Thomas Doran Parknn4Tur Truyt
Ac¢ountsfor theyear ended 31 M(wch 2024
Page 9
Report of the independent auditors to the members of Thomas Doran
Parkanaur Trust
Opinion
We bave audited the accounts of Thoukngs tknan Paknaur Trust for the year ¢nded 31 March. 2024
which comprise the ststement of financial activiti&8. the balanoe sheet and the related notes, These
fil￿1claI stateM￿ts havc b¢ffl prwed under the acrA)unting polici&8 set out th¢rein.
The financial reporting framework that has appli￿ in their pr￿arntiOll As applicable law and
Unxted Kingdom Accounting Standards including Financial Reporting Standard 102 "Thc Financial
Reporting Standard applicable in th¢ Unit¢d Kingdom alld Republic of Ireland" (unit￿ Kingdom
G¢ncrally Accq)t¢d Accounting Practice).
In our opinion the accounts:
give a true and fair view of the state of the charity's affairs as at 31 March 2024 and of its incoming
resou￿￿￿ and application of resources, including its income and expenditure, for the year then
have been proptrly preparal in accord￿ with United Kingdom Generdlly Acctpted Accounting
Practic¢. and
have be¢n prepared in accordance with the requIr¢M￿lS of the Charities Act (Northern Ireland)
2008.
B*818 of opinion
We c4)nducLed our audit in accordance with tJtternatioDal Standards on Auditing (UK) OSAS (UK)) and
applicable law. Our responsibilities under those standards ar¢ further describe41 in the Auditors,
responsibilities for the audit of the accouThts section of our report. We arc independent of th¢ charily in
acoordance with the ethical requirements that are relevant to our audit of the acLounts in the UK,
including th¢ FRC'S Etb1￿ Standard and we have ￿lfille￿ OUT ethical responsibiliti&% in accordano¢
with these requirements. W¢ believe that the audit evidence we bav¢ obtained is suffiGicnt and
appropriat¢ to provide a basis for our opinion.
ConelusAons relating to going eont¢rn
We have nothing to Tcport An respect of the following matters in r¢lation to wbich thc ISAS (UK) r¢quire
us to report to you where:
the truste¢s' usc of tbc going concffli basis of a(￿UntIllg in the prq)aration of th¢ acwunts is not
approprAate' or
the trust¢es have not discloscd in the accounts any identified material uncertainti¢s that may cast
significant doubt about the charities ability to continu¢ to adopt th¢ going concern basis of
accounting for a pcriod of at least twdve n￿nthS from the date whell thc accoullts are authorised for
issue.
ASM

Thomas Doran Parkanomr Trusl
A¢eoMntsSor iheyear ended31 March 2824
Prtge 10
Report of the independent auditors to the members of Thomyds Doran
Parkanaur Trust (cont'd)
Other inforniation
The other inforrnation comprises the inforn]ation included in the trnstees, report and accounts, other
than the accounts and our auditors. rey>rt thereon. The tnJst¢cs are responsible for the oth¢r
infornmtion. Our opinion on the acCou￿t8 doe8 not covcr the other inforn]ation arf excq)t to the extent
otherwis¢ explicitly stated in our report, we do not express any form of assuranc¢ conclusion thereotL
In connection with our audit of the accounts, our r&%ponsib(lity is to read thc oth¢r inforn]ation an(t in
doing so, consider whether the otber infornmtion is materially inconsistent with thc accounts or our
knowledgc obtaind in the audit or oth¢rwise appea￿ to bc mat¢rially Jnisstated, If we identify such
n)at¢rial inconsistencies or apparent mat¢rial D]isstatements, we are requiTcd to det¢rniin¢ whethcr thc
is a material misstatement in the accounts or a D￿rrIa1 misstatement of the other infonnation. If, based
on the work we have perforjnd, we conclude that there is a mat&ial misstatement of this other
infornmtion we are ￿UIred to r¢port that facL
We havc nothing to report in this regard.
Opinion on other matters prescribed by the Comp￿1¢5 Act 2006
In our opinioTh based on th¢ WO￿ und¢rtakell in the course of our audit, the information given in th¢
trustecs, rq)ort for the financial yw for which the accounts are prepared is Consistent with the accountg
and has b¢¢n prq)arcd in accordance Thith the appliixble legal requir¢m¢nts.
In th¢ light of the knowldge and understanding of the company and its environment obtained in the
CA)urse of th¢ audit we have not id&ttified any mat￿[al misslat¢ments ill the trusLees' report.
Matters on whleh we. are. re.quired repnrt by eiception
W¢ hav¢ nothing to report iti r&spect of the following matters whffe tbe Companies Act 2006 reouires
us to report to you if, in our opinion:
adequate awoullting re£ords have not been kept. or rdurns adequate for our audit have not been
received from branch&8 not visited by L5. or
thc accoullts are not in agreement with the acLounting re£ords and rdurns: or
certain disclosures of tn￿tees. remuneration Specifi￿ by law are not made" or
we have not rectiv￿ all thc inforniation and explanations we requir¢ for our audit.
,ASM

Thomas Doran Parkonaur Trus¢
Accountsfov theyeor ended 31 March 2024
Page 11
Report of the independent auditors to the members of Thomas Doran
Parkanaur Trust (eont'd)
Respeetfve responslbllltles of trnstees
As explained mor¢ fully in the tnIste￿. rwK)nsibilitie6 Statanent s& out on pag¢ 5, the trustees are
r&8ponsibl¢ for the preparation of the accounts and for b¢ing Satisfi￿ that they give a tru¢ and fair view,
and for such intemal control as tbc tswtc¢s deterniine is necessary to ¢nabl¢ th¢ PT¢parntion of accounts
that are free from material misstat¢m¢nt, whether du¢ to fraud or enDr.
Ln preparing the accounts, th¢ trustffs are reswn8ible for assessing th¢ charity's ability to continue as a
going Concer￿ di￿loSing, as applicable, mattcrs related to going concern and using th¢ going concem
basis of accounting unless th¢ trustees either intend to liquidat¢ the company or to cease operations. or
have no realistic aLtanativc but to do so.
Auditors, respo]￿ibl1fitieS for the audit of the financial statements
OLW objcctives are to obtain reasonable assurdnce aEx)ut whether the accounts as a whole are free from
material misstatement, wh¢th¢r due to fraud or error, alld to issu¢ an auditors, report that includes our
opinion. Reasonable a&suTancc is a high level of assurnnce, but is not a guarant¢¢ that an audit
conducted in accordance with ISAS (UK) will always detect a material misstatunent when it exists.
Misstatem¢nts can arise from fraud or error and Consid￿Cd matcrial if, individually or in the
aggregat4 they could reasonably bc expcthd to intluence the economic decisions of u8WS takcn on the
basis of th&se financial statements.
Irregularities, including fraud, ar¢ instances of non-cornpliance with laws and rcgulations. We design
pro¢edures in line with our responsibilities. outlind above. to d&ect material misstatements in respect
of irregularities, including fraud. The extent to which OUT prncedur&% are capable of detecting
I￿e￿ill￿ntIe.8, inp.liiding frAud i.s delAileA below..
We gained an understanding of th¢ l¢gal and regulatory framework applicable to thc Company and the
industry in which they operate and considffcd th¢ risk of acts by the Company that were contrary to
appliable law and rcgulations. including fraud. We considered th¢ opportunities and ince￿1v&S that
may exist wkthin the Company for fraud and identified the greatest potential for fraud in thc following
ar¢as', mismanagement of paytnents, posting of unusual journals together with complex transactions,
rcvenue rccognition aDd subjectivity of valuations us&1 for laTMI and buildings.
We dcsign¢d audit procedu￿$ to respond to these risks. r¢cognising that the risk of not det￿illg a
material misstatement duc to frdud is high¢r than the risk of llot detecting Oll¢ TC8ulting from error, a8
frdud may involv¢ deliberate concealment by, for eAampl¢, forgery or inlcntional misrepresentations, or
through collusion. Our audit procedures includeAI: enquircs of management about th¢ir own
identification and assessmcnt of risks of irregularities. specific tests of detail ovcr payments, sample
testing of journals posted during the year, verifying th¢ und¢rlying assumptions adoptd for the property
valuations, specifiG tcsts of dctail over revenue recA)gnition and a TCVi¢W of areas of judg¢m¢nt for
indicatOf8 of nwMgement bias to address the risks.
ASM

Tlwmas Dornn Parkanaur Trusl
Accountsfoy theyear end¢4 31 Mareh 2024
Page 12
Report of the independent auditors to the members of Thomas Doran
Parkanaur Trust (cont'd)
Auditor5, responsibilitses for the audit of the financial statemellts (cont'd)
Becaus¢ of the inherent limitation8 of an audit. therc is a risk that w¢ will not dctcct all i•aTiti¢s,
including those I￿illg to a rnaterial misstatemart in the financial statements or non-compliance with
regulation. This risk inCr￿se9 the morc that compliancc with a law or regulation is removed from the
events and trdnsactions retlected in the financial statements, as we will bc less likely to bccome aware
of instances of non-complianc¢. The risk is also gTeater regarding irregularities occumg due to fraud
rather than error, as fraud involv¢s int¢ntional concealmenL forgery, collusion, omission or
Misrcpr¢8￿tati0n.
A further description of OUT rcsponsibilities for audit of the financial Statem￿1$ is located on the
Financial Reporting Council's website at: www.frc.or
.uklauditOL3r¢s
ousibilities. This dcscription
fornis part of our Auditors. r¢w)rt.
This report is n]ade solely to the company's member4 as a b(Kly. in accordancc with Chapt¢r 3 of Part
16 of th¢ CompaDiCS Act 2006. Our audit work bas been undertaken so that we might state to the
CoMpan￿S members those matters we r¢quired to state to tbem in an auditor8, report and for no
oth¢r puo)ose. To the fullest exl¢Dt perniitted by law, w¢ do not ac¢￿t or assum¢ responsibility to
anyone other than the company and the company's members as a body> for our audit worl £or this
report, or for the oplnions we have fornied.
ASM (D) Ltd
Chartsred Accoulltsnts and Registered Auditors
Dunga]￿0￿
29 November 2024
ASM