HOL YWOOD STEINER SCHOOL LIMITED Repoi't of the Tru51ees FOR THE YErAR EIYDED 31 AUGUST 2023 Registered Charity nurnber 103712 Registered office 34 Croft Road Holywood Co. Dowt) BTI8 OPR Trustees Ms Esther Haller Clarke- Dii'ector (iesigned 231512023) M5 Cartrline Mary Ball - Filin Pi'oducer (resigned 211512024) Dr LR5a Siinpwn {2ppointcd 211512024) Mr Garret O'Fachtn8 (appoinied 2115ll024J Mr Paul McTernaii Town Planner (resigned 231512023) Mr Gerry Warivick- Accountant (Yesigi)ed 211512023) Mr GaTeth Dalzell~ Compaiiy Directoi. (resigned 231512023) Mi's Mary Roulston - Retiied Teachei. (resigned 211512024) Ms Jenny Holland (appointed 211512024) Mi. Micliael Denny (appointed 311112023) Ms Ashling Gi"ay (appointed 181112024) Ms Doiiiinique MegArry (appointed I IJ312024) Mr Da¥ren MoffEtt- Mai'keting Dii'ector (appointed 291512023) (resigned 291512024) Mr Chris Preston Coinpany Director (appointed 2915r2023} (resigiied 2115120241 Ms Aoife Cunningham (appointed 211512024) Ms Stephanie Jones - Secietaiy IIEsigned 231512023) Audltors M.B.McGrady & Co Cliartered Accoiintants Stalutury Auditors Suite 2B Cadogan House 322 Lisburn Road Belfast Co. Antrtm BT9 6GH BaDker5 Bank of Iieland l Donegall Squ&re South Belfast BTI 5LR AUDITORS The auditors, M.B.McGI'ady & Co, will be proposed for re-appointinent at the forthcoming Annual Getteral Meeting. Report of the trustees, incorpoi'ating a straiegic report, approved by order of the board of trustee5, a5 the toinpany ctors, on 28 Aiigust 2024 and signed the boai'd's b¢h31f by: Gari'ei O'F htna.T Ist¢ HOLYWOOD sfEINER SCHOOL LIMITED Slatement of Trustees, Resp0115ibilities FOR THE YEAR ENDEI D 31 AUGUST 2023 The tru5tee5 (who are also the directors of Holywood Steiner School Limited for the purposes of ¢OTnpany law) are responsible for pieparin£ the Repoi1 of the Trustees and the tinancial stateinents in accordanGe with applicable law and United Kingdom Accounting Standards (United Kingdoin G¢neially Accepted Accounting Practice). Coinpany law requires the trL]Stees to prepare financial stateinents for each fii)an¢ial yeai. which give a true and fair view of the slate of affaii's of th¢ Charitable conipany and of the incoming iesi)urces and application of resources, inrluding the incoine and expendituie, of the charitable company for that period. In preparing those financial slateinents, the trustees are reqiiired to select suitable accounting policieg and then apply thein Consistently,. observe the methods and pi'ijiciples in the Chai'ity SORP- Inake judgeinents and e5timate5 that ale reasonable and pi'udent. pIEpare the fjnancial stattments on the going concern basis unless it is inappi'opriate to presuine that the ¢haritabl¢ company will cOnti￿uC in business. The trustees are Tespon5ible foi. keeping proper accDlltitinu records which disclose with ieasonable oCCU13Cy at any tiine the financial position of the charitable coimpany and to enable thEin to en511re that the financial siateineiits coinply with the Companies Act 2006. They are also respollsibl¢ for 5afegllai.ding the assets of the chai'itable coinpany and hence for takiiig reasonable steps for the pi'ovention and detection of fraud and otliei. irregiilarities. In so fai. as the ts'ustees are aware.. there is no relevant audii inforination of which the charitable company's aiiditojs are unaware, and the Irustees have taken all steps that they oiight to have taken to make themselves awai'e of any relevant aiidit infoYinatiotL and to establish that tlie aiiditors are aware of tl)at inforination. Report of the Indep¥ndenl Auditors to the Trustees and Menibers of Holyivood Steiner Schuol Limited OpSnion We have audited the financial stateinents of HLilywood Steiner School Liinittd (the 'charitable compat)y') for the yeai. ¢nded 31 August2023 which compTise the Statement of Financsal Activities, the Balance Sheet, the Cash Flow Stateinent and notes to the financial itateinents, including a suininaiy of significant accoiintEng policies. The financial repoltins fi"amewoi'k that has been Bpplied in their PlEparation is applicable law and United Kingdom Accounting Standards IUnEted Kingdoin Generally Accepted Accoiinting Practice). In oui. opinion the financ5al statements.. give a true and fail. view of the state of the charitable eoihpatjy's affairs &s at 31 August 2023 and of its in¢on]ing re50LITce5 and application of resour¢es, ijicludin8 Its ineoime ttnd expenditure, for the ycar then ended,. have been pi'op¢rly prepared accordance with United Icintsdoin Generally AGccpled Accounting Pi'actice. and have been prepared in accordance with the r¢ouiiements of the Companies Act 2006. Basis for opinion We conducted our audit in accoi'daiicc with ljiternational Standards 011 Auditing (UK) (ISAS (IJKI) aiid applicable law. Our responsibilities uiider th05¢ Standards are fui'iher describcd in the Auditors, respoiJsibilEties for the audit of the financial statements section of our report. We are independent of the charitable company in accoi'dance with the ethical r£quireinents that are I'elev&nt to our audit of the finaiicial st8teinents in the UK, incliiding the FRC'S Ethicttl Standard, and we have fulfilled our other ethical Tesponsibilitics in accordance with these requireinents. We believe that the a￿dit evidet)ce we have obtained 15 SiitTicient and appropi'iate to provide a basis for our opinion. ConclllSiOnS relHting to go&ng coiiecrn In auditing the financial staiements, we have concluded that the ti'ustees, use of the going concern basis of accoui)ting i the prepai'atiall nf thc financial staieinents is appi'opi'iate. Based on the work we have pei'fomied, Ive have not identified any mt*terial uncertaintie5 r¢latiiig to events or conditions that, individually or ¢olleciively, may cast significant doubt on the chai'itable coinpany's abil&ty to CDntiniie as a going concern foi. a period of at l¢ast twelve months froiii wheii the fjtkaneial stateinents are aiithorised For issue. Our responsibilities and the responsibiliiies of the trustees with irspect to going Concern ai'¢ de5cl.ibed in the relevart scctions of this i'¢poit, Othet. inforniatioii The trustees al'e iesponsible for the other infonnation. The otlier infonnkttion eoinprises the information ii)cluded in the Anniial Reptsi't, oiher than the financial 5tatenients and our Report of the Independent Auditors thereon. Our opiThion on the financial statements does not cover the other infoi'mation ai)d, except to the extent otherwise explicitly stated in our report, we do not express any foi'in of assurance cottelusion rhereon. En connection with our audit of ihe fin&n¢ial statements. our responsibility is to read the other infoi'ination Blld, in doing so. consider whethei. the other infonnation 15 materially iTrconsistent with the firtancial statements oi. oiii. kt]owledge obiaiiied in the aiidit oi. otherwise appeaiB to be Tnaterially misstated. If we idcntify such material u]COTJSiStencies or apparent inatei'ial mEsstatements, we are required to detei'mine whethei. tliis givcs rise to a material Inisstateinent in the financial statements themselves. Ir, based on the woi.k we have pei'forilled, we conclLide that there is a inaterial Inisstateinent of this othei. information. we are irquirtd to irpoil tliat fact. We have noihing to I'eport in this i'egard. Opinioiis on othei. ]natters prescribed by the Con]panies Act 2006 Itk our opinioi), based on the ivork undertaken in the course of the &udit.' the infoi'mation given in the Report of the Trustees for the financial year for which the fll)aiicial statements a prepared is consi5tenr with the financial statements; and the Repi)rt of thc Trustees has been prepared in accordaiice with appli¢able legal requireinenls. The coinparativ¢ fioiires foi. the Charity for the ye&r ended 31 August 2022 are unaiidiled. 10 Report of the Independent Auditors to tlie Trustces 8rJd Membeys of Holyiyood Steiner School Limited Matter5 on ivhich we are requir¢d to report by exception In the light of the knoivledge and understandii)g of the charit&ble ¢oinpany and its envirotsinent obtained in the course of the audit, w¢ have not identified matei'ial misstale]nents in the Report of the Trustees. We have nothing to repojt in respect of the following matters where the Coinpatties Act 2006 requires us to report to you if, in our opinion.. adequate accounting records have noi been kept or retllms adequate foi. oiir audit have not been received from branches not visited by us; or Ihe f￿an(la[ Statements are not in ag¥eement with the accounting iecords and Irturns. or certain disclosures of trustees, remun¢iation specified by law are not Inade. or we have not received all the infoi'matioii and eyplanations we require for oiir audit- or the mistees were not entitled to take advantage Df the sinall companies exemption fi'tHT] the requii'ement to prepare a Sti"ategic Repoit or in prepariiig the Report of the Trustee5. Re8ponsibilitics rjf trustees As ¢xplained Inore fiilly in the Statement of Trustees, ResponsibiliÉies, the trustees (who ar¢ also the directors of the ¢hai'itable eompany for the purposes of coinpany law) are iesponsible for the pirparation of the flnancial siateinellts and foi. being sa(isfied that tliey giye ll true and fail. view, and for such iniernal conti'ol as the trustees detei'mine is necessary to enable th¢ prepai'ation of fin3Treial stateinents that are fire from matei'ial misstateinent, whethei. duc to fraLid or error. In pi'eparing the ftnallcial stateinents, the tti]stees are respon55ble foi. assess2ng the charitable coinpany's ability to continue as a going con¢eiY, disclosing, as applicable. Ivatters related to gDing concern and using the going concem basis of accounting Linless the tt'llstees eithei. intend to liquidate the chai'iiable company or to cease operations, or have o realistic altei'iiative bul to do so.