DRIVE 105 FM COMMUNITY RADIO LTD
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF DRIVE 105 FM COMMUNITY RADIO LTD
We ￿pOrt on the accounts of the charity for the year ended 31 January 2023, which are set OLrt on pages 7 to 16.
Respective responsibilities of trustees and examiner
The trustees, who are also the directors of Drive 105 FM Community Radio Lld for the purposes of company law,
are responsible for the preparation of the accounts in accordanco with the requirements of the Companies Act
2006.
Having satisfied ourselves that the charity is not subject to audit under company law, and is eligible for
independent examination, it is our respon&bility to-
examine the accounts under section 65 ofthe CharitiesAct
(li) follow t￿e proceoures laici down in Ihe general direth-ons given by the Charity Commission for Northem
Ireland under section 65(9llbl of the Charities Act
lili) state whether particular matters have come to our attenlion.
BasTS of independent examinerfs report
We have examined your rth2rity 2rr.niintE As reqiiire.d under section 65 of the Ch8rities Act and my examination
was carried out in accordancÈ with the general Directions given by the Charty Commission for Northern Ireland
undcr scction 65(9)Ibl of the Charities Act. The examination included a review of the accounting records kept by
the charity and a comparison of the accounts presented with those records. It also included Gonsiderdtion of any
unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning
any such matters.
Our role is to state whether any m2teri21 matters have eA)mÈ to our attp.ntion givinu ug to bÈlig.vÈ'
1. That accounting record￿ werc not kcpt in accordance with scction 386 of the Companies Act 2006
2. That the accounts do not accord wtth those accounting records
3. That the accounts do not comply with the accounting requirements of section 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 accordan￿ with the Financial Reporting Standard applicable in the UK and Republic
of Ireland
4. Thal there is fvrther information needed for a proper understanding of the accounts to be reached.
Independent examinerfs statement
We have compSeted our examination and have no COn￿M$ in respect of the matters {1) to14) listed above and,
in connection with following the Directions of the Charty Commission for Northem Ireland, we have found no
matter5 that require dFawing to your attention.
Moore (Nl) LLP
Chartered Accountants Ireland
21123 Clarendon Street
DerrylLondonderry
BT48 7EP
Dated.. 13 June 2023