Francis Curley Charitable Fund
Independent Auditorfs Report to the Members of Francis Curley Charitable
Fund
Year ended 11 Decembor 2022
Opinion
We have audited the financial statements of Francis Curley Charitable Fund (the 'charity') for the year
ended 11 December 2018 which comprise the statement of financial activities, statement of financial
position, statement of cash flows and the related notes, including a summary of significant accounting
policies. The financial reporting framework that has been applied in their preparation is applicable law
and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard
applicable in the UK and Republic of Ireland (United Kingdom Generally AC￿pted Accounting
Practice).
In our opinion except for the effects of the matter described in the "Basis for Qualified Opinion" Section
of our report, the financial statements in all material aspects..
give a true and fair view of the state of the charity's affairs as at 11 De￿mber 2018 and of its
incoming resources and application of resources, including its incorrE and expenditure, for the year
then ended"
have been properly prepared in awordance with United Kingdom Generally Accepted Accounting
Practice;
have been prepared in accordance with the requirements of the Charities Act (Northern Ireland)
2008.
Basis for opinion
We conducted our audit in accordan￿ with International Standards on Auditing (UK) (ISAS (UK)) and
applicable law. Our responsibilities under those standards are further described in the auditor's
responsibilities for the audit of the financial statements section of 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, 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
obtained is sufficient and appropriate to provide a basis for our opinion.
Concluslons relating to going ¢onc•rn
In auditing the financial statements, we have concluded that the trustees. use of the going concem
basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have perfomed, we have not identified any material uncertainties relating to
events or conditions that, individually or collectively, may cast significant doubt on the charity's ability
to continue as a going concern for a period of at least tsvelve months from when the financial
statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described
in the relevant sections of this report.

Francis Curley Charitsble Fund
Independent Auditor's Report to the Members of Francis Curley Charitable
Fund (continued)
Year ended 11 December 2022
other inforniation
The other infonnation comprises the information included in the annual report, other than the financial
statements and our auditorfs report thereon. The trustees are responsible for the other information.
Our opinion on the financial statements does not cover the other information and, except to the extent
otherwise explicitty stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibilty is to read the other
information and, in doing so. consider whether the other information is materially inconsistent with the
financial statements or our knowledge obtained in the audit or otherwise appears to be materially
misstated. If we identify such material inconsistencies or apparent material misstatements, we are
required to determine whether there is a material misstatement in the financial statements or
material misstatement of the other information. If, based on the work we have Perfo￿ned, we conclude
that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Matters on which w• 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 identified material misstatements in the trustees. report.
We have nothing to report in respect of the following matters in relation to which the Charities Act
(Northem Ireland) 2008 requires us to report to you if, in our opinion=
the information given in the trustees. report is inconsistent in any material respect with the
financial statements" or
adequate accounting records have not been kept,. or
the financial statements are not in agreement with the accounting records and retums. or
we have not received all the informatr'on and explanations we require for our audit.
R•sponsibiliti•s of trust•es
As explained more fijlty in the trustees, responsibilities statement, the trustees are responsible for the
preparation of the financial statements and for being satisfied that they give a true and fair view, and
for such internal control as the trustees determine is necessary to enable the preparation of financial
statements that are free from material misstatement, 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 related to going concem and using the
going concem basis of accounting unless the trustees either intend to liquidate the charity or to cease
operations, or have no realistic altemative but to do so.

Francis Curley Charitsble Fund
Independent Auditor's Report to the Members of Francis Curley Charitable
Fund {conllnuedJ
Year ended 11 December 2022
Auditorfs responsibiliti￿ for the audit of the financial statements
Our objectives are to obtain reasonable assuran￿ about whether the financial statements as a whole
are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that
includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that
an audit conducted in accordance with ISAS (UK) will a￿ayS detect a material misstatement when it
exists. Misstatements can arise from fraud or error and are considered material if, individually or in the
aggregate, they could reasonably be expected to influence the economic decisions of users taken on
the basis of these financial statements.
Irregularities, including fraud, are instances of non-complian￿ with laws and regulations. We design
procedures in line with our responsibilities, outlined above, to detect material misstatements in respect
of irregularities, including fraud. The extent to which our procedures are capable of detecting
irregularities, including fraud is detailed below:
As part of the audit process we obtained an understanding of the legal and regulatory framework
applicable to the entity, being FR102, Companies Act 2006 the UK taxation regime and compliance
with regulations in relation to the Coronavirus Jobs Retention Scheme and the Coronavirus Business
Interruption Scheme. In addition, we assessed the risks of material fraud through enquires with
management and those charged with corporate govemance and analytical procedures were used to
assess any unusual or or unexpected relationships. As with all organisation of this size, there remains
an inherent difficulty in the detection of irregularities.
A further description of our responsibilities for the audtt of financial statements is located on the FRC'S
website at W¥VW.frc.org.uklauditorsresponsibilities
As part of an audit in accordance with ISAS {UK), we exercise professional judgment and maintain
professional s￿ptiCisM throughout the audit. We also:
Identify and assess the risks of material misstatement of the financial statements, whether due to
fraud or error, design and perform audit prO￿dureS responsive to those risks, and obtain audit
evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not
detecting a material misstatement resulting from fraud is higher than for one resulting from error,
as fraud may involve collusion, forgery, intentional omissions. misrepresentations, or the override
of internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit
procedures that are appropriate in the circumstances, but not for the purpose of expressing an
opinion on the effectiveness of the intemal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting
estimates and related disclosures made by the trustees.
Conclude on the appropriateness of the trustees, use of the going concem basis of accounting
and, based on the audit eviden￿ obtained. whether a material uncertainty exists related to
events or conditions that may cast significant doubt on the charity's ability to continue as a going
concern. If we conclude that a material uncertainty exists, we are required to draw attention in
our auditorfs report to the related disclosures in the financial ststements or. if such disclosures
are inadequate. to modify our opinion. Our conclusions are based on the audit eviden￿ obtsined
up to the date of our auditor's report. However. fvture events or conditions may cause the charity
to cease to continue as a going concem.
Evaluate the overall presentation, structure and content of the financial statements, including the
disclosures, and whether the financial statements represent the underlying transactions and
events in a manner that achieves fair presentation.

Francis Curley Charitsble Fund
Independent Auditor's Report to the Members of Francis Curley Charitable
Fund (¢ontlnuodJ
Year ended 11 December 2022
We communicate with those charged with governance regarding, among other matters, the planned
scope and timing of the audit and significant audit findings, including any significant deficiencies in
internal control that we identify during our audit.
Use of our report
This report is made solely to the charity's members, as a body, in accordance with section 65 of the
Charities Act (Northern Ireland) 2008. Our audit work has been undertaken so that we might state to
the charity's members those matters we are required to state to them in an auditor's report and for no
other purpose. To the fullest extent pefmitted by law, we do not accept or assume responsibility to
anyone other than the charity and the charity's members as a body, for our audit work, for this report,
or for the opinions we have formed.
Johnston Graham Limited
Chartered accountants & statutory auditor
2161218 Holywood Road
Belfast
BT4 1PD
11 September 2023