Independent Examiner’s Report to the Charity Trustees of the 26[th] Belfast Scout Group
I enclose my report on the accounts of the 26[th] Belfast Scout Group charity, as referenced in the Trustees Annual Report for the year ending 31st March 2024.
Preparation of the accounts is the responsibility of the Trustees of the charity. This is in accordance with the Charities Act (NI) 2008.
My responsibility as Independent Examiner for the 26[th] Belfast Scout Group is to:
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❖ Identify and state whether any significant matters came to my attention.
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❖ Follow the guidance and procedures outlined in the general Directions by the Commission under Section 65 (9; b) of the Charities Act.
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❖ Examine the accounts under Section 65 of the Charities Act.
Independent Examiner’s Report
My examination of the charity’s accounts is required under Section 65 of the Charities Act, and this is in accordance with the general Directions as stated above.
The current examination involved a review of the accounting records maintained by the charity and a comparison of the accounts presented with those records.
The examination also considered any unusual items or disclosures within the accounts and sought explanations from Trustees concerning such matters. The examination aimed to ascertain a true and fair view of the state of the charity’s financial affairs.
In my role as Independent Examiner, it is acknowledged that I must state whether any material matters have come to my attention that give me cause to believe:
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That accounting records were not kept in accordance with the Charities Act.
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That the accounts do not accord with those accounting records.
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That the accounts do not comply with the accounting requirements of the Charities Act.
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That further information is needed to achieve a full understanding of the accounts.
Concluding Statement
Having concluded my examination, within the general Directions of the Charity Commission for Northern Ireland (with particular cognisance regarding Section 65 of the Charities Act), I have no concerns in respect of the four principles above. There are also no outstanding matters which require drawing to your attention.
Alex Montgomery Date: 11/11/2024 Independent Examiner