Budd Bear Trust hari ble om an Limi ed b Guarante INDEPENDENT EXAMINER'S REPORT to the members on the unaudited financial statements of Budd Bear Trust for the ear ended 31 Au ust 2023 We report on the financial statements of the company tor the year ended 31 AugusL 2023 which are set out on pages 11 to 23. Respective Responsibilities 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 eligible for independent examination, It is our responsibility to: examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008; follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act (Northern Ireland) 2008; and state whether particular matters have come to our attention. Basis of Independent Examiner's Report We have examined your charitable company's financial statements as required under sectlon 65 of the Charities Act (Northcrn Ireland) 2008 and our examination was carried out in accordance with the general directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act (Northern Ireland) 2008. The examination included a review of the accounting records kept by the charitable company and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as charitable company Directors concerning any such matters. Our role is to state whether any material matters have come to our attention giving us cause to beliove: That accounting records were not kept in accordance with section 386 of the Companies Act 2006; or That the accounts do not accord with those accounting records; or That Ll)e accounts do not comply with the accounting requirements of f g_ction 396 of the Companies Act 2006 and with the methods and principles of the Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland; or That there is further information needed for a proper understanding of the accounts to be reached. CavanaghKelly, Chartered Accountants & Statutory Auditors Page19
Budd Bear Trust Charitable -ted b Gu rantee INDEPENDENT EXAMINER'S REPORT to the members on the unaudited financial statements of Budd Bear Trust for the ear ended 31 Au ust 2023 Continued Independent Examiner's Statement We have completed our examination and have no concerns in respect 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 Aijditors 36-38 Northland Row Dungannon Co. Tyrone BT71 6AP Date: 29 July 2024 CavanaghKellyi Chartered Accountant5 & Statutory Auditors Page | 10