INDEPENDENT EXAMINER'S REPORT
FOR YEAR ENDED 30 SEPTEMBER 2022
TO THE DIRECTORS/TRUSTEES OF HE LIVES BIBLE CHURCH MILTON KEYNES
I report on the accounts of the charity for the year ended 30 SEPTEMBER 2022 which is set out on pages below.
RESPECTIVE RESPONSIBILITIES OF THE DIRECTORS/TRUSTEES AND THE EXAMINER
The charity's directors are responsible for the preparation of the accounts. The charity's directors consider that an audit is not required for this year under section 476 of the Companies Act 2006 and that an independent examination is needed.
It is my responsibility to:
-
examine the accounts under section 145 of Charities Act 2011.
-
follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 145(5)(b) of the 2011 Act); and,
-
state whether matters have come to my attention.
BASIS OF EXAMINER'S STATEMENT
My examination was carried out in accordance with the General Directions given by the 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 you as Directors/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 statements below.
EXAMINER'S STATEMENT
In connection with my examination, no matter has come to my attention:
- which gives me reasonable cause to believe that in any material respect the requirements.
• to keep accounting records in accordance with the requirement of Section 386 and
387 of the Companies Act 2006; and
• to prepare accounts which accord with the accounting records and to comply with the accounting requirements of Section 394 and 395 of the Companies Act 2006 and with the methods and
principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met; or
- which, in my opinion, attention should be drawn to enable a proper understanding of the accounts to be reached.
Emmanuel Vin-Kabb, FCCA
Independent Examiner