St Columb's Hall Trust
Charitabl Com
Limi
DEPENDENT
ea
R'S REPORT TO
cember 2023
HEDI
Oplnion
We have audlted the flnanclal statements of St Columb's Hall Trust for the year ended 31 December 2023
which comprise the Statement of Financial Activities, Statement of Financial Position and the ￿ lated notes
to the flnancial statements, 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 Flnancial Reporting Standard applicable In the UK and Republic of
Ireland" (United Kingdom Generally Accepted Accounting Practlce).
This report is made solely to the charltable company's directors / trustees, as a body. Our audit work has
been undertaken so that we might state to the charitable company's dlrectors / trustees those matters we
are required to state to them In an audltor's report and for no other purpose. To the fullest extent
permitted by law, we do not accept or assume responsibility to anyone other than the charitable company
school and the directors / trustees as a body, for our audlt work, for thls report, or for the opinions we
have formed.
In our opinion the financial statements:
give a true and fair view of the state of the charitable company's affairs as at 31 December 2023
and of its income and expenditure for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting
Practice.
Basls for oplnlon
We condutted our audit in accordance 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 audlt of the financial statements section of our report. We are Independent of the
charitable company In accordance with ethical requlrements that are relevant to our audit of the flnancial
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.
other Informatlon
The dlrectors / trustees are responslble for the other Information. The other Information comprises the
information included in the Trustee's Report, other than the financial staternents and our Auditor's Report
thereon. Our oplnlon on the financial statements does not cover the other Informatlon and, except to the
extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion
thereon.
In connectlon wlth our audlt of the financlal statements, our responslblllty Is to read the other Informatlon
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 requlred to determine
whether there is a material misstatement in the financial statement5 or a material misstatement of the
other information. If, based on the work we have performed, 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.
Opinions on other matters
In our opinion, based on the work undertaken In the course of the audlt:
the information given in the Trustees, Report for the financial year for which the financial
statements are prepared Is conslstent wlth the financlal statements; and
the Trustees, Report has been prepared in accordance with applicable legal requirements.
CavanaghKelly, Chartered Accountants & Statutory Auditors
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St Columb's Hall Trus
haritab
Limi
DEPEND
or
E DIRECT
TR
TEE
31 December 2023
Matters on whlch we are requlred to report by exceptlon
In the light of our knowledge and understanding of the charltable company and Its envlronment obtalned
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 if, in our opinion:
adequate accounting records have not been kept, or retums adequate for our audit have not been
received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.
Responsibilities of Directors / Trustees
As explained more fully in the Directors, / Trustees, Responsibilities Statement, the directors / trustees are
responslble for the preparation of the financial statements and for being satisfied that they glve a true and
falr vlew, and for such internal control as the directors / trustees determine is necessary to enable the
preparation of financial staternents that are free from material misstatement, whether due to fraud or
error.
In preparing the flnanclal statements, the governors are responslble for assesslng the charltable
company's ablllty to continue as a golng concern disclosing, as applicable, rnatters related to going
concern and uslng the golng concern basls of accountlng unless the dlrectors / trustees elther Intend to
liquidate the charltable company or to cease operations or have no realistic alternative but to do so.
Auditor's responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance 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
audlt conducted In accordance wlth ISAS (UK) will always detect a materlal misstatement when It exlsts.
Misstatements can arise from fraud or error and are considered material if, individually or in aggregate,
they could reasonably be expected to Influence the economlc decisions of users taken on the basls of
these financial statements.
A further descrlption of our responsibilltles for the audit of the flnanclal ststements Is located on the
Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. Thls description forms
part of our audltor's report.
Mr Ryan
alls FCA (Senior Statutory Audltor)
Date:
For and on behalf of
CavanaghKelly
Chartered Accountants & Reglstered Audltors
36 - 38 Northland Row
Dungannon
Co. Tyrone
BT71 6AP
CavanaghKellyi Chartered Accountants & Statutory Auditors
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