Black Mountain Shared Space IA company limited by guarantee, not having a share capital) INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF DIRECTORS OF BLACK MOUNTAIN SHARED SPACE I have examined the financial statements of the charity for the financial year ended 30 April 2023, which comprise tho statement of Financial Activities (incorporating an Income and Expenditure Acwunti, the Balan Sheet and th8 related notes. This report is made solely to the charity's members, as a body, in accordance wtslh Chapter 3 of Part 16 of the Companies Act 2006. My work has been undertaken so that I mlght compi18 tho financlal statements that I have been engaged lo compile, report lo the Board of Directors that I have done so, and state those mallers that I have agreed to stale to them in this report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity'8 members, as a body, for my woth, or for this report. Respectlve responslbilitles of diroctors and •xamlnor The chaiity's truste8s (who are also the directors of the company for the purposes of company lawl are responsible for the preparallon of the flnanci81 stal8monls in accordanc8 wlth the requirements of Ihe Companies Act 2006. The charity's directors consider that an audit Ss not required for this flnanclal year undor Chapter 3 of Part 16 of the Companies A¢t 2006 and that an Indtsp8ndent examlnatlon Is required. It Is my r8sponsiblllly to: examine the fi'nancial statements under secllon 65 of the Charflie5 Act- follow the procedures lald down by the general Directions giv6n by the Charity Commlssion for Northern Iroland under secllon 65191{bl of the Charili8s Act. and state whether particular maller8 have come lo my attention. Ba51s of Independènt examiner's report I hav8 examlned your charity financial sta18m8nls as qUIred under section 65 of the Charities Act and my examinallon was carried out in accordance with the general Direction$ given by the Charity Commission for North&rn Ireland under section 6519llb} of the Charities Act. An examinatlon Includgs a review of Ihe accounting records kept by the Gharity and a comparl$on of the financial statements presented with those records. It al$0 Includes ¢ornsiderallon of any unusu81 It8ms or disclosures in the flnanclal statements and seeking explanatlons from the directors conc6rning any such matters. The procedures undertaken do not provlde all tho ovldence that would be requlred in an audit and ¢on$equently no opinion is given as to whether the a¢¢ounts piesent a 'lrue and fail view and the report Ss IlmSled to those mallers sel out In the statement b810w. In connection with my examination, no malteT has come lo my attention which gfves me caus8 to believe that in, any material respect.. accounting records were not kept In accordanGe wllh sect40n 386 of the CompaniBS Act 2006 the financSal statements do not accord with those accountSng records the financial statements have not been prepared in 8c¢ordance with the accounting requirements of 8ecllon 396 of the Companies Act 2006 and with the methods and princlples of the Statement of Recommended Practice applicable lo charities preparing their accounts In accordance with the Financlal Reportlng Standard appllc8b18 In the UK and Republic of Ireland {FRS1021 lhe is further information needed for 8 proper understandlng of the accounts to be reached. Indopondent examlner's Statement I have no conc&rns and have come across no olhei matters In connection with the examination lo which attentlon should be drawn in this report in order to enable a proper understanding of the financlal slalements to be reached. DALY PARK & COMPANY L Chartered Accountants and Registered Auditors 6 Trevor Hill Newry Co. Down BT34 1DN Northern Ireland Datg: 6 February 2024
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