PORTADOWN 2000 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF PO.RTADoWN 2000 I report oa thè finAn¢l31 stet8mènt> of the charfty tDr tha year ended 31 MaF¢h 2C)23, wbitih ar& sat out ort pau¢s 7, to Ro5ctIve rèsponslbilltles of twstees and eaMInr Th8 trLlgtees, who are also the dlroclors o)f PortadDwn 2CIDO for Ihe purposes of ¢ompany law, are responslblè for tha prepation ofth& accaunts In atscordanoe wllh th6 raqulrgments Dfthe Companiès Art 2006, Havlng satisfied mysglf that the ciiarlty18 not subiècl to audlt under ¢ompany law, and 18 ellglblg for Independent examihation, it19 my rBsponsibillty lo.. amlnB, tho a¢ttounts Mndpr s&tttlon 65 of the Chèrltiès Act follow the pr¢cedureS laid down In the general directions glven by th8 Charlly Cbmmlsslon for North¢m Ireland uhder sectlon 65(9)(b) of the Char,Ities AGL to State whalhar partlcul8r matter8 hRva conity ttt, my attBntloh. (io asls of Indèpendtrnt examlner's rBport I have examln'ed your charlty accDunts 88 rèquir,ed nder sadlon 65 Qf tile CharltieG Aat and my 6x8minatlon waF aTr10d out In'8ccoidanGè wlth ÉhB gener:g1 Dlr,8ctlorts 'glven by the Chadly Cgmrti#slon for Northern Irelgnd undér seotlon 65(gllb) of the Charlties Act, The examinatlon, Ineluded a.revlaw. of Ihe accountlng y¢cords l(ept by the ¢hBlity end, a compailson of the accounts presented wlth thDSg rettords. It al¥p irtcludèd consld8r8tlDn of any unubual IteMB or dlsc105ures In th8. sccounts, and,5e8kJng èxplanatbn$ from you as tharlty Iru6tèes concprning any,such matters. My rolo Is to statg whpther any matgrlal matter5. h8ve.cohle to my attenllon givihg ma ttause lo bellgvg., l. That pccounting rewrds were not kept In accord8nce w,Ith.,soollon 3B8 yf.the Compinles..Act 200B 2. That lh8 accounts da not accord wlth those accounting records 3. That the. 8ccounts' do nal compty With the a¢crJunllng requlrements Of sectlon 3gS ot the CDmpanles Act 2006 and whh Ihg methgds and prlnclp18s of Ih@ Chatitlès Statement of Recommendgd pfa¢iirp appllc8bl& lo ch8r.jtle& preparlng thelr accokjnts In.&¢cordanco wlth the F.Inanglal Reportlng Stsndafd ¥p.plicabla ltt the UK 8nd Rapubllc of Ireland 4. Th8t Ihpre15 further Informatlon needed for a proper understandlng pf Ihe aKountB tu be ieaehod. Independènt Rxamlnels statemenl In CDnnectlon with my ex¥mlnatson, no matter has coma tu my 8tt2ntlon; (,a) whlch glv,es me feasonablè oause.to bejleve that In any rnaterlol rqspFO th8 roquirem6nts." 11) to l(eép aucountlng. records,In aBcordancè,wsth s&ctlon 386 of the.Ctsmpani88 Act 2Q06"8nd, (li) to.pr8p&re finanrlal statèment$whlrh accord wkh'lhe accountlng rgcords, cOmY wlth thp attounllng requlrement5. of 8e¢tlon 396 of thé Cornpani28 Act 2008 in¢J wllh the methods and Plsncipl85 of Ihe Slatsmpnt of R8ttommendcd.Practlce" Accounting ?nd Reportlng by ChariboF', hsve not b¥an met or {b) to whlch, In my oplnion, attentlon should .b8 drawn In order lo enable a proper urtderstsndlng of ,th8 flnan¢kl statements to be reiched. Dr Rl PetersGallagher OBE FCA Moore (N.I,I LLP 4th Floor Donegall14puse 7 Donegall Square North Belfsst 8T15GB D&tBd',
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