2023-12-31-annual-return

MITRE TRUST INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023 Vve report on the financial statements of Mitre Trust ("the Charity.) for the year ended 31 December 2023, which are set out on pages 6 to 14. Respective responsibillties of charity trustees and èxaminer As the charity trustees (and also Ihe directors of the company for the purposes of company law) you are responsible for the preparation of the financial statements in accordan￿ with the terrns of the Companies Act 2006. Having satisfied ourselves that the charity is not subject to audit under company law, and is eligible for independent examination, it is our responsibility to.. examine the financial ststements under section 65 of the Charities Act (Northem Ireland) 2008 ('the Charities ACY), follow the procedures laid down in the general Directions given by the Charity Comrnission for Northem Ireland under sections 65{9)Ib) of the Charities Act, and state whether particular matters have come to our attention. Basis of indep8ndent examiners report We have examined your charity financial statements as required under section 85 of the Charikn'es Act and our examination was carried out in accordance with the general Directions given by Ihe Charity Commission for Northern Ireland under section 65(91(b) of the Charities Act. The examination included a review ofthe accounting records kept by the charity and a comparlson of the financlal statements presented with those records. It also included consideration of any unusual items or disclosures in the financi81 statements and seeking explanations from you as charity trustees GOn￿rnIng any such matters. An independent examination does not involve gathering all the eviden￿ that would b8 required in an audit and consequently does not cover all the rnalters that an auditor considers in giving their opinion on the financial statements. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide. Consequently, we express no opinion as to whether the financi81 statements present 'true and fair view, and our report is limiled to those specific matters set out in the indep8ndent examiner's statement. Our role is to state whether any material matters have come to our attention giving us reasonable cause to believe. 1. That accounting records were not kept in accordance with section 386 of the Companies Act 2008; 2. That the financial statements do not accord with those accounting records., 3. That the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice.. Accounting and Reporting by Charities applicable to charities preparing their financial statements in 8CcOrdan￿ with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021. 4. That there is further information needed for a proper understanding of the financial statements to be reached. Independ8nt examiner's statemant We have completed our examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Comrnission for Northem Ireland, we found no matters that require drawing to your attention, Èth f.lJl rtOCW fflo17r Baker Tilly Mooney Moore Chartered Certified Accou ntants and Statutory Auditors 17 Clarendon Road Clarendon Dock Belfast BT13BG Date: 8oa¥ Page 5