Rostrevor Men's Shed
INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES
OF ROSTREVOR MEN'S SHED
We have examlned the flnandal statements of the charity for the financlal year ended 31 December 2022, whlch
comprise the Financial Statements. the Accounting Policies and the relaied notes.
This report is made solely to the charitls membern. as a body. in 8(xordance with the Charities Act (Northem
Ireland) 2008. Our work has been undertaken so Ihal we might compiS6 the financial slalemenlg Ihat W8 have been
engaged lo compile, report lo the Board of Trustees Ihal we have done so, and state those mallers Ihal we have
agreed to state lo them in this report and for no other purpose. To the fullest extenl permitted by law, we do not
accept or assume responsibilily to anyone other than th6 charity and Ihe charity's members, as a body, for our work,
or for this report.
Respective responslbllltles of trustees and examlner
The charity's trustees are responsible for the preparation of the financlal slalements in accordance wlth the
requlremenls of the Charities Act {Northern Ireland) 2008. The charity's Iruslees consider that an audll Is not required
for this financial year under Ihe Charities Act {Northern Ireland) 2008 and Ihat an independent ex8minalion is
requlred.
It Is our responslblllty to..
examSne the finanual slalements under section 65 of the Charities Act.
follow the procedures laid down by Ihe general Direc1K￿s given by the Charity Commlsslon for Northern Ireland
under section 65(gllbl of the Charities Act., and
stale whether particular mallers have come lo our attentlon.
Ba$1$ of Independent examlner's report
We have examined your charity financial statemenls as requlred under section 65 of the Charities Act and our
examination was carried out in accordance wilh Ihe general Directions given by the Charity Commission for Northern
Ireland under secllon 65{9){b) or the Charities Act. An examination Includes a review of the accounting records kept
by the Charlty and a comparison of Ihe financial statements presenled with those records. It also Includes
conslderalion of any unusual items or dlsclosures in Ihe financial slalemenls and seeking explanations from the
Iruslees concernlng any such matters. The procedures undertaken do not provSde all the evidence that would be
requlred in an audit and consequently no opinion is given as to whelher Ihe accounts present a 'lrue and falrf vlew
and the report is limited lo those matters sel out in the statement beb)w.
In connection with our examinatlon. no maller has come to our attention whlch glves us cause to believe that In, any
malerlal respect..
accounting records were not kepl in accordance wllh sectlon 63 of the Charities Acl
the financial slalemenls do not accord with those accounting records
there is further information needed for a proper understanding of Ihe accounts to be reached.
Independent examiner's statement
W8 have no concems and have come across no other matters in connection with the examlnatlon to which allention
should be drawn in this report in order lo enable a proper understanding of the financial slalements to be reached.
Jo
MACMAHON
co
Ch
ered Accounlants & RegIsle￿d Audiiors
112 Camlough Road
Newry
Co. Down
BT35 7EE
Northern Ireland
Date: 15 June 2023