Aras Cholmcillo Trust Company Llmlted by Guarant•e Independent Examlnerfs R•port to the Trustees of Ara8 Cholmcllle Trust Year end•d 30 S•pt•mber 2019 I rewrt on ts finanual 81atement5 for the yèar ended 30 September 2019, lch comprise the sialemonl of fina1 {induding income and expenditufe account), statement of financial )S¥tion rolaled rv)te5. Rgspoctlv• r•Bpon8lbNlil•8 of t1••¥ and •xamln•r Th8 chwIS trustses {%ho are also the directors of th8 company for the purposes of o)mpony law) arg responsibl¢ for the weplon of the accounts in a¢cordance with thg requirements of the panw Act 2000. Havlng salisfied myseff that the charlty Is not subject lo audit under umnpary 18w, and15 eligiblg for indfjp8ndent examlnatlon, 19 my respon9bllY lo.. examire the accounts under seclion 65 of the Charithe¥ Act,. to lollow the prrKedurgs laid down in the general Direclions glven by tha Charlty Commlsslon for Nort Ireland under se¢lton 65(9Xb) of the Clwliloo Act,. and to 8tate whelhw wtscul¥ matters have ce to my attenik)n. Ba$ls of Ind•pwd•nt •xr4nlnof8 report I have examlned your d)8rlty account8 as required under SeCtk 65 of fv Charhles A¢t arKI rny examinatKJn was ¢arr out in aCcOrdar wtth the general Dwectkn8 given ty the Charity Commission fr¢ Norfhern IrelarKI un(ler Sn 6519Hbl of the Charities Act. The examinatlon induded revlew of tr¢ accounting rewds kept by th¢ ¢harty and a comparison of the aCC>)unts pregented wlth those records. ft also indd ¢onsideralron of any unusual items or dlsdosures in Ihe accounts, and seeking ewanations from the truslees concemlng any such matters. My role is Io stsle tttelhw any rnalerlal matters h•ve come to my atten1k glvlng me cause to belleve: That account records were not kept In wilh section 386 ofthe Companks Act That tha aLYounts do not ac£ord v*lth Iho8e ac¢ounting rnts)rd$ That th$ aCnIS O) not eomply 1h the accwnling requiremgnts of 8ectffi 396 of ihe Companies 28 with th8 method$ and prieS of the Char6tles Ststement of Rewmmended practi applKable to charffties preparing Ihew accounts in wllh the Fin8ncial Rewting StarKlard applKat4e in Ihe UK and Republic of Irfrland. That there 15 further Infmalion needed for a prow un(iwstandiTrJ of Ihe aOts to be reached.
Aras Cholmcllla Trust Company Limited by Guarant•• Indopend•nt Examinerfs Report to the Trustees of Ara8 Cholmcllle Trust Year •nded 30 S•ptornb•r 2019 Indep•ndent exWI¥ statem•nt I'have compl8led my eXamI110n arKi have Th) concems respe¢t of the mattar8 (1) to {41 Ilsbj al)ove and, in connecttw wlth following the Direction$ of the Charity Commission Nhern Irdand, I hav8 found llo matters that wuire drawing lo ywr atten(. Mr Gérry Hèan•y charter ac¢ounlant 43 Clarendon str•*4 BT48 7ER 27 November 2019