Heart ofDown Riiral SocifÉy lid Aniillal reportfor the year elided 31" July 2023 Page 4 Independent Examiner'5 Report to the Trustees of Heart of Down Rural Society Ltd I report on the accounts of the chartly for ihe year ended 3 1st July 2023 which are set out on page.% 6 to 14. Respective responsibilities of Trustees and Examiner As the charit52 S trustees (who are also the directors of the company for the purpo.scs of company law) you iesw)nsible for the ptepar4•tion ot the accounts in accordance with the iequirements of the Companies Act 2(X)6. Having .8atisfied myself that the charity is not %ubjeci to audit under company law and is eligible for indepcndcnt examination, it is my reswnsibilitv to.. examinc the ac¢ounts undcr scction 65 of thc Charttics Act. to tollow the procedures laid dow.n in ihe general Directions given by the Charity Commission for Nonhern Ireland under section 65(9)(b) of the Charitie5 Aci- and to state whethei particul& tEJatlers have Lrne lo my altention. Basis of Independenl Examiner's report I have examined your charity accounls as required under seclion 65 of ihe Chariltes Act and my ex(Imin<ttion was cined vut in ¥iccordanLt with the ¥eneTal Directions gii'en by the Charity commis.sion for Northcrn Ircland Under.CtIOn 65(9) of the Charities Acl. The examination included review of the accounling records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual ilerns or disclosures in the accounts and seekitkg explanations from you as charity trustees concerning any such niatters. My role is to slale wheiher material matter.s have come lo my allenlion giving me cause to believe-. l. That accounting records were not kept &s required by section 63 of ihe Charities Act 2. That the accounts do not accord with tho.se accounting records 3. Thilt the accounts do not comply with the accounting iequirement.s of the Charitie% Act 4. That there 1% further infonnaiion needed for a proper under%iandino of the account.8 to be reached.
Heart of Down Rural Society ltrd Auiiual reportfor ¢he)ear ended 31" July 2023 Page 5 Independent examiner's qualified slatement I have completed niy examinaiion and have no concerns in respect of ihe matters ( l ) to {4) listed above (Ind. in connection wilh following the Direction% of the Charity Commt$5ion for Nurthetn Ireland. I have foulld no m<ltte15 Ihal iequiie di(Iwing io your aitention. Thomas Vint FCCA For and on behalf of S.M. ViDt & Co Chartered Certified Accountanls & Registered Auditors 8 Newry Road Banbridge BT32 3HN