IJ PASS PHAflMACISTS' AovifE & SUPPOAI SERVICE INDEPENDENT EXAMINER'S REPORTTO THE TRUSTEES OF PHARMACISTS, ADVICE AND SUPPORT SERVICE Independent examiner's statement I report on the financial statements for the year ended 31 May 2023, which comprise the statement of financial activities (including income and expenditure account}, statement of assets and the related notes. Respective responsibilities of trustees and examiner The charity's trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the 3ccounts in accordance with the requirement5 of the Companies Act 2006. Having satisfied myself that the charity is not subject to audit under company law, and is eligible for independent examination, it is my responsibility to: examine the accounts under section 65 of the Charities Act,. to follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland undersection 65{9)Ib) of the Charities Act; and to state whether particular matters have come to my attention. Basis of independent examiner's report I have examined your charity accounts as required under section 65 of the Charities Act and my examination wa5 carried out in accordance with the general Direction5 given by the Charitv Commission for Northern Ireland under section 6519)Ibl of the Charities Act. The examination included a review of the accounting records kept by the charity and a compari50n of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. My role is to state whether any materi31 matters have come to my attention giving me cause to believe: That accounting records were not kept in accordance with section 386 of the Companies Act 2006. That the account5 do not accord with those accounting records. That the accounts do not comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Charitie5 Statement of Recommended Practice applicable to charities preparing their accounts NIC.. 101811 73 Urtiversity Street. Belfast BT7 IHL
19 PASS pItI&MICLSTSAWCE & WPPORTSEMÂŁE in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland. That there is further information needed for a proper understanding of the accounts to be reached. Independent examiner's statement I have completed my examination and have no concerns in respect of the matters (l) to141 listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. Finegan Gibson Ltd Chartered Accountants & Registered Auditors Causeway Tower 9 James Street South Belfast, BT2 8D DATE.. 01 March 2024 NIC.. 101811 73 Unfversity Street. Belfast BT7 IHL