LFT CHARITABLE TRUST
INDEPENDFNT AUDITORS, REPOR T TO THE TRUSTEE OF LFT CHARITABLE TRUST
Opinion
Wc have audited the finanLial slatLJIILnt% ot LFf Charit(Iblc Trusi fror thL period Irotn I, OLtubcr 2023 to 31, March
2024 which comprise ihe Statement of Findncial Aciivities, £￿teMent of Financi(Il Posilinn, c.ash Flow Statement and
notes lo Ihe financial slaiements, including a suminary ot. significant acLouniing policies. ThL financial reporiing
li'amework Ihal has been applied in their preparaiion is applicablL law and United Kingdom AccouniiTtg Standards,
including Financial Reporiing .Siandard 102 The Pinancial Reporting Standard applicable in the UK and Republic of
Irelclnd (Unil#d Kiii¥dvni Generally ALLLPled ALLouiiliiig Pr4iLlice) - Ichariiies SORP (FKS102}1.
In our opinion. thc I'inanLial 8laleiriLnt.s'.
give a Irue ai)d falr view of Ihe sla(L ()r IhL Lhariiable 1rns1' s afiair8 as ai 31 %1 MarLh 2024 and {)[ iE.s inLoming
rL4uufLes and Iheir appliLaliun flir (he periud Ihen ended.,
have b¢en properly prepared in accordance wiih Uniied Kingdom Generally Accepied Accounling Practice;
have been prLpared in accordance with th¢ requirements of Ihe Charities ACT (Norihem Ireland) 2008.
Basis for opinion
Wv LonduLl¢d ()ur audil in acLvrdaiiLe wiih Inieniaiioi)al Siandards on Audiiing (UK) (ISAS {UKI) and applicable law.
Uur re.sponsibililiL.4 undcr Ihosc .8tdndard.q arL t'urther dcscribcd in ihe Auditor's rcspon%ibililiLS l()r the audit ol. the
rinaiicial slalLmLn15 Scction ()ur rLP()rt. We dr¢ independent of Ihe Trust in aLLordance with Ihe eihiL(Il requircmenls
thai arL relevant lo our audit of the financial slalemenls in IhL UK, including the FRC'S Eihical ,Si¢indard, And we have
fultillLd our other eil)iL<il rL8ponsihiliiies in acc()rdanLe wilh these requirLmLnls. WL bLlieve Ilial Ihc audil LvidLnce
we have obtained is sufficicnl and appropriate lo providL a basis for our opinion.
Concluslons relatlng to going Concern
In auditing IhL financial siaiLinen15, wc have concluded th￿ the Iruslee5' use of rhe going concern hasis of accouniing
in the preparation of the financial slalemenls is appropriaie.
Based on the work we have pLrformed, we have noi idenlifiLd any maierial unL'eriainlies relating lo events or conditions
Ih¢il, individually or ¢ollLclively, may ca81 signifiLanl doubt on the charity's ability tu continuc as a going LonLeri) for
a PLriud ol at lea81 IwLlvL munihs fr()m when the linaiicial 8LaL¥menls arc auihorised lor issue.
Our rLSP()nsibililies and the rcsponsibilitics ofi. Ihc truslces with regpecl to going conccm arL' dcscribed in the rclcvant
SC¢lions of ihis report.
Other information
The Trusiecs are responsible for the oiher information. The other information comprises the informaiifjn included in
Ihe aiinual reporl, oihLr Ihaii the finanLial slalemenis and our audilor's rLp()ri Ihereun. Our upiiiioii un IliL linancial
StalcniLnt.g docs not covcr Ihc olhLr information and, cxccpl lo thc exlLnl oihcrwi%L cxplicitly statLd in our report, we
do iiol cxprc&s any form of as.%uranLe conclusion Ihereon.
In conneclion with our audit of Ihe financial statemen15, our rL%txinsibilily is to rLad the oihLr inforniation and, in doing
so, considLr wh#iher Ihc oiher inforniali()n ]% ma(erially inc()nsislLnl with Ihc tinancial slalcmLnis or our knowledge
obtained in the audil or otherwise appear5 to bL materially misstated. If WL identify such material inconsisienLies or
apparei)I malLrial missialLmei)Is, we are rLquired i() determine wheiher IherL' IS a malerial misslalenienl iii IhL finanLial
,8talernLnts or a matcrial Ii)is.4iatcinent ot the other intormation. It, bascd oli ihc work we have pertormed. we conclude
that there is a Tnaterial mis5talemLni i)f this other informatinn, we are required lo report that faci.
We have nothing to report in thi5 regard.
Opinions on other matters
In our opinioin, b&sed on the work Under￿￿ell in Ihe Lourse uf the audit..
the informaiion given in Ihe Trusiees. Report for the financial period for which the finaneial statements are
prepared is consislenl with the financial stalements.. and
the Trustees, Report has been prepared in accordance with applicable legal requirements.

Lyt CHARITABLE TRUST
INDEPENDENT AUDITORS, REPORT (Continued)
latttrs on which we are required to report by exception
In the light of Ihe knowledge aud understanding of ihe Tru51 and ils environmeni nbtwned in the c(iurse of the audit,
we have not identified material misslalcments in the Trustees, Report.
We have noihing to report in respeci of Ihe following matters in relaiion 10 which Ilie Charities Act (Northem Ireland)
2008 requires us 10 repoTI 10 YOU it, in our opinion..
ccounting reLords have not been kept by rhe Tfusi, or relums adequate for our audit have not been received
from branches not visited by us,. or
the financial staiemenls are not in agreement with Ihe accounling records and relurns. or
certain disclosures of trustees, remuneration specified by law are not made., or
we have noi reLeived all Ihe intormalion and explanaiion5 we require I'or our audil.
Responsibilities of Trustees
As explained more fully in the irustees, responsibilities Statement sci out Dn pages 7-8, the Trustees, are rL'5ponsible lor
Ihe prLparalion of ihL finan¢ial siaiemenls and for being satisfi¢d that they give a irue dnd fair view, and for such
inlLrnal conlrtTrl as the Truslecs (ILlerminc i& neLessary 10 enable Ihe preparation of financial stalemenls thal are free
fr()m malLrial missiaiemeni, whether due lo fraud or error.
In pr¢pariD¥ Ihe fiiianLial slalemLI)18. IhL Trul'iees are responsible for a8.se.qsing Ihe Trust'.8 ability lu coiiliiiue as a
going concem. di8¢108ing. (Is applicablc, In4ltier8 rclalLd lo going Loncern dnd using Ihc going conccrn basi.% of
aL¢()uniing unless the Trustee either in￿ndS to liquidale the TNsi or lo cease nperalinns, or have nc> realislic aliemalive
bul lo do so.
Auditor's responsibilities for the audit of the financial statements
Our ubjLLlive8 arc l() ()biaiii reasonable assuranLe ab()ui wheiher IhL finanLial 8iaiemenl8 a8 a whole arL free Irom
niiilL'ri<il niisst<ilciiiLnt, whLiihLr duL lo Ir(iud ()r Lrr()r, and to i.4%UC lin audilor's rLtKln thai includcs our opinion.
RLasonable assurance is a higli level of a%suran¢e. hui 1% not a guaranleL Ihdl an audit conducled in accordanci with
ISAS IUKI will always deleLt a material misslalemenl whLn il LXi.51s. mi5slaleinenls can ariSL Ir()m fraud or error and
arL considerLd material if, individually or in the aggregalL, they could reasonably be expLcied lo influence the economic
deLisions of users taken on the basis of IhcsL findnLial Slatemenls.
As parl of ali audiL in aLL(IrdanL¥ wilh ISAS (UK), WL Lxer¢i.8e professional jud¥meiit and maiiiiain prufe8.%ivnal
SCLPticism Ihroughoul ihL ¢iudil. We al,80:
Identify and assess the risk.% nf matLrial misslalemLnl of the tinancial statements, wheiher due lo fraud or
error, design and perform audil procLdures rLtsponsive lo those risks, and obtain audit evidence Ihal is
sufficient and appropriate to provide a basi.q for our opinion. Thc risk of not delecling a malcrial mi8siaLemeni
resulting Irom fraud is higher than tor one resulting from error, as t'raud may involve collusion, forgery,
inlLiiliun&l vmi%8ioiis, misrepre8enlalion8, or IhL override of inlernal control.
Obtain an undLr%landing ol. internal control rulcvanl to Ihc audit in ordcr to dcsigii dudit procvdurLS Ihal
appropriate in the circuinslances, but nol lor the purpose of cxpressing an Dpiiiion on ihe effeLtiveness of the
Trust's internal control.
Irregularities, including fraud, are inslances of non-compliance with laws and regulations. We design procedures in
line M'ith our responsibilities, outlined above, lo detect material misslatemenls in respecl of irregularities, including
Iraud. The exieni lo which OUT procedures are Lapable of delecliiig irregularities including fraud is delailed bLIow'.
Wc idcntified the laws and regulations applicablc to the charity through discus%ion5 wilh tru51ccs and key
pcr5onnel, and from our own know'ledge and experience of the charitable Sector. We focused on specific laws
and rLgulalions which we considered may have a direct maierial effect on the financial statements or the
operations of the charily. including the Charities Act {Northern Ireland) 2008 and related legislation. while
also giving consideration lo data protection regulations. employment law and health and safely legislalion.
10

LFT CHARITABLE TRUST
INDEPENDENT AUDITnRS' REPORT (continued)
Auditor's re5poDsibilities for the audit of the finaneial statements (pontiiiued)
The engageilleni parlI)er ensuied Ihai ihL LngagemenT ieam colleciively had Ihe appropriate competence,
capabilities and skills io ideniift'y or tecognisc non-compliance with applicable laws regulations and the
team remained alLrl lo the po,55ibility of frc1ud and non-LompliiinLL Ihrc)ughoul the audil.
We assessed Ihe SUSLepiibilily ul Ihe Lharily's finanLial sla￿mentS (o material missla(emenl. inLluding
obiaining an under8ianding of how Iraud n)ighi occur. We did so through di.scu88iuns with manageinenl as to
thL)ir asse%smeni of dreas where frdud or non-compliance might o¢¢ur. as well as conbidttring the internal
LC)titri)14 in place In mitigate risks of fraud and ncin-c()mpliance.
In order io ascertain ihe extenl ()I' COTnpliance wilh Ihe laws and regulaiic)nq, we Jnade enquirieg of
mdll(IgLniLnl 1() wheiher Ihere was any aLludl or potential li(igaiion, we revicwLd ILgal Loi'rcspondLllLe, we
inspLLled tax co￿eSpondenCe and wc PLrlurmed analyti¢al pruLedur¥s lo idcnlify any unusual or unLXPLLILd
2CliVtIy.
A furihLr de5cfipiion of our responsibilities is available on the bin4tllCi(Il Reporting Council's website ill
www.frL.Drg.uklauditnrsresponsibililies. Thi5 de%criplian fnrms part Df our auditor's ropnrt.
of our roport
Tl)is repori is madL ,S()ILly lu Ihe Lharily's mLmbLrs. as 2 b￿ly. Our aulil work has been iinderlaken so thai we mighi
.slalL lo the Charity, % mLnihLr% Ihi)SL iiialltirs WL are required lo Niaie lo IhLni in an audiior's reporl and for no DihLr
purpose. To the lullLsI cxlL'nl ￿M)It1￿4 by law, we do not accept or i)ssumL r¢spt>llbibilily to dnyonc oihLr th{￿ the
charity and the charity, g meTnher5 as a hody, for our audii work, f(Ir Ihi, rLP()rt, i)r fc)r the opinions we havc fnrmed.
?knSF_
Peter Stcvciison
Scnior &itatutory Auditor
for and on hLhalf of..
Sievenson dnd Wi15c)n, Siaiuiory Auditor
22-30 Broadway Avenue
BallymLna
B'I'43 7AA
13" Augu¥t 2024