North West Carnival Initiative (A company limited by guarantee) Independent examiner's report on the unaudited financial ststements to the dlrectors of North West Carnival Initiative We report on the acLounts of the company for ihe year ended 31 March 2024. which are set out on pages 5-13. Respectlve responsibilities of ch8rity directors and examiner. As the charity directors you are responsible for the preparation of the accounts in accordance wilh the requirements of the Companies Act 2006. Having satisfied ourselves that ihe charity is nol subject to audit under company law. and 18 eligible for independent examinalion. it is our responsibilily to: examine Ihe aLLount% under section 65 of the Charitie% ALt 2008; follow the procedures laid down in the general directions given by the Charity Commission for Northern Ireland under %eLlion 65(9){b) of ihe Chille% Aci 20011. state whether particular mallers have come lo our atlenlion. Basis of independent examiner's report We huve examined your Lharity account% required under %eLlion 65 of ihe chtieS Act and our exaininalion carried out in accvrdance wilh the gienerdl direLtion¥ given by ihe Chdi'iiy Commi%%ion for Northern Ireland under SeLlion 65191(b) of the Ch¢iritie% ALt. The examinalion included il review of the iILLounling r¢Lord% kepl by Ihe Lh¥Wity and il Lomp¢iri%on of ihe acLounl% pre%ented wilh those records. It al%u included a considerulion of any unusu¢il item% or disclvsures in the aLLounts, and %eeking explanalion% from you a% charity direcloTr conLerning any such matters. Our role is to state wheiher any material rnatters have Lome to our attention giving us cause to believe: that accounting records were noi kept in accordance wilh seclion 386 of the Companies Act 2006: th<lt the accounts do not accoixl wilh Ihose accounling records; Ih¢ii ihe aLLounts do nol Lomply wilh ihe acLounting requirements of the SeLlion 396 of ihe Companie4 Act 21N)6 and the method% and prinLiple% of the Charities Statement of ReLommended PraLtice dppliLable to Lharilies preparing iheir aLcounls in dLcordanLe with the FinanLial Reporting Standard appliLable in the UK and RepubliL of IrLland; that there is further information needed for proper under8tanding. Independent examiner's ststement We have completed oui examination and have no concerns in respeLt of the matters listed above dnd, in LonneLli()n wilh ihe following direLlion% vf Ihe Ch<Lrity Commi%%ivn for Nurlhern Ireland. we h<ive found no matters thal require drawing to your allenlion. McGroartyg Mccafferty & Company Ltd Accountants & Tax Consultants 2 Carlisle Terrace BT48 6JX Date: 18 July 2024 Page 4
North West Carnival Initiative (A company limited by guarantee) Directors Report .continued Directors Responsibilities In Relation To The Financial Statements The directors of North West Carnival Initiative for the purposes of company law are re%pon8ible for preparing the DireLtors' Annual Report and the f)nancial %tatement% in accordance wilh appli¢(Ible l¥iW and United Kingdom Accounting Standards (Uniled Kingdom Generally Accepted Accounting Practice). Company law requires the directo to prepare financial statements for each financial year, that give a true gind fair view of the state of the affairs of the charit¢ible company and of the incoming resourLes and application of resources, including Ihe income and expenditure, of the charitable company for that period. In preparing these financial stalemenls. the direclors are required to: elect suilable accounting policie% and apply them consi%tently' observe the methods and principles in the Charities SORP 2019 (FRS102); m¢ike judgement% and estimates that are reasonable and prudent. gtate whether applicable UK ALLounting Sundds have been followed, subject to any material departures di%Llo%ed and expldined in the findI)Lidl stdleinenl%' prepare the finanLial .¥tatements on the going concern basis unless il is indppropridte lo presume that Ihe ChiltY will Lontinue in busine%5. The direLlors are r¢%ponsible for mdint(iining proper aLcounttng reLords which disclose with reasoniible aLLur¢lCy klt any time the fin£inLial po%ition of. Ihe charity and enable% them to ensure thai ihe financial Stalemenl8 comply with the Cvmpanieg ALI 2006. The direLtor% are also re4ponsible for safeguarding the ats%cls of Ihe Lh(Lrity rfind henc¢ for t£iking reasonable steps for the prevention and delection of fraud and oiher irregularitie%. In so ds the direLtor.4 are aware.. -there is no relevant information of which the charitable company's independent exaaminer is undware, and -the directors have taken all the step% that they ought to have taken to make themselves aware of ¢iny relevant information and to establi%h that the independent examiner is aware of that informalion. This report is prepared in accordance with the special provisiuns of part 15 of the Companies Act 2006 relating to small companies. This report wa.s approved and authorised for issue by the B0d on 18 July 2024 signed on its behalf by Page 3