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