Association of Friends of the South Ulster Youth Orchestra and Band
Independent Examiner's Report To The Trustees
Year Ended 30 September 2023
I report on the accounts of the charity for the year ended 30 September 2023 which are set out on
pages 8 to 10.
RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER
The trustees are responsible for the preparation of the accounts. The charity's trustees consider that
an audit is not required for this year under section 6511) of the Charities Act (Northern Ireland) 2008
and that an independent examination is needed.
Having Satisfied myself that the charity is not subject to audit 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 general 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 in accordance with the general Directions given by the Charity
Commission. An examination includes a review of the accounting records kept by the charity and a
comparison of the accounts presented with those records. It also includes consideration of any
unusual items or disclosures in the account5, and seeking explanations from you as trustees
concernlng any such matters. The procedures 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 Charitv
Commission for Northern Ireland under section 6519llbl of the Charities Act. The examination
included a review of the accounting records kept by the charlty and a comparison 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 a5 charity trustees concerning any such matter5.
My role is to state whether any material matters have come to my attention giving me cause to
believe:
l That accounting records were not kept in accordance with section 63 of the Charities Act
(Northern Ireland) 2008,.
2 That the accounts do not accord with those accounting records,.
Pag8 6

Association of Friends of the South Ulster Youth Orchestra and Band
Independent Examlner's Report To The Trustees
Year Ended 30 September 2023
That the accounts do not comply with the accounting requlrements of section 68 of the
Charities Act (Northern Ireland) 2008 and with the methods and principles of the Charities
Statement of Recommended Practice applicable to charities preparing 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 qualif led to undertake the examination because l am a registered member of
the Association of Chartered Certified Accountants, which is one of the listed bodies.
I have completed my examination and have no concern5 in respect of the matters111 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.
Lowry Grant, FCCA
For, and on behalf of
FPM Accountants Ltd
Independent Examiners
Dromalane Mill
The Quay5
Newry
Co. Down
BT35 8QS
Date..
Ib.l.IL¥
Page 7