Kilbroney Centre
IA company limited by guarantee. not havlng a sharè eapltall
INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES
OF KILBRONEY CENTRE
We have examined the financial 5tstements of the charity for the financial year ended 31 March 2023, which comprise
the Statement of Financial Activities lincorForating an Income and Expenditure Account), Ihe Balance Sheet and the
related notes.
This report is made solely lo the charity's members, as a body. in accordance with Chapter 3 of Part 16 of the
Companies Act 2006. Our work has been undertaken so that we might compile the financial statements that we have
been engaged to compile, report to the Board of Trustees that we have done so, and state those matters that we have
agreed to slate lo them in this report and for no other purpose. To the fullest exlenl permitted by law, we do not accept
or assume responsibility to anyone other than the charity and the charity's members, as a body. for OUT work, or for this
report.
Respecllve responslbilitles of trustees and examiner
The charity's trustees Iwho are also the directors of the company for the purposes of company lawl are responsible for
the preparation of the financial statements in accordance with the requirements of the Companies Act 2006. The
charity's trustees consider that an audit is not required for this financial year under Chapter 3 of Part 16 of the
Companies Act 2006 and that an independent èxamination is required.
It Is our resr)onsibility to..
examine the finan¢ial slalements under section 65 of the Charities Act-
follow the procedures laid down by the general Directions given by the Charity Commission for Northern Ireland
under section 65{9llb) of the Charilies Act., and
5tat8 whether particular matters have come lo our attention.
Basis of independent examlnerfs report
We have examined your charity financial statements as required under section 65 of Ihe Charities Act and our
examination was carried out in accordance with the general Directions given by the Charity Commission for Northem
Ireland under section 6519}Ibl of the Charities Act. An examination includes a review of the accounting records kept by
the charity and a comparison of the financial slalemenls presented with those records. It also includes consideration
of any unusual items or disclosures in the financial slalements and seeking explanations frorn the tmslees concerning
any such matters. The procedures uridertaken do not provide all the evidence that would be required in an audit and
consequently no opinion is given as lo whether the accounts present a 'true and fair, view and the report is limited to
those matters sel out in the statement below.
In connection with our examination, no matter has come to our attention which gives us ￿use to believe that in. any
material respect..
accounting records were not kept in accordance with section 386 of the Companies Act 2006
the financial statements do nol accord with those accounting records
the financial statements have not been prepared in accordance with the accounting requiremenls of section 396 of
the Companies Act 2006 and with the methods and principles of the Stalemenl of Recommended Practice
applicable to charities preparing their accounts in accordance with the Financial Reporting Stsndard applicable in
the UK and Republic of Ireland IFRS1021
there is further information needed lor a proper understanding of the accounts to be reached.
Independent examine¢s statement
We have no concerns and have come across no other matters in connection with the examination to which attention
should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
VMthR
Aidan Malone {FCA)
Malone Accounting
12 New Street
Newry
County Down
BT35 6JD
Date: 10 November 2023