HOLYWOOD OLD SCHOOL PRESERVATION TRUST
INDEPENDENT EXAMINER’S REPORT TO THE CHARITY TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023
We report on the accounts of Holywood Old School Preservation Trust for the year ended 31 March 2023 which are set out on pages 7 to 18.
Respective responsibilities of charity trustees and examiner
As the charity trustees (and also the Directors of the company for the purposes of company law) you are responsible for the preparation of financial statements in accordance with the terms of the Companies Act 2006. Having satisfied ourselves that the charity is not subject to audit under company law, and is eligible for independent examination, it is our responsibility to:
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examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008 (‘the Charities Act’);
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follow the procedures laid down in the general directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act; and
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state whether particular matters have come to our attention.
Basis of Independent examiner’s report
We have examined your charity Financial Statements as required under section 65 of the Charities Act and our examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act.
The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts and seeking explanations from you as charity trustees concerning any such matters.
An independent examination does not involve gathering all the evidence that would be required in an audit and consequently does not cover all matters that an auditor considers in giving their opinion on the accounts. The planning and conduct of an Audit goes beyond the limited assurance that an independent examination can provide. Consequently, we express no opinion as to whether the accounts present a “true and fair view” and our report is limited to those specific matters set out in the independent examiners statement.
Our role is to state whether any material matters have come to our attention giving cause to believe:
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That accounting records were not kept in accordance with section 386 of the Companies Act 2006 2. That the accounts do not accord with those accounting records
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That the accounts do not comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102);
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That there is further information needed for a proper understanding of the accounts to be reached.
Independent examiner’s statement
We have completed our examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, we have found no matters that require drawing to your attention.
Baker Tilly Mooney Moore
Chartered Certified Accountants & Statutory Auditors 17 Clarendon Road, Clarendon Dock Belfast BT1 3BG
Date:
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