4 February 2026
To whom it may concern,
As the Independent examiner to the financial reports of Arbour House (Registered charity number NI100578), 1 would hereby set out my responsibility to the group.
The annual reports which I receive from the charity trustees of Arbour House are in line with their constitution and the reporting procedures within.
I report on the accounts of Arbour House for the year ended 30 April 2025, which are set out herein.
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 Charities Act (Northern Ireland) 2008.
It is my responsibility to:
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Examine the accounts under section 65 of the Charities Act
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Follow the procedures laid down in the general directions given by the Commission under section 65(9(b) of the Charities Act
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State whether matters have come to my attention.
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Basis of independent examiner’s report
I 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 Ireland under section 65(9)(b) of the Charities Act.
My 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 matters.
My role is to state whether any material matters have come to my attention giving me cause to believe:
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That accounting records were not kept in accordance with section 63 of the Charities Act
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That the accounts do not accord with those accounting records
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That the accounts do not comply with the accounting requirements of the Charities Act
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That there is further information needed for a proper understanding of the accounts to be reached.
Independent examiner’s statement
I 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.
Statement of Assets and Liabilities Report — 2024/25
Assets retained for Arbour House are for its own use, comprise of basic household/office equipment with little value.
No depreciation has been provided on the items as the current estimated value is less than that of their remaining useful life. The household items and office equipment are recognised at cost and depreciate on a straight-line basis over a period of 5 years. Arbour House therefore owns nothing of substantial value.
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