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 payrnenls account and the statement of assets and liabilities at the period end of Ihe
charity for the financial year ended 5 April 2024, which comprise the receipts and payments account and the statement
of assets and liabililies at the end of the period.
This report is made solely to the charity'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 account and the assets and
liabilities al the period end compiled by the trustees that I have been engaged lo examine, report to the Board of Trustees
that I have done so, and state those matters that I have agreed to state lo them in this report and for no other purpose.
To the fullest extent permitted 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 Irustees are responsible for the preparation of the receipts and payments account and the statement of
assets and liabilities al Ihe period end in accordance with Ihe requirements of the Charities Act (Northern Ireland) 2008.
The charity's trustees consider that an audit is not required for this financial year under the Charities Act (Northern Ireland)
2008 and that an independent examination is required.
11 is my responsibility to..
examine the receipts and payments account and the statement of assets and liabilities at the period end under section
65 of the Charities Acl..
follow the procedures laid down by the general Directions given by the Charity Commission for Northern Ireland under
section 65{91(b) of Ihe Charities Acl., and
state whether particular matters have come lo my attention.
Basis of independent examiner's report
I have examined your charity receipts and payments account and the statement 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 65(9)(bl 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. 11 also
includes consideralion of any unusual items 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 concerning any such matters. The
procedures undertaken do nol provide all the evidence that 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 lo Ihose matters set out in Ihe
statement below.
In connection with my examination. no matter has come to my attention which gives me cause to believe that in, any
material respecl..
accounting records were not kept in accordance with section 63 of the Charities Act
the receipls and payments account and the statement of assets and liabilities at the period end do nol accord with
those accounting records
the receipts and payments account and the statement of assets and liabilities at the period end have not been
prepared in accordance with the Statement of Recommended Practice applicable to charities preparing their
accounts in accordance wilh the Financial Reporting Standard applicable in the UK and Republic of Ireland
{FRS102)
Ihere is further information needed for a proper understanding of the accounts to be reached.
Independent examiner's statement
I have no concerns and have come across no other matters in connection with Ihe examination lo which attention should
be drawn in this report in order lo enable a proper understanding of the receipts and payments account and the
st
f assets and liabililies at the period end to be reached.
MICHAEL
MM FCCA
30a Gortin Road
Omagh
Co Tyrone
BT79 7HX
.Iholm
&Co
CHARfERED
ACCOUNTANTS
& REGISTERED
AVDITORS
30a Gortln Road
Omagh. Co Tyron•
BT79 7HX
Date: 4 July 2024