Carnmoney Prlmary School Parent Teacher Assoclation Independent Examiner'5 Report To The Trustees Year Ended 31 July 2025 I report on the accounts of the charity for the year ended 31 July 2025 which are set out on pages 6 to8. RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER The trustees are responsible for the preparation of the accounts. The charSty's trustee5 consider that an audit is not required for this year under Section 65111 of the Charitles Act (Northern Ireland) 2008 and that an independent examlnatlon is needed. Having satisfied myself that the charity is not subject to audwt under charity law. and is eligible for independent examination, it is my responsibility to- lil examine the accounts under section 65 of the Charities Act- lill follow the procedures laid down in the @eneral Directions given by the Charity Commission for Northern Ireland under section 6519llbl of the Charities Act- liiil to state whether particular matters have come to my attention. BASIS OF INDEPENDENT EXAMINER'S REPORT My examination was carried out accordance with the general Directions given by the Charity Commi55Ion. An examination include5 a review of the accounting record5 kept by the charity and 8 compafison of the accounts presented with those records. It also includes consideration of anv unusual items or disclosures in the accounts. and seeking explanations from you as trustees concerning any such matters. The protedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present 'true and fair view, and the report is limited to those matters set out in the statement below. 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 6519llbl of the Charities Act. The examination included a revlew of the accounting records kept by the charity and a compari50n of the accounts presents with those records. It also included a 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 materlal matters have come to my attention giving me cause to believe.. l That accounting records were not kept in accordance wlth sertion 63 of the Charities Act INorthern Ireland) 2008,. 2 That the actounts do not accord with those accounting records,.
Carnmoney Prlmary School Parent Teacher Association Independent Examiner's Report To The Trustees Year Ended 31 July 2025 That the accounts do not comply with the accounting requirements of section 68 of the Charitie5 Act (Northern Ireland) 2008 and with the methods and Principles of the Charities Statement of Recommended Practice applicable to charities preparinB their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland,. That there is further information needed for a proper understanding of the accounts to be reached. INDEPENDENT EXAMINER'S STATEMENT I can confirm that l am qualified to undertake the examination because l am a reBlStered member of Chartered Accountants Ireland, which is one of the listed bodies. I have completed my examination and have no concerns In respecl of the matters 111 to141 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. Adam Strong, FCA 19 Richmond Gardens Glengormley Date: Page 5