¢itAr(rtr.KKD ACCOUNTAliYS EGGSHELL CAMBODIA COMPANY LIMITED BY GUARANTEE INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF EGGSHELL CAMBODIA FOR THE YEAR ENDED 31 MARCH 2023 I report on the accounts of the charity for the year ended 31 March 2023 as set out on pages 8 to 19. RESPECTIVE RESPONSIBILITLES OF TRUSTEES AND ]NDEPENDENf EXAMINER The charity's trustees (who are also the directors of Egg8hell Cambodia for the purposes of company law) are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006. Having satisfied myselfthat the charity is not subjeetto audit under company law and is eligible for independent examination, it is my responsibility to.. examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008. follow the procedui'es laid down in the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act" and state whether particular matters hav¢ come to m}F attention. BASIS OF tNDEPEIqDENT EXAThttNER'S STATEMENT I have examined your charity accounts &s required under section 65 of the Charities Act any my examination was carried out in accordance with the general Directions given by the ohai'ity Commission for Northern Ireland under section 65(9)(b) of tlie Charities Act. The examination included a review of the accounting records kept by the charity and a eomparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charily tsustees concerning any such matters. My role is to state whether any matsrial matters have come to my attention giving me cause to believe: That accounting records were not kept in accordance with section 386 of the Companies Act 2006. That the accounts do not accord with those accounting records. That the accounts do not comply with the accounting requirements of section 396 of the Companies Act 2006 and wÉth th¢ methods and principles ofth¢ Charities Statement of Recoinmend¢d Practice applicable to charities preparing their a¢¢ounts in accordance with th¢ Financial Reporting Standard applicable kn th¢ UK and Republic of Ireland. That there is further inforniatioii needed for a proper understanding of the accounts to reached. Pgg¢ 6
IIIAKfFR%D ALCObt4TA%fs EGGSHELL CAMBODIA COMPANY LIMITED BY GUARANTEE INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF EGGSHELL CAMBODIA (continued) FOR THE YEAR ENDED 31 MARCH 2023 JNDEPENDENT EX4MINER'S STATEMENT I can confinTJ that I am qualified to undertake the examination because I am a registered member of the institute of Chartered Accountants Ireland whtch is one of the listed bodies. I have completed my examination and have no concerns in respect of matters ( l ) to (4) listed above and, in connection with folLowing the directions of the Cliarity Commission for Northern Ireland. I have found no matters that require drawing to your attention. Clqa- C M Mccarter FCA (Independent Examiner) Chartered Accountants Ireland For and on behalf of GIMCG Portadown Chartered Accountants & Stathtory Auditor 17 Mandeville Street Portadown County Arniagh BT62 3PB Date.. Page 7