Independent Examiner’s report to the charity trustees of Friends of Maine
I report on the accounts ofthe Friends of Maine for the year ended 31 March 2026
Respective responsibilities of charity trustees and examiner
As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008.
It is my responsibility to:
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e examine the accounts under section 65 of the Charities Act;
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e follow the procedures laid down in the general Directions given by the Commission under section 65(9)(b) of the Charities Act;
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e state whether particular matters have come to my attention.
Basis of independent examiner’s report
Ihave 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 65(9)(b) of the Charities Act ~~.~~
My examination included a review of the accounting records kept by the charity anda comparisonofthe accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters ~~.~~
My role is to state whether any material matters have come to my attention giving me cause to believe:
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That accounting records were not kept in accordance with section 63 of the Charities Act;
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That the accounts do not accord with those accounting records;
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That the accounts do not comply with the accounting requirements of the Charities Act;
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That there is further information needed for a proper understanding of[the][ accounts][to][be] reached.
These accounts have been prepared on a receipts and payments (cash) basis. As such, they reflect incoming and outgoing cash transactions during the year and do not include adjustments for debtors, creditors, or other accruals ~~.~~ My examination has therefore been undertaken on this basis.
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