2024-12-31-annual-return

ECF Trust IA company limited by guarantèe. not hzving a Sha￿ capitsll INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES OF ECF TRUST We have examined the finan￿81 ststemenls of the company for the finanaal year ended 31 December 2024. which omprise the Slalemenl of Financial Activit￿S lin¢orporaling an Income and ExpendituR Attounll, the Balance Sheet and the related notes. Respective responsibilities of trustees and examiner The company's Iruslees (who are also the difeelois of the company for thè purposes of company lawl are responsible for the preparation of the financial slalemenls in accordance with the requirements of the Companies Ael 2006. The company's Iruslees consider that an audit is not required for this financial year under Chapter 3 of Part 16 of the Companies Act 2006 and that an independent examinatron is required. 11 is our responsibility lo.. examine the financial statements under section 65 of the Chaiib'es A¢t'. follow the procedures laid down by the general Directions given by the Charity CommissKin for Northefn Ireland under section 65i9iib) of the Charits"es Act., and stats whether partl'cular matters have come to our attention. 8asls of Indèpgndent examlnerfs report We have examined your company financial stslemenls as required under sectson 85 of the Charities Acl and our examination was carried out in accordance with the ggner31 Direclions given by the Charity Commission for Northem Ireland under section 6519llbl of the Charities Act. An examinabon includes a review of the a¢counling reeords kept by the company and a comparison of the financial statements piesented with those records. 11 also includes consideTalion of any unusual items or dis¢l0$u￿$ in the financial slalements and seeking explanations from the trustee5 concerning any such matters. The procedures undertakén do not yovide all th¢ evidence that would be required in an audit and consequently no opinion is given as lo whether the acwinls piesent a 'true and fair. view and the report is limited to those matters sel out in the statement below. In ¢onne¢lion with our examination, no matter has cthme to our attention which givas us caus8 to beI￿ve that in, any material respe¢l'. accounting records wère not kept in accordance with section 386 of the Companies Act 2006 the financial statements do not accord with those accounting records the financial slalemenls have not been prepared in accordance with the accounting requirements of section 396 of the Companies Act 2006 and with the mathods and prineiplés ofthe Statémènt of R6¢omrnended Practice applicable lo Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republie of Ir8land IFRS1021 there is further infomalion needed for a proper understanding of the accounts lo be reached. Inde￿ndent examiner's statement We have no concerns and have ¢om8 across no other matt•r5 in connecb'on with the examination lo which attention ho be drawn in this ort in order to enable a proper understanding of the financial Statements lo be rea¢hod. LY PARK & COMPANY hartered Accountants 4 Carnegie Street Lurgan Craigavon Co. Armagh B T66 8AS Northern Ireland TD Date: 26 June 2025 10