Newington Day Centre
INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES
OF NEWINGTON DAY CENTRE
We have examined the financial statements of the charity for the financial year ended 31 March 2024, which comprise
the Statement of Financial Acb"vities. the Balance Sheet and ihe related notes.
This report is made solely to the chariws members, as a body. in accordance with the Charities Act (Northem Ireland)
2008. Our work has been undertaken so that we might compile the financial statemenls thal we have been engaged
to compile, report to Ihe Board of Truslees that we have done so, and stale those matters that we have agreed to
state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or
assume responsibility to anyone other than the charity and the charity's members, as a body, for our work, or for this
report.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the financial slatemenls in accordan￿ with the
requirements of the Charities Act {Northem Ireland) 2008. The charity's trustees consider that an audit is not required
for this financial year under the Charities Act {Northem Ireland) 2008 and that an independent examination is
required.
It is our responsibility to..
examine the financial statements under section 65 of the Charities Act.,
follow the procedures laid down by the general Directions given by the Charity Commission for Northem Ireland
under section 65(9llb} of the Charities Act- and
state whether particular matters have come to our attention.
Basis of independent examinerfs 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 Direth"ons given by the Charity Commission for Northem
Ireland under section 6519){b) of the Charities Act. An examination includes a review of Ihe accounling records kept
by the charity and a comparison of the financial stalements presented with those records. It also includes
consideration of any unusual items or disclosures in the financial stalements and seeking explanations from the
trustees conceming 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 lo whether the accounts present a 'true and fair, view
and the report is limiled to those matters set out in the stalement below.
In connection with our examination, no matter has come to our attention which gives us cause to believe that in, any
material respect-
accounting records were not kept in accordance with section 63 of the Charities Act
the financial statements do not accord with those accounting records
the financial statements have not been prepared in accordance with the Statement of Recommended Practice
applicable to charities preparing Iheir accounts in accordance with the Financial Reporling Standard applicable in
the UK and Republic of Ireland {FRS1021
there is further information needed for a proper understanding of the accounts to be reached.
Independent examinerfs statement
We have no concerns and have come across no other matters in connection with the examination to which attention
should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
EXCHANGE ACCOUNTANTS LIMITED
Chartered Certrfied Accountants
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