Independent Examiner's Report to the Trustees of Down Masonic Widows' Fund
I report on the accounts of the charity for the year ended 31 January 2026, which are set out on pages three to nine.
Respective responsibilities of charity trustees and examiner
As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act (Northern [reland)} 2008.
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It is my responsiblity to: - examine the accounts under Section 65 of the Charities Act - follow the procedures laid down in the 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 my attention.
Basis of the independent examiner's report
] have examined your charity accounts as required under Section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern freland 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 maiters.
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 in accordance with Section 63 of the Charities Act 2. That 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
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. ! can confirm that [ am qualified to undertake the examination because | am a memberofthe Institute of Financial Accountants which is one of the listed bodies.
1 have completed my examination and have no concerns in respect of the matters (1) 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.
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R Savage & Co Ltd
Institute of Financial Accountants
R Savage & Company Accountants & Taxation Consultants Old Bank House 2 Crossgar Road Saintfield Ballynahinch Co. Down BT24 7BD
Date: 16" February 2026
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