Independent examlner's report to the charlty trustees of The Lincoln Courts Youth & Community Association I report on the accounts of the charity for the year ended 31 March 2024, which are set out on pages I to 7. Respective responslbilities of charlty trustees and examlner As the charity trustees you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008. It is my responsibility to: examine the accounts under sectlon 65 of the Charities Act follow the procedures laid down in the general Directions given by the Charity Commlsslon for Northern Ireland under sectlon 65(9)(b) of the Charlties Act state whether particular matters have come to my attention. Basls of Independent examlner's report I have examlned your charity accounts as required under section 65 of the Charities Att and my examination was carried out In accordance with the general Directlons glven by the Charity Commission for Northern Ireland under sertion 65(9)(b) of the Charities Act. The examlnation included a review of the accountlng records kept by the charlty and a comparlson of the accounts presented wlth those records. It also included conslderation of any unusual Items or d5sclosures In the accounts, and seeking explanations from you as charity trustees concerning any such matters. My role Is to state whether any materlal matters have come to my attentlon glvlng me cause to believe: l. That accounting records were not kept in accordance wlth section 63 of the Charities Act 2. That the accounts do not accord with those accounting records 3. That the accounts do not comply with the accountlng requirements of the Charities Act 4. That there is further information needed for a proper understanding of the accounts to be reached.
Independent examlner's statement I have completed my examlnatlon and have no concerns in respect of the matters (l) to (4) Ilsted above and, in connection with following the Directions of the Charlty Commlssion for Northern Ireland, I have found no matters that requlre drawing to your attention. Kelth McElhinney Chartered Accountsnt 42a Clooney Terrace Waterside Londonderry BT47 6AP I l Aprll 2024