The Village Garden (Broughshane) Ltd Independent Examiner's Report to the trustees of The Village Garden (Broughshane) Ltd ('the Company.) I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2024. Responsibiliti¢$ and basis of report As the charity's ISte¢S of The Village Garden (BToughshane) Ltd (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act,). Having satisfied melf that the accounts of The Village Garden (Broughshane) Ltd are not required to be audited under Part 16 of the 2006 Act and are elTgTble for independent examination. I report in resped of my examination of your chariry's accounts as carried out under ¢tiOn 65 of the Charities Act (Northern Ireland) 2008. In carrying out my examination I have followed the Directions given by the Charity Commission for Northern Ireland under section 65(9Xb) of the CIltieS Act. An independent examination does not involve gathering all the evidence that would be Tequired in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the accounts. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provid¢. Consequently I express no opinion as to whether the accounts present a 'true and fair. view and my report is limited to those 5pecifi¢ matters sei out in the independent examiner's 5taternent. Independent exgminer's stst¢ment I have completed my examination. I confirni that no matters have come to my attention in connection with the examination giving mc cause to b¢licv¢: l. accounting records were not kept in respect of The Village Garden (Broughshane) Ltd as required by section 386 of the 2006 Act. or 2. the accounts do not accord with those records" or 3. the accounts do not comply wtth the accounting requiremenls of section 396 of the 2006 Act other than any requirement that tbe accounts give a 'true and fair view, which is not a matter considered as part of an independent examination. or 4. th¢ accounts have not been PT¢parcd in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to Charities preparing their ae¢ounis in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)]. I have no concerns and have corne across no other matters in connection with the examination to which attention should be drnwn in thi5 report in order to enable a proper understanding of ihe accounts to be reached. Edwin cLaugiilin Chartered Acwuntants Ireland 51- 53 Thomas Street Ballymena Co. Antrim BT43 6AZ 25 June 2024 P88e 5
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