la compary lfjn*ted by8uarantee)
Induded a of the acc￿ntin8 re(ord5 kept bythe tharlty and a coftyartsm ofthe accounts
presented wlth those records. It also Ind￿ c¢>n5*knon ofary Ur￿al items or dlsdosure5 In
the accoun￿ and seeki1¥ex￿¥￿￿frorn you a5 tharliy trus¢ees c¢nCeml￿1nvsuch matter
lal whlth give5 me reasonable cause to bel￿ thal In any matwial respett the requirem￿.
l. to keep accountire records Hi accordw with 5ertion 386 ofthe c￿anieS Act 21￿. and
2. to prepare accounts **kh accord with the aca￿￿1r4 record¥ comply with the acu)untln8
requlrements ofsectkn 3% of tt*Companie5 Act 2rTh and wlth the method5 and prlnclples
Dfthe Statement of Recommen￿ PracU￿. Accountyq arKI Repwth¥ ty Charities:
have not Iwn met or
Ibl to whkh. In my oplnlon, attentkm should be diThn In ordw toen•ble a proper understandl
otthe accounts to be reached.
IS.9 21
Lowry Grant FCCA
for. and on behalf of.
FPM A¢countants Ltd
1-3 Arthurstreet
Belfast