INDEPENDENT EXAMINERS REPORTTO THE DIRECTORS OF UPPERLANDS COMMUNITY DEvELoPMEr LTD I report to the trustees on my exarnination of the financial statements of Upperlands Community Development Ltd ('the charity,) for the year ended 30 Septernber 2023. Responsibilitles and basi5 of report As the trustees of the company (and also 5ts directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of Charities Act (Northern Ireland} 2008 (the '2008 ACV) and the Companies Act 20061'the 2006 Act,). You are Satisfied that the accounts of the company are not required by charity or company law to be audited and have chosen instead to have an independent examination. Having Satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity's financial rtatements as carried out under section 65 of the 2008 Act. In carrying out my examination I have followed the general Directions given by the Charity Commission for Northern Ireland under section 65191{bl of the 2008 Art Independent examiner's statement I have completed my examination. I confirm that no matters have come to my attention in connection with my examination giving me cause to believe that in any materlal respect: l. accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or 2. the financial statements do not accord with those records. or 3. the financial statements do not comply with the accounting requir.ements of sect5on 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair, view which is not a matter considered as part of an independent examination; or 4. the financial Statements have not been prepared in accordance wlth the methods and princlples of the Ststement of Recommended Practice for accounting and reportlng by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102). I confirm that there are no other matters to which your attention should be drawn to enable a proper underst ding of the accounts to be reached. S Hopper Partner Hopper & Co 24 June 2024 CA
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