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