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 financial year ended 31 March 2024, which comprise
the Stalemenl of Financial Aclivities, the Balance Sheet and the related notes.
Respective responsibilities 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 Act (Northern Ireland) 2Q08. 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 Northern Ireland
under section 65{9)(b) of the Charities Act.. and
state whether particular matters have come lo our attention.
Basis of independent examiner's 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 Directions given by the Charity Commission for Northem
Ireland under section 65{9)(b) of the Charities Act. An examination includes a review of the accounting records kept
by the charity and a comparison of the financial statements presented with those records. 11 also includes
onsideration of any unusual items or disclosures in the ￿nanCIal 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 consequently no opinion is given as to whether the accounts present a 'true and fairf view
and the report is limited to those matters set out in the statement 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 seclton 63 of the Charities Act
the financtal statements do not accord wilh those accounting records
the financial statements have not been prepared in accordance with the Stalement of Recommended Practi
applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in
Ihe UK and Republic of Ireland (FRS102)
there is further information needed foi a proper understanding of the accounts to be reached.
Independent examlnerfs statement
We have no con
rns and have come across no other matters in connection with the examination to which attention
oul
e draw
this report in order to enable a proper understanding of the financial statements to be reached.
ARK&
OMPANY LTD
red Accountants
negie Streel
Lurgan
Co. Amiagh
BT66 6AS
Northem Ireland
Date: 7 May 2024