Independent examineffs report to the charlty trustees of Frontline Development
I report on the accounts of the company for the year ended 31 October 2022 on pages 5 to 15.
Respectlve responsibilltles of charlty trustees and examiner
As the charity's trustees (and also the directors of the company for the purposes of company law) you are
responsible for the preparation of the accounts in accordance the requirements of the Companies Act
2006. Having satisfied rnyse￿that the charity is not subject to 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 Commission under section 65(9)(b) of
the Charities Act
State whether particular matters have come to my attents'on.
Basis of independent examinerfs report
I have examined your charity accounts as required under section 65 of the Chartties Act and my examination
was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland
under section 65(9)(b) of the Charities Act.
My examinab'on included a review of the accounting records kept by the charity and a comparison of the
accounts presented )Mth those records. It also included considerats.on of any unusual items or disclosures in the
accounts, and seeking explanations you as charity trustees conceming any such matters.
My role is to state whether any material matters have c(The to my attention giving me cause to believe:
1. That accounting records were not kept in accordance section 386 of the Companies Act 2006
2. That the accounts do not accord ￿1th those accounts'ng records
3. That the accounts do not comply with the accounting requirements of section 396 of the Companies Act 2006
and V￿th the methods and principles of the Charities Statement of Recommended Practice applicable to
charities preparing their accounts in accordance wth the Financial Reporting Standard applicable in the UK and
Republic of Ireland
4. That there is further inforrnation needed for a proper understanding of the accounts to be reached.
Independent examlnevs ststsment
I have completed my examination and have no concems in respect of the matters (1) to (4) listed above and, in
connection with followng the Directions of the Charity Commission ft)r Northem Ireland, I have found no
matters that require drawing to your attenb'on.
Neil Robinson
Retired Chartered Accountant
17 Grays Hill, Bangor, Co Down
16 June 2023