roca Ch INDEPENDENT EXAMINER'S REPORT to the members on the Thaudi statements of Broca and Dlstrl Re eneratlon Grou for the ear 023 ncia We report on the financial statements of the charitable company for the year ended 31 October ' 2023 which are set out on pages 8 to 19. Respectlve Responslbilities of Directors and Independent Examiner As the charitable company's Dirertors, who are the trustees for the purpose of charity faw• YOU a responsible for the preparation of the financial ststements in accordance wÈth the requirements of the Companles Act 2006. Havlng satisfied ourselves that the charitable company is not subject to audit under company. law, and is eligib foF.independent examination, it is our responsibility to: examine the accounts under section 65 of the Charitles Act (Northern Ireland) 2008. follow the PrOureS lald down in the general Directions given by the Charity Commisslon for Northern Ireland 4Jnder section 65(9){b) of the, Charities Act (Northern Ireland) 2008; and stste whether particular matters have Come to our attentlon. Basis of Independent Examlnerfs Report We have examlned your charltable company's financial statements as requlred under sectlon 65 of th6 Charities Act (Northern Irdand} 2008 and our exarnimation was carrled out in accordance wlth the general Directions given by the Charlty Commission for Northern Ireland under sectlon 65C9)(b) of the Charitles Act (Northern Ireland) 2008. The examl'nation fnduded a review of the accounting records kept by the charitable company and a compari50n of the accounts presented with those records. It also includes consideration of any unusual items or dlsclosures In the accounts and seeklng explanations from you as charitabl• company Dlrectors concernlfVJ any such matters. Our role Is to state whether any material matters have come to our attentlon glvlng us cause to believe: That accounting records were not kept In accordance wlth sertion 386 of the Companles Act 2006- or That the accounts do not accord wlth those accountlng records. or That the accounts do not comply with the accounting requirements of section 396 of the Companies Act 2006 and wlth the methods and prlnciples of the Charities Statement of Recommended practi applicable to charities preparing their accounts in accordan wITh the Flnanclal Reporting Standard applicable in the UK and Republic oPlreland' or That there Is further Infomiatlon needed for a proper understanding of the accounts to be reached. CavanaghKelly.. Chartered Accauntants & Statutory Auditors Page 6
Broca arita District Re eneration Grou Guar lec INDEPENDENT EXAM114ER'S REPORT to tl>e members on the .uftaudited financtal statements of Broca h and Distr" ctRe eneration for the ear ended 31 ober in Zndependent Examinerfs Statement We have completed our ex8mlnation find have no concerns in respect .of the matters Ilsted above and, in connectlon with followlng the Directions of the Charity Commission for Northern Ireland, we have tound no matters that require drawlng to your attention. CAVANAGHK Chartered Accountants & Statutory Auditors 36-38 Northland Row Dungannon Co. Tyrone BT71 6AP Date: 25 October 2024 CavanaghKellyw Chartered Accountants & Statutory Audltors Page 7