2023-03-31-accounts

Names and addresses ofadvisers (Optional information)	Names and addresses ofadvisers (Optional information)
T ofadviser Name	Address
Name ofchief executive or names	ofsenior staff members (Optional	information)
~ a	a ~
Description ofthe charity's trusts
Type ofgoverning document	Trust Deed dated 21 May 2006
How the charity is constituted	Trust
Trustee selection methods
	Appointed by resolution ofTrustees
Additional governance issues (Optional information)
You may choose to include additional information, where relevant, about: ~ policies and procedures	There are three Trustees who meet regularly, including by telephone or video calls, to discuss the charity on an ad hoc, as needed basis. The Trustees make all decisions in relation to the charity. The charity does not have any employees orstaff.
adopted for the induction and training oftrustees;	The Trustees are provided with the guidance Charity Commission.			for trustees		issued by	the
~ the charity's organisational structure and any wider network with which the charity	The charity does not have any relationships other charities or organisations.		with related			parties or any
works;
~ relationship with any related
parties;
~ trustees' consideration of
major risks and the system
and procedures to manage
them.
	~ ~
Summary ofthe objects ofthe charity set out in its governing document	The charity's overall objectives are: the relief ofpoverty, distress, sickness and suffering; the provision ofshelter, care, food, clothing and medical supplies and treatment; the provision ofand promotion of education and training to children and adults; primarily but not exdusively in Sri Lanka.

~ ~	~ ~	a a ~ ~ ~
Summary ofthe main achievements ofthe charity during the year		The charity represents the principal source offunding ofthe Rainbow Centre in Sri Lanka and the operations ofthe Rainbow Centre would cease without this funding.
		The Rainbow Centre in Sri Lanka is a unique and much praised provider ofeducation, healthcare, food and support to children and their families
		from deprived backgrounds in south-west Sri Lanka. It is registered as an NGO in Sri Lanka.
		During 2022/23, the operations ofthe Rainbow Centre in Sd Lanka have
		normalised from the government-required, coronavirus-related
		lockdowns. In September 2022, the Rainbow Centre expanded its education and welfare activities to include a Saturday school.
		The Rainbow Centre in Sri Lanka continues to make good progress expanding and improving its activities with the recruitment ofadditional
		teaching staff and the provision of more staff training.
		The Trustees believe that the charity has substantially achieved its objectives for the year.

ed on be	half	ofthe charity	's tr	ustees
		Signature(s)
		Full name(s)	Alasdair Gordon Nagle
Position	(eg	Secretary, Chair,		Trustee
			etc)
				4July 2023

						Unrestricted	Restricted funds	Restricted funds	Restricted funds	Restricted funds	Endowment
	Categories	Details				funds					funds
81Cash funds		Cash at	bank			toucsrcs)E 33,367		to	nearest E		to nearest f
		Money msrkul		deposits		330,431
				Total cash funds		sss,sss
		(83ISSbr)88888		wlIhIlulr PIs888Punucus 888888as))
						Unrestricted	Restricted			funds	Endowment
						funds					funds
		Details				tu uusrusl f		lo	nearest E		to uuuruulf
82Other monetary assets
						Fund lo which asset					Current value
83Investment assets		Details				be)cuss					(cpa coul)
						Fvlul to which Sssut					Current value
84Assets retained for the		Details				bul					(ops ousl)
charity's own use
											(optional)
						Fund lu which		Amount		duu	When duu
85Lish(fit(os		Details				nabnlty relates		(cpUSSSI)
Signed by one behalf ofas the	or two trustees on trustees			Sgnature		Print Name					Date ofapproval
			/WQ		ft	Alasdair Gordon		Na	le		044ul-22

independent examination finalisation		Comments,	inl5als and date
1. Ihave reviewed in detail the financial statements Iaccount and statement and the supporting schedules anSe.	lead
2 I have completed the ovwsll review as scheduled alA31.
3. I have docunwnled my decisions regwding the points brought lo my altenfion (add schedule
reference)		Y
4. Iam sabsfied that the pans detailed atsechon Bwere appropriate forthis assignment.
5. Ihave confirme Sat ah my and the managers revaw points have been ssfisfsrriorily wsrrivsd schedule mference), 5. Iconfisn that where mlevant spp 'ale safeguanls have been xnplerrwnted toaddmss any 'independence' issues Iderelled onf12orthmughorri the exwninalion,	(add		Y v/
7. Ihave discussed the nwiew and the accounls with senior sts5ofthe charfiy. and members ofthe tnstees, as documented (edd schedule referees). 8. Vgrilten representations have been reosived fmm managemwri as appmprisle.			I/I Y
9. Iam safisfied that adequate work has been performed and remntsd wfih raged togohtg concern. Gven Ihe avel ofconcern, Iconcur that anxoprisle disdosum, ifany, has been made in the finanoal statemerris
and itrelevant the examination reporL

Overall review ofthe financial statements		Nofea (mfar toother scheduhrs where appficable)
1.Consider whefiwr the rmancisl statements Iaccount and statement adequalsly rsfiact the Inkxmafion explanabons pmviously obtabiad and condusicns maenad dumg Ihe course ofthe exambtatke. fina nda	and
2. Consider whether any new fadon have been revealed which may atfixri the presentabon of ordisckwum in, the financial statements.
3. Ccnsidsrwhether tha msulls of analytical procedures appfied (Sedion C)show that the ststemenls are consistent with our knorriedge ofthe charily's affairs.
4. Consider whether the presentallon adopted inthe finandal sbriernenls may have been unduly infiuenced bythe hostess' desim topresent matters in a I'svoursble or unfavourable ligM.
5 Consider tlw potereal impact on the finandsl stalemen!s Ieeoctmt and statement ofthe aggregate of rxrcorrectsd misslatemants (including those arising from Mas in makbrg accounsog estimates idenfified) during Ihe course ofthe examina5on and the preceding pmiod's examinatkm 5any.		W/If),
6. Ifconediorw lobe made to the accounting mcords. has tnwtee appxw el been sought and cbtwned? Ensum that Income Iasset levels for audit have nol been breached.		'tv)/4,
7. Revimv:
bansfms loorbum resbkted Idesignated fund accounts; afiocabon d income end expenditure between daererri fund categories; pmsenlation ofspecial or insgular mcome and expandibxe;
adequacy ofyear and funds tomeal futum lisbfiawe
disclosum ofrastridad funds.
8. (England 3wales and Northern Ireland) Evaluate the reasonableness ofany material estbnsles or iudgments made in preparing the accounts.
9. Enqwe wfih the bustees astowhether outstanding invo'ees, bills and commitmerris csn be setfied as they fall due and consider the impficstions vrilh regards togoing concern.
Forreceipts snd paymerris accounts only:
10. Consider whether the format ofthe accounts is appropriale end consi slant with the previous period.		Y~s
11. Ifa nriatad pwty note is induded, consider whether the information discbsed Isaccurate. 12. (Northern Ireland) Consider whether S64ofthe CharfiiesArri (Northern Ireland) 2008can be applied (m it isan unincorporated chaay wfih income ofno mom than RÃ0000), snd that funds em conecfiy idenliTied.		/A, kl/A,
Foraccruafs accounts only:
13. Consider whether the infomwtion pmse cled in the firumcial statements is inacrxxdsnoa wbh the soRp, accounting standards and wham relevant, applicable company law, N parbcular, rrriated pwty transacfions 'denlified an:fully disdosed.
14. Conskfer whether the accounting policies enqrioyed am In accordance with the SOPPand fundamental accounrxig concepts, properly disdosed, consistently applied anri appmprlate tothe charily induding the trustees' assessment ofgoing concenx
15.Also rmrisw.
~ valuation ofgas in kind; ~ vakwfion ofared asset investments wham no market prirws axial;		'M/j(k,
~ esbmates resuifing fiom bunsacfions not being fully recorded in the accountbrg racordr, and ~ whee applicable, the allocaion ofcosh batween various expenditure categories ofthe SOFA.
16.Are eny depariums bom arpficable accounting blended sother than those expmssty pasniltsdby the SORP, necesswy axdw finandal stalemenls togive atrue and fairview?		4/4
17. Dothe 5nancial statements milect the substance ofthe underiyire transacbons and not merely Iheir form?
18. Read afiother Wonnafion in the fiiuxxrisl statements and annual report, indvding the msawes poky and level ofreserves. Consider whether thew am any apparent mbslatements ixmaterial inconsistencies wfih the financial statements.		A(A
Planning review		Notes (refer toother schedules where appficable)
1. Did we reriew and mvise our plans es additional information became avafieble7 2. Was the exwnlnafion conducted in eccordance wbh the plans and were all points noted atthe plannirbf surge pmperly considered in the exanaisfion?		M/4 e5
3. Have afi ethical issues idenbTied on B12orthmughotri the engagement been summarised forIhe engagement partner?

Completion checklist
Evidence							Notes (mfer toother schedules where appgcable)
1.Have aa imporlarri matters been documented in the warkirs papaw, pascularly tha nature pmcedures, reasoning on magee ofjudgement and condusions7		and mac nt of					6S
2. Have gmri analygcal procedums been urdmtsksn ard comments on signscsnt Iludualions mlallonships been recorded snd corroborated7 AR ttesmmmmnanm have nar been~ed wenixxar nnmidnrbxanuw Ibvm inicemmmlners		orwmxpeded Ivpmt					'les
3, Have we noted any material expendlum orarrion which appears not tobe in	acconlsnoe	vnlh		the lruats of
gw cherty?
na wnemsuanmnanrabmwmzunsdwesrmuuccnetrbrbxenrngrmmbrgreereminerS	mpbrt
4. Have lhera been any malism on which the trustees have failed toprovide us with adequate			information or
explanations?
As, uame Rms msans hme occmmd wesbonkiccnskbvnxlildhg lenin brglemefwlc/5	mpcrt
5. Have we ocnsidemd the need to update customer due csigence procedwes?							es
6. Have we mmained almt to addigonai infomwtlon throughout the examination toensue thai			audit and
accmrnts thmshdds have not been breached? Whee bmached, have the acmunls been refened				back		tothe
tnmtees7
7. Have all stair acted in arxordance with the gnn's anlimoney kmndering procedures7
48. Obefs cfansxtamnmoneyaundering ncariies sbnvid ncrbe drtnkxr oneeindependent examinsam			Sn.
Compliance							Notes (refer toother schetkries whew applicable)
1.Have stsutory accounts and annual mport been dralled and refemnced to the	examination		schedules7				eS
2 Have comperatives been agreed to pmvious year's acooimts?							Y~s
3. Has audk exemption eligibilily (criter on B02)been corrirmed7
4. Hasa rekwant Charees Accounts disdoswe checklist (A32)been completed? 5. Hss ths whistlebbwing checklist (A43)been cenpleted?							As4s
Administration							Notes (mfer toother schedtriss where appgcable)
1.Hasa points fonvard schedrrie been drsged? 2. Has next yeara stallirq) requinmmnt been considered snd recmded7							fk ji)7v
3. Has the pennarmnt Ire been updated forhformalion acquimd dming tlw examineaon wmk?							/A,
Trustees' annual report							Notes (refertoother schedules whma applicable)
1. Consider whether the trustees' repmt isconsistent with the frnandal ktformsllon	In the gnancial			slalmnerris,
In parrimriar consider the macmes policy and that any ggums forresmves quoted	is not materially			inconsistent
with the accoimta
2, Where Hconsislendes are idenrified which may have a signiTicanl erect onspmper undemlsnding accourris, such matters should be brought tothe atlangon ofthe tmslees.					ofthe		VIA
Ifno nppqpn'nrv nmendrnnni ismndn br the armrmAepori enn ckmiu cvgm maser srmuube	pcvtbxrin are		nxnminmk			npwt
Prepared by							it4/s	L&
Rmriewed by jvtO							th/7	2-'3

Objective: To consider whether any signiTicant matters should be reported to the regulator.	Objective: To consider whether any signiTicant matters should be reported to the regulator.
TbadieiIungarlwfseannwaaemiemiear ing»rxxriseoibb/l»rucrkkfimuyamager wkbbieraa»lulbeacaak»ivsgxks erg»crxvkyarcfanyaxnexvd'nsrhxiimmbedy wbkh Ibamwniherbex maxcmbkl cerise klkessve isNacry Itlba ci'imrm'sr rtyldceixe Ibraepwpmi» crNle axe»isa bygiaieguklkv ores elllrikms.		anri
Na. Themgvreavaxmeikbs mgbbmriin Engkmd earwabs isIbe cbenly Grmmimion IbrEngland end wbks, insmamditb IkaaRe orIbeRousb charily nsgublur and bi Ncrisemrmimri kisthe Charily anvnissmarxkuhemimkvxl Fcrcessscnrarcaeiigea mpcrlsakovkri»marieloaNmgvbkvsasaoregubkxbdl»rnwrkrl»g»bad mgvbiivin Iasebarbbrring, Forilvlbwdsisw miIkedvree emr rkyrb lu wpmr aiIbemgubur NeeIeagudmce nolea Iimixbd wain Ibismaxuat
TbeIbmnksr em kxgrekxs am»am ammey need taberspciteri rcg» mgubku lbham 6»anmmrir )eyihnnar emib abcekr begiven.
Matter 1 - Dishonesty and fraud involving asignificant loss of, or of material risk to, charitable funds orassets	YeslNo(add comments as needed)
1.Evidence suggesting fabe aacounung.	0
2. Evidence suggesting nrisuse ofthe pm party ofthe chaay.	bio
3. Knovriedge arsuspicion afthdl or misappropriation,	'No
4. Evkfenoe giving rise lodouble as to6m honesly orintegifiy ofany charily trustee. Forexample:	0
llm paean isdisqualiTied from acing asatrustee.
~ The examiner has been slructed by any adion or inacbon sfthe paean ficm obtaining ai
necessary Infonuabon and explanegons.
Matter 2 - Internal controls and governance
Ns. There edoeiyt» empwgxg duly re» i»gaxrmsvkeri e mvkt rmult in amalrrtaikes org» cbwsra asselk crwbicb Inlurromabn'ariunds beingpvrarmekxrbk internal	Yesrno (add comments as needed)
1.Afailum afthe trustee body lo meet ar consider issues agecgre the charil. 2. Afailure ofthe uuslse body ta have polides tosuppori the gavemanoa ofthe chaifiy (eg.dedaring anri managing ccnacts ofinterest).	go 0
3.Alack ofsuacient contrds toensure no sign scant tees ornrisappropriagon ofchaifiatrie funds (eg. no poles toconfinn the aornpleteness offurdmising income).
4. Uncertainty exists astowha am the charily's Irusbum.	0
6. llm trustee body ssawhole lacks the skss neoessmy foraproper overbig Mafthe chaikys acbvbes.	Cr
L Agrass faiium an the pmtdthe trustee body tokeep accourriing mcords.	No
T. Evidence ofmdigemnce onthe part ofthe charfiy buslee or Irustee body. Far exmnple:	0
Tho tnmlme body tends to"rubber stamp" decisions made by adamlnarrimember ofstatf. ~ Evidence that professional edvx» has not been sought orhas been disregarded without due
consideregon.
~ Functions debrgated tothid paries are not manilomd snd conhaied.
~ Imporianl issues ofpolicy srsuategy not being praperly decided by the trustee body. ~ A failure latake schon in the case offraud vahin orseeding Iheebsay.
Matter 3- Money laundering and crim/nal activity	Yas/No (add contmenls as neededl
1.Knowledge orsuspiaon that the chariy's funds, in parhcular their bank accaunls, could have been used for
money laundering purpases, forexemple, an attempt to evade eny dired or imfxect tax propaly payable.
2. The sources afsame funds am Imdear mid managemerri is unwilling to provide fwthar details, orthe refusal dbustees to explain an unusual transacgon, leafing tothe suspicion that such funds could be ths praceeds ofsetous crime.	tdo
Matter 4- Support ofterrorism gva 4quekliirgcirence esdv&edby gecae airi oi'ae nuiiham Ireland fgemenceg Arx Imis em excerssdJ	YeelNo (add comments as neededl
1. Knowledge orsuspldon that the dwrity, istrustees, employees orassets, have been bvolved aorbeen used tosuppori lemcrism cigar within the UKorworkhride,
2 Funds have been transfenad ta prascribed Iscariot oiganisafions sslisted by the Home Ogice on sirwww ov e ublicat' rceciibed-tenor ra r ' 'o 2.
Matter 5 - Risk to charity's beneficiaries	YeeiNo (add comments as needed)

Whistle blowing - Reporting tothe regula checklist	Whistle blowing - Reporting tothe regula checklist	Whistle blowing - Reporting tothe regula checklist	Whistle blowing - Reporting tothe regula checklist	tor
1. (Biidenos that the way the charily canies out lls work mlafing tothe cwe and welfare ofbeneficiaries has
put them at signiTicant risk ofabuse or misbuatment. Forexample:
~ Though vmriring wfih young Ivulnerable people, the charity does not have a safeguarding policy or
it isnot atqriying E
DBSchecks are not being performed on new staff and volunteers,
~ Complaints have been made against the charity bybeneficiari ortheir	families. orthere isa		legal
case in progmss. ]I
Matter 6-Breaches of )aw orthe charity's trusts
trvtt mws usony snsispnuhs clayr mmason in nvkbncasnriunnde sarsrn sevscud	dnrbemldycrtwaamriu		es	Yes/No	(add comments	as needed)
connty snrfuvd orwss Eldy tnnnAr 8maavtdbss ormwsxnicafbn oraisnmtsl
1.Trustee body nol properly consauted.				No
2 Amaterial application offunds ordisposal ofproperty dearly mriskle the ottscts the terms ofthe ordinal bust.	ofthe charily	or corrimiy to		4o
3. An attempt by any trustee toobtain an inproper pecuniary benefit forthemselves charfiy'8 dehirnent.	or another antyor to		the	No
4.Speculahva orreddsss invesknents or other achons contrary tothe trusts ofOle dlarily. 5. Tnrstaas isoeMng nunuilciaboil wlhoul pfop8f powem ofconsera 6. Fafiure toobtain pmper consent from the regulator forcertain events which require nokTicafion regutstoron an adhoc basis, Forexampka		tolhe		Mo N() 'No
Pmperiy kei$8dlolw with connected persons.
~ Charees in the draifiys acMies or gmmm tug document.
~ Establishment ofcommon deposit or common Nvestment hnds.
Matter T - Breach ofen order ordirection tttade by a charity regulator				YeslNo	(add COUunente	aSneeded)
1.Renhnv regiriatcia websites snd huslee meefing minutes forevidence suggesfing breach ofan order ordimdion made by acherty mgulator urdar statutory powem.	8deliberate Forexamplei	orsignacant
~ Asuspended buslee sfill attending meetings.
~ Arestrided transadion Iacthrity Igraning prohiflileri by lhe regulator sta	goes ahead.
Matter 8 - Qualified independent examiner's report				Yes/No	(add comments	asneeded)
1.on making a qualitied ada pendent examiner's report, idanlecason ofmatte m ofconcern towlrich attention isdrawn, notiiicsfion ofthe naure d modificabon Iemphasis ofmsfier or concern with supporting reasons
tndudlng notacafion, ifany, ofany subsequent schon tstwn by the Wstees.
Matter 9-Conflicts ofinterest and related party transactions				YesINo	(add comments	asneeded)
1. Evidence suggesting that canasta ofinternet have not been managed by the trustees in accordance with glsdallca Ususd bytile ctmrity I8gUtutor.
2 Evidence suggesting that related parly transacbons have not been fully disdosed by the SORP.	a all mspacts as mqu'nad
Conclusion
ten selislied that all 8'gruTicant maltws have n properly reporied tothe mg or.
Examiner.
r hfumconcsmssibniii dnelmldniidtteba sixahpinriouuls@f'
h axxbnd anrunmnhnvarfnmt
tnarhshebras@afassnfs annfin Ntnrrrnmrrsbnd snrdomnhnvrd msd

Planning checklist 9. Cansider whether asearch shaukl be obtained fiarnthe reguhtor.	Planning checklist 9. Cansider whether asearch shaukl be obtained fiarnthe reguhtor.	Planning checklist 9. Cansider whether asearch shaukl be obtained fiarnthe reguhtor.		B
fg. I/pdata each sedian ofthe permanent fikvtnformafion and sign ofas mqu'uad. In particular, ensurethat the permanent file contains a record ofthe accounting syslarn assessing whether Ihe charfiy is well run and a condusion auto ils adequacy.
Approach				Notes (rafisr to other schedules whee applhahlei
1. Camplete prefiminary analykcal procedures as possfirh. 2. Based an the results ofthe analyficsl review and your invdvement wfih accounts praparahon, plan the overall approach tothe assigrment. iThis approach may be filed and msmly leviswed each year.) 3. Identify which malarial items, ifany, may mqulie some faun ofvouching orevidence. Ifnone, identify which signiTicant transadions should be vouched, induding iaumals, toteal the adequacy ofthe eccounfing mails axl that the accounts are consistent with the accounting macnh.				4/A !A
Administration				Notes imfer toother scheduhs where appficablei
1./Bocate stag reqdml sccanfing totheir knowhdge and experience snd Iha cairfiawfiy ofthe assignrnsnt and ensure Ihey ara swan: ofthe fofiowing sedor 8pacilic considerations:
a special features offiw charily such as nature and sounxa ofincome, furdraising acbvBes	snd
opsrafing strudum;
b. an sameness ofthe regulatory sedar, spedficafiy the legislative and regulatory fiarnanom charily is subjed kr,	the
c tenne ofmshidedfdesignated funds;
d. the pmvisians concemhg the examiner's duly to mpon matlem afmateial significance tothe
rag ulster.
2 Furfiwr undarstandlra, commensurate wfih the hdivlduars role ard responsibiliTies in tha exsminafian piocess, 8iiupilfcd of'.
a. Ihe gavemhg document dthe chsrily,
h. IesponsMbes sfbuslees under general and charfiy law,
c. detailed knawhdge ofthe mafiem an which the examiners are required routinely to report d. any guidance issued by the mgulalor wllh rasped to maltha on which the examined am required
raubnely to mpmt
3. Oecide level ofsupawision required based upon Imowledge ard experience ofteam and the odnplsxily gie asslgnnumt.		of
4. Ran fimetable foraccounts and examinason work and confir with the dient.				5
5. Phn dates far manager and partner review. 6. Canfnm in wrfiing details ofschedules / infonnabon tobeprepared by the disnt. 2 Review fime sunuiwries and vsrhnces fram previous year. Cansider whether there was any wsstedfinegicient time hat year.			Y-fiS Yes .5
8. Pfoduc8 finw budg8t and fcccsliiiist8.				ec
9. Brief afi staff in detafi reganrsrg responsibfifihs and impudent matters. Record detsih ofthe msefing including who was pmsent and the mailed discussed.				4r5
16. Ensum afi slafi am swam ofthe finn's internal anfimoney hund ering pracedums.			'As
11, Olhen
			bJIA,
			n /aiW
Revhwad by			n	f
Examiner approval
Ihave reviewed Ihe planning sedian, supporting schedukw end planned work programmss and appmve	the work		asplanned.
Examiner

Objective: Toconfirm that the standalone char(t)f is a ~	u	dit exempt and require	dit exempt and require	dit exempt and require	dit exempt and require	dit exempt and require	s an inde	pendent	examination.
rcra iruriate ccmpuuyin sfixwpsrunul'o oraurer i»nrw cruuxyor	S	ucax» 2aud 2 err» fiutbuuuncbs					orNumanuuriv	ucuuuuu4ed.
uu«ruuruuuulnul uu uruuvurrlr Rnlunr clurn»I rurw uvuric«au tus
trial							Yes/No	(add commerris asneeded)
Unincorporated charities and CIOs - England and Wales
I, check accounang records (eg. balanc) and confirm wfih the hu«ass exemption conditions will be msl and that the charily requims an independent		that they believe thai the examiruriion, ie.
~ grass Inc«ne we ncl be m«e than E250,000;or
~ ifgross inccrre is between E250,00Danri E1,00tkDDD. total assets E3,34000.		will nol be mom			than
NS:rfixx»kx»me uifu«umrud rrficoq uxtuual rcrrrihyis nur uw«ry Iutuiiad
Unincorporated charitfes and SCIOs SScotland+
I. Confirm vulh the trustees thai they believe that the exemption conditions mquims an Independent exaninafion, ie.	will be mel and			that the charfiy
gross inoorrw will be lessthan E500000;and
Iobri assets will not bemore than E3260000.
Unincorporated charities - Northern Ireland t
1.Check accounrrng remrds (eg.trial balance) and confirm with the hostess exempfion oondaons will be met and that the charily Iequlms an Ndependant		that they believe that the exeminafion, ie.
~ gross income wifi nct bs more than E500,000.
AII unincorporated charities, CIOs and SCIOs
1. Confirm the governing document does not require a fufi audi Iva rau coustha»uunvtucmcus Isbcn ras2 nvunvx» Nuudirnayuuilwxx»anauur«ou Sucrose.SaCNe fiudauce uoles ciNs uuvxuu			pwfixluud			I2ubrio	/ecx,	C445 tT(yj ~cd+
2. conlkmlhat Ih«a is no other «quirament fora«s (eg.grani pmvideri other statutory regime).
Umited companies -England and Wales
1.Check accounbng records (eg.tria!balance) and confirm wfih Ihe trustees exemption conriaons wfil be met and that the chsrfiy requires an independent	thai they believe that the «uxnin stion, ie.
~ the charity does not «quire sn audit under the charifies Act
o grass Inc«he we nclbe mom than E25D.DDD;or
o ifgmss ac«ne isbebvaen E250000and E1,0009%total ssselswifi					r»t bemom
Ihan r3,260000.;and
~ the company isenreed tothe wnsfi comparriss audit examphon.
xs.Iruuwluuuuuuluf utlllullsfiluquuuuuuuuvlyuuuuuauyruoiuu
Limited companies -Scotland 2
t. Confirm vrifit the directors that they befieve filat the exemp5on conditions requires an independent exaltwlafion, ie.	wifi be met and		that the charfiy
grass income will belessthan 6500,000;
total assets will not be Inurn than E3,260,000stthe end oftha yser, and fiw company is enfified tothe small companies aura exemption.
Limited companies - Northern Ireland +
1.Check accounting records (eg.trial balance) and confir with the dire««s exemphon condaons will be met and that the charfiy requilea an adependant		Ihat they befieve examinafion, N.			that the
gloss Inconla we Ixri ba m«e th«I E500,000I'and
~ the company iserfiaad tothe wnafi comps ries audit exempbon.
All limited companies
1. Conrum the company's Arfides cfAssodalion permit the company todefense with an alxfit
2 Conrum that fewer than 10yv in number ofmemb«s have lodged a request registeref ofilcsofthe c»rnpany.		for an audit in		writing stthe
Conclusion
Tick fiw rahivant condusion below:
assed onthe abave, the charily does qualify foraudit axempfion and requires	an Infiependelfi				examination.

Acceptance ofappointment or reappointment	Acceptance ofappointment or reappointment	Acceptance ofappointment or reappointment
Fees', litigation, gifts and hospitality			Yestffo
1. Isthem s risk that insuadent stslf time and skill has been afaceted tothe engagement. kisspecam ofthe fee7		(do
2 Isthe engagement orany other pml'ess'onal work being undertaken on a contingent ise basis?		0
3. Am there any nonsrivlal professional fees overdue7 4. DoIntel fees forthe diant Igroup ofdients mpresent a signiTicant proponion of		4(3
a. the finn's total annual fee income: or
b. whew profits me not shared cm a firmnride basis, ofthe part ofthe finnby referenos to which the
engagamerfi parine/s pnriit sham iscalxrtatsd?
6.Are any membms ofthe engagement team evaluated on orcompensated frx selling nonnrnrisw services to Bwdent?
6. IsNe firm involved, orSrelyto became invoked, N any legal schon with the cfient? T. Has any individual Inthe linn ortheir humorists family received gas, services or hospfialily, from the cfient?		a 40
Other considerations
1.Am there any concerns regarding whether the exanirmr h Imlependent (ie.conoems reganling dose personal relaficnships with the tnwtess, day todsy hwolvemsnt in the administration ofthe charity, the examiner having served on asubcomrretee Ihat oversees the finances orfundraising ofthe charily, the examiner being dependent es a beneficiary on the chanly, the examiner being amalmial donor tothe charily orNe examiner having accepted hospitality orgilh fram the chanly ofitsbushes) or whether Uw exwniner Is suitably quafifxxrF concerns
2. Are there eny other farriom that coukl (orcould beseen to)alfect the firm's cblecbvity and independence?
3.Are thms any regarding Ihs integrity ofibis cfient7
4. Am them any other masons why we should not accept (re)appointmerri7