## **Independent Examiner's report on the accounts** 

## **Section A                        Independent Examiner’s Report** 

**Report to the trustees/** Charity Name **members of** Children In Bangladesh **On accounts for the year** 30 April 2023 **Charity no** 1124389 **ended (if any) Set out on pages** 1 to 2 (remember  to include the page numbers of additional sheets) **Respective** The charity's trustees are responsible for the preparation of the accounts. The **responsibilities of** charity's trustees consider that an audit is not required for this year under section 144 **trustees and examiner** of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to: • examine the accounts under section 145 of the Charities Act, • to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act), and • to state whether particular matters have come to my attention. **Basis of independent** My examination was carried out in accordance with general Directions given by the **examiner’s statement** Charity Commission. 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 the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair' view and the report is limited to those matters set out in the statement below. In connection with my examination, no matter has come to my attention (other than that disclosed below *) **Independent** 1. which gives me reasonable cause to believe that in, any material respect, the **examiner's statement** requirements: • to keep accounting records in accordance with section 130 of the Charities Act; and • to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities 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. * _Please delete the words in the brackets if they do not apply._ **Signed:** R A Fogg **Date:** 10/08/2023 **Name:** R A Fogg **Relevant professional** A.C.A. **qualification(s) or body (if any): Address:** 98 Erddig Road Wrexham LL13 7DR 

**CIB Accounts April 2023** 

**IER** 

1 



**Section B                           Disclosure** 

Only complete if the examiner needs to highlight material problems. 

**Give here brief details of any items that the examiner wishes to disclose** . 

**CIB Accounts April 2023** 

**IER** 

2 



||||**Receipts and payments accounts**|**Receipts and payments accounts**|**Receipts and payments accounts**|**Receipts and payments accounts**||**CC16a**|
|---|---|---|---|---|---|---|---|---|
||||**For the period**<br>**from**|May 1st 2022|**April 30th 2023**|April30th|2023||
|**Section A Receipts**||**and**|**payments**||||||
||||**Unrestricted**<br>**funds**|**Restricted**<br>**funds**|**Endowment**<br>**funds**|**Total funds**||**Last year**|
|||**to the nearest**<br>**£**||**to the nearest £**|**to the nearest £**|**to the nearest £**||**to the nearest £**|
|**A1 Receipts**|||||||||
|DepositstoBank|||**20,600**||||**20,600**|**26,042**|
|HMRCGift Aid|||**9,500**||||**9,500**||
|Interest|||**2,079**||||**2,079**|**2,576**|
|**_Sub total_**_(Gross income for_<br>_AR)_|||**32,179**||||**32,179**|**28,618**|
|**A2 Asset and investment sales,**|||||||||
|**(see table).**|||||||||
||**_Sub total_**||||||||
|**_Total receipts ^_**|||<br>**32,179**||] [||**32,179**][|<br>**28,618**|
|**A3 Payments**|||||||||
|ToBangladesh|||**30,100**||||**30,100**|**58,213**|
|TransferCharges|||**43**||||**43**|**457**|
|HMRCBank charges|||**60**||||**60**|**20**|
||**_Sub total_**||**30,203**||||**30,203**|**58,690**|
|**A4 Asset and investment**|||||||||
|**purchases, (see table)**|||||||||
||**_Sub total_**||||||||
|**_Total payments £_**|||**305031**||||**30,203 |**|**58,690 |**|
|**_Net of_**<br>**_receipts/fpayments)_**|||**1,976**||||**1,976**|**30,072**|
|**A5 Transfers between**|**funds**||||||||
|**A6 Cash funds last year end**|||**91,416**||||**91,416**|**121,488**|
|**_Cash funds this _**|**_year  _**|**_end_**|**93,392**||||**93,392**|**91,416**|





|||**Unrestricted**|**Restricted**|**Endowment**||
|---|---|---|---|---|---|
|||**funds**|**funds**|**funds**||
|||**to nearest £**|**to nearest £**|**to nearest £**||
|**B1 Cash funds**|Cambridge&Counties|**85,237**||||
||HSBC|**8,155**||||
||**_Total cash funds_**|**93,392**||||
||(agree balanceswithreceipts and payments|||||
||account(s))|||||
|||**Unrestricted**|**Restricted**|**Endowment**||
|||**funds**|**funds**|**funds**||
|||**to nearest £**|**to nearest £**|**to nearest £**||
|**B2 Other monetary assets**||||||
|||**Fund to which**<br>**asset belongs**|**Cost (optional)**|**Current value**<br>**(optional)**||
|**B3 Investment assets**||||||
|||**Fund to which**<br>**asset belongs**|**Cost (optional)**|**Current value**<br>**(optional)**||
|**B4 Assets retained for the**||||||
|**charity's own use**||||||
|||**Fund to which**|**Amount due**|**When due**||
|||**liability relates**|**(optional)**|**(optional)**||
|**B5 Liabilities**||||||
|Signedbyoneortwo trusteeson<br>behalfofallthetrustees|Signature|Print Name||Dateof<br>approval||
|||Graham|Arthurs|||
|||Malcolm|james|**i> V**|>|






## **Independent Examiner's report on the accounts** 

## **Section A                        Independent Examiner’s Report** 

**Report to the trustees/** Charity Name **members of** Children In Bangladesh **On accounts for the year** 30 April 2023 **Charity no** 1124389 **ended (if any) Set out on pages** 1 to 2 (remember  to include the page numbers of additional sheets) **Respective** The charity's trustees are responsible for the preparation of the accounts. The **responsibilities of** charity's trustees consider that an audit is not required for this year under section 144 **trustees and examiner** of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to: • examine the accounts under section 145 of the Charities Act, • to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act), and • to state whether particular matters have come to my attention. **Basis of independent** My examination was carried out in accordance with general Directions given by the **examiner’s statement** Charity Commission. 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 the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair' view and the report is limited to those matters set out in the statement below. In connection with my examination, no matter has come to my attention (other than that disclosed below *) **Independent** 1. which gives me reasonable cause to believe that in, any material respect, the **examiner's statement** requirements: • to keep accounting records in accordance with section 130 of the Charities Act; and • to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities 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. * _Please delete the words in the brackets if they do not apply._ **Signed:** R A Fogg **Date:** 10/08/2023 **Name:** R A Fogg **Relevant professional** A.C.A. **qualification(s) or body (if any): Address:** 98 Erddig Road Wrexham LL13 7DR 

**CIB Accounts April 2023** 

**IER** 

1 



**Section B                           Disclosure** 

Only complete if the examiner needs to highlight material problems. 

**Give here brief details of any items that the examiner wishes to disclose** . 

**CIB Accounts April 2023** 

**IER** 

2