THE BETHANY COMMUNITY TRUST INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE BETHANY COMMUNITY TRUST l report lo the trustees on my examination of the financaal ststements of The Bethany Community Trust {the charty) for the year ended 31 Decernber 2023. Responsibilities and basis of report As the trustees of the charity land also its directors for the purposes of corywany law) you are responsit4e for the prep8rats.on of the financial statements in accordance wrth the requirements of the Companies Act 20C6 Ilhe 2006 Act). Having satisfied myself Ihat the finanrial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity's financial statements carried out under section 65 of the Charities Act (Northern Ireland) 2008 (the 2008 Act). In carrying out my examination I have followed all the applicable Oireclions given by The Chanty Commission for Northem Ireland under section 651911b) of the 2008 ACL Independent examlnerfs statement I have compleled my examination. I confirm that no matters have come to my attenlion in connection with the examination givin9 me Cause to believe that in any material respect.. accounting records were nol kept in respect of the thartty as required by section 386 of the 2006 Act,. or the financial statements do not accord wlh those records., or the financial statements do not compty with the accounting requirements of section 396 of Ihe 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent exarninalion.. or the financial statements have not been prep8reO in accordance wth the methods and prrnciples of the statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance wth the Financial ReportÉng Standard applicable in the UK aThJ Republic of Ireland IFRS 102). I have no concerns and have come across no other matters in conneclion with the examination lo which attention should be drawn in this report in order to enable a proper Ltnder51anding of the financial statements to be reached. f f S L fofFM(S PFS & Partners 16 Main Slreel Limavady BT49 OEU Dated." 27 February 2024
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