**Independent examiner's report on the accounts** 


**Section A                        Independent Examiner’s Report** 

> **Report to the trustees/ THERAVADA BUDDHIST TRUST members of** 

|**Report to the trustees/**<br>**members of**|**THERAVADA BUDDHIST TRUST**|||
|---|---|---|---|
|**On accounts for the year**<br>**ended**<br>**Set out on pages**|29-AUGUST -2021|**Charity no**<br>**(if any)**|**1160584**|
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**Respective** The charity's trustees are responsible for the preparation of the accounts. **responsibilities of** The charity’s trustees consider that an audit is not required for this year **trustees and examiner** under section 144 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 examiner’s statement** 

My examination was carried out in accordance with 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 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. 

- **Independent** In connection with my examination, no matter has come to my attention; 

- **examiner's statement** 1. which gives me reasonable cause to believe that in, any material respect, the 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 

|**Signed:**<br>**Name:**<br>**Relevant professional**<br>**qualification(s) or body**|2. to which, in my opinion, attention should be drawn in order to enable a<br>proper understanding of the accounts to be reached.<br>*_Please delete the words in the brackets if they do not apply._<br>CHAW SU YIN<br>**Date:**18/06/2022|2. to which, in my opinion, attention should be drawn in order to enable a<br>proper understanding of the accounts to be reached.<br>*_Please delete the words in the brackets if they do not apply._<br>CHAW SU YIN<br>**Date:**18/06/2022|
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|||18/06/2022|
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||CHAW YIN FCCA||
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||Association of Chartered Certified Accountants||



1 

**IER** 



**(if any):** 

## **Address:** 

## **Section B                           Disclosure** 

Only complete if the examiner needs to highlight material problems.(E.g. accounting records have not been kept in accordance with s132 of the Charities’ Act 2011 and those accounts do not comply with the requirements of the 2008 Regulations setting out the form and content of charity accounts; any material expenditure or action which appears not to be in accordance with the trusts of the charity; any failure to be provided with information and explanations by any past or present trustee, officer or employee; and any material consistency between the accounts and the trustees’ annual report.) 

2 

**IER** 



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

3 

**IER**