Belfast Tool Library - Charity Number 109018
Unqualified report for a charity and has an income of £250,000 or less
| was asked by the charity to act as independent examiner of the Charities Accounts in February 2026. | agreed providing | had the standing to act as examiner. | confirmed eligibility by satisfying the following conditions
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e The Charity had an income of less than £250,000 but is a company thus allowing accruals accounts that can be independently examined
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e The constitution of Belfast Tool Library allowed for the appointment of an independent examiner
e
Independent examiner’s report to the charity trustees of Belfast Tool Library
| report on the accounts of the Trust for the year ended 31 May 2025.
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
| have 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 and a comparison of the 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 2. That the accounts do not accord with those accounting records 3. 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.
CCNI ARRO7 — supporting document 5 August 2016
Independent examiner's statement
| have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, | have found no matters that require drawing to your attention.
Name: Claire Knox
Relevant professional qualification or body: CISI/FCA Address: GE Kook he (C Koad BT 2S (be
Date: 11/03/26 Signed: (lawn.