ERNEST BAIRD TRUST- THE
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF ERNEST BAIRD TRUST- THE
I report on the accounts of the charity for the year ended 31 December 2023, which are set out on pages 5 to 11.
Respectlve responsibilitles of trustees and examlner
The Iruslees, who ar@ also the directors of Ernest Baird Trust - The for the purposes of COTnpany law, are
responsible for the preparation of the accounts in accordance with the requirenienls of the Cornpanies Act 2006.
Having salisfied myself that the charily Is not subjeGI to audit under company law. and is ellgSble for independent
examination. il is my responsikiilily to..
examine the accounts under section 65 of the Charllies Act
(ill follow the procedures lald down in the general directions given by the Charity Commisslon for Northem
Ireland under section 65{9)Ibl ol the Charities Act
(iiil state whether particular mallers have come lo my attention.
Basls of independent examinor'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 Ihe Charity Commission for Northarn Ireland under
section 6519)(b) of the Charlties Act. The examlnation Included a review of the accounting records kept by the
charily and a comparison of the accounts presented with those records. It also included consideration of any
unusual items or disclosures in the accounts, and seeklng explanations from you as charity Iruslees conceming
any Such matters.
My role is to stale whether any material matters have ¢ome lo my 811enlion glving us caus8 to believe:
1. Thal accounllng records were not kept in accordance with seolion 386 of the Companies Act 2006
2. That the accounts do not accord with those accounting records
3. That the ao¢ounts do not comply wilh the accounting requirements of section 396 of the Companies Acl 2006
and wilh the methods and principles of the Charities Slalemènt of Recommended Practice applicable to charities
preparing Ihelr accounls 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 accounts lo be reached.
Independent exaniiner's slalement
I have completed my examinalion and have no conc8rns in I'especi of the matters (1110 {4) Ilsled above and, in
conneclion wilh following the Directions of the Charity Commission for Northern Ireland, I have found no mallers
that require dr8wlng to your attention.
Hilary Fa
rell FCA
for and on behalf of Moore IN.1) LLP
30-32 Lodge Road
Coleraine
BT52 1NB
Dated.. 10 June 2024