LIIAK'fbKw.D ALLOUNI'AN'r¥ EGGSHELL CAMBODIA COMPANY LIMITED BY GUARANTEE INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF EGGSHELL CAMBODIA FOR THE YEAR ENDED 31 MARCH 2024 I report on th¢ accounts of th¢ ¢l)arity for the year ended 31 March 2024 as set out on pages 8 to 19. RESPECTIVE RESPONSIBILTfiES OF TRUSTEES AIYD INDEPENDENT EXAMINER The charity's triistees (who are also the directors of Eggshell Cambodia for the purposes of compaii), law) are responsible for tlie preparation of the accounts tn aLcordan¢e with th¢ requiremeiits of the Companies Act 2006. Having satisfied myself thatthe charity is not subjeLt to audit under company law and is eligible for independent examination, it is my responsibility to.. examine the accounts under section 65 of the Charities A¢t (Northern Ireland) 2008. follow the procedures laid down in th¢ g¢iieral Directions given by tbe Charity Commission for Northern Ireland under section 6S(9)(b) of the Charities Act. and state whether particular matters have ¢on)e to my attention. BASIS OF INDEPEIYDEh'T EXAMThERIS STATEMENT I hav¢ examined your charity accounts as requtred uiider section 65 of the Charities Act any Iny examination was carried out in a¢cordaiice Nvith the general Directions given by the charity Coinmission for Northern Ireland uiider section 65(9)(b) of th¢ Chdriti¢s Act. lThe examination includcd a review of the accounting records kept by the charity and a comparison of th¢ accounts pr¢sent¢d with those i'ecords. It also includes consideration of any unusual iiems or disclosures in tlie accounts. and seeking explanations from you as charity trustees concerning aiiy such matters. My role is to state whether ally material matters have come to my attentioii giving m¢ cause to believe: That accountii)g records were not kept in accordance with seclioI) 386 of the Companies Act 2006. That tlje accounts do not ac¢ord ivitli Ihose accounting records. That the accounts do not comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and prftnciples of the Charities Statement ofRecomm¢nded Practice api)licable to Charities preparing thcir accounts in accordanoe with the Financial Reporting Standard applicable in the UK and Republic of Ireland. 4. That there is further inforn]ation needed for a proper understanding of the accounts to reached. Page 6
EGGSHELL CAMBODIA COMPANY LIMITED BY GUARANTEE INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF EGGSHELL CAMBODIA (continued) FOR THE YEAR ENDED 31 MARCH 2024 JIYDEPENDENT EXAMINER'S STATEMENT I can confirm that l am qualified to undertake the examination because l am a registered member of the institute of Chart¢red Accountants Ireland which 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 Charity Commission for Northern Ireland. I have found no matters that require drawing to your attention. cqqcx C M Mccarter FCA (Independent Examiner) Chartered Accountants Jreland 17 Mandeville Street Portadown County Annagh BT62 3PB For and on behalf of GMQG Portadown Chartered Accountants & Statutory Auditor IG- L14 Page 7