INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF 1st OLD BOYS ASSOCIATION BAND I have examined the attached Income and Expenditure Account of the 1st Old Boys Association Band for the year ended 31 December 2023. Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of accounts. The charity's trustees consider that an audit is not required for this year under section 65 of the Charities Act (Northern Irelansd) 2008 and that an independent examination is needed. It is my responsibility to examine the accounts under section 65 of the Charities Act follow procedures laid down in the general directions given by the Charity Commisssion for Northern Ireland under Section 65{9){b) of the Charities Act state whether particular matters have come to my attention. Basis of independent examiner's statement My examination was carried out in accordance with general directions given by the Charity Commission for Nl, as required under section 65(9)( b) of the Charitie5 Act (Northern Ireland) 2008. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. 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 lirnited to those matters set out in the statement below. My role is to state whether any material matters have come to my attention giving me cause to believe: l. That accounting records were not kept i n accordance with Section 63 of the Charities Act 2. The the accounts do not accord with those accounting records 3. That the accounts do not comply with the accounting requirements of the Charities Act 4. That there is further information needed for a proper understanding of the accounts to be reached. Independent examiner's statement I have completed my examination and have no concerns in respect of the matters l. to 4. listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. D R Minshull FCA - Independent Examiner 19 Crescent Business Park, Lisburn, BT28 2GN Date 30 May 2024 Page 1
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