Sestina Music Company limited by guarantee Independent Examiner's Report to the Charity Trustees of Sestina Music Year ended 31 December 2023
We report solely to the Charity Trustees on our examination of the accounts for the year ended 31 December 2023. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Sestina MusIc and its Trustees as a body for our work or for this report. As a practising member firm of Chartered Accountants Ireland we are subject to its ethical and other profession which are requirements which are detailed at www.charteredaccountants.ie.
Respective responsibilities of charity trustees and examiner
As the Charity Trustees (and also the directors of the company for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 and the Charities Act (Northern Ireland) 2008. Having satisfied ourselves that the charity is not subject to an audit under company law, and is eligible for independent examination, it is our responsibility to –
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examine the accounts under section 65 of the Charities Act
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follow the procedures laid down ni general directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act.
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state whether particular matters have come to our attention
Basis of independent examiner's report
We have examined your Charity accounts as required under section 65 of the Charities Act and our examination was carried out in accordance with the general directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. The examination included a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts and seeking explanations from you as Charity Trustees concerning any such matters.
Our role is to state whether any material matters have come to our attention giving us concern to believe
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that accounting records were not kept as required by section 396 of the Companies Act and section 63 of the Charities Act;
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that the accounts do not accord with those accounting records;
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that the accounts do not comply with the accounting requirements of section 396 of the Companies Act 2006, the Charities Act and with methods and principles of the Charities Statement of Recommended Practise applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland.
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that there is further information needed for a proper understanding oft he accounts to be reached.
Independent examiner's statement
We have completed our examination and have no concerns in respect of the matters (1) to (4) above and in connection with following the directions of the Charity Commission for Northern Ireland, we have found no matters that require drawing to you attention.
Fergus McAteer & Co
Chartered Accountants
31/33 Clarendon Street Derm BT48 7ER
6 February 2024