Independent Examiner’s Report to the Charity Trustees of 30[th] East Belfast (Gilnahirk) Scout Group (103844)
I report on the accounts of the 30[th] East Belfast (Gilnahirk) Scout Group (103844) for the year ended 31[st] December 2025.
Respective responsibilities of the charity trustees and the examiner
As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008.
It is my responsibility to:
Examine the accounts under Section 65 of the Charities Act
Follow the procedure laid down in the general directions given by the Commission under Section 65(9)b of the Charities Act.
State whether particular matters have come to my attention.
Basis of the independent examiner’s report
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 Commissioner for Northern Ireland under Section 65(9)b of the Charities Act. My 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 charity trustees concerning any such matters.
My role is to state whether any material matters have come to my attention giving me cause to believe:
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That accounting records were not kept in accordance with Section 63 of the Charities Act.
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That the accounts do not accord with those accounting records.
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That the accounts do not comply with the accounting requirements of the Charities Act.
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That there is further information needed for 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 (1) to (4) listed above and in connection with following the directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention.
Name: Dr Vivienne Crawford Relevant professional qualification or body: BSc MSc PhD SFHEA Address: 90 Kilwarlin Road, Hillsborough, County Down
Signed:
Date: 31[st] March 2026
The Charity Trustees 30[th] East Belfast Scout Group (103844)
Dear Charity Trustees,
30[th] East Belfast Scout Group
The aim of this letter is to set out the basis on which I act as Independent Examiner for the charity.
Roles
As charity trustees you are responsible for maintaining proper accounting records and preparing the financial statements. You are also responsible for making available to me all of the charity’s accounting records and related papers as required.
As independent examiner I have responsibility to report whether the accounts are drawn up in a manner consistent with the founding documentation of the charity, the Charities Act (Northern Ireland) 2008 and the Charities Accounts and Reports Regulations (Northern Ireland) 2015. The responsibilities for any other services provided will be agreed in advance through a further Letter of Appointment.
Timetable
As we discussed, the following is the proposed timetable: Books received from charity trustees: 20[th] February 2026 Expected completion of examination: 20[th] March 2026 Date of Trustees’ Finance Meeting: 31[st] March 2026 Date of the Annual General Meeting: 21[st] April 2026
Fees
My work is undertaken on a voluntary basis and no fee shall be raised to the charity for my examination.
Proceeds of Crime Act 2002 and Serious Organised Crime and Police Act 2005
Under certain circumstances, the above legislation may require me to make a money laundering disclosure in relation to information obtained during my examination. In addition, in some cases I have a statutory duty to report matters to the Charity Commission for Northern Ireland. I should be grateful if you could confirm in writing your agreement to the terms of this letter by signing below. Once agreed, this letter will remain effective from date of signature until it is replaced. You or I may agree to vary or terminate this appointment at any time, which must be given in writing.
Yours faithfully, Independent Examiner:
Signed on behalf of the Trustees: Date: 14[th] February 2026
I confirm in signing this engagement letter that I have authority of all charity trustees to sign on their behalf.