Independent Examiners Report to the
Trustee Board of 1st Rathfriland Scout Group
I report on the Receipts and Payments Account and the Balance Sheet of the I, Rathfriland Scout
Group for the year ended 31" March 2024
Respectlve responslblllties of charity trustees and Independent examlner.
The charity's trustees are responsible for the preparation of the accounts in accordance with the
Charities Act (Northern Ireland} 2008 - Ithe Charities Act)
It is the independent examiner's responsibility to
examine the accounts as provided for In Section 65121 of the Charities Act
follow the procedures laid down in the General Directions given by the Charity Commission
for Northern Ireland ICCNII as provided for in Section 65 {9llbl of the Charities Act
state whether particular matters have come to my attention
Basls of Independent ExamineVs Report
I have examined the Receipts and Payments Account and Balance Sheet Ithe Accountsl for the year
ended 31. March 2024 as required under Section 65121 of the Charities Act and my examination was
carried out in accordance with the General Directions given by the CCNI.
My examination included a review of the accounting records kept by you and these were compared
with the relevant Bank Statements and other paperwork. It also included consideration of any
unusual items or disclosures in the Accounts and where necessary seeking explanations from you
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 63 of the Charities Act
2. That the Accounts do not accord with those accounting records
3. That the Accounts do not comply with the accounting requirement5 of the Charities Act
4. That there is further information needed for a proper understanding of the Accounts to be
reached
Independent Examlnerfs Statement
I have not completed an audit but have completed my examination and have no concerns in respect
of the matters I l.) to14.1 listed above and, in connection with following the General Directions of the
CCNI, I have found no matters that require drawing to your attention.
George H James
Chartered Accountant, Commissioner for Oaths
Cloughmor, Castle Hill, Rathfriland, BT34 5NH
17 January 2025