TORRENS MEMOIUAL HALL A
OCIATION
AR ENDKD 31 DECEMBER 2023
INDEPKNDENf EK4MINER'S REPORT
I report on the financial statements of tbe Tollells M¢morial Association for the
year ended 31 st D¢¢ember 2023.
R¢spe¢tive responsibilities of trustw and indeperid¢nt e&wniner
Torrens Metllorial Hall Association's trustees are responsibl¢ for the preparatioJJ of
th¢ finauciaI stat¢ments in accordanc¢ with the tern￿ ofthe ClkTiti¢s Act (Northern
Ireland) 2008.
Torrens Memorial Hall Association's trust¢es consider that an audit IS not required
under section 65(2) (audit) of the ChaTitieS Act (Nortlwrn treland) 2008 for the year
and that an independent ¢xawination under section 64(1) of the Charities Act
(Northern Ireland) 2008 is required.
It is my responsibility to:
exatnine the accounts
to stats whether particular mattoB h4v¢ come to my att¢ntio
Basis of indep¢lldent examiller's report
My exami￿tion was wried out under S¢ction 65 of the Charities Act (Northern
Trelall(D 2008. An examination includes a r¢view of the accounting records k4)t by .
the Charity and a ¢ompaTiS(m ofthe fiuancial statemeiits presented with those records.
It also includes consideration of auy unusual items or disclosures in the fiaancial
statement4 and seeknng explanations from the trusts£s concerning any such
m8tters. The procedures do not provide all the ¢vidence that would be required in an
audiL and collsequmtly I do aot expr¢ss an audit opinion on the view given by the
Independent examkner's slatsJn¢nt
In the COU￿ of my exami￿0￿ no matter has come to my att¢ntio
(l) which gives me reasonable cause to bcliev¢ that in:.any m&trial respect the
to keep proper ar￿ullt￿g records in accordants with Section 63 oftbe
charities Act (Northern Irelalld) 2008, and
to prepare fjnancial statements I￿1ch accord with the a￿Oullting records i
accordance with Section 64 of the Cknities Act (Nortbem Irelaud) 2008 have
ot bc¢n met, or
(2) to in my Opinio￿ attention SE￿ll1d b¢ drd%vn in d)rder to enable a proper
und¢rstanding of the fillanci￿ ststements to be roach&£
S Hopper FCA
Partoer
Hopper & Co
Date: 31.102024
Page 8