ACORN THE BUSINESS CENTRE LIMITED
INDEPENDENT EXAMINER'S REPORT
TO THE MEMBERS OF ACORN THE BUSINESS CENTRE LIMITED
FOR THE YEAR ENDED 31 MARCH 2024
I report on the accounts of the charity for the year ended 31 March 2024 which are set out on pages
6t017.
Respoctive responsibilities of 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 the accounts in accordance with the requirements of the
Companies Act 2006. Having satisfied myself that the charity is not subject to audit under company
law, and is eligible for independent examination, 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 Charity Commission for
Northern Ireland under section 65 (9){b) of the Charities Act- and
state whether particular matt&rs have com8 to my attention.
Basis of indèpendènt examiner's report
I have examined your charity accounts 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 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.
My role is to state whether any material matters have come to my attention giving me cause to
believe..
that accounting records were not kept in accordance with section 386 of the Companies Act
that the accounts do not accord with those accounting records,,
that Ihe accounts do not comply with the accounting requirements of section 396 of the
Companies Act 2006 and with the methods and principles of the Charities Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with
the Financial Reporting Standard applicable in the UK and Republic of Ireland., and
that there is further information needed for a proper understanding of the accounts to be
reached.
Independent examiner's statement
I have completed my examination and have no concerns in respect of the matters listed above, and
in connection with following the Directions of the Charity Commission for Northern Ireland, I have
found no matters that require drawing to your attention.
Ruth Walls
Association of Chartered Certified Accountants
31 Lisnamuck Road
Coleraine
Co Londonderry
BT514HN
19 December 2024