Budd Bear Trust ri abl imit db Gu rant INDEPENDENT EXAMINER'S REPORT to the members on the unaudited financial statemen of Budd Bear Trust for the ear end 31Au ust 2022 We report on the financial statements of the company for the year ended 31 August 2022 which are set out on page5 11 to 23. Respectlve Responsibilitie5 of Directors and Independent Examiner As the charitable company's Directors, who are the trustees for the purpose of charity law, you are responsible for the preparation of the financial statements In accordance with the requirements of the Companies Act 2006. Having satisfied ourselves that the charitable company is not subject to audit under company law, and Is eliglble for independent examination, it Is our responslblllty to: examine the accounts under sectlon 65 of the Charities Act (Northern Ireland) 2008. follow the procedures laid down In the general Directlons given by the Charlty Commission for Northern Ireland under section 65(9)(b) of the Charities Act (Northern Ireland) 2008; and state whether partlcular matters have come to our attentlon. Basls of Independent Examlner's Report We have examlned your charltable company's financSal statements as requlred under sectlon 65 of the Charities Act (Northern Ireland) 2008 and our examlnatlon wa5 carried out In accordance with the general dlrections given by the Charity Commlssion for Northern Ireland under section 65(9)(b) of the Charitles Act (Northern Ireland) 2008. The examlnatlon Included a revlew of the accountlng records kept by the charltable company and a comparison of the accounts presented wlth those records. It also Includes con51deration of any unusual Items or dlsclosures In the accounts and seeklng explanatlons from you as charltable company Dlrectors concernlng any such matters. Our role Is to state whether any materlal matters have come to our attentlon glvlng us cause to belleve: That accountlng records were not kept In accordance wlth sectlon 386 of the Companles Act 2006; or That the accounts do not accord with those accountlng record5; or That the accounts do not comply with the accountlng requirements of sectlon 396 of the Companles Act 2006 and with the methods and principles of the Charities Statement of Recommended Practlce appllcable to charitle5 preparing thelr accounts In accordance with the Flnancial Reporting Standard applicable in the UK and Republic of Ireland; or That there Is further Informatlon needed for a proper understandlng of the accounts to be reached. CavanaghKellyi Chartered Accountants & Statutory Auditors Page19
Budd Bear Tru hari abl om Limited b Gu rante INDEPENDENT EXAMINER'S REPORT to the members on the unaudited fjnancial statements of Budd Bear Trust for the ear ended 31 Au ust 2022 Continued Independent Examiner's Statement We have completed our examination and have no concerns In respert of the matters listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, we have found no matters that require drawing to your attention. CAVANAGHKELLY Chartered Accountants & Statutory Audltors 36-38 Northland Row Dungannon Co. Tyrone BT71 6AP Date: 12 May 2023 CavanaghKellyi Chartered Accountants & Statutory Auditors Page | 10