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
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