D,,T Bernard Tierney
C,()Illllillly
Aceniiiiiaiil,I' Cf)11,¥ Iili(1111.5
Frlends of CBS
Cliarlty No 103372
27 Novombor 2024
To Whom It May concerii
I have completed my oxamlnatlon of the accounts to 31 March 2024
and have no concerns In raspoct of tho mattors {1) to (4) Ilsted In my
report above and, in conneclSon wlth followlng the Dlrectlons of tho
Charity Commlsslon for Northern Ireland, I have found no maltors that
require drawlng to your attentlon.
/LaJ.._
14 Orchardville Gardens. Ijelfasl. DTIO OJX Tel.. 028 90618498 Mob.. 07414134 1434
iioil: th¢¢ouniAnis@bernllrdittrney.com

Independent examiner's report to the charlty trustees of
Friends of CBS charity no 103372
I report on the accounts of the Charity for the year ended 31 March 2024
Respective responsibilities of charity trustees and examiner
As the charity's trustees you are responsible for the preparation of the accounts in
accordance with the Charitles Act (Northern Ireland) 2008. It is my responslbility lo.,
examine the accounts under section 65 of the Charities Act
follow the procedures lald down in the general Directions given by the Charity
Commission for Northern Ireland under section 65{9)(b) of the Charities Act
state whether particular matters have come to my attentlon.
Basis of examinerfs statement
I have examined your charity accounts as required under section 65 of the Charities
Act and my examinatlon was carried out in accordance wlth the general Dlr&ctlons
given by the Charity Commission for Northern Ireland under seciion 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 consideratlon 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 m8 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 wlth the accountlng requirements of the
Charities Act
That there is further informatlon needed for a proper understandlng of the
accounts to be reached.