Independent examiner's report to the trustees of 1" Moira Scout Group I report on the accounts of the 1" Moira Scout Group forthe year ended 31" March 2023. Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 6512) of the Charities Act (Northern Ireland) 2008 (the Charities Act) and that an independent examination is needed. It is my responsibilityto: examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008, follow the procedures laid down in the gener8L Directions given bythe Charity Commission for Northern Ireland under section 6519)Ib) of the Charities Act, and, state whether particular matters have come to my attention. Basis of independent examiner's report My examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of 8ny unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given 8S to whetherthe accounts present a 'true and fair view, and the report is limited to those matters set out in the next statement. Independent examiner's statement In connection with my examination. no matter has come to my attention: 1. which gives me reasonable cause to believe that in any material respect the requirements: to keep accounting records in accordance with section 63 of the Charities Act and to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act 2008 have not been met or. 2. to which, in my opinion, attention should be drawn in orderto enable a proper understanding of the accounts to be reached. Name: Date". 5/112 5
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