|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|||| ## ## ##