Independent auditors, report to the Trustee of Dromore Di0￿san Trust Opinlon We have audited the financial Stalemenls of Dromore ￿.0¢eSan Trust (the'charilfl for the year ended 31 December 2020 which compn$e the slalemenl of financial activities, the balance sheet, the cash flow statement and notes lo the financial statements, in¢luding a summary of Significant accounting policies. The financial reporting framework that has been applied In their preparation is applicablg law and United Kingdom Aceounling Standards. ineluding Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Rapublic of Irèland IUnf(ed Kingdom Generally Accepted A¢￿untIng Pfacticel. In our opinion the financ￿1 statements- give a true and fair view of the stale of the charity's aff&T5 as at 31 Decembèr 2020, and of ils total inccyning rewurces and expenditure of fesourcès, lor the year then ended., have been property prepared in xcordance with Unrted Kingdom Generalty Accepted Accounting Practice., and have been prepared in accordance with the requiroments of the Chatities Act {Northern Ireland) 2008. Bash for oplnlon We condueled our audrt in a¢cortJanc8 with International Standards on Auditing IUKI IISAS IUKII and applicable law. Our re$pon8ibililies under those standards are ftJrth6r de$cribe(l in th8 Auditor's responsibilities for the audrt ol the financial stalemgnts section of our report. We are independent of the charity in accordance wrth the dhieal requiiem8nls that are relevant lo our audit of the financial statements in thè UK, in¢luding the FRC'8 Ethical Standard, and wa hav fulfilled our other elhieal responsibilities in ￿￿rdance wrth these requirem8n13. We b61igvg that the audit ewden¢e wo have obtained 18 sufficient and appropriate lo provido a basi8 for our opinion. Conclu•lons rolatlng to golng Co￿0rn We have nothing to report in r88rn ol the fdlowng matters in rektion lo which tho ISAS IUKI require us lo report to you were.. the Trusle8'9 u88 of tho going concwn baws olaccounting in the preparation of the financial $lalernenls 18 not appropriate", or the Trustee has not d￿Closed in the financial statements any identrfied material un¢ertainlies that may cast signrficanl doubt about the chanty's ability lo continue lo adopt the going concem basis of accounting for a period of al least tsvelve months from thé date when the financial ststemenls are aulhorised for issue. Other Inforniatlon The Truglee is mponsible for the other inlomiatK)n. The oth8r infofftiation comprise¥ the information includod in the Tnjslees, annual ￿pOrt. other than the financial st*emenls and our audrtorfs report the￿on. Our opinion on the financial statements does not cover the Other information and. except lo the extent othemse expI￿ltIY slated in our report, we do not expre5S any form of assurance conclusion Ihereon. 19 Independent auditors. report lo the Trustee of Dromore Diocesan Trust (continued) In connection with our audrt of the financial stalemgnls. our responsibility 18 lo read the other information and. in doing so, consKler whether the other infomabon is materially inconsistent with the financial slalemenls or our knovledge rt*tained in the audit or otherwise appears lo be matenally rnisslaled. If we idenlfy such material inconsisl8ncies or apparent material misslalements. we are required to delemiine whether there is a matenal misstalemenl in the financial slalemenls gr a material misstalemenl of the other infomalion. If. based on the wod( we have perfomed, we conclude that there is a material misstatement of this other infomialion, wo are required lo report that faGI. We have nothing lo report in this regard. Matters on whlth we aro roqulrgd to r•port by •xc•pllon We have nothing lo wort in respect of the followt'ng matters in relation to which the Charities (Accounts and Raportsl Regulations IN¢)rthern Ireland} 2015 require us lo report lo you if. in our opinion-. the infomiation given in the finan¢ial 51alements 1$ inconsistent in any mat8nal Tespect with the Trustee's report., or suffi¢ienl accounting rncords have not beon kept., or the financ￿1 $ialemenl8 ara not in agrwnent with the accounts.ng records., or we have not received all the infomalion arKI explanaiion8 we requirn for our audit. R•8pon8lbllltl•s of Trn$tse As explained morg fully in th8 TNslee's responsibilitios statement sot OLrt on pago 18. th8 Trustee is respcnsible for the preparation of financial statemer*ts which give a tru8 and fair view, and for intemal control as the Trustee detaminos Is necessary to enable th8 preparation of financial $lalgrnenls that ara free Irom malwial rnisslalemenl. whether due lo fraud or error. In preparing the financial staernenls. the Trust86 1$ r88ponsible for assessing tho charity's ability lo continua as a going con¢gm. disclosing, as applicable, matters related lo going concern and using th8 going eoncem basis of accounting unless Ihe TnJ81ee èither intends lo INuidal6 the charty or lo ¢ease operations, or have no realislK allem*ive bul lo do so. Audltor'• re$pon$ibllltlM lor the audli of the Ilnanclal statemènts We have been appointed as auditor under section 65121 of tho Chari(ies Act INortham Irelandl 2008 and report in accordance with regulations made undor section 66 of that Ael. Our objectives are lo obtain r8asonable assurance about whether the financial statements a8 a whole are free from material misstalemenl. whether due lo fraud or error. and Iolssue an audilorfs report that includes our opinK)n. Reasonable assuranco is a high levgl of assuran¢e but is not guarantee that an audit conductgd in accordance wrth ISAS IUKI will a￿ayS delect a m*erial misslalemenl when (( exists. Misslatemenls can arise frorn fraud or error and are considered material if. individually or in the aggregate. Ihey could reasonably be expected lo influence tho economic decisions of us8rs tsken on the basis of these financial statements. 20 Independent auditors, report to the Trustee of Dromore Diocesan Trust (continuedl As part of an audrt in accordance with ISAS IUKI. we gxercise profes$wJnal judgment and maintain professional scepticism throughout the audrt. We also.. Idontify and asse89 the risk$ of material misststemenl of the finaneial slalements, whelhor due lo fraud or error, design and perfom audit procedures responsive lo those nsks, and obtain audit evidence that is sufficient and appropriate lo provide a basis for our opinion. The risk of not detecting a material misslatemenl resutting from fraud is higher than for one resulting from error. as fraud may Invofve collusion. forgery. intentional omi88ion$. misrepresenlalions, or the override of internal control. Obtain an understanding of intemal eonlrol rek8vanl lo the audit in order lo design audit procedures that ar8 appropriate in the eircumstances. but not for the purpose ol expr8S8ing an opinion on the effectiveness ol the charity's intemal control. Evaluat& the appropriateness of accounting pol￿183 used and the r8asonablenes8 of accc4Jnling eslimales and felated di8closures mad& by the Trustees. Conclude on the appropriateness of the Trustee's use of the going coneern basi$ of accounting and, based on the audit evidence oblainod. wheth8r a material uncertainly gxisI$ related lo events or conditions Ihal may east Significant doubl on the chanly'$ ability lo continua as a going concern. If Vle eonclude that a matorial uncertainly exists. we are required lo diaw attanlion in our audrtorfs report lo the rolaled disclosures in the financial ¥tatgmgnls or, if such di8closure8 are inadequal8. lo modfy our opinion. Our conclusions are ba8ed on the audit evidence obtained up io the date ol our auditorfs report. Howevar, future events or condition$ may cause the charity to cèase lo continue as a going concern. Evalualg the overall presentation, stru¢turo and content of th8 financial stataments. including the discb8ures. and whether the financial slalemenls represent the undgdying Iran8acli¢)n$ and events in a manner thai achievgs fair p￿SentatiOn. We communicat8 with th0so charged wlh governanc6 regafding, among other mattars, the planned scope and lirning of the audrt and gignrfunt audit findings, including any significant deficiencies in Inlemal control that we identify duftng our audit. Our approach wa8 as lollows.. We obtained an understanding of tha bgal and regulatory fraM&•￿rkS that are applicable lo the entity and detamin&J that the most svJnfficanl are those that relate lo.. the ehèritablg Status ol the Charty and rt$ regi8lralion with The Charty Commission for Northem Ireland under the Chanties Act (Northèrn Ireland) 2008 and Ihe Charities Act (Northern Ireland) 2013., compliance with the Charities SORP {FRS 1021 (second edition - October 20191- Accounting and Reporting by Charities.. Siatgment of Recommended Practice applicable to charities preparing their accounts In acmrdance with the Financial Reporting Standard applicable in the UK and Republic of Irgland IFRS 1021 leffeclNe 1 January 20191.. data protection laws (including UK General Data Prote¢tH)n ReguLqtion IGDPRII." and safeguarding of children, young people and adults in need of protection. 21 Independent auditor5. report to the Trustee of Dromore Di0￿san Trust {continued) We assessed the risks of material misstslemenl in respect of fraud wlh the consideration ol.. the Charity's own asse$smenl of the risks that irregulanbes may occur either becau$e of fraud or err￿ that was approved by the direct￿ of thè Trustee.. the ￿sur(S ol our enquiries ol management and the Audrt Committee about their own Kdenlificalion and assessment of the risks of I￿egU￿rities'. any matters we idenlffjed hawng obtained and rewwed the Charil*s documentation of their policies and pr￿edureS relating to.. idanlify'ng. evaluating and complying wth L4ws and regulations and ￿ether they were aware of any instances of non-complonc8', detecting and iesponding lo the risks of fraud and whether they have kn¢)wledge of any xtual, suspected or alieged fraud.. the inlemal ¢ontrols establishad lo mthgale risks of fra￿ or non