Yearended 5 Aprfl 2022
We audStEd the fwmndal ststen￿tsofThe F￿M￿￿￿Tntst forthe yeweNkd 5 Aprl 2012
vthirh cornprne statern￿t of finandal atti￿ (rKI￿￿ng inujrne and apenditiwe account),
ststement offinanaal pasftlon and notes ¢0 the ffnancial ststemen& Ind￿11n8 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 ￿l￿0M GonerallyAccepted Pracikel.
In owoplnlon. thefinal￿aI statemert&"
Gl¥* a In￿ and fairyiewof the st* of the tharws *Tair5 a5 at5 2022;
Mave been wowrly prepared In ￿({￿d￿n0 wlth the Unlted KI￿dI￿n Ger*ral Acopted
We conducted our audlt In accordano wlth International Stsndard on Audltlng IUKI IISA51UKI) and
applkable law. Our responsknllltle5 under those stsndards a￿ fUrt￿r d25cribed in the Audltoffs
rosponslbllltles forthe audlt of the finandal ststThnts seclknn ofour ￿pOIL We are Independent In
acCO￿an￿ 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) re￿rt 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 Si￿lficafit d(MJbt about the charivs ablmy to continue to adopt
the goiftgtoncem b3515 of accounttw for a period of at least Nel¥* fr￿Tr the date
Inforrnat￿n Induded In the anTh￿l 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 e￿k￿￿5tsted 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 LI￿7%, Llive a truc and fHir viei'4.
and lor siirh bnlcrniil conlrol Ihe TILisIL'L*S dclcmiino. is neccskiry to Clliible the preparation of
linii n£i*il 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 vA*theTthe 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 ma*rial
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$5ume respmsibillty to any￿￿ otherthan the tharity and the d*ritys members as a
body. for our audltworK forthls report ar forthe opinion5 we hab? formed.
Identlfyand assess the Tlsksoln*terial Tr*stat￿ ofthe finanLio1 slatsments, whether
due to fraud orernjr, de*Bn aNI perfLYm procedwes re5FK)nsl¥e to Il¥)se r15ks, and
obtaln audlt ¢¥ide￿e that Is sufficient and approprfate to provlde a basis forour(yinion.
The of r￿t detecting a rnaterfal mlsstatement resultln8 from fr8LMJ Is hlgher than forone
resultln8 fr(xn error. as may Inth coluskxb. for8ery, intentlonal omlsslon5,
mlsrepresentatlons Dr thE override of Internal contr
Obtsln an understandkng of Internal control relevant to the audlt In orderto deslgn a￿lIt
procedure5 thot are apprnwlate in the circunstarK4 but not for the purpose of expre55in8
an oplnlt)n on the effectkn of the dwritVs Internal uwrtroL
Evaluate tl* appropiiateness ofactourntiw polides used and the reasonableness of
accountlng estlmates and related dlsdosure5 made ty the Trustees.
cry￿￿de on the apwoprtsten￿ of the Truth< use of the 80iTr8 concern basls of
accountln8 ané. based on the a￿t evkleKe obtslned, whethera ￿￿terIal uncertalnty exlsts
related tts ￿nts or condrtions that may cast sÈnlncant doubt on the charitrfs ablllty to
contiNe as a zoiryq (oncenL If we condude that a material uncertalnty exlsl> we are
requlred to drdw attenllon In ouraKHtorfs iepjrt to tl* ￿lated dlsdom In the finandal
statements or. Ifsuch Ihsd05ures are Inadequate, to modify our opinknn, our(￿clUSIOnS are
based on the ￿dIt evldence obtsined up to the dale of tyJr reporL However. future
events orconthtlons maycause the th￿lty tocease to contlnue as a 801ry concern.
Erdluate the overdll presentallon. structure and content ol the finandal statements
Endudln8 the (Isd05ure4 and thether the financial ststements yes￿esent the underlyin8
transactlons ar￿ events In a manner that*hle¥es falr wesentstk)n.
Obtaln gJfflclentapproprf3te a￿Ate¥$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 respon￿le
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