St Columb's Hall Trust art Lim "ted b Gu te DIT nded 3 'S REPORT T December 2022 HEOI ear Opinion We have audlted the financial statements of St Columb's Hall Trust for the year ended 31 Oecember 2022 which comprise the Statement of financial Activities, Statement of Financial Position and the related notes to the financlal statements, Including a summary of slgnlflcant accounting pollcies. The financlal reporting framework that has been applied in thelr preparation is applicable law and Unlted Klngdom Accountlng Stondard5, including FRS 102 "The Financial Reporting Standard appllcable In the UK and Republic of Ireland" (United Kingdom Generally Accepted Accounting Practice). Th15 report Is made solely to the charftable company's dlrectors I trustees, as a body. Our audit work ha5 been undertaken so that we mlght state to the charftable company's dlrectors I trustees those matters we re requlred to state to them In an auditor's report and for no other purp05e. To the fullest extent perrnltted by law, we do not accept or a55ume respon51bllity to anyone other than the charltable companv School and the dlrectors / trustees a5 a body, for our audlt work. for this report, or for the opinion5 we have fornied. In our oplnion the financial statements: glve a true and lalr vlew of the state of the charitable company's affalrs as at 31 Oecember 2022 and of Its Income and expenditure for the year then ended; have been properly ppared In accordance wlth Unlted Kingdom Generally Accepted Accountlng Practice. Basls lor oplnlon We conducted our audlt In accordance wlth Internatlonal Standards on Audltlng (UK) (ISAS (VK)) and ppllcable law. Our responslbllltles under those staiidards dre fUrthr descrlbed In the Auditor's responslbllltles for the audlt of the flnanclal statements sectlon of our report. We are Independent of the chadtable company In accordance with ethical requlrements that are relevant to our audit of the flnancial Statements In the UK, Including the FRC'5 Ethlcal Standard, and we have fvlftlkd our other ethical re5ponsibilltle5 In accordance with these requlrement5. We beliove that the audit evidence we have obtalned is sufficlent ahd approprlate to provide a basls for Our oplnlon. other Inlormatlon The dlrectors I trustees are responsible for the other inlormation. The other Information comprises the information included in the Trustee's Report, other than the flnanoal statements and our Audltorfs Report thereon. Our Opinion on the financial statements does not Cover the other Information and, except to the extent otherwlse explicitly stated In our report, we do not express any fom of assurance conclusion thereon, In connertlon with our audit of the finandal statements, our responsibility Is to read the other Informatlon and. In dolng so, conslder whether the other informatlon is materially inconsistent wlth the financial statements or our knowledge obtained In the audli, or othenNise appears to be rnèterially misstated. If we Identlfy such material Inconsistencies or apparent material mlsstatements, we are requlred to determine whether there is a material misstatement in the financlal statements or a material misstatement of the other information. If, based on the work we have performed, we condude that there Is a materlal mi5Statement of thi5 Other informotlon we are required to report that fact. We have nothlng to report in this regard. Opinion5 on other matter5 In our opinion, based on the work undertaken In the course of the audit: the information given in the Trustee5' Report for the finanoal year for which the financial statements are prepared Is consistenl %¥ith the financial 5taternents; and the Tru5tee5' Report has been prepared in accordance with appllcable legal requlrements. CavanaghKelly• Chartered Accountants & Statutory Auditors Pa8¢16
tcol Ch rl Hall Tr INDEPE DENT AUDITOR. EP Matters on which we are required to report by exceptson In the light ol our knowledge and un(krstanding of the charitable company and its environment obtained in the Crse of the audit, we have not identsried material mlsstatements in the Tntstees. Report. We have nothin9 to port In respect of the following matters if. in our opinion.. adequate accounting records have not been kept, or tUrnS adequate for our audit have t been reiVed froffl brnnches not visited by us; or the financial statements are not In agreement with the accounting records and retums; or certain disclosures of remuneration specified by law are not made: or we have not ceiVed all the Information and explan4tlw5 we requi for our audit. Responslbilities of Oirectors / Trustee5 As explained more fully in the Directors. / Tnjstees. Responsibilities Statement, the directors I trustees are ponsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such Intemal control as the dItorS I trustees deterrnine is necessary to enable the preparation of financial statements that are re from material m15Statement, whether due to fraud or error. In pparIng the financial statements, the governor5 are responslble for assessing the charitable company's ability to continue as a going concern disctr)sing, as applicable, mattels related to going concern and using the going concem basis of accounting unless the directo I trustees either Intend to Ilquidate the charitable company or to cease operatlons or have no realistic alternatlve but to do 50. Auditor's responsibilities for the audit of the finanaal ststements Our objectives are to obtaln reasonable assurance about whether the finanoal statements a5 a whole are free from material misstatement, whether due to fraud or error. and to Issue an Auditor's Report that includes our opinion. Reèsonable assurance is a hlgh level of assurance but is not a guarantee that an audit conducted in accordance with ISA5 (UK) wlll always detect a material mlsststement when it exists. Misstatements can arlse from fraud or error and are considered material If, Indivldually or In aggregate, they could reasonably be expected to influence the etonomlc decisions of users taken on the basis of these financial statements. A further description of our responslblllties for the audlt of the finarla1 staternents is ILKated on the Financial Reporting Counol'5 webslte at www.frc.or9,uk/auditorsresponsibllitles. This description forms part ¢f our audltor's report. Mr Ryan Falls FCA (Senlor Statutory Auditor) Date: 20 june 2023 For and on behalf of CavanaghKelly Chartered Accountants & Registered Auditors 36 - 38 Northland Row l)ungannon Co. Tyrone 8T716AP CavanaghKelly• Chartered Accountants & Statutory Auditors