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
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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