Association of Frlends of the South Ulster Youth Orchestra and Band Independent Examlner's ReportTo The Trustees Year Ended 30 September2024 I report on the accounts of the charity for the year ended 30 September 2024 which are set out on pages 9t0 11. RESPECTIVE RESPONSIBILITIES OFTRUSTEESAND 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 INorthern Ireland) 2Q08 and that an independent examination is needed. Having satisf led 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 gener81 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 accounts, and seeking explanations from you as trustees concerning 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 a 'true and fairview, and the report is limited to those matters set out in the staterllent below. I nave examinea your cnariry accounis as requirea unaer secTion bJ OT Ine unariiies ACT ana 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 review of the accounting records kept by the charity 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 seekillg explanations from you as charity trustees concerning any such matters. Page 7
Association of Friends of the South Ulsler Youth Orchestra and Band Independent Examiner's Report To The Trustees Year Ended 30 September 2024 My role is to state whether any material matters have come to myattention giving me cause to believe: l That accounting records were not kept in accordance with section 63 of the Charities Act (Northern Ireland) 20Q8- 2 That the accounts do not accord with those accounting records; 3 That the accounts do not comply with the accounting requirements of section 68 of the Charities Act INorthern 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. 4 That there is further information needed for a proper understanding of the accounts to be reached. INDEPENDENTEXAMINER'S STATEMENT I can confirm that l am qualif led to undertake the examination because l am a registered member of Chartered Accountants Ireland. which is one of the listed bodies. I have completed my examination and have no concerns 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. Teresa Campbell, FCA For. and on behalf of AAB Group Accountants Limited Independent Examiners Dromalane Mill The Quays Newry Co. Down BT35 8QS 25 February 2025 Page 8