CRAIGAVON SAfvIARITANS BRANCH INDEPENDENT EXAMINER'S REPORT .loi' IIIC. yÉ'Lir lo 31.s't Moi'c'li 2023 RESPECTIVF. RESPOLYSJBILITI.ES OF TRUSTEEI S AND EXAIlllNER The chai'ity's otticer8 are I'espongible for the prepLTrI'1. tion ot the eCDunts. Tlie officeiw considei. 11I1c t an aLidit is 1101 i'eLILiiI'ed foi. tlii8 p¢i'iod £iiid that an iiidependent examinalioii is needcd. HavinLy S¢lti51ied illyself that the ch<ryrity is n()I subje¢l to aLidil Linder coimpany law aiid 15 eli,,'ble for indepeiideiil eAainiiialion. it 18 my respon4ibility to., exaiiii ne the &ccoiinl%' to fol low Ilie procedLlI'eb laid (lown iii the genertil Dii'¢¢lions given by term.s of OLII. eiigl¢ seLiILiII,' lid lo sLÉiie wli¢thei' p&rti¢ulEW Imalleis have cotne to my atlenlioi). BASIS or INDEPEI NDEI NT EXATrIINER'S RCPORT My exainiii¢1tion wab C¢111'ied OLII iii ifj ¢cordaiioe wi th the generi¢ l Direclioiis &siven by the terin% ot Iny engagement, An ¢Xii Ininafioii inoliide% a review of the clCCOUlltiii&r I'ecord% kept l)y Ilie bi'ancli an(1 a coimp£irison of the ¢lCCOLiiIIs pi'tt8eiiled willi tho8e Itcord.8. It also inLludes coii,%idei'alion ol aiiy LlllU4Lial iteins or disclo8iires iii Ilie aLcounl,q, at)d seel<iiig explcTr111& lions ti'oill Ilie oll'icei'4 ¢oii¢crni7)g aiiy .%Lich mallei'4. The pr()cediires Liiidei-l(Iken do nol piDvide all IIIL ei'idcn¥C thai woulcl b¥ I'eqiiired iii an audit aiid coiib¢qu¢i)Ily no opinion 1.% giveii lo wlieiher Ilie accoLiiILs pi'ebent tt 'tl'Lie &iid I'aii. view, 1¢ nd the I'epoi'l is lii)iited lo llio.se ll1alt¥r% sel oui in Ilie Nlaleiiienl below, INDEI PE4 NDENT EXAMINER'S STATEiwft,NT Iii ¥oiinccliorL with Iny ex&MinlI011, no Inal'lei'118s co1.ne 10 i.ny attenlioii.. { l ) wl)iLI) give4 me rel¢.%on<ible CaLi%e 10 b¢lieve thai ui aiiy Imalei'ilc I respeLI the requii'emeiils.. lo 1ce.ep aC¢OLinling re¥oi-ds,' aiid 10 pitpai-e a¢ccJiinl% wliich clCCOI'd willi rhe o¢co)unting re¢ords. Qoniply with Lhe aecoiinting rcqiiiremeiil's have iiol. been mei, or (? } to ivhich, iii niy opi nion, allenlioii 8liould be di'awii i li order to en¢1ble (1 propel. ui)derglandiii¥ of the ac¢ounLts to be reaLlicd. RPB Chai'tei'ed AGcoiiiil'wil,8 Iiidependeiit e.xftniii?ci' ?2 Si. C,'olinrili s Park Newi"y BT34 2BX Page4
This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.