Acts Mlnistries Independent Examlner's Report To The Trustees Year Ended 5 April 2024 l pOrt on the account5 of the charbty for the year ended 5 Aprll 2014 whlch are Set out on po8e5 9 to 13. RE5PEcfivE RESPONSIBILITIES OF TRUSTEES AND EXAMINER The trustee5 are responsible for the preparatlon of the accounts. The charlty's trustees conslder that an audlt Is nat requlred for thls year under section 6511) of the Charltles Art (Nurthern Ireland) 2008 and that an Independent examination Is needed. Havlng satlsfled myself that the charlty Is not subject to audlt under charlty law, and is ellglble for Independent examlnatlon, it15 my responslb116ty to.. {il examlne the accounts under sectlon 65 of the Charitles Art; lill follow the procedures lald down In the general Directions given by the Charlty Commlsslon for Northern Ireland under sectlon 6519llbl of the Charltles Act; 11111 to State whether particular matters have come to my attentlon. BASIS OF INDEPENDENT EXAMINER'S REPORT My examinatlon was carrled out In accordance wlth the 8eneral Dlrectlons glven by the Charlty Camrnlssion, An examinatlon Includes a revlew af the accountlng record5 kept by the charlty and omparlson of the accounts presented wlth those records. It also Includes conslderatlon of any unusual Items or disclosures In the accounts, and seekin8 explanation5 from you as trustees concernlng any such rnatters. The procedure5 undertaken do not provide all the evldence that would be requlred In èn ?udSt and consequently no oplnlon Is given as to whether the accounts present a 'true and falr vlew, and the report Is Ilmlted to those matters Set out In the ststement below, I have examlned your charlty occounls ès requlred under 5ectlon 65 Df the Charlties Act and my examlnation was carrled out In accordance wlth the general Olrectlons glven by the Charlty Commlsslon for Northem Ireland under settlon 6519)Ibl of the Charltles Act. The examlnatlon Included a revlew of the accountlng records kept by the charity and a compar150n of the accounts presents wlth those records. It a150 Included a con51deration of any unusual item5 or dlsclosures In the accounts, and seeking explanations from you as charlty trustees concernin8 any such matters. My role is to state whether any matertal matter5 have come to my attentlon 8lvlng me cause to belleve: l That accounting records were not kept in accordance wlth sectlon 63 of the Charltle5 Act (Northem Ireland) 2008: 2 That the accounts do not accord wlth those accountlng records: PBge 7
Art5 Minlrtries Independent Examiner's Report To The Trustees Year Ended 5 Aprll 2024 3 That the accounts do not comply with the accountlng requirement5 of section 68 of the Charities Act (Narthern Ireland) 2008 and wlth the methods and principles of the Charities Statement of Recommended Practice appllcable to tharities preparing thelr accounts in accordance wlth the Flnancial Reporting Standard applicable In the UK and Republic of Ireland,, 4 That there Is further InformatSon needed for a proper understandln8 of the accounts to be reached. INDEPENDENT EXAMINER'S STATEMENT Your attentlon 15 drawn to the fatt that the charfty has prepared financlal statements In ccordance with Accountin8 ond Reportin8 by Ch?rltles preparlng thelr account5 In accordance wlth the Flnanclal Reportlng Standard applicable In the UK and Republlc of Ireland IFRS 1021 In preference to the Accounting and Reportlng by Charltles: Statement of Recommended PTacfice Issued on l Aprll 2005 which Is referred to In the extant regulatlons but h05 now been wlthdrawn, l understand that thls has been done In order for flnanclal statements to provlde a true and falr view In accordance wlth Generally Accepted Accountlng Prictlce effertive for reportlni perlods be8lnnlng on or after I january 2015. I have completed my examlnation. I confirm that no matters hove come to my attentlon In connection wlth the examinatlon giving me cause to belle that In any materlal respect: l accountlng record5 were not kept In respect of the charStles as requlred by 5ectlon 130 of the 2011 Act,. or 2 the flnanclal statements do not accord with those records; or 3 the flnantlal statements do not comply wlth the applicable requirements concemlng the form and content of account5 set out in the Charltle5 {Accounts and Report51 Regulatlons 2008 other than any requirement that the accounts glve a true and falr vlew whlch Is not a matter considered as part of an Independent examlnatlon. I have no concerns and have come across no other matters In connectlon wlth the examlnation to wh5ch artentlon should be drawn In thls report In order to enable a proper understanding of the flnanclal statement5 to be read)ed. AA8 Group Accountants Limlted 1- 3 Arthur Street Belfast Co. Antrlm BTI 4GA Northern Ireland Dated: 30 Janug.ry.2025 Page 8