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