2023-08-31-annual-return

Friends of Cabragh INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES OF FRIENDS OF CABRAGH We have examined the financial statements of the tharity for the financial year ended 31 ALJgiJ*t ?0?3. whirh comprise the Ststement of Financial Activities. the Balance Sheet and the related notes. This ￿port is made solety lo the charity's member5. as a body. in accordance wth the Charities Act (Northem Ireland) 2008. Our work has been undertaken so that we might compile the financial slalements that we have been engaged to compile, report to the Board of Trustees that we have done so, and slate those matters that we have agreed to state lo them in this report and for no other purpose. To the fullest extent pemitted by law, we do Dol accept or assume responsibilty to anyone other than the charity and the tharity's members. as a body, for our work, or for this report. Respoctivo rosponsibilities of truslees and examlner The chanly's Iruslees are responsib￿ for the preparation of the financial statements in accordance with the requirements of the Charities Act {Northem Ireland) 2008. The charity's trustees ccffisider that an audit is not required for this financial year under the Charities Act {Northem Ireland) 2008 and Ihat an independent examination is required. It is our responsibility to.. examine the financial statements under section 65 of the Charities Act", follow the procedures laid down by the general DirectK)ns given by the Chanty Commission for Northem Ireland under section 65{9llbl of the Charities Act., and slate whether particular matters have come to our attenbon. Basis of indepond•nt examin•rfs report We have examined your charity financial ststements as required under section 65 of the Charities Act and our exarninalion was carried out in accordance ￿th the general Directions given by the Charity Commission for Northem Ireland under section 65{91{bl of the Charities Act. An examination includes a review of the accounting records kept by the charity and a ￿mPan30n of the financial statements presented with those records. It also includes consideration of any unusual items or disdosures in the financial statements and seeking explanations from the trustees conceming any such matters. The procedures undertaken do not provide all the evidence that would be quired in an audit and consequently no opinion is given as to whether the accounls present a 'lrue and fair, view and the report 15 limited to those matters set out in the statement below. In conneclK)n ￿th our exaM￿atiOn. no matter has come lo our attention whith gives us cause to believe Ihal in, any material respect.. accountsng records wore not kèpt in accordance with sectson 63 of the Charits"es Act the financial statements do rK>t accord with those accounting records the financial statements have not been prepared in accordance with the Statement of Recommended Practice applicable lo charits.es preparing their accounts in accordance h￿th the Financial Reporting Standard applicable in the UK and Republic of ITdand IFRS1021 there is further information needed for a proper understanding of the accounts to be reached. Independent examinerfs statement We have no concerns and have come across no other matters in o)nnectson with the examinalion to which attenlion should be drawn in this report in order to enable a proper urKlerstanding of th8 financial statements to be reached. Kieran Magill Bse K MAGILL AND COMPANY Chartered Accountants 2 Church Street Ballygawley Dungannon Co. Tyrone BT70 2HB Northem Ireland CA FCPA AFTA Date.. 8 November 2023