repDrl Ih4lt facL We liclVLb noihinil iu rcporl in illi5 regard. Opinion on other matters In our opinion. b¢lSC(J on the work undciiiken bn ihp course ol il)e audil. Iho infoim.i1ion Eiven io The i rLISIocs' fepori lor ihe financ¥al year for i'ihich the financial sliltemcii15 dirc propired is consisienE iviili Ihe hnanckil s1)tetnenis- and Tlic Trusiee5' report hiÈ 5 becn prLporcd in iiccortlanre i•Jiih applic4iblc legal requirerncnls. Matter5 on which we are required to report by exception In thL Iii¥lil of the k'rioiJledLie iinLI undLbf5Koiidin% ol Ilie ch21111'.Iiid its envifonmeni obtained In ihe courscl ol the audil. Ive have not IdertiiliLYI miss¢aiL'riienis in ilie Tru51ccs' roport. Ve have noihinLJ to rcport iii rospect of ilic folloi'Jinp. matters Il. In our opinion: Adequaii, lbccounlinii rLicords liilVL• 1101 beeri kepl by IIIL. charily. or returns adcquotc for our liive noi been rccetvp(I ljy us- or T17e chaiil1 5 hnanciiil siaieniciiis are noi in iLreemcnl K'iith-he ¢iccounitng records and rciuflls: or CL4riain diSLlnsures Lil I Tusiecs. IQIIIIRIILif4i1iDri 5pecilicd by taiv arc rioi madc- or Qle havc not reccivcKJ lill ihe iiilorrna4lOn.Ind cxplanaiions ive require for our ¢iudit. Responsibilities of Trustees As cxpl,Iiiied morLb lully in iliL. TfUSiee5' ri.5ponsibiliiiibS SlalCfllLbllE. thc I rii¥ice5 arc re5pon5ible lor "lio pri'pcifa(ion ol iliE in4lncFiil siJien)eiiis and lor beirhc soiishod that LI7%, Llive a truc and fHir viei'4. and lor siirh bnlcrniil conlrol Ihe TILisIL'LS dclcmiino. is neccskiry to Clliible the preparation of linii n£iil siaiemenlr Ihai <irL. Ircc froni niissiaieni(.'iil. vJhciher due to fraud or error. In prpijiiring the financial 51471LDnients, IliL• frusEees.)re responsible for osgcsstng the charity's abiliiy io coniinue as a puinLZ conccrn. disclosiiiil as applicible. mLIIIL'rs related to going concern and USLnE (l)e goii)I' concerr) bisis ol iiccoiiritinLv ur)les5 ihc Triislees eiilicr infend io liquidate ihc charily or 10 ceasc operaiions. or have no realLSIÈC 4)IILTrnJtive bui io do so.
Year ended 5 2022 Ourobjeth are to obtsin reason assuran alhxrt vAtheTthe financial 5tstements a5 a whole are free from material mi5sktement. whether due to fraud or error. and to tssue an audltorfs report that Indudes our oplnlon. Reasonable assuraKe Is a high level of a55urarKe, but Is nat a 8uarantee that an audlt condurted In accor11an vAth1SAs (UK) will alwoy5 detect a marial mtSStatement when it exist Mi55tstements can arise frnm fraud or enorand are considwed rnaterial rf. inth¥iihJally or In the aggregate. they could reasonably be expected to infiuence the economic declslon5 of users tsken on the basis of these financial ststement This report ts made solely to the tharitvs member4 a5 a body. Our •Jtht work has been undertaken so that we might ststeto the tharitV5 rnernbers those matter5 we are rewlred to stste to them In an audltorfs report and for no er pts1p To the fiAlest extent perniitted law, we do not accept to a$5ume respmsibillty to any otherthan the tharity and the dritys members as a body. for our audltworK forthls report ar forthe opinion5 we hab? formed. Identlfyand assess the Tlsksolnterial Trstat ofthe finanLio1 slatsments, whether due to fraud orernjr, deBn aNI perfLYm procedwes re5FK)nsl¥e to Il¥)se r15ks, and obtaln audlt ¢¥idee that Is sufficient and approprfate to provlde a basis forour(yinion. The of rt detecting a rnaterfal mlsstatement resultln8 from fr8LMJ Is hlgher than forone resultln8 fr(xn error. as may Inth coluskxb. for8ery, intentlonal omlsslon5, mlsrepresentatlons Dr thE override of Internal contr Obtsln an understandkng of Internal control relevant to the audlt In orderto deslgn alIt procedure5 thot are apprnwlate in the circunstarK4 but not for the purpose of expre55in8 an oplnlt)n on the effectkn of the dwritVs Internal uwrtroL Evaluate tl appropiiateness ofactourntiw polides used and the reasonableness of accountlng estlmates and related dlsdosure5 made ty the Trustees. cryde on the apwoprtsten of the Truth< use of the 80iTr8 concern basls of accountln8 ané. based on the at evkleKe obtslned, whethera terIal uncertalnty exlsts related tts nts or condrtions that may cast sÈnlncant doubt on the charitrfs ablllty to contiNe as a zoiryq (oncenL If we condude that a material uncertalnty exlsl> we are requlred to drdw attenllon In ouraKHtorfs iepjrt to tl lated dlsdom In the finandal statements or. Ifsuch Ihsd05ures are Inadequate, to modify our opinknn, our(clUSIOnS are based on the dIt evldence obtsined up to the dale of tyJr reporL However. future events orconthtlons maycause the thlty tocease to contlnue as a 801ry concern. Erdluate the overdll presentallon. structure and content ol the finandal statements Endudln8 the (Isd05ure4 and thether the financial ststements yesesent the underlyin8 transactlons ar events In a manner thathle¥es falr wesentstk)n. Obtaln gJfflclentapproprf3te aAte¥$den re8ardtry the flnanclal infomiatlon of the enllty or busine55 activltlttto express an opinion on the financial statement& We are re5pon5ible torlhe dlreLtion. supervlston and perfmaKe of the audiL We remain responle forouramlt opinkJrL
Ywended 5AprH 202Z scope and ofthe autht and syifi¢ant findlnss, InduthNA any >1firant defi¢ieKies in Anthony Rasdak I Foi and on behalf of MacNearyi Rasdak & Co. Umlted Wellin8ton H(Mtse 30 Darllng Street Enniskille Co. Fermaw