Bready & District Ulster Scots Development Association Company Limited by Guarantee Independent Examiner's Report to the Trustees of Bready & District Ulsler Scots Development Association Year ended 31 March 2024 I report to the trustees on my examination of the financial statements of Bready & District Ulsler Scots Development Association (Ihe charit> for the year ended 31 March 2024. Responslbllllies and basls of report As the trustees of the company land also its 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 Acl,) and the Companies Act 2006 {'Ihe 2006 Act.). You are salislied that the accounts of Ihe company are noi required by charity or company law to be audited and have chosen instead io have an independent examination. Having satisfied myself thal the accounts of the company are not 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 charitys financial statements as carried oul under section 65 of the 2008 Act. In carrying out my examinalion I have followed the general DiTections given by the Chaiily Cornmission for Northern Ireland under section 65{9){b) of the 2008 Act. Independent exarniner's slalement I have completed my examinalion. I confirm that no matters have come to my attenlion in connection with my examination giving me cause to believe that in any material respect: accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act,. or the financial statements do not accord with those records" or the financial statements do nol comply wilh the accounting requirements of section 396 of the 2006 Act other than any requiremenl that the accounls give a 'true and fair view which is not a matter considered as part of an independent examination. or the financial statements have not been prepared in accordance wilh Ihe methods and principles DI Ihe Statement of Recommended Practice for accounling and reporting by charities applicable lo charities preparing their accounis in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
Bready & District Ulster Scots Development Association Company Llmited by Guarantee Independent Examiner's Report to the Trustees of Bready & Dlstrlct Ulster Scots Development Association fconllnued) Year ended 31 March 2024 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 Independenl Examiner 42A Clooney Terrace Waterside Londonderry BT47 6AP 9 December 2024