2024-08-31-annual-return

Friends of Cabragh INDEPENDENT EXAMINER'S REPORTTO THE BOARD OF TRUSTEES OF FRIENDS OF CABRAGH We have exarnined the finaTKial statemenls of (tsrity for the finanrA year ended 31 Au9USt 2024, vthich comprise the Statement of Finanoal Activibes, the BalarKe Sheet and the rdal&J notes. This report is made solety to the drity's members, as a tthy. in a¢xordance with the Charitses Act (Northem Ireland} 2DJ8. Our work has been undertaken so thal we might compile the finarKial statements that we have been engaged to compile, report to the Board of Trustees that we have done so. and state t￿se matters that we have agreed to state to them in this report and for no other purFN)se. To the fullest exlent permitted by law, we do not 8￿p1 or assume responsitslty lo anyone other than the chanty and ¢anVS members, as a bffj. for our work, or for this report. Respo¢tlve responsibilities of truslms and exafflin•r The chanty's trustees are responsit4e for the preparation of the financial slatements in awrdance wth the requirements ol the Charilies Act (Northem Ireland) 2CQ8. The charity's twstees consider that an audil is rL)t required for this financial year under tre Charibes Act (Northem Ireland) 2iJ)8 arKI that an independent examination is required. 11 is our responsibility to". examine the finanoal ststements under set'cffl 65 of the chant￿ Acl" follthv the prO￿dureS laid down ty the gertral Oirecbons given by the Chanty Commission for Northem Ireland under section 65{9llb) of trE Charthes and state whether partI￿lar mattefs have come to our attents.￿. Basis of indepgndent examlnees report We have examined your charity finanoal Statements as required uTrJer sec'on 65 of the Chanb'es Act and our examination was 13rried out in accordance wrth Ihe general Directions 9iven by Ihe Charity CommissiC￿ for Northern Ireland under section 65191{bl of Ihe Chanties Act. An examination indudes a review of the aLxounb"ng records kept by the ¢hanty and a comparison of the ffinanaal ststements p￿sented Nmlh Ihose records. It also indudes ¢onsideraiion of any unusual ilems or disdosures in the finar)rJal statement5 and seeking explanations from the truslees cor￿eming any s￿h matters. The procedures undertaken do not provide all the evthnce that would be required in an audit and cOnseque￿IY Th) opinion is given as to whelher the accounts present a true and fairf view and the report is limited to those matters set tyjt in the statement below. In ojnneth'on V￿th our examinats'on, no matter has come to our attenb.on whith gves us ￿use to believe that in, any material respect.. accounkn.ng records were not kept in ￿tr￿ance V*ith seth.on 63 ofthe Charities A the finanaaS statements th) nol accord wrth those accountiry records the finanoal statements have not been prepared in ao))rdance wth the Statement of Recommènded Practice applicable to char￿.e$ preparing their accounts in accordance vnth the Finanaal RekK)rting Standard appl￿ble in the UK and Republic of Ireland IFRS102) there Is fijrther infomats'C￿ needed for a proper urvJerstsndirKJ of tre aLrounts to be reached. Independent examinerfs ststement We have no concems and have come across no other matters in connedion vith the examination to which attention should be drawn in this report in order to enable a proFer understsnding of the finanoal statements to be reached. Kioran Mag Bsc (Econ) FCA FCPA AFTA K MAGILL AND COMPANY Chartered Accountsnls 2 Chufth Street BallYg￿eY Dungannon Co. Tyrone 8T70 2HB Northem Ireland Date: 18 Novem￿r 2024