Kilbroney Centre
IA company Ilmit•d by guarant••. not havlng a 8har• ￿pIta[)
INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES
OF KILBRONEY CENTRE
We havo examined the financJal statamonts of the charity the finanGial y6ar ended 31 March 2024, which cornprrse
tho Slaloment of Financial Acbviti8s {in(7)rporating an Income and Expenditura Account). th8 Balanca Shoot and Iho
relat&1 nolo6.
Thi8 r8wrt18 mad8 sol8ty to th8 charivs members. as a body, in accordanc8 with Chaplw 3 of Part 16 oftho Comp8n$8
Act 2006. Our ￿tsrk has been undertaken so that we might compib the ffinancial statements Ih8t we have been engagod
tt) complle, report to the Board of Trus1885 that we have done 50, and state those matters that we have agreed to state
to them in thi8 report and for no oth8r purpose. To the full88t extent perniitted by law, we do not accept or assume
responsibility to anyono other than the charity and the chariV5 m8rnbars. as a body. for our worK or for this r8POrt.
R••p•¢tlv• r•iponslbllltlo• of trusto•8 and •xamln•r
The charity's tru5tg95 (who arp also thp dirgctorB of the company for tho pu￿888 of company law) arg ro8pon8ibla for
thè preparation of the finanual statements in accordancA with the raquirements of th6 Compani88 Act 2006. Thè
charfty's In￿1883 con8ld8rthat an audlt Is not requIr￿￿ for thls flnanclal yearund8r Chapter3 of Part18 oftho Cc*npanlos
Act ￿106 8fKI that an Ind6pendenl examlnallon Is requlred.
It Is our responslblllty to..
examine the financial 8tatemen18 undor 8eCllC￿ 65 of the Charltl88 Art
follthv tho proc6dur8818id down by the a￿0r8{ Diroclion8 given by the Chanty Comml881on lor Northgrn Ireland
under 65191(b) of tho Chanties Act,. and
state whether partlcuLqr matters have come to our attenlcn.
Bas1• of Ind•p•nd•nt •xamln•e• r•port
We have examlned your charlty flnanclal statements as rnqulr*J under seC*JC￿ 85 of the Charrtles Act and our
ex8mination w88 C8rried out In 8c¢ord8nc8 with the genor81 Directions given by the Charity Commission for Northem
IrolarKI undor sgcb'on 6519llb) of thg Charibas ACL 9xamination indudgs 8 reviow of lh8 8ccounts.ng re￿r￿S kept by
the chanty and a companson of th8 financial 8tat8m8nts pr8s8nt8d wrth tho88 rocor(18. It also includ08 ¢on8idorats'on of
any unusual items or disGlosure5 in the finanGial staternents and seeking explanations from lh8 trustees (wcomir¥J any
8uch mattors. Tho procodures undortakgn do not provide all tho eviJgnc8 that would be required in an audit and
consequanty no oplnlon Is Llven as to whether the accounts pres8nl a 'tru8 and falrf vlew and the rnport18 Ilmlted to
thoee mattern Set OLrt In Ihe 3taternent below.
In connectlon wlth our examlnatlon, no matt8r ha8 come to our attenlon wthlch glvés us eAusè to béllev& that In, any
materfal respert:
accounting rncord8 were not kopt In accordance 8oclon 386 of Ihe Companle8 Act 2006
the financi818tst8mont8 do not accor(1 wrth Iho80 accounts'ng rgcord8
the finanrial statements have not been prepared in acixjrdancg thè accounting requirements of section 396 of
the Companles A¢t2006 and ￿th the method8 and prlnclples ofthe Staternenl of Recommended praC￿ce appllc8ble
to prepartrvd thalr acrAyJnt8 In aC￿rdanCe the FInancI￿ Reportlng Stsndanl appllc8ble In the UK and
Republlc of IrèlaThJ (FRS102)
there Is furlher InfOrMatk￿ n88ded for a proper undorstandkng of tho acrnunts to bo reached.
Ind•p•nd•nt •xamIn•￿* •tat•mont
Wè have no concems and have Cfjmo acr088 no other matters in ccffjnoction with the examinalion to whlch attention
should b8 dra*n in th18 r8p)rt in order to onablg a propor understanding of the financlal slatements to b8 roachod.
Aidan Malone
Malone Accounti
12 New Street
Newry
County Down
BT35 6JD