2023-11-30-annual-return

SMART (NI) INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES OF SMART (NI) Wo have examin&J the financial statements of the charsty for the financial y8ar ended 30 November 2023. which comprise Ihe Stslement of Financial Activities, the Balanc8 Sheet and the related noles. This report is made solely to the charity's mernbeTs, a8 a l)ody, in accordance with the Charllle8 Act (Northern Ireland) 2008. Our work has been undertaken so that W8 might complle the financial statements that we have been engaged lo compile, report to the Board of Trustees that we have done so. and stale those matter8 that we have agreed to 8ts18 to them in this report and for no other purpose. To the fullest extent pemltted by law, we do not acGept or assume responsibility to anyone other than the charity and the charivs members. as a body. for our work, or for this report. Rospectlv• rosponslbllltios of truste88 and examlner The charty's trustees are responslbl8 for the preparatlon of the financlal statements in accordance with tha r8qulrements of the cha￿tIeS Act {Northem Ireland) 2008. The charivs trusts8s conslder that an audll is not required for this finand81 year under the Charitie$ A¢t (Northern Ireland) 2008 and that an Ind8pendent •xamlnaUon 15 requlred. It18 our responsiblllty lo.. examing Ihe financial stslemenls under section 65 of tha Charities AGt', follow the procedures lald down by the general Directlons given by the Charity Commls$lon for Northem Ireland under section 6519llb} of th8 Charities Act,. and slate whether particular matters have ¢ome lo our attention. Basls of Ind•pondont axamlnef8 report We have examinad your charity financial statements a8 required under section 65 of the Charllies Act and our examination was carried out in ac￿rdanCe wllh the general Directions given by the Charity Commlssion for Northern Ireland under section 65191{bl of the Charllles A¢1. An 8xaminatSon InGluées a revlew of tha accountlng records kept by the charity and a comparison of the financial 8lalem6nls presented with those record8. It also includes consldeTalion of any unusual items or dlsGlosure8 in the financial Slaloments and saeklng explanations from the truste9$ concarnlng any such matters. The procedur88 undertaken do not provide all the evid8nc8 that would b& requlred In an audlt and Gonsequen￿Y no opinion Is glvgn as lo whether the a¢¢ounl8 present a Irue and falr, ￿eW and the report Is limrted to those matters set out In the stst8ment b810w. In ¢onnecllon with our examinatlon, no m8tter has como to our attention whl¢h glv88 us cause to believe that In, any maleftal re8P8cI: accounllng records were not kept In acGord8nc6 with sectlon 63 of tha Charltles A¢t Ihe financial statements do not accord w41h those aGcounting records the financial statements have not been prep?r8d in accordance with the Stalemgnt of Recommended Practice applicable to charities preparing thèir accounts in accordance wlth the Fln8ncial Reporting Standard appllcable in tha UK and Republic of Ireland IFRS1021 there Is further Infomiatlon ne8ded for a proper understandlng of the accounts lo be reached. Inde￿nd&Tht examlnevs ststement We have no concems and hav¢ come across no other matters in conneGtion wllh the examlnatlon to which attenllon should be drawn In thls report in order to enable 8 proper und8rslandlng of the financlal statements lo be reaL*ed. DALY PARK & COMPANY LT Charterted Accountants 6 Trevor Hill Newry Co. Down BT34 1DN Dato: 21 October 2024