## Independent `Independent` examiners `examiners` report `report` to `tothe` the charity `charitytrustees` trustees of `of` 7th `7th` Larne `Larne` Scout `Scout` Group `Group`
> | `Ireport` report on `on the` the accounts `accounts of` of the `the above` above `charity` charity organisation `organisation for` for the `the year` year ended `ended` 31st `31st` of `of` March `March` 2026 `2026` which `which` are `are set` set `out` out `in` in `the` the attached `attached` document. `document.`
> `Retrospective` Retrospective responsibilities `responsibilities of` of charity `charity trustees` trustees and `and` examiner `examiner` as `as` the `the` charity's `charity's trustees` trustees you `you` are `are`
> `responsible` responsible `for` for `the` the preparation `preparation of` of `their` their counts `counts in` in accordance `accordance with` with the `the charities` charities act `act` Northern `Northern Ireland` Ireland 2008. `2008.`
It `It is` is `my` my responsibility `responsibility to:` to:
> `Examine` Examine `the` the `accounts under` accounts under `section` section `65` 65 `of` of the `the charities` charities act; `act; follow` follow the `the procedures` procedures `laid` laid `down` down in `in the` the general `general` directions `directions` given `given by` by the `the Commission` Commission under `under section` section 65(9)(b) `65(9)(b)` of `of` the `the` charities `charities` act; `act;` and `and` state `state` whether `whether` particular `particular` matters `matters have` have `come` come `to` to `my` my `attention.` attention.
## `Basis` Basis `of independent` of independent `examiners` examiners report. `report.`
| `Thave` have `examined` examined `your` your `accounts` accounts as `as` specified `specified and` and required `required under` under `directions` directions `determined` determined by `by` the `the` Charity `Charity` Commission. `Commission.`
My `My` examination `examination` included `included a` a review `review of the accounting` of the accounting `records` records `kept` kept by `by the` the charity `charity` and `and` a `a comparison` comparison of `of the` the accounts `accounts presented` presented with `with those` those `records.` records. `It` It `also` also `included` included `consideration` consideration `of` of any `any unusual items` unusual items or `or` disclosures `disclosures in` in their `their accounts and` accounts and `seeking` seeking explanations `explanations from` from `you` you as `as` charity `charity` trustees `trustees` concerning `concerningany` any such `such matters.` matters.
My `My` rule `rule is` is `to` to `state` state whether `whether any` any material `material matters have` matters have `come` come `to` to `my` my `attention` attention `giving` giving `me` me `cause` cause to `to believe:` believe:
`1.` 1. `That` That `accounting` accounting `records` records were `were not` not kept `kept` in `in accordance` accordance `with` with `section` section 63 `63 of` of the `the charities` charities act `act` 2. `2. That` That `accounts do` accounts do not `not accord` accord with `with` those `those` accounting `accounting` records `records`
3. `3. That` That `the` the accounts `accounts do` do `not` not comply `comply` with `with the accountingrequirements` the accounting requirements of `of` the `the` charities `charities` act `act`
4. `4. That` That there `there` is `is further` further `information` information needed `needed` for `for` a `a proper understanding` proper understanding of `of the` the accounts `accounts to` to `be` be `reached.` reached.
## Independent `Independent` examiners `examiners` statement. `statement.`
| `I` have `have completed` completed `my` my `examination and` examination and `have` have no `no` concerns `concerns` in `in respect` respect `of` of the `the matters` matters (1) `(1)` to `to (4)` (4) `listed` listed `above` above and, `and, in` in `connectionwith` connection with `following` following `the` the directions `directions` of `of` the `the Charity` Charity Commission `Commission` for `for` Northern `Northern` Ireland, `Ireland,` | `Ihave` have found `found` no `no` matters `matters` that `that require` require drawing `drawing your` your attention. `attention.`
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Name: Carol Reid
Signature:
CHRoc CAROC REID REID
Address: Address: 5 5 Ballymena Ballymena Road Road
Larne Larne
Co. Antrim BT40 2AD
Date: Date: |8. ike 4 09) 26 b
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