Heart of the Glens Festival
Independent examiner's report to the charity trustees of Heart of
the Glens Festival
I report on the accounts of the charity for the year ended 31 March 2023, which are set out
on pages 5 to 7.
Respective responsibilltles of charity trustees And eyaminer
As the cliarity's trustees you are responsible for the preparation of tlie accoiints in
accordance ii'ith the Charities Act (Northern Ireland) 2008.
It is my responsibility to:
e.xainine tlie accounts under section 65 of the Charities Acl
follow the procedures laid down in the general Directions given by the Commission under
section 65(9Xb) of the Charities Act
slate ivhether particular matters have come to my attention
Basis of independent exAminer's report
I have e.xamined youl- cliaritv accoiinls as required under section 6) of the Charities Act and
mv examiiiation was carried out iii accordance ivith the general Directions given by tli¢
Charitr), Commission t'or Nortlierii Ireland uiider seclion 6i(9)(b) of the Charities Aci.
My e,iaminalion included a reviei%' of tlie accounling records kept by the charity and a
comparison of the accounts presented ivitli iliose records. IÉ also incllided Consideration of
any unusual items or disclosures in tlie accounts, and seeking explanations from you as
¢112ritv Irustees conceriiiiig any such matters.
My role is to state ivhether aiiy material matters have come lo my atteiition giving Ine cause
to believe..
l. That accounting records ivere noi kept in accordance with section 63 of the Charities Act
That Ihe accounts do not accord ii'itli those accounting records
3. Thai (lie accounts do not comply ivith the accouiitiiig requirements of ihe Charities Act
4. Thal there is fiirtlier infomation needed for a proper understanding of the accounts to be
reaclied
Independent examiner's statement
liave completed m} examiiiation and liave no concerns in respect of the iiiatters { l ) to (4)
listed above and, in connection wirli followiiig the Direclions of the Charitv Cominission for
Northerii Ireland, I haiie foiiiid no matters Iliar require drawiiig to your attention.
Una McKillop FCA
Chartered Accountants Ireland
i I Springivell Street
Ball)'mena
Co Anlrim
BT43 6AT
14 September 20?3
Page 4