Ards Development Bureau & Community Network
Independent Examiner's Report to the Members of Ards Development Bureau
& Community Network for the Year Ended 31 March 2024
I report on the accounts of the charty for the year ended 31 March 2024 which are set out on pages 9
to 18.
Respective responsibilities of trustees. and examiner
The charity's trustees,, who are also the directors of Ards Development Bureau & Communty
NebNork for the purposes of company law. are responsible for the preparation of the accounts. The
trustees consider that an audit is not required for this year under section 65{2) of the Charities Act
(Northern Ireland) 2008, the 2008 Act, and that an independent examination is needed.
Having satisfied myself that the charty is not subject to audit under company law and is eligible
for independent examination, it is my responsibilty to:
(i) examine the accounts under section 65(3){a) of the 2008Actr,
(li) to follow the procedures laid down in the general Directions given by the Charity
Commission under section 65(9)(b) of the 2008 Act; and
(iii) to state whether particular matters have come to my attention.
Basis of Independent examinerfs report
My examination was carried out in accordance with the general Directions given by the Charty
Commission. An examination includes a review of Ihe accounting records kept by the charty and a
comparison of the accounts presented wrth those records. It also includes consideration of any
unusual items or disclosures in the accounts and seeking explanations from you as trustees
concerning any such matters. The procedures undertaken do noi provide all the evidence that would
be required in an audit and consequentty no opinion is given as towhether the accounts present a
'true and fair view, and the report is limited to those matters set out in the next statement.
Independent examinerfs statement
In connection with my examination. no matter has come to my attention:
{a) which gives me reasonable cause to believe that in any material respect the
requirements:
to keep accounting records in accordance wilh section 386 of Ihe Companies Act
2006,. and
to prepare accounts which accord with the accounting records, cornp￿ with the
accounting requirements of section 396 of the Companies Act 2006 and with
the methods and principles of the Statement of Recommended Practice..
Accounting and Reporting by Charities:
have not been met or
(b) to which, in my opinion. attention should be drawn in order to enable a proper
understanding of the accounts to be reached.
R. Colin Stewart
for and on behalf of
Guardian
Chartered Accountants
2 William Street
Newtownards
Co. Down
BT23 4AH
Dated.. 4 December 2024