90[TH] BELFAST AIR SCOUT GROUP
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF 90[TH] BELFAST AIR SCOUT GROUP
I report to the trustees on my examination of the financial statements of 90[th] Belfast Air Scout Group (the charity) for the year ended 31 March 2024.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements and you have considered the audit requirement of Section 65(3) of the Charities Act (NI) 2008 (the Charities Act). Having satisfied ourselves that the charity is not subject to audit under company law, and is eligible for independent examination, it is our responsibility to:
It is my responsibility to:
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examine the financial statements under section 65 of the Charities Act (Northern Ireland) 2008;
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follow the procedures laid down in the general Directions given by the Commission under section 65(9)(b) of the Charities Act (Northern Ireland) 2008; and
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state whether particular matters have come to my attention.
Independent examiner's statement
I have completed my examination and I have no concerns in respect of the matters (1) to (4) listed below 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.
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1 The accounting records were not kept in respect of the charity as required by section 63 of the Charities Act; or
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2 the financial statements do not accord with those records; or
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3 That the financial statements do not comply with the accounting requirements of the Charities Act 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.
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4 the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
Harbinson Mulholland Chartered Accountants
6th Floor East Tower Lanyon Plaza 8 Lanyon Place Belfast Co. Antrim BT1 3LP
Dated: 1 April 2025
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