INDEPENDENT AUDITOR'S REPORT
to the Members of 5Ten Trust
Report on the aud5t of the financial statements
Opinion
We have audited the charily financial statements of 5Ten Truslllhe charily'l for the financial period ended 30 June
2023 which comprise the Slalemenl of Financial Aclivilies, the Balance Sh881. the Statement of Cash Flows and
notes to the financial statements, including the summary of signrficant accounting policies sel out in note 2. The
financial reporting framework that has been applied in their preparation is 8pplicable law and United Kingdom
Accounting Standards, including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of
Ifeland"
applying Section 1A of that Standard and Accounting and Reporting by Charilies.. Statement of
Recommended Practice applicable lo charities preparing their accounts in accordance wilh FRS 102.
In our opinion, when reporting in accordance with a fair presentslion framework the financial statements-
give a true and fair view of the slate of the charity's affairs as at 30 June 2023 and of ils surplus for the financial
period then ended-
have been properly prepared in accordance with Unitecl Kingdom Generally Accepted Accounting Practice.. and
have been prepared in a¢¢ordance with the requirements of the Charities Act INorthern Ireland) 2008.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) {ISAs (UKII and applicable law.
Our responsibilities under those standards are further described in the Audilo¢s responsibilities for the audit of the
rinancial slalements section of our report. We are independent of the charity in accordance with ethical requirements
that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard. and the
Provisions Available for Audits of Small Entities. in the circumstances set out in Note 4 to the financial slalemenls,
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 lo provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial stalemenls, we have concluded that the trustees, use of the going con￿rn basis of
accounting in the preparalion of the financial slalements is appropriate.
Based on the work we have performed, we have not idenirfied any material uncertainties relating lo events or
condillons that, individually or collectively. may cast significant doubt on the Charity's ability lo continue as a going
concem for a period of al least twelve months from the date when Ihe financial ststements are aulhorised for issue.
Our responslbilities and the responsibilities of the trustees with respect to going concern are described in Ihe relevant
sections of this report.
Other Information
The other infomialion comprises the infomiation included in the annual report other than the financial statements and
our Auditorfs Report Ihereon. The trustees are responsible for the other information contained within the annual
report. Our opinion on the financial slalements does not cover the other infomalion and, except to the exlenl
otherwise explicitly slated in our report, we do not express any form of assurance conclusion thereon.
Our responsibility is lo read Ihe other infom)alion and, in doing so, consider whether the other information is
materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or
otherwise appears lo be materially misstated. If we identify such material inconsislencies or apparent material
misstatements, we are required to determine whether this gives rise lo a material misslalemenl in the financial
statements themselves. If, based on the work we have perfomed, we conclude that there is a material misstatement
of this other information. we are required to report that fact. We have nothing lo report in this regard.
Opinion on other matter prascribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
the information given in the Trustees, Report for the financi21 year for which the financial statements are prepared
is consistent wilh the financial slalemenls., and
the Trustees, Report has been prepared in a¢¢ordance with applicable legal requirements.

INDEPENDENT AUDITOR'S REPORT
to the Members of STen Trust
Matters on which we are required to report by exception
In the light of our knowledge and understanding of the charity and its environment obtained in the course of the audit,
we have not identified material misslalements in the Trustees. Report.
We have nothing to report in respect of the following matters where the Charities Act (Northern Ireland) 2008 requires
us lo report lo you if, in our opinion..
adequate accounting records have not been kept., or
the financial statements are nol in agreement with the accountlng records and returns., or
certain disclosures of Iruslees, remuneration specified by law are nol made- or
we have not received all the information and explanations we require for our audit.
the trustees were not entitled to prepare the financial slalemenls in accordance with the small companies regime
and take advantage of the small companies. exemption in preparing the Trustees, Annual Report.
Responsibilities of trustees for the financlal statements
A5 explained more fully in the Statement of Trustees, Responsibilities sel out on page 6, the trustees are responsible
for the preparation of the financi21 slalements and for being satisfied that they give a true ar>d fair view, and for such
intemal control as they determine is necessary to enable the preparation of financial statements that are free from
material misslalement. whether due to fraud or error.
In preparing the financial slalemenls, the trustees are responsible for assessing the charity's ability to continue as a
going concem, disclosing, as applicable, matters related lo going concern and using the going concern basis of
accounting unless management either intends lo liquidate Ihe charity or to cease op8rations, or has no realistic
alternative but to do so.
Auditor's responsibilitles for th8 audit of the financlal statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from
mater¢al misstalemenl, whether due to fraud or error, and lo issue an Auditorfs Report that includes our opinion.
Reasonable ass¢Jrance is a high level of assurance, but is not a guarantee that an audit conducted in accordance
with ISAS (UK) will always detect a material misslalement when it exists. Misslalements can arise from fraud or error
and are Considered material if. individually or in the aggregate, Ihey Could reasonably be expected lo influence the
economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures In
line with our responsibili118S, Outlined above, to detect material misstatements in respect of irregularities, including
fraud. The exlenl lo which our procedures are capable of delecling irregularities, including fraud is det8iled below..
Further information regardlng the s¢ope of our responsibilities a$ auditor
As part of an audit in accordance with ISAS (UK), we exercise professional ludgement and maintain professional
scepticism throughout the audit. We also=
Identify and assess the risks of material misslalemenl of the financial statements, whether due to fraud or error,
design and perform audit proceduTrs 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 misstatemenl 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.
Qblain an understanding of internal control relevant to the audil in order to design audit procedures that are
appropriate in the circumstances. bul not for the purpose of expressing an opinion on the effectiveness of the
charity's intemal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and
related disclosures made by Iruslees.
Conclude on the appropriateness of the trustees, use of the going concern basis of accounting and, based on the
audit evidence obtsined, whether a material uncertainty exisls related lo events or conditions that may cast
significant doubl on the charity's ability to continue as a going concern. If we conclude that a material uncertsinty
exists, we are required to draw attention in our Auditor's Report lo the related disdosures in the financial
statements or, if such disclosures are inadequate, lo modify our opinion. Our conclusions are based on the audit
evidence obtained up to the date of our Audito￿$ Report. However, future events or conditions may cause the
charity to cease to continue as 2 90ing concern.
Evaluale the overall presentation, slru¢lure and content of the financial 51alements. including the disclosures, and
whether the financial statements represent the underlying transactions and events in a manner that achieves fair
presentation.

INDEPENDENT AUDITOR'S REPORT
to the Members of 5Ten Trust
We communicate with those charged with governance regarding. among other matters. the planned scope and timing
of the audit and signrficanl audit findings, including any significant deficiencies in internal control that we identify
during our audit.
The purpose of our audit work and to whom we owe our respon51bilitles
This report is made solely lo the charity's members, as a body, in accord2nee with Chapter 3 of Part 16 of the
Companies Act 2006. Our audr( work has been undertaken $0 that we might slate 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
permitted by law, we do not accept or assume responsibility lo anyone other than the eharity and the charitys
members as a body, for our audit work. for this report, or for the opinions we have formed.
Ci
Chris Fleming
Senior Slalutory Auditor
Allen Fleming
Chartered Accountants
Old Bank House
161-163 Upper Lisburn Road
Belfast
BT10 OLJ