Friends of Pavestone Centre Document 3: Independent Examinerfs Report to the trustees for the year ended 31 March 26 I report on the accounts of the Friends of Pavestone Centre for the year ended 31 March 26. Respertive responsibilities of charity trustees and examiner As the Friends of Pavestone Centre Trustees you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008. It is my responsibility to: Examine the accounts under section 65 of the Charities Act Follow the procedures laid down in the general Directions given by the Commission under section 65191 (b) of the Charities Act State whether particular matters have come to my attention. Basis of independent examinerfs report I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried in accordance with the general Directions given by the Charity Commission for Northern Ireland ender section 65191{bl of the Charities Art. My examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those record5. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters. My role is to state whether any material matters have come to my attention giving me cause to believe: l. That accounting records were not kept in accordance with section 63 of the Charities Act 2. That the accounts do not accord with those accounting records 3. That the accounts don not comply with the accountin8 requirement of the Charities Art 4. That there is further information needed for a proper understanding ofthe accounts to be reached. Independent examinerf5 Statement I have completed my examination and have no concerns in respect of the matters111 To141 listed above and, in connection with following the Directions of the charity Commission for Northern Ireland: I have found no matters that require drawingto your attention. Thomas Oliver Certified Public Accountant Date aq aoaQ Friends of Pavestone Centre Document I: Charity Accounts for the year ended 31 March 2026 st Prevlous year Unrestrirted Funds Restricted Funds Total Total 2025 Recei Voluntary receipts Donations Grants 212.78 49.75 4625.00 Fundraising appeals. 2535.75 Bank interest/refunds Christmas Coffee Party & Sales 817.00 Total Receipts 2798.28 5442.00 Pa ments Cost of fund-raising 446.74 Grant5 and Donations. 2256.78 2088.03 Governance cost Bank charge 38.34 67.39 Purchase of materials 1851.17 730.90 Totsl 4146.29 3333.06 Excess of payments Over receipt -1348.01 Exce55 of payment over receipt. +2108.94 Statement of Assets and Liabilities on 31" March Unrestricted Fund$ 2026 Restricted Funds 2026 Total 2026 Total 2025 Previous year Cash Funds Current Accounts HSBC Total Cash Funds Equipment Total assets retained 14567.91 14567.91 15915.92 14567.91 14567.91 15915.92 I I I I I Ill I l¥ t&aZ Note5 to the financial 5tstementsforthe yearendtd 31 Mar¢h 2025 l. Accounting polide5 Set out below are the principal accountlng policles that have been adopted In the compilation of the Re¢elptand Payments Account and the Ststernent of A55ets and Liabilities Re¢elpts and Payments Account All Iterns of income and expenditure Included wtth the Recelpts and Payments Account have been accounted for on a cash receipts basis. Statement of A55ets and Llabllltles The only assets retained forthe Friends of Pavestone Centre own use Is equlpmentthat is depreclated over a fouryear period on a straieht Ilne basls. 2. Reconclliation of Cash Funds Total Cash Funds at BegSnnlng of the year ReceSpts forthe Year Payments forthe Year Total Cash funds at the end of the year 3. Movement In fund5 At l Aprll 2025 IncominK Resources Outlng Resources March 26. Restricted fund5 Unrestricted funds 15,915.92 ILI 14,567.91 Totalfunds Purposes of Restricted Funds Funds whlch were donated as the result of an appeal related to the needs of a specific5ervice user. As thi5 was not used the rnoney wa5 returned to the donors. apartfrom one donor who recognSsed an alternatlve usage forother 5ervSce u5er5 who might need asslstance related to a 5pecthc event or act&vity. 4. Transoctlons wlth the Tru5tee5 No trustee received any remuneratlon or reirnbursement of expenses duringthe year. No trustee ora person related to a ttrusree had any personal Inte￿$t In any contrdrtortransaction entered Into by the rharity duringthe year. S. Governance Costs Governance costs incurred durlng the year of £38.34 ￿lated to bankfee5.