51 Independent examiner's report to the charity trustees of I Caledon Guide Unit I report on the accounts of the Trust for the year ended 31 August 2023. Respective responsibilities of Charity trustees and 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 Commission 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 ¢xamin¢d your charity accounts as iequired under section 65 of the CharÈties 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. My examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those Tecords. It also included consideration of any unusual items or disclosures in the accounts, and seektng explanations from you as charity trustees corkcerning any such matters. My role is to state whether any material matters have come to my attention giving me cause to believe: l. 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 4. That there is flllther infonnation needed for a proper understanding of the accounts to be reached Independent examiner's statement I have completed my examination and have no concern5 in respect of the matters (l) to (4) listed above and, in connection with following the Directions of the ChaTlty Commission for Northern Ireland. E have found no matters that require drawing to your attention. Name.. . ,1( kic i io 1