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## **HIGHER GROUND ASSEMBLY** 

## **Accountants / Independent Examiner's Report For The Year Ended 31st December 2024** 

We have examined the financial statements on pages 2 to 10 which have been prepared in accordance with the accounting policies set out on page 4. 

## **Respective responsibilities of the trustees and independent examiner** 

The charity trustees are reponsible for the preparation of the financial statements. 

The trustees consider that an audit is not required for this year (under section 144 (2) of the charities (Act 2011)  (the 2011 act). 

## It is our responsibilities to: 

- examine the accounts (under section 145 of the 2011 Act; 

- follow the procedures laid down in the General Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act; and 

- to state whether particular matters have come to my attention. 

## **Basis of independent examiner's report** 

Our examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the organisation and a comparison of the accounts presented with those records. It also includes consideration of unusual items or disclosures in the accounts and, seeking explanation from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently, I do not express an audit opinion on the view given by the accounts. 

It is our responsibilities to form an independent opinion, based on my examination, on those financial statements and to report on my opinion. 

## **Independent Examiner's Statement** 

In connection with our examination, no matter has come to my attention: 

- 1) which gives me reasonable cause to believe that in any material respect the requirements 

- to keep accounting records in accordance with section 130 of the 2011 Act; and 

- to prepare acounts which accord with the accounting records and to comply with the accounting requirement of the 2011 Act have not been met. 

- 2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 

## Signed: 

## Flourish Global Consulting 

27th September 2025 

Date 

(A firm with Chartered Accountants & Management Consultants) Unit 9 Challenge House 616 Mitcham Road Croydon CR0 3AA