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 disclosu￿S 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 appIl￿ble 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