2023-03-31-annual-return

CHARTERRD ACCOUNTAIiT$ TEMPLEMORE AVENUE SCHOOL TRUST INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF TEMPLEMORE AVENUE SCHOOL TRUST Oplnlon We have audlted the financial statements of Templemore Avenuè School Trust (the 'charity') for the year ended 31 March 2023 which comprise the statement of financial activities, the balance sheet and the notes to the fjnancial Statements, including a summary af significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accountin9 Standards, including Financial Reporting Standard 102 The Financial Reporting Stsndard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion, the financial statements: glve a true and fair view of the state of the charftable eompany's affairs as at 31 March 2023 and of Its incoming resources and application of resources, including its income and expenditure, for the year then ended; have been properly prepared In accordance with United Kingdom Generally Accepted Accounts'ng Practlc•; and havo b•en prepared in accordance with the requlrements of the Companies Act 2008. Basls for oplnlon We conducted our audit in accordance with Intemational Standard8 on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilities under those standards are further deGcribed in the Auditorfs responsibilities lor the audit of the financial statements section ol our report. We are independent of the charity In accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, induding the FRC'S Ethical Standard. and we have fulfilled our other ethical responsibilities In accordance wth these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Concluslon8 relatlng to golng concern In auditing the financial statements, we have concluded that the Trustee8' use of the going concern basis of accounting in the preparation of the financial statements 18 appropriate. Based on the work we have perfonned, we have not identffied any material uncertainties relating to events or conditions that, individually or collectively. may c8St signfficant doubt on the charity's ability to continue as a going concern for a period of at least hvelve months from when the financial statements are 8Uthorised for issue. Our responsibilities and the responsibilities of the truste8S With respect to going concem are described in the relevant sections of this report. Alfred Ilouse 19 Alfred Street LIELTr ASA. BI'2 8EQ DX3910 NK IILlfubl .50 Ccntury H(bU¥ 40 Creseent Butbincss Park USBURN B'I'28 2GN 17 MandevillL Sircct PORIAJ)OIVN Crui¥avon Iri'62 3PLI Tcl: [phone] t: [phone] I'cl: [phone]JS 1,"4x: +44 {u)38 9260 1656 Tel: [phone]&3 28oA Fax: +44 {0)28 38.35 1)293 ("Nk<7 Iradin% ￿Hn￿.￿L-.￿l[l1{IIQllP l41n11￿1. VA%lw. Nlnswrfrtj. bk.Hl ￿￿￿￿'rLy1l￿ffl 4 Ifthlhpr￿'r[Af. - A >imL

CHARTLRAD AceouNTANTS TEMPLEMORE AVENUE SCHOOL TRUST INDEPENDENT AUDITOR'S REPORT (CONTINUED TO THE MEMBERS OF TEMPLEMORE AVENUE SCHOOL TRUST Other Infomiatlon The other infomation comprlses the Infomiation Induded In the annual report other than the finanaal statements and our auditorfs report thereon. The trustees are responsible for the other infomation contained within the annual r•port. Our opinion on the financi81 statements does not cover the other infonnation and, except to the extent otherwise explicitly stated in our report, we do not express any fom of assurance conclusion thereon. Our responsibilty is to read the other information and. in doin9 $0. consider whether the other infomiation is materially inconsistent with the financial statements or our knowledge obt8in•d in the course of the audit. or otherwise appears lo be materially misstated. If we identify Such material inconsistencies or apparent material misstatements, we are rèquired to determine whether this 9ives rise to a material misstatement in the financial statements themselves. If, based on the work we have ￿rformed, we conclude that there is a material misstatement of this other infonnation, we are required to report that faci. W• have nothing to report in this regard. Oplnlons on oth•r mittor• pr••¢rfbed by the Compan1￿ Act 2006 In our oplnion, based on the work undertaken in the course of our audit.. the infomation glven in the Trustees, report for the financial year for which the financial statements aro prepared. vthich indudes the directors, report prepared for the purposes of company law, is consistent with the financial statements: arKI the directors, report induded wrthin the Trustees, report has been prepared In accordance with applicable legal requirements. Matt•rn on whlch ￿ Iro requlrod to r•port by exceptlon In th• light of the knowledge and understanding of the chanty and its environment obtained In the course of the audlt, have not identlfied material misstatements in th• directors, report included within the Trustees, report. have nothing to report In respect of the following matters in relation to which th• Companies Act 2006 requires us lo report to you rf, in our opinion: adequate accounting records have not been kept. or retums adequate for Our audit have not be•n received Irom branches not visited by us: or the financial statements are not in agreement with the accounting re￿rdS and returns,. or certain disclosures of trustees, remuneration specified by law are not rnade., or we have not received all the information and explanations we require for our audit; or the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies. exemptions in preparing the Trustees, report and from the requirement to prepare a strategic report. Alfred Ilouse 19 Alfred Street iILU•ASI' Wl'2 8EQ DX3910 NX BelfarA SO CLntur>' HoubL' 40 Cretcent Busin￿ Park SBURN BT28 2GN X7 MandLillle Strcet PORIADOIVN Craigavon 1.62 3PB Tel: [phone] [phone] OTr7 I'cl: [phone]S Trxx: +44 {v)28 9260 16r6 Tel: +44 {0)28 3833 2801 F￿. +44 {0)28 3835 0293 4TIP A kIvrn￿rnff￿fIV.'. Yw.smcgca.coni

CMARTERBD ACCOUNTANTS TEMPLEMORE AVENUE SCHOOL TRUST INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF TEMPLEMORE AVENUE SCHOOL TRUST R•$ponslbllttles of trusto0$ As explained more fully in the statement of Trustees, responsibilities, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such Intemal control as the twstees detemine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the ffinancial statements, the trustees are responsible for assessing the charity's ability to ontinue as a going concem. disclosing, as applicable, matters related to going concem and usin9 the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to c•839 operats'ons, or have no realists'c alternative but to do ￿. Audrtof8 rnsponslbllhl•s for th• audlt of th• flnanclal 8tat•m•nts Our objectives are to obtain reasonable assurance aboLrt Nthether the financlal statements as a %thole are free from materi81 misstatement, whether due to fraud or error, and to issue an auditorfs report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance wlth ISAS (UK) wlll always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individu811y or in the aggregate, they could rea8on8bly be expected to inftuence the ecorK)mic dKisions of users taken on the basis of these financial statements. The gxlent lo whlch our procedures are capable of detecting irregularitie8, induding fraud, Is detallod below. Alfred Ilouse 19 Alfred Slreel BEL￿￿$r Bl'2 8EQ DX3910 N'K BLICast 50 Century Huu&L' 40 Crw>CL'nt BU¥sn￿ Purk LISBUIiN B'f28 2GN 17 M#Ddc%ryllc Strect POX'i'ADOiVN A'62 3VB Tel: [phone] A113 . [phone] Tel.. +44 {0)28 9260 nPJ5 . +44 {0)28 9260 A6p6 Tel: [phone] Fax: [phone] lirxi%irnj.4￿1lLvr￿ I'hartrnYll'a¥.4d%i￿T5 Iibl(li Irndinx nRIIM'of<:hirt1 (iTrMipliniitLYI. ￿.%￿.￿.. NLthI rAi4lL'rL￿ nrrkn. 4 A1vm￿ra.rrA[: WWw.￿l￿.eoin

eH41RYEIIBD AfeOUtITANT# TEMPLEMORE AVENUE SCHOOL TRUST INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF TEMPLEMORE AVENUE SCHOOL TRUST Ext•nt to whlch th• audlt was consldored capable of dotectlng Irregularltles, Includlng fraud We identify 8nd assess the risks of material misstatement of the financial statements, vthether due to fraud or error, and then design and perfom audit procedures responsive to those risks, including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion. In Identfylng and assesslng potentlal rlsks of material misstatement in respect of irregularities, induding fraud and non-compliances ith laws and regulations, we considered the following.. Tho nature of the industry and $•ctor, Control •nvironment and business perforniance, Indudlng the ¢ompany'8 remuneration pollcies for dlrectors, bonu8 levels and performance targets. if any; Results of our enquiries of management about their own id•ntification and assessrn•nt of th• ri$k8 of irregularitles; Any matters we identified having obtained and reviewed the ￿mpanY'S documentation of their policles and proc•dura$ relating 10: Identifying, evaluating and complying with laws and regulations and whether they were aware of any instance of nonwcompliance,. Detecting and responding to the rlsks of fraud and whether they have knovAedge of any actual, suspected or alleged fraud., and The Intemal controls established to mitigate risks of fraud or non-compliance with laws and regulations,. The matters discussed among the audit engagement team regarding how and where fraud might ¢xcur in the financial Statements and potentl81 indicators of fraud, As a resutt of these procedures, we considered the opportunities and incentives that may exist within the company for fraud and identified the greatest potential for fraud in income recognition. In common ￿ryth all audits under ISAS (UK), we are also required to perfomi specific procedures to respond to the rlsk of management override. 8180 obtained 8n understandlng of the legal and regulalory frameworks that the company operates in, focusing ¢x provisions of those laws and regulations that had a direct effect on the detemination of material amounts and disclosure5 in the financial statements. The key laws and regulations we considered in this context included the Companies Act 2006, and local tax legislation. In addition, we considered provisions of other laws and regulations thal do not have a direct effect on the financial statements l)ut compliance with which may be fundamental to the company's ability to operate or to avoid a material penalty. Alfred Ilouse 19 Alfred Strtrt BELFAS'f B'l'2 8EQ DX39Ao NR IILICAb SO CL'ntur>' H(bUSL' 40 CrctDcent Bu1•in￿•s Park 17 l¥f 4ndciryllc Street poK'rADOiVN CrHigavu Iri'62 3PB LISBUKN BT28 2GN I'cl: [phone] IJI3 I￿. +44 {0)28 9031 0777 Tel: [phone] l.'ax: +44 {0)28 9260 16p6 Tel: [phone] ax: +44 (0)28 38.35 0293 (¥tLi'Trl.IrrfJlints#ts C'ary￿ra￿1. Fin4DLY..WYvArs 4 Ali

¢HARTEABD AecouNTANT$ TEMPLEMORE AVENUE SCHOOL TRUST INDEPENDENT AUDITOR'S REPORT ICONTINUED) TO THE MEMBERS OF TEMPLEMORE AVENUE SCHOOL TRUST Audlt r•spons• to rlsks Identlfled Our procedures to r•5pond to the risks identified included the following: Reviewing the financial statement disdosures and testing to supporting documentation to assess compliance with provisions of relevant laws and regulations described as having a direct effect on the financial statements., Enquirin9 of management concemlng actual and potential liligation and claims., Perfoming anaSyiical procedures to identfy any unusual or unexpected relationshlps that may indicate risks of material misstatement due to fraud; Reading minutes of meetings of tho88 charged wlth govemance and revIe￿ng correspondence wlth tax authorities,. and In addressing the risk of fraud through management overrlde of controls, testing the approprlateness of Joumal entries and other adjustments,. assessing vthether the judgements made in making accounting estimates are Indicatlve of a potential bias; and evaluating the business rats'onale of any significant transactions that are unusual or outslde the nornlal cours• of bu¥ln•ss. We also communicated relevant Identified laws and regulations and potential fraud risk8 to all èngagement team members and remained alert to any IndirAtions ol fraud or non-compliance %4fjth laws and regulations throughout the audit. Owng to the inherent limitatlons ol an audlt. there Ss 8n unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and perfomed our audit In accordance with auditing standards. In addition, as vith any audit, there remalns a higher risk of nOn￿eteCtIon of irregularikn'es, as they may involve collusion, forgery, intentional omissions, misrepresentstions, or the override of intemal controls. We are not responsible for preventing non-compliance and unnot be expected to detect non- compliance with all laws and regulations. A further description of our responsibilities is available on the Financial Reporting Council's website at: https:11 VVM.frc.org.uklaudrtorsresponsibilities. This description fomis part of our auditor's report. Alfred Ilouse 19 Alfred Street BELFLS'I. B"A"2 8EQ DX.39Ao NK BLICas .50 C¢ntury Hou￿. 40 c￿Cent BusinLW Park LISBUKN HT28 2Gh' 17 Mundclillc Street POXi'ADOiVN Craiguvu r62 3PH Tcl: [phone]J 1113 . [phone]A 0777 I'cl: [phone] I,￿. [phone]thp6 Tel: [phone] FA¥: +44 (0)28.38.35 0293 ('hartfr(yl.irwunLI*ts 4 Mvnihrr￿TlAf _ All.￿rt￿￿1. AllIA￿￿{ www.gniLzca.co

CHAKYEft8P ACCOVNTANTJ TEMPLEMORE AVENUE SCHOOL TRUST INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF TEMPLEMORE AVENUE SCHOOL TRUST Us• of our r•port This report Is madg solely to the charitable company's rnernbers, as a body, in accordanca ￿1th Chapter 3 01 Part 16 ol Ihe Companies Act 2006. Our audit work has been undertaken 80 that we mighl state to the ch8r1ta1￿8 company'5 rnember8 those matters we are required to Stale to them in an auditorfs report and for no other purpose. To the fiAlest extent ￿rrnItted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable compantys members Bs a body, for our audit work. for thls report, or lor the opinions we have formed. Mr Nlgol Mo FCA (Sonlor Statutory Audltor) for and on b•hall ol GM¢G BELFAST ..8. / ILI.£.I Chart•rnd Accountants Statutory Audltor Chartered Accountants & Stalulory Auditor Allred House 19 Alfred Street Belfast 8T2 8EQ Alfred HouAe 19 Alfred Str¢et BELFASf 8EQ DX3910 NRBelfa•t so Ceiilury House 4n Crescent Biisincss Park LISllUIiN r28 2GN' 17 fvlandcville Stree. PORTAI)OWN CMi8l1 %'0Th BT62 3PB Tel: +44 {0)28 W3A IX13 Faxi [phone] OTf7 Tel: +44 lo)28 9260 7355 Fllx￿ +44 {0)28 y260 1656 Tel.. 444 (o)?8 383 J 2t40 Fai= +44 {0128 3835 0293 Nf039660. List AMoThbtwd11AG .AWorbjldEAlli￿£011tsd￿￿A￿W￿ti￿$lr