Bready & District Ulster Scots Development Association Company Limited by Guarantee Independent Examiner's Report to the Trustees of Bready & District Ulster Scots Development Association Year ended 31 March 2023 I report lo the trustees on my examination of the financial statements of Bready & District Ulster Scots Development Association ('the charity'l lor the year ended 31 March 2023. Responslbililies and basis of report As the trustees of the company (and also ils directors for the purposes of company law} you are responsible for the preparation of the financial statements in accordance with the requirements of charities Act (Northern Ireland) 2008 (the .2008 Act'l and the Companies Act 2006 {'the 2006 Act'l. You are satisfied that the accounts of the company are not required by charity or company law to be audited and have chosen instead to have an independenl examination. Having satisfied myself that the accounts of the company are nol required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charitvs financial statements as carried out under section 65 of the 2008 Act. In carrying out my examination I have followed the general Directions given by the Charity Commission for Northern Ireland under section 65(9)Ibl of the 2008 Act. Independent examiner's ststement I have completed my examination. I confirm that no matters have come to my attention in connection with my examination giving me cause to believe that in any malerial respecl: accounting records were not kept in respect of the charily as required by section 386 of the 2006 Act. or the financial statements do not accord with those records- or the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act olher than any requirement that the accounts give a 'lrue and lair, view which is not a matter considered as part of an independent examination. or the financial statements have nol been prepared in accordance with the methods and principles of the Statement of Recommended Practice lor accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial eporting Slandard applicable in the UK and Republic of Sreland {FRS 102).
Bready & District Ulster Scots Development Association Company Limited by Guarantee Independent Examiner's Report to the Trustees of Bready & District Ulster Scots Development Association (continued) Year ended 31 March 2023 I confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached. Keith McElhinney Chartered Accountant Independent Examiner 42A Clooney Terrace Waterside Londonderry BT47 6AP 12 December 2023