## **report on the accounts** 

## **Report to the Trustees of** 

Ballymena Sea Cadets 

**On accounts for the year ended** 31 March 2024 **Sea Cadet Unit No. Set out on pages Charity No. 109332** 

## **Respective responsibilities of trustees and examiner** 

The Charity trustees consider that an audit is not required for this year Under 65 (2) of the Charities (NI) Act 2008 [As Introduced] (the Act) but have elected to have an independent examination carried out. 

It is my responsibility to 

- Examine the accounts (under section 65 of the Act  [As Introduced]) To follow the procedure laid down in the General Directions given by the Charity Commission (under section 65(9)(b) of the Act [As Introduced]) To state whether particular matters have come to my attention. 

## **Basis of independent** 

In the current absence of official Directions from the Charities Commission NI my examination was carried out in accordance with The Charity An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with these records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the accounts. 

In the course of my examination, no matter has come to my attention (other **statement** than that disclosed below *) _*please delete the words in brackets if they do not apply._ 

1. which gives me reasonable cause to believe that in, any material respect, the trustees have not met the requirements to ensure that: 

   - proper accounting records are kept (in accordance with section 63 of the Act); and 

   - accounts are prepared which agree with the accounting records and comply with the accounting requirements of the Act; or 

2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 

**Signed:** J BALMER **Name:** JOHN BALMER **Address:** 37 SANDRINGHAM COURT CARRICKFERGUS **Relevant professional** FCA **qualifications(s) or body:** 



## Disclosure Section 

_Only Complete if the examiner needs to highlight material problems_ 

Give brief details of any items that the examiner wishes to disclose. 

N/A