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