Older People North West Operating as Age Concern Derry Independent Examiner's Report to the Directors of Older People North West on the unaudited financaal statements I am reporting on the financial statements of the company for the year ended 31 March 2023 which are set out on pages 7- 17. This report is made solely to the company's directors, as a body, in accordance with section 65(3)(a) of the Charities Act Northern Ireland 2008 and regulations made under section 66 of that Act. My work has been undertaken so that I might state to the company's directors those matters I am required to state to them in an Independent Examin&s Report and for no other purpose. To the fullest extent pennitted by law, I do not accept or assume responsibility to anyone other than the company and the company's directors as a body, for my work or for this report. Respective Responsibilities of Directors and Examiner As the directors {who are also the trustees of Older People North West for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006. Having satisfied myself that the company is not subject to an audit under company law and is eligible for independent examination, it is my responsibility to: examine the accounts under section 65 of the Charities Act. follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. and state whether particular matters have come to my attention. Bosis of Indopondont Exllminor's Statomont I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northem Ireland under section 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 consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. My role is to state whether any material matters have come to my attention giving me cause to believe: (l.) That accounting records were not kept in accordance with section 386 of the Companies Act (2.) That the accounts do not accord with those accounting records. (3.) That the accounts do not cornply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland. (4.) That there is further inforniation needed for a proper understanding of the accounts to be reached.
Older People North West Operating as Age Concern Derry Independent Examiner's Report to the Trustees of Older People North West on the unaudited rinancial statements (cont. .) Independent Examiner's Statement In connection with my examination, no matter has come to my attention: (l ) which gives me reasonable cause to believe that in any material respect the requirements: to keep accounting records in accordance with section 386 of the Companies Act 2006. to prepare accounts which accord with the accounting records, comply with thc 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 hav¢ not been met or. (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Independent examiner's statement I have completed my examination and have no concerns in respect of the matters (l ) to (4) listed above and, in connection with following the Directions of the Charity Comrnission for Northern Ireland, I have found no matters that require drawing to your attention. clvor Chartered Accountant MCI Chartered Accountants Sentinel House 13 Pump Street Londonderryy BT48 6JG