GARVAGH DEVELOPMENT TRUST
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF GARVAGH DEVELOPMENT TRUST
We report on the accounts of the charity for the year ended 31 December 2022, which are set out on pages 6 to
17.
Respective responsibilities of trustees and examiner
The Iruslees, who are also the directors of Garvagh Development Trust for the purposes of company law, are
responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006.
Having satisfied ourselves thal the charity is not subject lo audit under company law, and is eligible for
independenl examination, it is our responsibility lo:
examine the accounts under section 65 of the Charities Aot
{ii) follow the procedures laid down in the general directions given by the Charily Commission for Northern
Ireland under section 6519}(bl of the Charities Act
lili) state whether particular matters have come lo my attention.
Basis of independent examiner's report
We have examined your charity accounts as required under section 65 of the Charities Act and our examination
was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland
under section 6519llb) of the Charities Act 2008. The examination included a review of the accountirig records
kepl by the charily and a comparison of the accounts presented with those records. It also included consideration
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 slate whether any material malters have come to our attention giving us cause to believe:
1. That accounting records were not kept in accordance wilh section 386 of the Companies Act 2006
2. That the accounts do not accord with Ihose 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 Slalement of Recommended Practice applicable to charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic
of Ireland
4. That there is furthèr information needed for a proper understanding of the accounts to be reached.
Independent examiner's ststement
We have completed our examination and have no concerns in respect of the matters (1) 10 {4) 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.
Dr R I Pelers Gallagher OBE FCA
for and on behalf of Moore IN.1.) LLP
Chartered Accountants
30-32 Lodge Road
Coleraine
BT52 1NB
Dated.. 18 July 2023