THE DAVID SHANNON STEWART & FLORENCE ELIZABETH STEWART CHARITABLE TRUST
INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF THE DAVID SHANNON STEWART
& FLORENCE ELIZABETH STEWART CHARITABLE TRUST
FOR THE YEAR ENDED 5 APRIL 2023
I report to the Trustees of the David Shannon Stewart & Florence Stewart Charitable Trust on the
Financial Statements for the year ended 5 April 2023 as set out on pages 4-8.
Respective Responsibilities of Trustees & Examiner
As the Charity's Trustees, you are responsible for the preparation of the accounts in accordance with
the Charities Act {Northern Ireland) 2008.
It is my responsibility to:
Examine the Accounts under Section 65 of the Charities Act.,
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-,
State whether particular matters have come to my attention.
Basis of Independent Examiner's Report
I have examined your Charity Accounts as required under Section 65 of the Charities Act. and my
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. 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 consideration of any unusual items or disclosures in the accounts and seeking
explanations from you as Charity Trustees concerning any such matters.
My role is to state whether any material matters have come to my attention giving me cause to believe=
1. That accounting records were not kept in accordance with Section 63 of the Charities Act.,
2. That the Accounts do not accord with those accounting records.,
3. That the Accounts do not comply with the accounting requirements of the Charities Act (Matter
Statement) 2008 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.
4. That there is further information needed for a proper understsnding of the accounts to be
reached.
Independent Examiner's Statement
I have completed my examination and have no concerns in respect of the matters {1) to (4) listed above
and, in connection with following the Directions of the Charty Commission for Northern Ireland, I have
found no matters thal require drawing to your attention.
Hilary Farrell FCA
for and on behalf of Moore {N.I.) LLP
Chartered Accountant & Registered Auditor
4th Floor, Donegall House
7 Donegall Square North
Belfast
BT15GB
Date.. 22 November 2023