TORRENS MEMOIUAL HALL ASSOCIATION
YEAR ENDED 31 DECEMBER 2018
INDEPENDENf EXAMINER'S REPORT
I report on the financial ststements of the Torrens Memorial Hall A&sociation for the
year ended 3 1st December 2018.
R¢speetiv¢ r¢spoDsibilities of trustees and independent ex2min¢r
Torrens Memorial Hall Association's trustees are responsible for the preparation of
the fmanciaI statements in accordance with the tern)s of tbe Charities Act (Northern
Ireland) 2008.
Torrens MemoriaI Hall Association's trustees consider that an audit is not required
under section 65(2) (audit) of the Ckwities Act (Northern Ireland) 2008 for the year
and that an independent examination under section 64(1) of the Charities Act
(Northern Ireland) 2008 is required.
It is my responsibility to-
examin¢ the accounts
to state whether particular matters have come to my attention.
Basis of iDdependent examiner's report
My examination was catried out under Section 65 of the Charities Act (Northern
Ireland) 2008. An examination includes a review of the accounting records kept by
the Charity and a comparison of the financial statements presented with those records.
It also includes consideration of any Un￿sUal items or disclosures in the f￿all¢la1
statements, and seeking explanations from the trL￿eeS concerning any such
matters. The procedures do not provide all the evidence that would be required in an
audiL and consequently I do not express an audit opinion on the view given by the
financial statements.
Independent examiner's statement
In the course of my e￿MInatio￿ no matter h&s come to my attention:
(l) which gives me reasonable cause to klieve that in any material respect the
requirements:
to keep proper accounting records in accordance with Section 63 of the
charities Act ￿Orthern Ireland) 2008, and
to prepare financial statements which accord with the accounting records in
accordance with Section 64 of the Charities Act (Northern Ireland) 2008 have
not been met. or
(2) to which, in my Opinio￿ attention should ￿ drawn in order to enable a proper
unde
In
of the financial statements to be reached.
S Hopper FCA
Partner
Hopper & Co
Date:
zgJJO]I ?
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