phormocL4F•rum INDEPENDENT EXAMINER'S REPORTTO THE TRUSTEES OF C W YOUNG CHARITABLE TRUST Independent examiner's statement I report on the financial statements for the year ended 31 May 2023, which comprise the Statement of financial activities {including income and expenditure account), statement of assets and the related notes. Respective responsibilities of trustees and examiner The charity's trustees {who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts in accordance with 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 responsibilityto.. examine the accounts under section 65 of the Charitie5 Act,. to follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 65{9llbl of the Charities Act; and to 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 under section 6519)Ibl of the Charities Act. The examination included a review of the accounting record5 kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters, My role is to state whether any material matters have come to my attention giving me cause to believe.. That accountin8 records were not kept in accordance with 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 accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland. NIC.. 102801 73 UnNersity Street. Belfast BT7 IHL
phormocLIF•rum That there is further inforrnation needed for a proper understanding of the accounts to be reached. Independent examiner's statement I have completed my examination and have no concerns in respect of the matters (l} 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. Finegan Gibson Ltd Chartered Accountants & Registered Auditors Causeway Tower 9 James Street South Belfast, BT2 8D DATE,. 01 March 2024 NIC.. 102801 73 University Street. 8elfast BT7 IHI