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 I￿Ste¢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 m￿elf 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 CI￿ltieS 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