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: +44 (0)28 9031 1113
t: +44 (0)28 9031 0777
I'cl: +44 10)28 9260 73JS
1,"4x: +44 {u)38 9260 1656
Tel: +44 (0)28 38&3 28oA
Fax: +44 {0)28 38.35 1)293
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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 Cret*cent Busin￿ Park
SBURN
BT28 2GN
X7 MandL*illle Strcet
PORIADOIVN
Craigavon
1.62 3PB
Tel: +44 (0)28 9031 1113
+44 (0)28 9031 OTr7
I'cl: +44 10)28 9260 735S
Trxx: +44 {v)28 9260 16r6
Tel: +44 {0)28 3833 2801
F￿. +44 {0)28 3835 0293
4TIP
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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: +44 (0)28 9031 A113
. +44 (0)28 9031 0777
Tel.. +44 {0)28 9260 nPJ5
. +44 {0)28 9260 A6p6
Tel: +44 (0)28 3833 2801
Fax: +44 (0)28 383.5 0293
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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: +44 (0)28 9031 IJI3
I*￿. +44 {0)28 9031 0777
Tel: +44 (0)28 9260 7355
l.'ax: +44 {0)28 9260 16p6
Tel: +44 (0)28 3833 2801
ax: +44 (0)28 38.35 0293
(*¥tLi'Trl.IrrfJlints#ts
C'ary￿ra￿1. Fin4DLY..WYvArs
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¢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
V*VM.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: +44 (0)28 903J 1113
. +44 (0)28 903A 0777
I'cl: +44 (0)28 9260 734)5
I,￿. +44 (0)28 9260 16thp6
Tel: +44 (0)28 3833 2801
FA¥: +44 (0)28.38.35 0293
('hartfr(yl.irwunLI*ts
4 Mvnihrr￿TlAf _ All.￿rt￿￿1. AllIA￿￿{
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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 +44 (0)98 9031 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
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