FRONTIERS IRELAND INDEPENDENT EXAMINER'S REPORT TO THE DIRECTORS OF FRONTIERS IRELAND We report to the directors on our examination of the financial statements of Frontiers Ireland (the charity) for Ihe year ended 31 March 2023. Respeclivè responsibilities of trustees and oxamlner As the Iruslèes ol the charity (and also its directors for the purposes of company law) you are rèsponsible for the preparation of the financial statements in accordance wilh the requirements of the Companies Act 2006. Having satisfied ourselves Ihal the chariiy is not subject to audit under company law. and is eligible for independent 8xamination, it is our responsibility to: examine the accounts under section 65 of the Charikn"es Aci {Northem Ireland) 2006., follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 65{9llb) of the Charities Act- and state whether particular rnatiers have come to our attention. Basis of Independent examlners, report We have 8xamined your charity accounts as required under sectlon 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 65(9)Ib) of the Charities Acl. The examination included a review of the accounting records kept by ihe charity and a comparison of the accounts presented with Ihose records. 11 also includes consideralion of any unusual items or disc5osures in the accounts, and seeking explanations from you as charily trustees concerning any such matters. Our role is lo state whether any material matters have come to our attention giving us cause to believe: Ihat accounting records were not kept in respect of the charity as requirèd by section 386 of the Companies Act 2006", that the financial statements do not accord wilh those records-. that Ihe accounts do not comply with the accounting requirements of section 396 of Ihe Companies Act 2006 and with the methods and principles of the Charities Statement of Recommènded Practice 8pplicable to charities preparing their accounts in accordanc8 wilh the Financial Reporting Standard applicable in the UK and Republic of Ireland., that there is further information needed for a proper understanding of the accounts to be reached.
FRONTIERS IRELAND INDEPENDENT EXAMINER'S REPORT (CONTINUED) TO THE DIRECTORS OF FRONTIERS IRELAND Independent examIneS Statement Since your charity's gross income exceeded £250,000 your examiner must b8 a member of a listed body. We can confirm that we are qualified to undertake the examination because we are a registered member of Chartered Accountants Ireland whlch is one of the listed bodies. We have ¢omplet8d our examination ar)d have no concems in respect of th8 matters {1) to (4) list8d 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. GMCG LISBURN Chartered Accountants Century House 40 Crescent Business Park Lisburn BT28 2GN Dated..