Hearth Historic Bulldlngs Trust Independent Examiner's Report For the Year Ended 31 March 2023 Independent Examinerfs Report to the Members of Hearth Historic Buildings Trust I report on the ffinancial statements of the charity for the year ended 31 March 2023 which are set out on pages 7 to 17. Respective Responsibilities of charity Members and Examiner As the charitys members (and also the directors of the company for the purpose of company law) you are responsible for the preparation of the accounts in accordan wtth the requirements of the Companies Act 2006. Having satisfied myself that the charity is not subject to audit under company law, and is eligible for independent examination. it is my responsibility to- examine the accounts under section 65 of the Charities Act (Northem Ireland) 2008: follow the procedures laid down in the general Directions given by the Commission under section 65{9)(b) of the Charilies Act; and state whether particular matters have come to my attention. Basls of Independent Examinerfs Statement 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 Iland under section 65(9)Ib) 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 includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity members conceming any such matters. My role is to state whether any material matters have come to my attenb'on giving me cause to believe: that accounting records were not kept in accordance wrth section 386 of the Companies Act 2006; that the accounts do not accord with those accounting records: that the accounts do not comply with the a¢¢ounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Charities Statement of Recornmended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102): that there is further information needed for a proper understanding of the accounts to be reached. Page 5
Hearth Historic Buildings Trust Independent Examinerfs Report (continued) For the Year Ended 31 March 2023 Independent Examinerfs Statement I have completed my examination and have no concems in respect of the matters (1) to (4) listed above and. in connection with following the Directions of the Charity Commission for Northem Ireland. I have found no matters that require drawing to your attention. This report is made solely to the charitys Members. as a bojy. in accordance with section 65(3)(a) of the Charities Act (Northem Ireland) 2008 and regulations made under section 66 of that Act. My work has been undertaken so that I might state to the charitvs Members those matters l am required to state to them in an Independent Examinerfs 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 charitys Members as a body, for my work or for this report. Signed.. L_o Dated: 3 October 2023 Brian Clerkin, FCA Independent Examiner ASM (B) Ltd Chartered Accountants and Registered Auditors 4th Floor Glendinning House 6 Murray Street Belfast BT16DN Page 6