Thomiu l)oran Porkanaur TrK%t
Ac¢ountsfor theye47r ended 31 March 2023
Page 8
Report of the independent auditors to the members of Thomas Doran
Parkanaur Trust
Opinioll
We havc auditcd the accounts of Thomas Dorall Parkanaur Trust for the year end&1 31 March 2023
which comprise th¢ statement of fillancial activiti&8, the balanc¢ sh¢¢t and the rclatcd notes. These
fmancial 8tat¢m¢nts hav¢ pr¢parcd under the accounting policies set out th￿e1]L
The financial reporting framewo￿ that has been appli￿ in their prqmration is applicable law and
Unit¢d Kingdom Accounting Standards including Financial Reporting Standard 102 'Tr Financial
Reporting Standard applicable in the United Kingdom and Republic of Ireland" (Unitcd Kingdom
Generally Accepted Accoullting Practice).
tn our opinion the accounts:
givc a true and fair vi¢w of th¢ state of thc charity's affairs as at 31 March 2023 and of its incoming
resources and application of r¢6ources. including its income atd ￿pendItUre. for the year then
bave been properly preparnl in accorda￿¢ with Unit￿1 Kingdom Generally Acccptcd Accounting
have been pr￿ared in accoTdance with the requirernent8 of th¢ ChaTiti¢s Act (NortlLern Jreland)
2008.
BRsis of opillion
W¢ Conduct￿ our audit in accordance with tnternational Standanls on Auditing (UK) (ISAS (UK)) and
applioable law. Our r&sponsibilitics und¢r those stalldards are fL￿her de8cnl)ed in the Auditors,
responsibilities for the audit of the accounts section of our report. We are Indep￿dellt of the charity in
acconlance with the ethical requirements that ar¢ relevant to our audit of the acLounts in the UK,
including the FRC'S Ethical Standard and w¢ hav¢ fulfilled our ethical responsibiliti&8 ill accorda
with these requirements. We believe that the audit ¢vidence we have obtsined is sufficient and
approprlate to provide a basis for our opinion.
ConcIu$ions relating to going con¢ern
W¢ hav¢ nothing to r¢port in rcspcct of the following matters in rdation lo wbich the ISAS (UK) wuire
us to report to you where:
the truste￿. ￿8e of the going concun basis of accounting in the preparation of the accounts is not
appropriate. or
the trustees have not disclosed in the accounts any identified material unc¢rtainti¢s that rnay east
significant doubt about the charities ability to continuc to adopt the going concern basis of
accounting for a p￿10d of at least twelve months from the date when the ac£ouots arc authorisd for
18sue,
ASM

ThornasDorun Trusi
Aeeountsfor iheyear ended 31 March 2023
Page 9
Report of the independent auditors to the members of Thomas Dorall
Parkanaur Trust (cont'd)
Other Informatlon
Th¢ other inforniation ¢ompriw th¢ iDformation included in the tn￿tees, report and accounts, other
than the acci)unts and our auditors, r¢port thero)n. The iTh￿te&s are responsible for the other
infonnation. Our opinion on the account% do&s not cover tbe other inforn]ation and, except to the extent
otherwise explicidy Stated in our report, we do not ¢xpr¢ss any form of assurance conclusion thereon.
In connection with our audit of the accounts, our r&sponsibility is to T¢ad th¢ other infonnation and, in
doing so. Consid￿ whether the otber inforn￿tIon is materially inconsistent with the accounts or our
knowledge obtaineAI in the audit or otherwise appears to be materially misstat¢d. If wc identty such
mal¢rial inconsist¢nci¢s or appar¢nt matcrial misstatements, we are requiral to deterniine whether th¢r¢
is a material misstatement in the accounts or a material misstatement of the other i￿o￿atIO￿ If, bas¢d
on the work we have perfornied, we wwlude that there is a material n]i&8tatement of this other
infornmtion wc are r¢quiT¢d to rwort that facL
We have nothing to report in this regard.
Opinion on other matters prescribed by the Companles Aet 2006
In our Opinio￿ bas¢d on th¢ work Und¢￿en in the course of our audit, the infornydtion given in th¢
i]stees' rq)ort for the fll]ancial year for which the accoullts are prepared is consist¢nt with thc accounts
and has b¢¢n prepared in accordanc¢ with the applicabl¢ Icgal requircmcnts.
In the light of the knowlojge and understanding of the company and its environment obtained in the
course of tlLe audit we have not identified any material rnisstat¢Ln¢nts in the trustc¢s' report.
Matters on whieh we are required to report by exceptlon
We have nothing to report in rtspect of the following matter8 where the Companies Act 2006 rewires
US to report to you if, in our opinion:
adequate a￿OuntIng records have not been kept; or r¢turns adcquatc for our audit havc not bccn
rcccivcd from brallcbes not visitcd by us; or
the accouuts are not in agreement with the accounting rccords and rdums. or
certain disclosures of truste¢s' r￿UlleratiOn specifial by law are not made. or
we have not rccciv¢d all the infonnation and explanations we rquire for our audit.
ASM

Thomas J)ornn Parkanaur Trust
Accountsfortheyear ended 31 Mareh 2023
Page 10
Report of the independent auditors to the members of Thomas Doran
Parkanaur Trust {cont'd)
Respective responsibilities of trustees
As explained more ￿llY in the tDJste￿, restx)n8ibiliti¢s statejnent set out on page 5, th¢ tr￿te￿ are
r¢sponsibl¢ for the preparntion of the accounts and for b¢ing satisfid that they give a trne and fair view,
and for such intemal control as the trust￿8 detern￿e is necessary to ¢nable the preparation of accounts
that are free from material misstatement. whether due lo frdud or ¢rn)r.
In preparing th¢ acwuuts, th¢ t￿￿t￿8 ar¢ r¢spon8ible for asse&8ing the clmrity's ability to continu¢ as a
going concery disclosi￿ as applicable, matters related to going concern and using th¢ going concem
basis of accounting unless the truste¢s cith¢r intead to liquidatc tbc company or to cease operations, or
havc no realistic alternative but to do so.
AudAton' responsibi]ities for the audit of the finaneial statements
Our objectiv&8 are to obtain reasonable assurance about whdlw th¢ accounts as a whole are free from
nwtthial misstatancnt, wh¢th¢r duc to fraud or error. and to issue an auditors. report that includes our
opinioL Reasonable a&surance is a high level of assuranc4 but is not a guarantee that an au(lit
conducted in ac£ordallce with ISAS (UK) will always detect a n￿terIal misstatem¢nt when it exists.
Misstatements can ar&se from fraud or ¢rror and ar¢ considered material if, individually or in the
aggregate, they could reasonably be expected to infiuence the economic decisions of users taken on the
basis of these fmancial statements.
Irregularities, including fraud, ar¢ instances of non-compliance with laws &nd regulations. W¢ de8ign
procedures in lille with our responsibilities, outlined alx)ve, to detect ￿￿terIal n]isstat¢mcnts in respect
of I￿gUlarIticS, i￿ludIng fraud. Th¢ cxt¢nt to wbicb our proc￿llr￿ &re capable of detwting
irregularities, including fraud is detailed below:
W¢ gained an understanding of the legal and regulatory frarnewo& applicable to the Company and the
it￿llSty in which they operate and CODsidrnl the risk of acts by th¢ Company that were contrary to
appliable law and r¢gulati0Th8, including fraud. We considered the op￿rtUnItieS and incentives that
may exist within the Company for fi7ud and identified the greatest potential for fraud in tbc following
areas: mismanagem¢nt of paym¢nts, ￿Stillg of unusual journals together with complex transactions,
rcvcnuc rccognition atLd subjectivity of valuations used for land and buil(Ill￿8.
We designed audit procedures to r¢8pond to th¢se risks, recognising that the risk of not detecting a
material misstatement due to fraud is bigher than the risk of not detecting one resulting from error, as
fraud tnay involve deliberate concealment by. for exampl4 forgery or intcntional Kllisrq)r&qentations, or
through collusion.
audit procedures included: enquires of management alx)ut their own
identification and assessment of risks of irregularitics. Specific tests of detail over paymcnts, sample
testing of journals ￿sted during the Y￿r, V￿lfyIng the underlying a&%Lllnptions adopted for the property
Faluations, specifjc lests of detail over revenue recognition and a review of areas of judgcmcnt for
indicators of management bias to addr&8s th¢ risks.
ASM

Thomas Doran Purkanaur TnLSt
Aeeollntsfor theyear ended 31 Mareh 2023
Page 11
Report of the independent auditors to the members of Thomas Doran
Parkanaur Trust (cont'd)
Auditors. r￿ponsIbIlitieS for the aDdit of the fmancial statements (cont?d)
Because of the illberent limitations of an audit. there is a risk that w¢ will not d¢tcct all irregulariti￿,
illcluding th08¢ leading to a material misstatemcnt in the financial statements or non-compliance with
regulation. This risk increases th¢ more that comp]iance with a law or regulation is remov￿ from the
eV￿ts and transactions reflected in th¢ financial statcmcnts, as we will be 1&8s likely to b￿Orne aware
of instanccs of lloll-COtnplianc¢. The risk is also gr¢at¢r regarding irregularities occuffing due to fraud
rather than error, as fraud involves intentional concthenl foTgery. collusioffj ornission or
misrepresentation.
A furtber description of our ￿sponsIbl11tieS for audit of the financial statemfflts is located on th
Financial Rq)orting Council's wcbsitc at: www.frc.or .uklauditOTsre
n8ibiliti¢s. This description
fonns part of our Auditors, rctM)rt.
This rcport is mad¢ sol¢ly to th¢ CoMpan￿S m¢Dth¢rs. as a body, in accordance with Chapter 3 of Part
16 of the Companies Act 2006. Our audit work h&g been Undertak￿ so that we migbt State to thc
company's members those tnatters we are requircd to stat¢ to than in an auditors, r4)ort and for no
other purpose. To the full&qt extcnt pern)itted by law, w¢ do not or assum¢ responsibility to
anyone other than the company and the company's membtts as a ix)dy, for our audit work, for thi8
report, or for the OPiDiolls we bave fornie
35.( )) Itj
ASM (D) Ltd
Ckartered Accountants Re￿ Auditors
Dun£anno
3 October 2023