Carnmoney Primary School Parent Teacher Assoclatlon Ind•pendent Examlner's Report To The Trustees Year Ended 31 July 2022 I report on the accounts of the charfty for the year ended 31 July 2022 which are set out on pages 6 to RESPEcfivE RESPONSIBILITIES OF TRUSTEES AND EXAMINER The trustees are responsible for the preparatlon of the account5. The charlty's trustees conslder that an audlt 15 not requSred for thls year under settlon 65111 of the Charltle5 Act INorth?rn Ireland) 2008 and that an Independent examlnatlon is needed. Havln8 satisfied myself that the charity is not subject to audlt under charity law, and Is ell8lble for Independent examlnatlon. It 15 my responslblllty to.. 111 examlne the accounts under sectlon 65 of the Charltles Act,. 1111 follow the procedures laid down In the 8eneral Dlrectlon5 given by the Charity Comrnlsslon for Northern Ireland under sectlon 6519llbl of the Charltles ACE,. 11111 to state whether partlcular malters have come to my attentlon. BASIS OF INDEPENDENT EXAMINER'S REPORT My exarnln3tlon was tarried out In accordance wlth the 8eneral DlrectloThs glven by the Charlty Comm15slon. An examlnatSon Includes a revlew of the accountln8 records kept by the charlty and comparlson of the accounts presented wlth those records. It also 5ncludes conslderation of any unusual Items or dlsclosures in the accounts, and seeking explanatlon5 from you a5 trustees concernlng any such matters. The procedures undertaken do not provlde all the èvldence that would be requlred In an audit and consequently no opln5on 1$ glven as to whether the accounts present 'true and falr vlew, and the report Is Ilmlted to those mattèrs set out in the Statement below. I have examined your char5ty accounts as requlred under sectSon 65 of the Charltles Act and my examlnatlon was carried OLrt accordance wlth the general Dlrections Biven by the Ch8rity Commission for Northern Ireland under section 6519llbl of the Charities Act. The examlnat5on included a revlew of the accountlng records kept by the charlty anil a comparison of the accounts presents wlth those records. It also included a consideration of any unusual Items or dlsclosures n the accounts, and seekln8 explanation5 from you as charity tru5tee5 concerning any such matters. My role Is io state whether any material matters have come to my attentlon glvlng me cause to believe.. l That 3ccountlng records were not kept In accordance wlth Section 63 of the Charitles Act (Northern Ireland) 2008., 2 That the atcounts do not accord with those accounting records,.
Cammoney Primary S¢hool Parent Teacher Association Independent Examlner's Report To The Trustees Yèar Ended 31 July 2022 That the accounts do not comply wlth the accountlng requlrements of sectlon 68 of the Charlties Act (Northern Ireland) 2008 and wlth the method5 and prlnclples of the Charltles Statement of Recommended Pract5ce appllcable to charitles preparing thelr accounts In accordance wSth the Flnanclal Reportlng Standard appllcable sn thè LIK and Republlc of Ireland,. 4 That there Is further Informatlon needed for a proper understandlng of the accounts to be reached. INDEPENDENT EXAMINER'S STATEMENT I can conflrm that l am qualSlled to undertake the ex8minatlon because l am a re81stered member of the Assoclatlon of Chartered Certifled Accountants, wh5ch 15 one of the Ilsted bodles. I have completed omy ex3rnln8tlon and have no concerns In respect of the matter5111 to141115ted above and, in tonnection wlth following the Dlrections of the Charity Commission for Northern Ireland, I have found no matter5 that requlre drawlng to your attentlon. Lowry Grant, FCCA For, and on behalf of FPM Accountants Ltd Independent Examiners Unlt I, Bulldin8 10 Central Park. Mallusk Road Newtownabbev Co. Antrim BT36 4FS Date: 30,(, l3 Page 5