DUNGANNON SUB-AQUA CLUB
(INCORPORATING MID-ULSTER SEARCH & RECOVERY UNIT)
IIYDEPEIYDENT EXAMINER'S REPORT
TO TH￿ TRUSTEES OF DUNGANNON SUB-AQUA CLUB
We report to the charity trustees on our examination of the accounts for the year ended 31
August 2023 which are set out on pages 7 to 9.
Respective responsibilities of trustees and examiner
As the charity trustees you are responsible for the preparation of the accounts in accordance
with the requirements of the Charities Act (Northern Ireland) 2008.
It is our responsibility to:
examinc the accounts under section 65 of the Charities Act (Northern Ireland) 2008.
follow the procedures laid down in the general Directions given by the Charity
Commission for Northern Ireland under section 65(9)(b) of the Charities Act. and
state whether particular matters have come to our attention.
Basis of independent examiner's report
We have examined your charity accounts 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 chai'ity and a
comparison of the accounts presented with those records. It also includes consideration of any
unusual items or disclosures in the accounts, and seeking explanations from you as charity
trustees concerning any such matters.
Our role is to statc whether any material matters have come to our attention giving us cause to
believe:
l. That accounting records were not kept in accordance with section 63 of the Charities
Act
2. That the accounts do not accord with those accounting records
3. That the accounts do not comply with the accountkng requirements of the Charities
Act
4. That there is further int'ormation needed for a proper understanding of the accounts to
be reached.
Independent examiner's statement
We have completed our examination and have no concerns in respect of the mattel's ( l ) to (4)
listed above and, in connection with following the Directions of the Charity Commission for
Northern Ireland, we have found no matters that requÈre drawing to your attention.
MCDONALD O'NEILL & CO
Chartered Accountants
5 Union Buildings
Union Place
Dungannon
Co. Tyrone
Date: 31 May 2024
McDonald O'Neill & Co.
Chartered Accountants