Derry & Raphoe Action Limited (Company limited by guarantee)
Independent examiner's report on the unaudited financial statements to the trustees of Derry & Raphoe Action Limited for the year ended 31 December 2025
We report on the financial statements of Derry & Raphoe Action Limited for the year ended 31 December 2025 which are set out on pages | to 16.
Respective responsibilities of trustees and examiner
As described in the statement of trustees’ responsibilities the company's trustees (who also act as directors for the charitable activities of Derry & Raphoe Action Limited) are responsible for the preparation of the financial statements in accordance with the Companies Act 2006 and with the Charities Act (Northern Ireland) 2008.
It is our responsibility to:- examine the financial statements under section 65 of the Charities Act - follow the procedures laid down in the general Directions given by the Commission under section 65(9)(b) of the Charities Act
- state whether particular matters have come to our attention.
Basis of independent examiner's report
We have examined your charity financial statements as required under section 65 of the Charities Act and our examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. Our examination included a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also included consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you as charity trustees concerning any such matters.
Our role is to state whether any material matters have come to our attention giving us cause to believe:
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That accounting records were not kept in accordance with section 63 of the Charities Act
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That the financial statements do not accord with those accounting records
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That the financial statements do not comply with the accounting requirements of the Charities Act
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4, That there is further information needed for a proper understanding of the financial statements to be reached.
Independent examiner's statement
We have completed our examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, we have found no matters that require drawing to your attention.
Chartered Accountants
Date: . I Marcha Qa he
McFarland Arnold & Co
Chartered Accountants 8 Main Street
Newtownstewart Co Tyrone
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