The Limestone Trust Ltd
IA company limtted by guarantee, not having a share capf(all
INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES
OF THE LIMESTONE TRUST LTD
We have examined the finanual statements of Ihe chanty for the financial year ended 31 Marth 2023. which comprise
Statement of Finanoal Acty"vit"es (incorporating an Income and Expenditure Account). the Balance Sheet and the
related notes.
This report is made solely lo the chanty's members, as a body, in accordance with Chapter 3 of Part 16 of the
Companies Act 2006. ()Jr work has ￿en undertaken so that we mighl compile the financial 5tatement5 that we have
been engaged to compile, ￿port to the Board of TnJslees that we have done so. and state those matters that we have
agreed to stale to them ￿ Ihis report and for no other purpose. To the fvllest extent pemiitted by law, we do not aC￿pt
or assume responsibilty to anyone other than the chanty and the chanty's members. as a body, for our work, or for this
repon.
Respective responsibllftles of trustees and examiner
The charity's trustees (who are also the directors of the company for the purposes of company lawl are responsible for
the preparation of the financial ststements In accordan￿ with the requirements of the Companies Act 20C6. The
charity's trustees consider that an audit is not required for this financial year under Chapter 3 of Part 16 of the
Companies Act 20118 that an Independent examinab'on is required.
It is our responsibility to-.
examine the financ4al ststements under section 65 of the Charityes Act",
follow the procedures laid down by the general Direth"ons given by the Charty Commission for Northem Ireland
under section 6519llbl of the Charitses Act.. and
state whether parboJlar matter5 have come to our attenb'on.
Basis of independent •xaminerfs report
We have examined your charity financial statements as required under secb.on 65 of Ihe Charities Act and our
examination was carned out in accordance with the general Directions given by the Charity Cornmis5ion for Northern
Ireland under secbon 65(9llbl of the ChaTtts"e5 Act. An examination includes a review of the accounting records kept by
the charity and a comparison of the financial ststements presented with those records. It also indudes consideration
of any unusual items or disdosures in the financial statements and seeking explanab'ons from the trustees con￿ming
any such mattèrs. The procedure# undertaken do not provide 911 thè èvidence that would ba r&quir8d in an audit and
consequendy no opinion is given as to whether the accounts present a 'true and fairf view and the report is limited lo
those matters set out in the ststement below.
In connection wth our examination, no matter has come to our attention which gives us cause to believe that in, any
material respect..
accounting records were not kept in accordan￿ with section 386 of the Companies Act 2006
the finanual 3tatements do not accord with th03e acGounb"ng records
the finanaal statements have not been prepared in accordance wth the accounting requirements of section 396 of
the Companies Act 20C6 and with Ihe methods and principles of the Statement of Recommended Practsce
applicable to charities preparing their accounts in accordance wth the Finan￿al Repotffjng Standard applicable in
the UK and ReputrAic of I￿land IFRS1021
there is fijrther Inf0rna￿"0n needed for a proper under5tsnding of the accounts to be reached.
Independent examlnerfs staternent
We have no concems and have come across no other matters in connectson with the examinatr'on to which attent￿on
should be drawn in this report in order to enable a proper understanding of the financial ststements to be reached.
an
one FCA
Malone Accounts'ng
12 New Street
Newry
County Down
BT35 6JD
Date: 11 August 2023