The Police Historical Society (N.I.) (Incorporating the RUC GC Historical Society) (A company limited by guarantee, not having a share capital) : INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES OF THE POLICE HISTORICAL SOCIETY (N.I.) (INCORPORATING THE RUC GC HISTORICAL SOCIETY)
| have examined the financial statements of the charity for the financial year ended 31 May 2025, which comprise the Statement of Financial Activities (incorporating an Income and Expenditure Account), the Balance Sheet and the related notes.
This report is made solely to the charity's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006.'My work has been undertaken so that | might compile the financial statements that | have been engaged to compile, report to the Board of Trustees that | have done so, and state those matters that | have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, | do not accept or assume responsibility to anyone other than the charity and the charity's members, as a body, for my work, or for this report.
Respective responsibilities of trustees and examiner
The charity's trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006. The charity's trustees consider that an audit is not required for this financial year under Chapter 3 of Part 16 of the Companies Act 2006 and that an independent examination is required.
It is my responsibility to:
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m examine the financial statements under section 65 of the Charities Act; a follow the procedures laid down by the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act; and
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a state whether particular matters have come to my attention.
Basis of independent examiner's report
| have examined your charity financial statements 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. An examination includes a review of the accounting records kept by the charity and a comparison ofthe financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
In connection with my examination, no matter has come to my attention which gives me cause to believe that in, any material respect:
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m accounting records were not kept in accordance with section 386 of the Companies Act 2006
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a the financial statements do not accord with those accounting records
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m_ the financial statements have not been prepared in accordance with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the 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 (FRS102)
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a there is further information needed for a proper understanding of the accounts to be reached.
Elizabeth Chambers FCA
MCCLEARY & COMPANY LTD
j
Chartered Accountants Garvey Studios 14 Longstone Street Co Antrim BT28 1TP United Kingdom
Date: 1 October 2025
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