Docusign Envelope ID: 0641C73C-106D46F2-93AE-EFDFC5463B80 The Capstone Trust Limited Independent Examinerfs Report For the Year Ended 30 April 2023 Independent Examinerfs Report to the Trustees of The Capstone Trust Limited I report on the financial statements of the company for the year ended 30 April 2023 which are set out on pages 7 to 15. Respective Responsibilities of Trustees and Examiner As the company's Trustees (and also the directors of the company for the purpose of company law) you are responsible for the preparation of the financial statements in accordance with the requiremenls of the Companies Act 2006. Having satisfied myself that the company is not subject to audit under company law, and is eligable for independant examination. It is my responsibility to- examine the financial statements 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 Act. and state whether particular matters have come to my attention. Basis of Independent Examiner's Report I have examined your company financial statements 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 Northem Ireland under section 65(91(b) of the Charities Act. My examination included a review of the accounting records kept by the company and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you as company Trustee concerning any such matters. riASM CHARTERED ACCOUNTANTS Page 5
Docusign Envelope ID: 0641C73C-106D46F2-93AE-EFDFC5463B80 The Capstone Trust Limited Independent Examinerfs Report {continued) For the Year Ended 30 April 2023 Independent Examinerfs Statement I have completed my examination and no matter has come to my attention. which gives me cause to believe.. (1) that accounting records were not kept in accordan with section 386 of the Companies Act 2006,. (2) that the financial statements do not accord with those accounting records" (3) that the financial statements do not comply wwth the accounting requirements of section 386 of the Companies Act 2006 and with the methods and principles of the Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)- (4) that there is further information needed for a proper understanding of Ihe financial statements to be reached. Signed: Dated: 18 January 2024 Brian Clerkin FCA Brian Clerkin ASM (B) Ltd 6 Murray Street Glendinning House Belfast BT16DN riASM CHARTERED ACCOUNTANTS Page 6