Independent Examiner’s Report to the Members of Cleveland Model Railway Club
I report to the directors on my examination of the financial statements of Cleveland Model Railway Club (“the Company”) for the year ended 31 March 2026.
Responsibilities and Basis of Report
The directors are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 and for maintaining adequate accounting records.
My responsibility is to examine the financial statements and to report to you in accordance with this report.
My examination was carried out in accordance with the ethical and professional standards applicable to members regulated by the Institute of Financial Accountants (IFA). An independent examination includes a review of the accounting records kept by the Company and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements and seeking explanations from the directors concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no audit opinion is given.
Independent Examiner’s Statement
In the course of my examination, no matter has come to my attention:
1 which gives me reasonable cause to believe that, in any material respect:
- proper accounting records have not been kept; or
- the financial statements do not accord with the accounting records; or
2 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.