2023-12-31-annual-return

aggart ACCOUNTANCY SERVICES Independent Examinerfs Report to the Trustees of Boring Wells I report to the charity tfustees on my examination of the accounts of the company for the year ended 31 December 2023 which are set out on pages 7 to 17. Respective responsibilities of trustees and examiner As the charity's trustees (and also the directors of the company for the purposes of company law) you are responsibl8 for the pr8paration of the accounts in accordance with the requirements of the Companies Act 2006. Having satisfied myself that the Gharity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to.. examine the accounts undar section 65 of the Charitles Act (Nl) 2008.. . follow the procedures laid down in the general Directions givan by the Charity Cornmission for Northern Ireland under s6ction 65(9)(b) of the Charities Act; and . state whether particular matters have come to my attention. Basis of independent examinerfs report I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carrled out in accordanc6 wlth the general Directions given by the Charity Commission for Northem Ireland under section 65(9}(b) of the Charities Act. My ex8mination included a review of the accounting records kept by the charity and a Comparison of the accounts presented with those r8cords. It also included consideration of any unusual items or disclosures in the acwunts, and seeking explanations from you as charity trustees conceming any such matters. My rol8 IS to state whether any material matters have come to my attention giving me cause to believo: 1. That accounting records werè 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 principles of the Charities Statement of Recommended Practi￿ applicable to charities preparing their accounts in accordanc8 with the Financial Reporting Standard applicable in the UK and Republic of Ireland 4. That there is further infomation needed for a proper underslanding of the accounts to be reached. Independent examinerfs statem8nt I have completed my examination and have no concerns in respect of the matters {1) to {4) listed above. In connection with following Direclion 1 of the Directions of the Charity Commission for Northem Ireland. I draw your attention Note 17 of the accounts vthich explalns that the charity's Memorandum and Articl8s ar6 in the prO￿sS of being reviewed and amended and onc@ finalised will not contain an audit requirement. Whilst the current Articles contain such a requirement. a resolution dated 26 July 2020 was passed to remove it, and the m8mbers have not reqUI￿d an audit for the year in question. I have found no other matt quire drawing to your attention Grace Taggart FCA CG Taggart Accountancy Services, Chartered A c£ ts and Registered Auditors 17 Cypress Crescenl. Donaghadee. Co Down. BT21 OQG 15 September 2024