Heart of the Glens Festlval Independent examlller's report to the eharlty trustees of Heart of the Gleng Fe8tlvAI I report on the 8¢ts of the ¢barity for the year ¢nded 31 Mah 2024, which are set out 4)n Pa8¢8 5 10 7. Rapeetlv¢ r¢y)wlbllltles of tbirfty Iru•trf• and •x•mln•r A8 th¢ charitjls tnistees you ore reBpon8ible for the prywali(m of thc a¢¢ounts in 4¢Mrdan¢e with the ChArilie• A¢t (Northern IrelaDd) 2008. It 18 my r¢&pon8ibihty to: - ¢X8min¢ th¢ a¢counts under section 65 of the Charit1¢8 A¢t . follow the procedures laid down in the 8¢n¢ral Dir¢ctson$ given by the CoDmiiMion uodgr lection 65(9)(b) of th¢ Ch]ti Act - 8tht¢ wh¢th¢r partl¢ular nMtt¢r8 have to my attentkon Bmli Of Independ¢ni •iamlner'i report I hawj ¢x•mirt¢d your Charity accounts u r¢quired under ieelion 65 of the Clwiiieg Act and my ¢xaminati¢)n was ¢uried oui in a¢cordanfK with the pn¢rnl Dir¢¢tlons givffl by th¢ Charity Commiiiion for Northcrn Jr¢land und¢r Kction 65(9)(b) of ib¢ ChJrilipA A¢L My examination in¢luded i revi¢w of the lentin8 rec4xd8 kryt by the chority And ¢ompArlson of the accounts presented with those records. It also inched Gon8id¢rntion of
Qy UaU8u&I items or di8closureJ in th¢ acwunts. and ieekin8 cxplanatiom from )Th
charity IniileeB ¢oncunin8 aoy such matt¢ri. My rok li to 6¢Ate whether any nmkrial malt¢n have ¢ome kn my allentlon 8ivin8 me ¢au to bell¢ve: l. That a¢Untin8 recordi wtte not kept in a¢cordAnc¢ with Metion 63 of the Chariti¢8 Acl 2. Thit the 4c¢ounts do not 4Gwrd with thox a¢¢oun re¢ord8 3. ThAi th¢ ac¢ount8 do not c(xnpty with the a¢¢ountin8 r¢quirement8 of th¢ Charili¢8 Act 4. That th¢r¢ is further infornThtion needed for a proper under8thDding of th¢ accounts ty b¢ rnacbed Indep•nd•nt •I•mtheI thtement J hav¢ ¢ompl•ted my ex11•0 4nd have no collM6 in re8pec¢ of th¢ matten (l ) to (4) listed above and, in connection wlth followin8 the DlrKtions of the Charlty Commlulon for Northern Jjrland. I h•v¢ found no matt¢tB that requir¢ thawin8 to w oit¢ntion. . z& s--7 UM MGKillop FCA Chtered A¢¢ounlants Ireland 51 Sprinsw¢ll streli Ball)qn¢na Co Antrim BT43 6AT 7 August 2024 Pay4