## **Independent Examiner’s Report To the Trustees of California Association** 

I report on the accounts of the California Association for the year ended 31[st] July 2022 , which are set out on pages 2 to 5. 

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

The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year   under section 144 of the Charities Act 2011 ( the Act ) and that an independent examination is needed. 

It is my responsibility to : 

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

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

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

## **Basis of independent examiners report** 

My examination was carried out in accordance with the general Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts , and seeking explanations from you as trustees concerning 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. 

## **Independent examiner’s statement** 

In connection with my 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 Act ; and 

   - to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act 

   - have not been met; or 

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

**P J E Gent FCCA Certified Accountant 26 High Street Haslemere Surrey GU27 2HW October 2022** 

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