INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF 1st OLD BOYS ASSOCIATION BAND
I have examined the a-ached Income and Expenditure Account of the 1st Old Boys Silver Band for the year ended 31 December 2022.
Respec&ve responsibili&es of trustees and examiner
The charity's trustees are responsible for the preparaEon of accounts. The charity's trustees consider that an audit is not required for this year under secEon 65 of the ChariEes Act (Northern Ireland) 2008 and that an independent examinaEon is needed.
It is my responsibility to
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examine the accounts under secEon 65 of the ChariEes Act
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follow procedures laid down in the general direcEons given by the Charity Commission for Northern Ireland under SecEon 65(9)(b) of the ChariEes Act
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state whether parEcular ma-ers have come to my a-enEon.
Basis of independent examiner's statement
My examinaEon was carried out in accordance with general direcEons given by the Charity Commission for NI, as required under secEon 65(9)(b) of the ChariEes Act (Northern Ireland) 2008.
An examinaEon includes a review of the accounEng records kept by the charity and a comparison of the accounts presented with those records. It also includes consideraEon of any unusual items or disclosures in the accounts and seeking explanaEons from the trustees concerning any such ma-ers. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently, no opinion is given as to whether the accounts present a 'true and fair' view, and the report is limited to those ma-ers set out in the statement below.
My role is to state whether any material ma-ers have come to my a-enEon giving me cause to believe:
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That accounEng records were not kept in accordance with SecEon 63 of the ChariEes Act
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The accounts do not accord with those accounEng records.
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That the accounts do not comply with the accounEng requirements of the ChariEes Act
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That there is further informaEon needed for a proper understanding of the accounts to be reached.
Independent examiner's statement
I have completed my examinaEon and have no concerns in respect of the ma-ers 1. to 4. listed above and, in connecEon with following the DirecEons of the Charity Commission for Northern Ireland, I have found no ma-ers that require drawing to your a-enEon.
D R Minshull FCA - Independent Examiner Date 10 May 2023 19 Crescent Business Park, Lisburn, BT28 2GN