Independent examiner's report to the charity trustees of 'Friends of the Zoo,.
I report on the accounts of the Friends of the Zoo for the year ended 3151 December
2023, which are set out on pages 1 to 2.
Respective responsibilities of charity trustees and examiner
As the charity's trustees you are responsible for the preparation of the accounts in
accordance with the Charities Act (Northern Ireland) 2008.
It is my responsibility to:
Examine the accounts under section 65 of the Charities Act
Follow the procedures Said down in the general Directions given by one
Commission under section 65{9)(b) of the Charities Act
State whether particular matters have come to my attention.
Basis of independent examiner's report
I have examined your charity accounts as required under section 65 of the Charities
Act and my examination was carried out in accordance with the general Directions
given by the Charity Commission for Northern Ireland undersection 65(9){b) of the
Charities Act.
My examination included a review of the accounting records kept by the charity and
a comparison of the accounts presented with those records. It also included
consideration of any unusual items of disclosures in the accounts, and seeking
explanations from you as charity trustees concerning any such matters.
My role is to state whether any material matters have come to my attention giving me
cause to believe:
1. That accounting records were not kept in accordance with section 63 of the
Charities Act
2. That the accounts do not accord with those accounting records
3. That the accounts do not comply with the accounting requirements of the
Charities Act
4. That there is further information needed for proper understanding of the
accounts to be reached.

Independent examiner's ststement
I have completed my examination and have no cOn￿rnS in respect of the matters (1)
to (4) listed above and, in connection with following the Directions of the Charity
Commission for Northern Ireland, I have found no matters that require drawing to
your attention.
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