2023-04-05-annual-return

Bulgarian Association of Northern Ireland INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES OF THE BULGARIAN ASSOCIATION OF NORTHERN IRELAND I have examined the receipts and payments account and the statement of assets and liabilities at the period end of Ihe charity for the financial year ended 5 April 2023, which comprise the re￿[pt$ and payments account and the statement of assels and liabilities at the end of the period. This report is made solely to the charily's members, as a body, in accordance with the Charities Act (Northern Ireland) 2008. My work has been undertaken so that I might examine the receipts and payments accounl and Ihe assels and liabilities at the period end compiled by Ihe trustees that I have been engaged to examine, report to the Board of Trustees that I have done so, and slate those matters that I have agreed to state to them in this report and for no other purpose. To the fullest extenl pemiitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's members. as a body, for my work, or for this report. Respective responsibilities of trustees and examiner The charity's truslees are responsible for the preparation of Ihe receipts and payments account and the statement of assets and liabilities al the period end in accordance with the requirements of the Charilies Act (Northern Ireland) 2008. The charity's trustees considerthal an audit is not required for this financial year under the Charities Act (Northern Ireland) 2008 and that an independenl examination is required. It is my responsibility to.. examine the receipts and payments account and the statemenl of assets and liabilities at the period end under seclion 65 of the Charities Act., follow the prO￿dureS laid down by the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act.. and stale whether particular matters have come to my attention. Basis of independent examiner's report I have examined your charity receipts and payments account and the slatement of assets and liabilities at the period end 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 65191(b) of the Charities Act. An examination includes a review of the accounting records kept by the charity and a comparison of the receipts and payments account and the statement of assets and liabilities at the period end presented with those records. It also includes consideration of any unusual ilems or disclosures in the receipts and payments account and the statement of assets and liabilities at the period end and seeking explanations from the trustees conceming any such matters. The procedures undertaken do not provide all the evidence Ihat 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. In connection with my examination, no matter has come lo my attention which gives me cause to believe that in, any material respect.. accounting records were nol kept in accordance with section 63 of Ihe Charities Acl the receipts and payments account and the statement of assels and liabilities al the period end do not accord with those accounting records the receipts and payments account and the statement of assets and liabilities al the period end have nol been prepared in accordance with the 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 (FRS102) there is further information needed for a proper underslanding of the accounts to be reached. Independent examinerfs statement I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the receipts and payments account and the tate nt of assets and liabilities at the period end to be reached. MIC AEL DR MM FCCA 30a Gortin Road Omagh Co Tyrone BT79 7HX FFlholm &Co CHARTERED ACCOUNTANTS & REGISTERED AVDITORS 30a Gortin Rpad Omagh, Co Tyrone Er79 7HX Date: 11 January 2024