INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES ON THE UNAUDITED ACCOUNTS OF THE LO-DEBAR TRUST FOR THE YEAR ENDED 31 MARCH 2023
We report on the accounts of the Trust for the year ended 31 March 2023 which are set out on pages 3 to 4.
Respective Responsibilities of Trustees and Examiner
The Trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 65(2) of the Charities Act (Northern Ireland) 2008 (the Charities Act) and that an independent examination is needed.
It is our responsibility to:
• examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008.
• to follow the procedures laid down in the general Directions given by the Charity Commission under section 65(9)(b) of the Charities Act
Our examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the Trust and a comparison of the accounts presented with those records. It also includes consideration of any unusual items of disclosures in the accounts, and seeking explanations from you as Trustees concerning any such matters. The procedures undertaken do not 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 to those matters set out in the statement below.
Independent Examiners' Statement
In connection with our examination, no matter has come to our attention:
(1) which gives us unreasonable cause to believe that in any material respect the requirements:
• to keep accounting records in accordance with section 63 of the Companies Act; and
• to prepare accounts which accord with the accounting records, comply with the accounting requirements of the Charities Act 2008 and the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities.
haven not been met; or
(2) to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Falconer Stewart Independent Examiner
248 Upper Newtownards Road Belfast BT4 3EU
Dated: 30/11/2023