## **Independent examiner's report to the Trustees of LINK FAMILY AND COMMUNITY CENTRE** 

I report on the financial statements of LINK FAMILY AND COMMUNITY CENTRE for the year ended 31 December 2023, which are set out on pages 12 to 24. 

## **Respective responsibilities of trustees and examiner** 

As the charity trustees (and also the directors of the company for the purposes of company law) are responsible for the preparation of the financial statements in accordance with the requirements 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 financial statements under section 65 of the Charities Act; 

- Follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act; 

- 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 was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also included consideration of any unusual items or disclosures in the financial statements, 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: 

1. That accounting records were not kept in accordance with section 386 of the Companies Act 2006; 

2. That the financial statements do not accord with those accounting records; 

3. 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 Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland; 

4. That there is further information needed for a proper understanding of the financial statements to be reached. 

## **Independent examiner's statement** 

Since your charity’s gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of Chartered Accountants Ireland which is one of the listed bodies. 

I have completed my 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 Commission for Northern Ireland, I have found no matters that require drawing to your attention. 



**RICHARD C SHIELDS MA, FCA** Chartered Accountant and Reporting Accountant 

**RICHARD C SHIELDS MA, FCA** 1st Floor Chartered Accountant and Reporting Accountant 100 Main Street BANGOR, Co ADRIAN HALL & CO Down Date:  13 May 2024 BT20 4AG