THE PUFFIN TRUST
REPORT OF THE INDEPEh'DENT EXAMif4ER TO THE TRUSTEES OF
THE PUFFIN TRUST
We rep)rt on the fman¢ial statejnents for th¢ year ended 31 March 2018 which are $¢1 ots( on page6 four to
Resptctive responslbililie.% of ¢hnAty ti'uslees and cxttnilner
As ilic cliarity's trusices. you are responsible for ihe prtpararion of ihe acrounts in 2c¢ordanc¢ with the
Ch8ri(Ècs A¢1 (Nortlicrn Jrelandl 2008.
It is our responsibility to..
examine the ?¢¢ounis und¢rse¢iion 65 of the Charities Act.
follow th¢ PTo¢edures1gid down in th¢ general directioty ￿Ven by the Cojnmissioll ullder wion 65(9)Ib) of the
Charilies Act. and
• 51ate Mthcthcr particular rnatters ￿ve wne io OUT attentiort.
sis of ihdependent ex•mlDer'$ report
We have examinEd your charity accounts as requir¢d under seciton 65 of the Charititt A¢t and our
examinatioTh was carried out in a¢¢ordance ihe ¥¢neral Dii¢LtiOllS 8iven bythe ChaTity Cotkynission
foT North¢rn Ircland under section 6519llb) of the Chariiies Aci.
Our examiDation iLoluded a review of the accounting r¢cords kepi by the chwiiy and a compatison of the
acwunts prc5cnted with thos¢ records. li atso included ¢onsiderotion of auyunusual nr IliRC.Ic*iires
in the Accounts. seeking cxpl8nats'oDs from you #8 ¢harity trusttts concemiti8 any sucb mattrrs,
Ourrole is lo stht¢ whetheranymat¢rial Jmtters havecomc to our atlentiorL giving caus¢ to beli¢v
l. That a¢Coyn¢1￿ records not kept iQ8L*onlao¢e with ￿tIOn 63 of the Charities Act
2. That the aG¢ounts do 001 accord ￿1th those accounting records
3. the accounts do ￿01 cornply with the accounting Icquir¢ments of ihe C￿rI￿e5 A¢i
4. there is fi￿her infomjatioii needed for a proper unoerslatx£ing of (he accounts to be reacl*d.
l#d¢p¢ndent ex#min¢r'$ ila¢¢ment
W¢ h&Yc completed our examin8tioo ond b8ve no Con￿￿ in re5￿t of the matlers11) to (4) lisied above
and, in m¢clioD followwg the Dirtttions of the Ch&rity Commission forNonhem Ireland, wr have
found no matters thai requir¢ drawitig to yovrAifenti
BakerTilly Mooney Moore
Chartered Certified Ac￿ll￿tants
17 CIJTendon Road
Cl8ren(k>n Dock
B¢lfast
BTI 3BG
P*¥e 3