TEMPLEMORE AVENUE SCHOOL TRUST
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF TEMPLEMORE AVENUE SCHOOL TRUST
Opinion
We have audited the financial statements of Templemore Avenue School Trust (the 'charily') for the year ended 31
March 2024 which comprise and the notes to Ihe financial staternenls, including a summary of signifi¢ant
accounting poli¢ies. The financial reporting framework that has been applied in their preparation is applicable law
and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting
Slandard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion. the financial statements=
give a true and fair view of the state of the charitable company's affairs as at 31 March 2024 and of its
incoming resources and application of resources, including ils income and expenditure, for the year then
have been properly prepared in accordance with United Kingdom Generally A¢¢epted Accounting Practice:
and
have been prepared in a¢¢ordance with the requiremenls of the Companies Act 2006.
Basls for oplnion
We conducted our audit in accordance with Intemational Standards on AudTling {UK) (ISAS (UK)) and applicable
law. Our responsibilities under those standards are further described in the Auditorfs ￿sponSIt￿lIts8s for fhe audit of
the financial statemenls section of our report. We are independent of the ¢harity in accordance with the ethical
requirements that are relevant to our audil of the financial statemenls in the UK. including the FRC'S Ethical
Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe
that the audit evidence we have obtsined is sufFi¢ient and appropriate to provide a basis for our opinion.
Conclusion8 relating to going concern
In auditing the financial statements, we have concluded that the Trustees, use of the going concem basis of
accounting in the preparafjon of the financial statements is appropriate.
Based on the work we have perfonned. we have not identified any material uncertainties relating to events or
conditions that, individually or collectively, may cast significant doubt on the charity's abilty to ¢ontinue as a going
¢oncem for a period of at least ￿e1ve months from when the financial statements are aulhorised for issue.
Our responsibilities and the responsibilities of the trustses with respect to going concem are described in the
relevant sections of this report.

TEMPLEMORE AVENUE SCHOOL TRUST
INDEPENDENT AUDITOR'S REPORT {CONTINUED)
TO THE MEMBERS OF TEMPLEMOREAVENUE SCHOOL TRUST
Othèr Inforniatlon
The olher information comprises the information included in the annual report other than the financial slatements
and our auditor's report thereon. The trustees are responsible for the other information contained within the annual
report. Our opinion on the financial slalements does not cover the other information and, except to the extent
otherwise explicitly stated in our report. we do not 8xpres8 any fomi of assurance conclusion thereon. Our
responsibilty is to read the other information and, in doing so, consider whether th8 other infomiation is materially
inconsistent with the financial statements or our knowledge obtained 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
required to determine whether this gives rise to a material misststement in the financial statements themselves. If.
based on the work we have performed. we conclude that there is a mat8Tial misstatement of this other information.
we are ￿qUIred lo report that fact.
We have nothing to reporl in this regard.
Oplnlons on other matters preserlbed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of our audtt:
the infomiation given in the Trustees, report for the finan¢ial year for whiGh the financial stat8m8nts are
prepared. which includes the directors, report prepared for the purposes of company law, is consistent with the
financial statements,. and
the directors. report included within the Trustees, report has been prepared in accordance with applicable legal
requirements.
Matters on which we are requlred to report by exception
In the light of the knowledge and understanding of the charity and its environment obtained in the course of the
audit. we have not identrfied material misstatements in the directors, report included within the Truste8s' report.
We have nothing to report in respect of th8 following matters in relation to which the Companies Act 2006 requires
us to report to you rf, in our opinion:
adequate accounting records have not been kept, or retums adequate for our audit have not been received
from branches not visited by us., or
the financial slatem8nts are not in agreement with th8 accounting records and retums,. or
certain disclosures of trustees, remuneration specified by law ar8 not made- or
we have not received all the infomiation and explanations we require for our audit., or
the trustees were not entitled to prepare the financial statemenls in accordan￿ with the small ¢ompanies
gime and lake advantage of the small companies, ex8rnplions in preparing the Trustees, report and from the
requirement lo prepare a strategic report.

TEMPLEMORE AVENUE SCHOOL TRUST
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF TEMPLEMORE AVENUE SCHOOL TRUST
Responsibilities of trustees
As explained more fully in the statement of TIu5tees' responsibilities, the trustees, who are also the directors of the
chaiity for the purpose of company law, are Tesponsible for the preparation of the financial Statements and for being
satisfied that they give a true and fair view, and for such inlemal control as the truslees delerrnine is necessary to
enable the preparation of financial statem8nts that are free frorn material misstalement, whether due to fraud or
error. In preparing the financial statements. the trustees are responsible for assessing the charity's ability to
continue as a going concern, disclosing, as applicable, matters ￿lated to going concern and usin9 the going
concem basis of accounting unless the trustees either inlend to liquidate the charitable company or to cease
operations, or have no realistic altemative but to do so.
Audltorfs re$pon$ibllltles for the audlt of the financial statements
Our objectives are to obtsin reasonable assurance about whether the financial statements as a whole are free from
material misslatement, whether due to fraud or error, and to issue an auditorfs report that indudes our opinion.
Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in ac¢ordance
with ISAS (UK) will always detect a ma18rial misstatement when it exists. Misstatements can arise from fraud or
error and are considered material if, individually or in the aggregale, they could reasonably be expected to infiuence
the economic decisions of user5 taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud. 15 detailed below.

TEMPLEMORE AVENUE SCHOOL TRUST
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF TEMPLEMOREAVENUE SCHOOL TRUST
Extont to which the audit vms considerod capable of dets¢ting irregularftles, Including fraud
We identify and assess the risks of material misstatement of the financial statement5, whether due to fraud or error,
and then design and perform audit procedures responsive to those risks, including obtaining audit evidence thal is
sufficient and appropriate to provide a basis for our opinion.
In idenlrfying and assessing pot8ntial risks of material misstatement in respect of irregularities, induding fraud and
norkcompl1an￿S with laws and ￿gUlations, we consid&red the following:
The nature of the industry and sector, control environment and business performance. including the
company's remuneration policies for directors. bonus levels and performance targets, rf any.
Results of our enquiries of management aboLrt their own identrfication and assessment of the risks of
irregulaiities-
Any matters we identified having obtain8d and revtewed the company's documentation of their policies and
procedures relating to..
Identifying, evaluating and complying with laws and regulations and whether they were aware of
any instance of non-compliance..
Detecting and responding to the risks of fraud and vthether they have knowledge of any actual,
suspected or alleged fraud,. and
The internal controls establlshed to mitigate risks of fraud or non-compliance with laws and
regulations.,
The matters discussed among Ihe audit engagernent team regarding how and where fraud might occur in
the financial statement5 and potential indicators of fraud.
As a result of these procedures, wè 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 with all audits under ISAS
(UK). we are also requiTed lo perform specific procedur8S to respond to the risk of management override.
We also obtained an Unde￿tandIng of the legal and regulatory frameworks that the company operates in, focusing
on provisions of those laws and regulations that had a direct effect on the delermination of material amounts and
disdosures in the financial slatements. The key laws and regulations we considered in this context included the
Companies A¢t 2006, and local legislation.
In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial
statements but compliance with which may be fundamental to the company's ability to operate or to avoid a material
penalty.

TEMPLEMORE AVENUE SCHOOL TRUST
INDEPENDENT AUDITOR'S REPORT ICONTINUED}
TO THE MEMBERS OF TEMPLEMOREAVENUE SCHOOL TRUST
Audlt response to rlsks identifiod
Our pro¢edures lo respond to the risks identified included the following..
Reviewing the financial statement disclosures and testing to supporting documentation to ass8SS
complianc8 Wlth provisions of relevant laws and regulations de￿ribed as having a direct effect on the
financial statements,.
Enquiring of management concerning actual and potential litigation and daims.
Performing analytical procedures to id8nlify any unusual or unexp8Cted relationships Ihat may indicate
risks of material misstatement due to fraud.
Reading minutes of meetings of those Charged with governan￿ and reviewing correspondence with tax
authorities., and
In addressing the risk of fraud through management override of controls, testing the appropriateness of
joumal entries and other adjustments,. assessing whether the judgements made in making accounting
&stimates are indicative of a potential bias,. and evalualing the business rationale of any significant
transa¢tions that are unusual or outside the normal course of business.
We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team
members and remained alert lo any indications of fraud or non-compliance with laws and regulations throughout the
audit.
Owing to the inherent limilations of an audit, there is an unavoidabl8 risk that we may not have detected some
material rnisstalements in the financial statements. even though we have properly planned and perfomied our audit
in accordance with auditing standards. In addition, as with any audil, the￿ remains a higher risk of non-det8Ction of
irregulaiities, as they may involve collusion. forgery, intentional omissions, misrepresentations. or Ihe override of
intemal Controls. We are not responsible for prèventing nofvcompliance and cannol be expected to delect non-
ompliance with all laws and regulations.
A further descxiption of our responsibilities is available on the Financial Reporting Council's website at= https=Il
vMw.frc.org.uklauditorsresponsibilities. This description forms part of our auditorfs report.

TEMPLEMORE AVENUE SCHOOL TRUST
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF TEMPLEMOREAVENUE SCHOOL TRUST
Us• of our i•port
This report18 made solely to ihe ¢*antable company8 mèmber8. as a bw, in accordance with Chapler 3 of Part 18
of the C(mpanies Act 2006. I￿r autht ￿ has been undertaken so that we might slate to the charitaile r￿mpanY£
men*)er$ IIK)$g matter8 we ar• requwed to state to thgm in an audltof$ rsp¢rf ar*J for no other WrpO￿. To Ihe
fvU•8t extent pemitited by law, we (b not a¢¢ept or alsume respO￿bIlitY to ￿yone other Ihan the charitable
company and Ihe charitabla company's members as a body. for ouw gud# work. for this report. or forthe opinions wa
have formed.
Mr
I￿￿ Pl
CA (S￿l0r Slatutory Audltor)
for and on bohalf of GMCG BELFAST
Chart•r•d A¢¢ount•nts
Statutory Audltor
Chatsed Accounfants & Ststulory
Auditor
Afred House
19 Alfred Street
BeKa
BT2 8EQ