Independent examiner's report to the Trustees of Upper Bann U3A l am reporting on the accounts of the Upper Bann U3A for the year ended 31st March 2024 and these accounts are attached. 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: examine the accounts under section 65 of the Charities Act follow the procedures laid down in the general directions given by the Cornmission under section 65(9)Ib) of the Charities Act state whether partlcular matters have come to my attention. Basis of independent examlner's report I have examined your charlty accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the 8eneral Directions given by the Charity Commission for Northern Ireland under section 6519){b) of the Charities Act. My examination included a review of the accounting records kept by the charity. It also included conslderation of any unusual items or disclosures in the accounts, and seekin8 explanations from you as charity trustees concerning any such matters. My role is to state whether any material matters have come to my attention givlng me cause to believe: l. That accounting records were not kept in accordance with section 63 of the Charities Act. 2. That the accounts do not accord wlth those accountlng records 3. That the accounts do not comply with the accounting requirement of the Charities Act. 4. That there is further information needed for a proper understanding of the accounts to be reached.
Independent examinerfs statement I have completed my examination and can confirm the accounts have been prepared in line . with the Directions of the Charity Comrnission for Northern Ireland. I have no concerns in respect of matters (l) to {4) listed on page l. The accounts were created using the Beacon system. The Accruals Concept is not applied during the preparation of the accounts. Transactions appear when cash is received or paid. Mr. Peter Gogarty For and on behalf of Henry Murray & Co Ltd Chartered Accountants & Registered Auditors 23 Church Place Lurgan Crai8avon BT66 6EY th 28 January 2025