CRAIGAVON SAMARITANS BRANCH
INDEPENDENT EXAMINER'S REPORT for the year to 31st March 2024
RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER
The charity’s officers are responsible for the preparation of the accounts. The officers consider that an audit is not required for this period and that an independent examination is needed.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
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examine the accounts;
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to follow the procedures laid down in the general Directions given by terms of our engagement; and
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to state whether particular matters have come to my attention.
BASIS OF INDEPENDENT EXAMINER'S REPORT
My examination was carried out in accordance with the general Directions given by the terms of my engagement. An examination includes a review of the accounting records kept by the branch and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the officers 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.
INDEPENDENT EXAMINER'S STATEMENT
In connection with my examination, no matter has come to my attention:
(1) which gives me reasonable cause to believe that in any material respect the requirements:
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to keep accounting records; and
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to prepare accounts which accord with the accounting records, comply with the accounting requirements have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
RPB Chartered Accountants Independent examiner 22 St. Colman’s Park Newry BT34 2BX
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