Norman Whiteside Sports Facility
Independent Examiner's Report to the Members of Norman Whiteside Sports Facility
I report on the accounts of the company for the year ended 31/03/23 which are set out on pages 6 - 11.
Respective responsibilities of Directors and examiner
The charity’s Directors are responsible for the preparation of the accounts. The charity’s Directors consider that an audit is not required for this year (under section 43(2) of the Charities Act 1993 and the Charities Act (NI) 2008) and that an independent examination is needed. The charity’s gross income exceeded £10,000 and I am qualified to undertake the examination by being a qualified member of the Chartered Institute of Management Accountants
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
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examine the Accounts
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to follow the procedures laid down in the general Directions given by the Charity Commission
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to state whether particular matters have come to my attention.
Basis of independent examiner’s report
My examination was carried out in accordance with the general Directions given by the Charity Commission. 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 Directors 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 limited to those matters set out in the statement below.
Independent Examiner's Statement
In connection with my examination, no matter has come to my attention:
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(1) which gives me reasonable cause to believe that in any material respect the requirements: - to keep accounting records in accordance with section 386 of the Companies Act 2006; and - to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met; or
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(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Derek Browne ACMA Insight Business Services
53 Bernice Road Newtownabbey, BT36 4QZ
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