Older PeopIe North West Operating a5 Age Concern Derry Independent Examiner?s Report to the Directors of Older People North West on the unaudited financial statements I an] reporting on the financial statements of the company for the year ended 31 March 2024 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 n required to state to them in an Independent Examiner's Report and for no other puryose. To the fullest extent perniitted by law, I do not accept or assume responsibility to anyone other than the company and the company's directors &8 a body, for my work or for this report. Respective Respollsibilities of Directors and Examiner As the directors (who are also the trustees of Older People North West for the PUTposes 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: - eXnIne the accounts under section 65 of the Charities Act. - follow the procedures laid down in the general Directions given by the Charity Coinmission for Northern Ireland under section 65(9)(b) of the Charities Act; and - state whether particular matters have corne to my attention. Basis of Independent Examiner's Statement I have examined your charity accounts as required under section 65 of the Charities Act and rny eXalination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the ChaTities Act. The examination included a Icvi¢w of the accounting records kept by the chaTity and a comparison of the accounts presented with those records. It also included consideration of any unusuaI items or disclosures in the accounts and seeking explanations from you as tteeS 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 2006; (2.)That the accounts do not accord with those accounting records" (3.) That the accounts do not comply with the accounting requirements of section 396 of the Companies Act 2006 and with thc mcthods and principles of the Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordancc with the Financial Reporting Standard applicable in the UK and Republic of Ireland. (4.) That there is ffther inforn]ation needed for a proper understanding of the accounts to be reached.
Older People Iyorth West Operating as Age Concern Derry Independent Examiller's Report to tbe Trustees of Older People North West on the unaudited fmancial statements (eollt...) Independent Examiner's Statement Tn connection with my examination, no matter h&s corne to my attention: (l ) which gives me reasonable cause to believe that in any materia] 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 the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recornmended Practice: Accounting and Rq)orting by charities have not been met OT. (2) to which, in my opinion. attention should be thawn in order to enable a proper understanding of the accounts to be reached. Independent examiner's statement I have compIeted 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 Conynission foT Northern Ireland, I have found no matters that require drawing to your attention. hartered Accountant MCI Chartered Accountants Sentinel House 13 Pump Street Derryg BT48 6JG