D.,Tl Bernai"d Tierney i&tq & Coiii[Ic111y AL'c'oiiiilLiiils & coii.siilia171,5 Frlends of CBS Charlty No 103372 1 December 2023 To Whom It May concern I have completed my examination of the accounts to 31 March 2023 and have no concerns in respect of the matters (1) to (4) listed in my report above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. Btrnird Thfw & C4 14 Orchardville Gardens Belfast BTIO OJX 14 Orchardville Gardens. Belfast. BTIO OJX Tel.. 028 90618498 Mob.. 079 4134 1434 Email.. accountanis@bernardiierney.com Tel.. 028 90618498 11(bl).' 079 4134 1434 IniJil: accountants@bernardtierney.com Independent examiner's report to the charity trustees of Friends of CBS charity no 103372 I report on Ihe accounts of the Charity for the year ended 31 March 2023 Respective responsibilities of charity trustees and examiner As the charity's trustees you are responsible for Ihe preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008. It Is my responsibility to: examine the accounts under section 65 of the Charities Act follow the procedures laid down in the general Directions given by the Charty Commission for Northern Ireland under section 65(9) (b) of the Charities Act state whether particular matters have come to my attention. Basis of examiner's statement I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9) (b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts and seeking explanations from you as charity trustees concerning any such matters. 1. My role is to state whether any material matters have come to my attention giving me cause to believe: 2. That accounting records were not kept as required by section 63 of the Charities Act 3. That the accounts do not accord with those accounting records 4. That the accounts do not comply with the accounting requirements of the Charities Act That Ihere is further information needed for a proper understanding of the accounts to be reached. FRIENDS OF CBS CHARIry NO 103372 RECEIPTS AND PAYMENTS Accounts for the Year ended March 31st 2023 Receipts and Payment5 Account Receipts Unre8lrfcled Fund• Re8lrlcl¢d Funds Totsl Fundj Total Funds 2023 2022 Grants Admin & General Donations Fundraising Income 3,936 3,936 5,980 5,980 150 Total Recelpts Payments 5,980 3,938 9,918 6.150 Bank Costs Govemance Costs Charitable Activity Fundraising Exptsnditure 47 440 4,758 47 440 10,281 133 1,976 5,523 Payments sub total Purchase of Assets 5,245 5,523 10.768 2.145 Totsl Pa ments 5,245 5,523 10.768 2.145 Net of recelpts I pa ments 735 -1,587 -852 4.005 Cash funds last year end 3,248 5,780 9.028 Cash funds this year end 3,983 4.193 8,176 Statement of Assets and Llabllltles Cash Assets Unrestdcled Fund8 Roslrict8d Fund8 Total Funds Ulster Bank Current la51 period Ulster Bank Current this period 3,248 3,983 5,780 4.193 9,028 8.178