**Report of the Independent Examiners to the Trustees I report to the Trustees on my examination of the financial statements of the charitable company on pages 8 to 20 for the year ended 30 September 2022 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) as modified by FRS 102 SORP.** **(Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2019 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) and under the historical cost convention and the accounting polices set out on pages below:** ## **Respective responsibilities of the Trustees and the Independent Examiner and the basis of the report** **As described on page 6, you, the company’s trustees, who are also the Directors of the Company for the purposes of Company law, are responsible for the preparation of the financial statements in accordance with the Companies Act 2006, the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice applicable to smaller entities. and for being satisfied.** **The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the memorandum and articles of the charity for the conducting of an audit, and that the accounts do not require an audit in accordance with Part 16 of the Companies Act 2006 and that no member or members have requested an audit pursuant to of Section 43(2) of the charity act.** **Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination:** **1. examine the financial statements of the charity under Section 145 of the Act.** **2. follow the applicable procedures in the Directions given by the Charity Commission under section 145(5)(b) of the Act.** **Report of the Independent Examiners to the Trustees** **Basis of Independent Examiner’s Statement and Scope of work undertaken.** **Since the charitable company's gross income exceeded 250,000, the charitable company's examiner must be a member of a body** ## **DESTINY APOSTOLIC CHURCH INTERNATIONAL LIMITED** **listed in section 145 of the Act. I confirm that I am qualified to undertake the examination because I am an authorised member of CHARTERED AND CERTIFIED ACCOUNTANT, which is one of the listed bodies.** **I report in respect of my examination of the charity's financial statements carried out under s145 of the Act. In carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act setting out the duties of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charitable** **company and of the accounting systems employed by the charitable 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 you, as Trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP.** **The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees during the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit go beyond the limited assurance that an independent examination can provide.** **Consequently, I do not express an audit opinion on the view given by the financial statements and, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statements below.** **I planned and performed my examination to satisfy myself that the Objectives of the independent examination are achieved and before finalising the report, I obtained written assurances from the Trustees of the material matters.** **Report of the Independent Examiners to the Trustees** **Independent Examiner’s Statement, Report and Opinion** 1 ## **DESTINY APOSTOLIC CHURCH INTERNATIONAL LIMITED** **Subject to the limitations upon the scope of my work as detailed above, I have completed my examination; and can confirm that: - The accounts of this charitable company are not required to be audited under Part 16 of the Companies Act 2006:** **This is a report in respect of an examination carried out under 145 of the Act and in accordance with Directions given by the Charity Commission under section 145 (5) (b) of the Act which may be applicable:** **and that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: -** **accounting records were not kept in respect of the charity as required by Section 386 of the Companies Act 2006 and Section 130 of The Charities Act 2011. The financial statements do not accord with those records or** **The financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in section 396 of the Companies Act 2006 other than any. requirement that the accounts give a 'true and fair' view, which is not a matter considered as part of an independent examination. Have not been prepared in accordance with the methods and principles set out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2019 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP).** **I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report to enable a proper understanding of the financial statements to be reached.** ## **Emmanuel Vin-Kabb, FCCA** ## **EMMANUEL VIN-KABB – independent Examiner** ## **VINKEA and ASSOCIATES LTD** **UNIT 133 548-550 Elder house Elder Gate, Milton Keynes Bucks** 2 DESTINY APOSTOLIC CHURCH INTERNATIONAL LIMITED MK9 ILR This report was signed on 15 May 2023.