Flrst Management Services INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES OF FIRST MANAGEMENT SERVICES I have examined the financial statements of the charity for the finanGial year ended 31 March 2024. which comprlse the Financial Statements and the related notes. This report is made solely lo the charity's members. as a body, in accordance with the Ch8riti8s Act INortheTn Ireland) 2008. My wotk has been undertaken so that I might Compl the financial slalements that I have been engaged lo compile, report to the Board ofTruslees that I have done so, and stale those mattors that I have agreed lo stale to them in thi5 report and for no other purpose. To the fullest exlenl permitted by law. I do not accept or assume responsibility to anyone olher than the ch8rlty and the charity's member5, as a body. for my work, or for this report. Respective responsiblllties ot trustees and examlner The charity's Iruslees are responsible for the propaialion ofth9 financial slalerrtenls in accordance with th8 iequirenienls of the Charities Act {Northem Ireland) 2008. The charity's Iruslees consider that an audit is not required for this financial year under the Chariles Act (Northem Ireland) 2008 and that an independent examination is requlred. It is my responsibility to= examine the financial statements under section 65 of the Charities Act., follow the procedures18id down by the general Direciions given by the Charily Commission for Northern Ireland under section 65(911bl of the Charitses Act: and stale whether P3rticular matters have come lo our attention. Basls of Independent examiner's report I have examined your charity financi81 slalements as required under section 65 of the Charities Act and my examination was carried out in ac¢ordan¢e with th& genèral Directions given by the Charity Commission lor Northern Ireland under section 65i9iibl of the Charities Act. An examination includes a review of the ac¢ounling records kept by the charity and a comparison of the financial statements presented with those records. It also includes considerats'on of any unusual items or disclosuS in the fir¢ancial statements and seeking explanations from the Irv5te¢s coneerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and ¢on5equently no opinion is given as to whelher Ihe accounts present a 'lrue and fairf view and the report is limited lo those mattels set out in the statement below. In Gonfbection with my examination, no matter has come lo my atlenllon which gives me cause to believe that in, any material respect.. accounting records were not kept in accordancg with section 63 of the Charities Act the financial slalemen15 do not accord with those accounting records the financial statements have not been prepared in aecordance with thè Slatemellt of Recommended PracliGe applicable lo charities preparing their accounls in accordance with the Financial Reporting Standard appIlble in the UK and Republic of Ireland IFRS1021 there is further information needed for a proper understanding of the accounts lo be reaGhed. Independenl examiner's statemènt I have no Concerns and have come across no other matters in connection with the examination to which attenlion should be drAwn in this report in order lo en8ble 8 proper understanding of the financial statements to be reached. GONOR EANNEThA BAIHONSI 8 Killins Wood Avenue Mounffield Omagh Co Tyrone BT79 7UT Date: 28 January 2025
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