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
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