Cairde Screen - Financial statements for the year ended 30 April 2025 

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## Independent Accountants’ report to the Trustees on the unaudited financial statements of Cairde Screen 

## | have: 

- (a) examined the financial statements of Cairde Screen (the “Charity”) for the year ended 30 April 2025 which comprise the Statement of Financial Activities, the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Cash Flows and the notes to the financial statements including a summary of significant accounting policies; and 

- (b) satisfied myself that the Charity is not subject to audit under applicable law and is eligible for independent examination. 

## Respective responsibilities 

## Directors’ responsibilities for the financial statements 

As explained more fully in the Directors’ responsibilities statement set out in the Directors’ Report the Directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. 

In preparing the financial statements, the Directors are responsible for assessing the Charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Directors either intend to liquidate the Charity or to cease operations, or have no realistic alternative but to do so. 

## Independent Examiner’s responsibilities for the examination of the financial statements 

My responsibilities as the independent Examiner are to: 

- (a) examine the financial statements under Section 65 of the Charities Act (Northern Ireland) 2008 (the “Charities Act”); 

- (b) 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 

- (c) state whether particular matters have come to my attention. 

## Basis of the Independent Examiner’s Report 

| have examined the financial statements for the year ended 30 April 2025 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)(b) of the Charities Act. 

## The examination included: 

   - (a) a review of the accounting records kept by the Charity and a comparison of the financial statements presented with those records; and 

   - (b) consideration of any unusual items or disclosures in the financial statements and seeking explanations from the Directors concerning any such matters. 

- My role is to state whether any material matters have come to my attention giving me cause to believe: 

   - (a) that accounting records were not kept in accordance with the requirements of the Companies Act 2006; 

   - (b) that the financial statements do not accord with those accounting records; 

   - (c) that the financial statements do not comply with the accounting requirements of the Companies Act 2006 and with the methods and principles of the Charities Statement of Recommended Practice CCNI ARRO7 (supporting document 7 August 2016) applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland; and 

   - (d) that there is further information needed for a proper understanding of the financial statements to be reached. 

Cairde Screen - Financial statements for the year ended 30 April 2025 

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## Independent Accountants’ report to the Trustees on the unaudited financial statements of Cairde Screen 

## Independent Examiner’s Statement 

| have completed my examination and confirm that: 

- (a) | have no concerns in respect of the matters (a) to (d) listed above; and 

- (b) | have no found no matters which | consider need to be drawn to the attention of the Directors in connection with the Directions of the Charity Commission for Northern Ireland. 

## ASM (M) Ltd 

## Chartered Accountant 

ASM (M) Ltd Chartered Accountants The Diamond Centre Market Street Magherafelt 

9 January 2026