St Columb's Hall Trust
art
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"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 p￿pared 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 fUrth￿r 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
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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 C￿rse 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
re￿iVed 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 dI￿torS I trustees deterrnine is necessary to enable the
preparation of financial statements that are r￿e from material m15Statement, whether due to fraud or
error.
In p￿parIng 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 finar￿la1 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