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