ERNEST BAIRD TRUST- THE
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF ERNEST BAIRD TRUST- THE
I report on Ihe accounts of the charity for the year ended 31 December 2022, whlch are set out on pages S to 10.
Respectlve responsibillties of trustees and examlner
The trustees, who are also the directors of Ernest Balrd Trust - The for the purposes of company law, are
responsible for the preparation of the accounts in accordance with the requirernents of the Compani8s Act 2006.
aving satisfied myself that the charity is not subject to audit under company law, and is eliglble for indep8nd8nt
examination, il is my responsibilily to:
examine the accounts under section 65 of the Charities Act
(ill follow the procedures laid down in the general directions given by the Charily Commission for Northern
Ireland under section 6519)(b) of the Charities Act
lill) slate whether particular mallers have come lo my attention.
Basls of independent examiner's reporl
I have examin8d your charity accounls as required under sectlon 65 of the Char115es Act and my examination was
carrled out in accordance with the g8neral Directions given by the Charity Commisslon for Northern Ireland under
secllon $5{9)Ib) of the Ch8rllie8 Act. The examination included a review of the accounting records kept by the
Charity and a comparlson of the accounts presented with those records. 11 also included consideration of any
unusual items or disclosures in the accounts, and seeklng explanations from you as charity Iruslees concerning
any such mallers.
My role is lo slate whether any malerial matters have Come lo my allenlion glving us cause lo believe:
1. That accounting Tecords were not kept in accordance with section 386 of Ihe Companies Act 2006
2. That the accounls do not accord with those accounting records
3. That the accounts do not comply with the accounling requirements of section 396 of the Companies Act 2006
and with the methods and principles of Ihe Cliarilies Statement of Recommended Practice applicable lo charities
preparing Iheir accounts in accordance with the FinanGial Reporting Standard 8ppllcable in the UK and Republic
of Ireland
4. That Ih8re is further information needed for a proper understanding of the accounts lo be reached.
Indapendent examiner's slatement
I have comp1818d my examination and have no Concerns in respect of the mallers1111014) lisled above and, in
connection with following the Direcllons of the Charily Commission for Northern Ireland, I have found no matters
that require drawing lo your attention.
Hilary Farrell FCA
for and on behalf of Moore IN.1) LLP
30-32 Lodga Road
Coleraine
BT52 1N8
Dated: 14 September 2023