## INDEPENDENT EXAMINER'S REPORT 

## TO THE TRUSTEES OF THE SPIRIT OF PAUL MCGIRR 

I report to the Trustees on my examination of the financial statements of The Spirit of Paul McGirr (the Charity) for the year ended 31 August 2025 

Responsibilities and basis of report The trustees, who are also the directors of The Spirit of Paul McGirr far the purposes of company law, are responsible far the preparation of the accounts in accordance with the requirements of the Companies Act 2006. 

Having satisfied myself that the charity is not subject to audit under company law, and is eligible for independent examination, 

it is my responsibility to: 

(i) examine the accounts under section 65 of the Charities Act 

(1i) follow the procedures laid down in the general Directions given by the Charity Commission for Northern lreland under section 65(9)(b) of the Charities Act 

(iii) state whether particular matters have come to my attention. 

Basis of independent examiner's 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 the Charity Commission far Northern lreland under section 65{9){b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. lt also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters. 

My role is to state whether any material matters have come to my attention giving us cause 

to believe: 

- 1 That accounting records were not kept in accordance with section 386 of the Companies Act 2006 

- 2 That the accounts do not accord with those accounting records 

- 3  That the accounts do not comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principies 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 lreland 

- 4 That there is further information needed for a proper understanding of the accounts to be reached. 

## **Independent examiner’s statement** 

I can confirm that I am qualified to undertake the independent examination (income less than £250,000 and directors chose not to complete an audit as allowed) 

I have completed my 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, I have found no matters that require drawing to your attention. 

Name: Myles McKeown 

Relevant professional qualification: CMIIA 

Address: McKeown Consultancy Ltd. Armagh 

Date: 18 May 2026