WILLIAM WILSON WILLIAM WILSON harteredAccountants 25 Shoro Flrx4d Hol(m)d BT18 9HX +44 10128 9? 0240 %YbWi.%VW0UnIanGY,M Rathgael Gymnastic5 and Tumbling Club Report of the Independent Examiner to the Trustees of the charitable company on the accounts for the year ended 31 March 2023 I report to the Trustees on my examination of the financial statements of the charitable company on pages 10 to 25 for the year ended 31 March 2023 which have been prepared in accordance with the Charities (Northern Ireland) Acl 2008, as amended (the Act} and with the Financial Reporting Standard 102, (effective 1 st January 2016) as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in Northern Ireland (CCNI) , and under the historical cost convention and the accounting policies set out on page 16. Respective responsibiliti88 of tho Trustees and the Independent Examlner and the basis of the report As described on page 5, you, the charitable company's Trustees, who are also the Directors of the Company for the purposes of Company law, are responsible for the preparation of the financial statements in accordance with the Companies Act 2006, the Charities (Northern Ireland} Act 2008, as amended and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view. The Trustees consider that the audit requirement of 65{2) of The Charitie5 (Northern Ireland} Act 2008. as amended (The Act) does not apply, and that there is no requirement in the memorandum and articles of the charity for the conducting of an audit, and that the accounts do not require an audit in accordance with Part 16 of the Companies Act 2006 and that no member or members have requested an audit pursuant to Section 476 of the Companies Act 2006. As a consequence, the Trustees have elected that the financial statements be subject to independent examinats'on. Having satisfied mysolf that the finanGial statements are not required to be audited under any legal provision, or othetwise, and are eligible for independent examination, it is my responsibility to=_ a) examine the financial statements of the charity under Section 6513) of the Act- b) follow the applicable procedures in the Directions to Independent Examiners made by the Charity Commission in Northern Ireland and., c) state whether particular matters have come to my attention.
WILLIAM WILSON WILLIAM WILSON Chartered ACuntaI1ts 25 Shcr8 Roa Hol) BT18 9HX +4410128 9592 0240 wwvi w1C¢UntanC¥.¢orn Rathgael Gymnastics and Tumbling Club Report of the Independent Examiner to the Trustees of the charitable company on the accounts for the year ended 31 March 2023 Basis of Independent Examiner's Statement and scope of work undertaken I conducted my examination in accordan with the Directions to Independent Examiners made by the Charity Commission in Northem Ireland, setting out the duties of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charitable company and of the accounb.ng systems employed by the charitable company and a comparison 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 you, as Trustees, Conrning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of eviden relevant to the amounts and disclosures made, the financial statements comply with the SORP. The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide. Consequently, I do not express an audit opinion on the view given by the financial ststements, and in particular, l express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below. I planned and perfomied my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report l obtained written assurances from the Trustees of all material matters. Independent Examiner's Statement. Report and Opinion Subject to the limitations upon the scope of my work as detailed above. I have completed my examination.. and can confirm that"_ The accounts of this charitable company are not required to be audited under Part 16 of the Companies Act 2006" The gross income of the charitable company in the year ended 31 March 2023 appears to exceed the sum specified in Section 65(4} of the Act, namely £100000, and that l am qualified to act as Independent Examiner in accordance with that section by virtue of my being a qualified member of Member of Chartered Accountants Ireland;
WILLIAM WILSON VIILLIAM WILSON cnarterédA¢wunianis 25 Shcre Road 8T18 9HX +4410128 gS92 0240 4.wwacccunlanGy.com Rathgael Gymnastics and Tumbling Club Report of the Independent Examiner to the Trustees of the charitable company on the accounts for the year ended 31 March 2023 This is a report in respect of an examination carried out under 65(3) of the Ad and in accordance with D1CtionS to Independent Examiners made by the Charity Commission in Northem Ireland which may be applicable., and that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:_ accounting records were not kept in SpeCt of the charity as required by Section 386 of the Companies Act 2006 and Section 63 of The Charities (Northern Ireland) Act 2008, as amended., when preparing accounts on an accruals basis, to prepare financial statements which accord with the accounting records and comply with the accounting requirements of the Act and the Regulations setting out the fom and content of charity accounts; have been prepared in accordance with the methods and principles set out in the FRS 102 SORP {Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019}, (The SORP). have been prepared in accordan with the methods and principles set out in the FRS 102 SORP (Ststement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP}. have not been met or to which, in my opinion. attention should be drawn in my report in order to enable a proper understanding of the accounts to be reached. Signed:. lan7 William Wilson - Independent Examiner Member of Chartered Accountants Iland William Wilson Chartered Accountants 25 Shore Road Holywood BT18 9HX This report was signed on 20 November 2023