Moira Friendship Group
INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES
OF MOIRA FRIENDSHIP GROUP
We have examined the financial statements of the charity for the finaneial year ended 31 March 2023, which
comprise the Statement of Financial Aclivilies. the Balance Sheet and the related notes.
Respective responslbllltles of trustees and examiner
The charity's Iruslees are responsible for the preparation of the financial statements in accordance with the
requirements of the Charities A¢1 (Northern Ireland) 2008. The charity's trustees consider that an audit is not required
for this financial year under the Charitie$ Act (Northem Ireland} 2008 and that an independent examination is
required.
It is Oltr responsibility lo..
examine the financial statements under section 65 of the Charities Ael.,
follow the procedures laid down by the general Directions given by the Charity Commission for Northem Ireland
under section 6519)Ibl of the Charities Act., and
slate whether particular matters have eome to our attention.
Basis of independent examiner's r9POrt
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 6519llbl of the Charities Act. An examination includes a review of the accounting records kept
by the charity and a comparison of the financial slalemenls presented with those records. It also includes
consideration of any unusual items or disclosures in the financial statements and seeking explanations from the
trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be
required in an audit and eonsequenuy no opinion is given as to whether the accounts present a 'lrue and fairf view
and the report is limited to those matters sel out in the slalement 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 reeords were not kept in accordance with section 63 of the Charities Act
the financial statements do not accord with those accounting records
the financial ststemenls have not been prepared in accordance with the Ststement of Recommended Practice
applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in
the UK and Republic of Ireland {FRS1021
there is further infomialion needed for a proper understanding of the accounts lo be reached.
Independent examlnerfs statement
We have no cOn￿rn$ and have come across no other matters in connection with the examination lo which attention
should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
DA
ARK&C
ANY LTD
Cha
red Accountants
4 Carnegie Street
Luigan
Co. Armagh
BT66 6AS
Northern Ireland
Date: 09th May 2023