THE SPIRIT OF PAUL MCGIRR A COMPANY LIMITED BY GUARANTEE, NOT HAVING A SHARE CAPITAL INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE SPIRIT OF PAUL MCGIRR I report lo the Trustees on my examination of Ihe financial statements of The Spiril of Paul McGifr (Ihe Charity) for the year ended 31 Augusl 2023. Responsibilities and basis of report The trustees, who are also the directors of The Spiril of Pdul MLGirr for the purposes of company law, are responsible for the preparation of the accounts in accordan wilh the requirements of the Companies Act 2006. Having satisfied myself that the charity is nol subject to audit under cA)mpany law, and is eligible for independent examination, it is my responsibility to= examine the accounts under seclion 65 of the Charities Act rulluw Ilie procedures laid down In the general Directions given by the Lhanly Lommission for Northern Ireland under section 65{9){b) of the Charilies AGI slate whether particular mattars have come to my attention. Basis of independent examinerfs statement 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 Ihe Charity Commission for Northern Ireland under section 65(9){b) of the Charilies Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounls presented with those records. It also included consideration of any unusual items or disclosures in the acGouiils. and seeking expldlldliuris fiofn you as charity trustees conceming any such matters. My role is to state whether any material matters have come to my attention giving us cause to believe- Tnat accounting records were not kept in accordance with section 386 of the Companies Act 20C That the accounts do not accord with those accounting records Tlial Ilie dLLounts do not comply with the accounling requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordanca wilh the Financial Reporting Standard appliGable in the UK and Republic of Ireland That there is furlher informalion needed for a proper understanding of the accounts to be reached. Independent £•xaminor's qualified ststement I can confirm that l am qualified lo undertake the examination because l am a regislered member of Chartered Accountants Ireland which is one of the listed bodies. I have completed my examination and I believe that attention should be drawn to the following mallers. I have identified matters of concern that give me reasonable cause lo believe that the accounls prepared for Ihe company are not fully Goniplianl willi Ilie dGLUUITlirig requirements of secllon 396 of Companies Act 2006 and have not been prepared lully in accordance wilh the methods and principles of the Statemenl of Recommended Practice for accounting 2nd rÈporting by charilies. The Trustees have prepared a Stalemeiil ol Firpdricial Activilies incorporating an income and expenditure account. However sutticienl reGords have not been maintained. 11 was difficult lo allocate opening funds with certainly between reslricled and unrestricted funds and this also impacted the financial statements for the year ended 31 August 2023. All fund- have been trcalcd as unrestricted. Whilst the charity operates a current bank account, we understand that the bank will nol pemit the Iruslees to transfer funds abroad to help finance the building of a school iii Zambia. This Inear)s Ihdl monies have been Iriqribferied direLtly lo the bank accounts of Irusiees and a business of one of the trustees. The Iruslees have then transferred the funds abroad. During the year £79.374 was transferred from the r.h2rity's bank account to Iru$19.e bank accoiints. Given exchange rate differences it has been difficult to lie up payments exactly from the charity bank aocount (via Ihe tru¥tee3' bank accounts) to the bank account in Zambia. In sddition, one of the trustees and a fomier trustee advanced some of their own funds to the charily. Al Ihe year end £11,771 was owed to a former Iruslee.
THE SPIRIT OF PAUL MCGIRR A COMPANY LIMITED BY GUARANTEE, NOT HAVING A SHARE CAPITAL INDEPENDENT EXAMINER'S REPORT (CONTINUED) TO THE TRUSTEES OF THE SPIRIT OF PAUL MCGIRR Records of income and expenditure have been maintained for examination but these are incomplete. The charity has recorded income from donors tolalling £54.410 but limited documenlation has been retained to confirm origin. Whilst the accounts have been prepared on the going concern basis. at 31 Auqust 2023 the charity's total funds were overdrawn by £600, all of which were unrestricted. The charity was relianl on financial support from a fomier trustee. The oulslanding balan due lo them al 31 August 2023 was £11,771. The Iruslees are content Ihat this situalion is temporary and have prepared the accounts on a going COnM basis. I confimi that there are no other matters to bring to your attention. R J,fL 4JJfvz Dr R I Pelers Gallagher OBE FCA for and on behalf on Moore {N.I.) LLP Chartered Accounlanls 32 Lodge Road Coleraine Co Londonderry Northern Ireland BT52 1NB Dated.. 30 October 2025