INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF THE PENNWOOD CHARITABLE TRUST
I report on the financial statements of The Pennwood Charitable Trust lor'the charity") for the
financial year ended 31 December 2023.
Respècttve responslbllltles of trustoas and exarninar
As the Iruslees of the charity you are responsible for the preparalion ofthe accounts in accordance
with ttte terms of the Chanlies Act (Northern Ireland) 2008 as amended by the Charities Act
(Northern Ireland) 2022. Having satisfied myself that the charity is not subject to audit under
chanty law, and is eligible for independent éxamination, il is my r&sponsibility to..
examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008 I'lhe
Charities Act'l as arn6nded by the Charities Act (Northern Ire1andl 2022,,
follow the procedures laid down in the general Directions given by the Charity Commission
for Northern Ireland under section e51gllbl of the Chanties Act,. and
state whether particular matters have come to my attention.
B•818 of Independ•nt •xamlner'8 report
I havè examined the 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 s6ction 65{9llbl of the Charities Act.
My examination included a rev16w of the accounting records kept by the charity and a comparison
of the accounts presented with those records. It also Included consideration of any unusual items
or di$c105ures in the accounts and seeking explanations from you as cttarity trusteès concèrning
any such matters.
My role is lo slate whether any matèrial matters have come to my attention giving me reasonablo
cause to b81ieve',
1. That accounting records were not kept in accordance With S&clion 63 of the Charities Act
(Northèrn Ireland) 2008 as amended by the Gh8rities Act (Northern Ireland) 2022 where
applicable.,
2. That the accounts do not accord with those accounting records..
3. That the accounts do not comply with th8 accounting requirements Charities Act,, and
4. That there is further informgtion needed for a proper understanding ol the aGGounts to be
reached.
Indopondont oxamlnfrrf8 Statsment
I have completed rny examinatson and have no cohcerns in respect of matters 1 to 4 listed abov8
and in connection with following the Directions of the Charity Commission for Northem Ireland. I
have found no matters that require drawin9 to your attention.
Mr Jonathan McNeill
For and on behalf of
PGR Chartered Accountsnls
Unil 2 Channel Wharf
21 Old Channel Road
Belfast, Co. Anlrim
BT3 9DE
Dale.. 18 October 2024