Charity Registration No. 1179676 Company Registration No. 11086213 {England and Wales) BUDDHIST COIMMUNITY CENTRE KENT LTD ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 November 2025
BUDDHIST CoAuNITy CENTRE KENT LTD LEGAL AND ADMINISTRATIVE INFORMATION Trustees r RaSha BahadurGutung rGomb3 5herpa r Phulrnan T3rnang rGol Man Guru r Lok Par5ad GJrun8 r Shei Bahalvr Gufung rshree Pra5ad Lirnbu Charlty number 1179676 Company number Reglstered offlce 8 hlaTrDr Way Ashford TN23 3HD Accountants Chartered Certified A(countants 8D9 5ali5thry House 29 Circus L(n. EC2M 7AQ
BUDDHIST coAluNITy CENTRE KENT LTD CONTENTS Page Trustees repori Independent Examiner'5 Report Statement of flnanclal att5tIeS Balance sheet Notes to the accounts 7-10
BUDDHIST COMMUNrrY CE14TrE KENT LTD TRUSTEES REPORT (INCLUDING tyRECTOftS' REPORT) ASA T 30 NoYErnbEr2025 pret LhwrtWtandtFrmKl 5tstsment5r4theE¢ThpanyknihpsEardEd 30 ND¥ember2(S Thè wepartd a¢¢ordèMe the tLin# Wlitits %tt Mi l i¢ flnantlal Staimt$ thnd tomly vrilh 5tairnthl Rt¢Mmendtd WPli¢itt4È to ¢hthnli tyepJnni ihpw a¢tOunt5 Ih ttcdrthn¢È with thÈ Finanrial Réwiini Siandawd in ihp UK REpublir f IrÈa IFB5 1021 Iths AmendyJfLYa[cnndlldScDrnrnennSf l January lo16.. REF14ENCEANDANl5fRVEDEfA1Ls Rtere¢ thlty nawhIst(mThXltyCw0kent Lta ctyStt¢ nymber 1179674 8norwaY Athford TW23 3HD (hanty'5prnwaladtre55 171 EÈavW Ro&1 Ashford Ti422 TheThte. wh04re gLwlhethi¢ctwSlthepQf(Om¥ L4w. Ind who¥¢thng1hWeTV.' rMmL¢nJlSherp4 rComba3he Paad sh ahadurGung ShieE Limbu ExecuDveCommlllep rhrnlejlShry>a rGane5hGumTr4 rRaksha hadur&UTun . chalrySDn . vkeCha1rpelln . ¥keChairperson rGombaShe rB31raMGus Bhkn Pr GuTun . Trea¥eT 5tstanL Tre?5ur¢r BahkÈYs HSBC Page 1
BUDDHIST COMMUNrrY CE14TrE KENT LTD TRUSTEES REPORT ICONTINUEDIIINCLUDING DIftEcfo. REPORTI ASA T 30 NoYErnbEr2025 Obje¢ti¥es and attivities ThPTnJ5te regardt0gu1danEeedffthchaty[Orn5&iUnlnde(Kknn4knat a[ttvrtstDbErrnEd0llL. ThEih3ntI5LjErt Setrt mthe WStdEÉAnd1nCWthe To19hte the1haAnatraOltl OfFMh15rn3ndthe peaceful5U0ns that toneltthe M50fthecmuntybyhDllng wall5 lprayeS. pknllc ta5. (hantydVledlD pre5ernn8and wattKlTr&Bdha.Sprntnd1ea[hln5tobnefilOthsandWoW7dapacefrW5 [eDleS5h a5llaMlll&5¢knnB5. (hatycrnrLtPd tocreatwryhann0nenWrnnntsand hELpI alIbnBdeYeIOPthrfl plltentialofinlinitew5dOaTrdCn¥)3551. Athlévements and pgrformance Èuddhtst mnItY Centre KeTrL Ltd TWee5'. Bfflgt the4¥, rotate 4nd bmnglns 1 npw rpndwl&t the ltIOn In the CornmlLtee ln every ¢hiee ye?r£ ¢he ¢yJir orthr. new fyDrnltlee the r¢&wn&1bI5lle£ on 12 202$ The CwhM1tl¢¢ of 19 4eLl¢fj Tru)pr£. d41sers. one Ate? fteprewtallve 1ods IlotheT troup. The Twees the EXeC1ve ¢ornmrt¢ee Alember5 run th The meKnbers •nd coTrNnu¥lly th <entre rew¥r Ind wx181 ¢wwds wr tOE5LAblYtha Budth5LCDrnmuniLylentrein . the repNLins pern. thE T5 E¢Thpleted a full reththnent uf thE Alain Hall IGumbaAlkna5teryl. Inc% dEE¢YatiDn DI thp main entTrn dDDr and lilting new caw I bllth Alain Hall and T{5. The kitihen laci1rt5 were cornpqetely renuvated. au were wadEd. 3ndtwD rShowEWEre1nStraI[d. 3ndtwD rshOwErSwEre1n5tra1ld. a lamp hDu5e far rDUS t. 5Uty and Ye 5t[EnsinEd thr¢wJgh thE ConstruttK of thE main wal. In5taUad0f anpwmaln gatelLh3n auSpKV4n. and Fdtangate1haThaU5pthssW awerthEftr. EnMronmEntral enhancents were made by newj tree5 ln rTQTrt garde new 5Wem ccri stern were htal and FlnarKlal reylew TDial for thE ythr wa5 LI65,4 IIQ14. [112,1). chant15 DperatiTh& 1140,187 11024. £e5.5461 OF and rt5tnttcd knthE5taterncDtUfFhww11(llVS. Thc iotalca5hat bank15 ai30 MbrrR0255 [164,47512024.- £69,645]. It 15 thp Te5er¥e5 uf chanty that thp ie5tncted fund5 %umba and thE unrE5tnrted fund5 vthith r En dE5iWted fur a 5pxific use bp MaIntamE at a level ewwalt 51x nKxrth'5 eXpEndJ[. ThE Tiurtee5 cun51thr that ivvcl Mll 5re that, 4fveThtoWAInW1ch3mllL rUnY1sed Th1 of reser hasbEEn rn31Trts1ned rOughOul theyear Tst havE 355e55ed the maiDr Lo whKh Charty 15 extQ5Ed, and are sat15r that 5Wem5 are in OaEe to mrtytE exFwJre tu the W$. Page2
BUDDHIST COMMUNrrY CE14TrE KENT LTD TRUSTEES REPORT ICONTINUEDIIINCLUDING DIftEcfo. REPORTI ASA T 30 NoYErnbEr2025 Structure. )vernan¢e and Marement Th? ChDily IS th limiitd by $uarthnitt Mifthl shar c•wul. TlUst18re$ort$l Ih*T¢u$ls Annual Ri¢wl•JxI thè arc(rdance th ap1(able and and United Kin8dDm AEcounknng 5tsndaTd5 ThE law ¥plICab Lo (harnt inEnd And Waie5rEwres thptru5Lee510 rwrefITh4(I StatemetSfllr each finanaL yeaiyknth wve a te and fail e of the5t3LeDf afla1 DfthEiompJryandDf the incorning Tel¢[[5 And appliCatn of re5llur( o[thEapanykn that PEnod ITr prepanTr4 ble¢ theMelWsan Vlrtcloltt I [heCh•rltsSQRP,. The1w51arei¢1pO1tr keepinsprow4rwnLlng rerord£ thg1fj15dow at the financlal ws1¢i ot Ihp omp&ryand enawe IF¢mto¢nwre that thetlnpwl&l $¢glwen1s{OWIY the¢oTr)pans the ChWIYIA(cwrts and Reports R¢gu&t 2th •nd the 0$11$ ihe tiusl deea They •re41so re$pon$1Ll ¥¥(¢gu¥r¢lMg the$¢13 tCOnVYnd hence lor f4klTr&reaMwOle steps forthE prEntI and dEte[lOffudandOthpr1rre9UnI l the Tiurtru any brn11 iThierc5t in thr (Dmpany. OT the Twurtru arr of thr knd to 11 in The eventQfarguP IeferenCeI5ldÈn5ere. TheIreCtSnOt recornmend PaenoI &fi1 dIvhdp. 5hetpa Dated.. 17Auwrt2026 IrAfflrUry Tryst¢¢ (rreIer) ts&te4.. 17W5t 2026 Page 3
BUDDHIST COMMUNrrYcEt4TrE KENT LTD INDEPENDENT EXAWNEft'S ftEPOftT TOTHE TRUSTEES OF BUDDHISTCOWrtUNITY CENTRE KENTLTD ASA T 30 NoYernbrr2025 We repxt the Tst rny examinati Df the TIMaL rtatempn15 of Bllddh Cornmunily Centre Kent Lid IthE Ihantyl the )ar ended 10 R•5pon5ibl1itie5 and ba515 of report the Trte of the ChanLy laTrd k150 direcL¢xs the PUTpoEes of iompary kw). are sINe the PrePaLln of the Statemet51n aECDrthnceMlth thpreqU1reThentsoftheCUnS Ithe2006Att Havwry sat151iEd ours( that finamal staternE the ChanLy are ML required to authted Und Part 16 the 2(Kk A(t and 31e eL41b for 1ndeenL report kn Pect our the Ch&MIy5 finknclAI 5fatements carrted out undef 14S ot Chèrltk ¢1 2011 I< 2011 AL¢1 ID out Qur &xamlnallon we hawe all Olrecll¢n5 gkven ty Ihp Chpnty CrynM1551 under terl IndEPETrJent eAtffilnef'5 Statemenl W¢ Mye compitl¢d ( emINll0n. We thal mthlttts h&e Ccrfne io (r &tientl<ffj In conne¢liM wllh W¥ini US <use i aE(DUntingrecDrd5wErer keptin re5PEcLulihE Chantya5 requiredbyfect286Ofthe2oo6rt. thefiThaTrEw15tatemEnt5thnataccoTdwthtTrKb5e reEar&.L thefiTraTrEia15tatement5thnotcOmplyththeaC[ntiryieqUirent5fSttn 3g6D1thE1Arthewth3n anywequirerrntthatth?acCntS4eateand Ta whKh15 nota matterconsldeTed aSrt ofanin&pEndenteiatTr.r theflTraTrE1a15trateMent5ve mtbeenweparedln cortnCelththerned51ndn(lfthstaternetOf Rernnded Prattlcefor3cCnI ar rewUns by ChartksapwtOChartde5prerfg thEliacLwnts knaciorduKeMlth the Flnanclal ReWrtlngStsrard applIcablnthPuKh1RePUbI1C0f IT4andlF 1011. We he nD concern£ h&e corne no rnatLer£ thp eMInLn to which be ln th15 repwt In derto¢D&bkawoperunL5WthMiof Ihefinanclal St4mets¢berethe. Chartered CeTknfied A(c4NtantS EC2M7AQ Dated.- 11u5l2o2b Page4
BUDDHIST COMMUNrrY CE14TrE KENT LTD STATEhlENT OF FINAIICIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT ASA T 30 NoYernber2025 fund5 tund5 Notes is 2024 IO?frOMdDnsAnd Wle5 other10me.GlllA1dlrC H 29.059 Exwnthtureon.. Buldin6wrchased AEtexpendrturelheYearl NEtThovempntlnfun È5.546 Fund bJLinc*5atlO MTrvEThbEr 2025 ThEstatempTrLullinana1{CtlyrtIn[IUd aUgain5knTnoiTrthear. linE¢ThEaThdexwMhturedpnwelfDmcuTrLinuiTr4acLMtie ThestatempTrtolHnandalACtivrta1£ocwJrth the Tewrenof7ncneand ExFOndre atcWrtudEf thpCDnyACL26. Page 5
BUDDHIST COMMUNrrY CEt4TrE KENT LTD
BALANCE SHEET
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NOTESTO THE FINANCIAL STATEMEIITS
ASA T 30 NoYErnbEr2025
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BUDDHIST COMMUNrrY CE14TrE KENT LTD NOTESTO THE FINANCIAL STATEMEIITS ICONDNUEDI ASA T 30 NoYErnbEr2025 Ind $ubse1uI[Y clrrtd omort¢ed ¢¢At 7N# Te¢ll iniertsi unltt$ the r•1Men1 ¢on$lilul# th Iinancini trohsb¢liOn. thè tsthn5&tlithb IS meth5Urtd at thÈ Drtsent YthluÈ ol fvlvrt ¢etiPt$ al & rAiÈ ol lisl. assL t111 [eLvIblerthinLSarare ranKkn5ed. 8usicfvnuncialliabilifyes detyt Is me¥sur¢¢•t Upresenivalverf Iftvlwe pwt)enI5¢IKounted al ¥ Iwkel ithl¢o(Inlewi. DebllDstruwlsarsukegUt1¢aled al•mortE¢d¢ost, knteest r&ttmeiIJ. Trade Tur¥tyA$wyeeStbalaytbtIcrtdln ihetrllrtary¢thw$r0f¢prratkn51th PPLIer5. sCtIyrcdlDrtCdctTht U51ni YreTfrrliwcintcrc5tThethud. De5tIon lJJbllltles FinamalliAknIItareeL45dWhpntheCharSC¢tuaL3IISxpv?. areth5thar4ed(ancew. 1.6 Ernployee benefrt5 TILecistofaryunu5ed holldaYeTrtltent 15 rÉrw15ed mthe pedod Inh the en¥Wee55Erlce5kie rÉrewed. TmInatIt benefltsaie recow15ed Immedatelya53neXw5ewnthPehatyisdMDtTAblY10rnmlttedt0 temlnate peentf5Th employeeortopr¢Ad temwktknbEnefits 2 crft1l accountln&e5tlmate5 and judgements lth1p11¢Jl1QnQltn¢ChallVS¥wn1IrtgpOllc1, thtrTrU5le aTeqUIred loM¥keJudgerf$. (11¢5? a5Wmtlw$ thurry4nNwt 01•5t9 11•bllllle5 ihal arerM)t wthlyapp)renltrom(herc4heriwr<#. The[ImIt¢sO a5xKl•teJa5Xllt)pilws on hIst41 ¥perler)¢e raCt$thatre¢Qnskre01Q1¢ TheIlaLesand undirlWn8a5tarere¥M1 ba515. a[C1nestuat5wni5fdin thEterin whichueStaCl5r1S1d whEreth re5nafTettSn1ythatn, (rin thE PPnDdofthE and fUtureFe5WtheWeth[e5l affe(t5koh EwrenLand luture FenDd5. 3 In¢tyDe fr¢m donatior6and legacies R•rtdtt•d Unr•5trftted fund is 1Q4.19B ted 4oJd5 serAceS PageB
BUDDHISTCOMMUNfrYcEPlmE KEKf LTD NOTE5TO THE FINANCIAL sfATEMEKfs ICONnNUEDI ASA T 30 NoYernber2025 40thèr Intamè GIAfroM WC 29.059 5 Costs of ralslD8fuDds 1025 024 Sh¥re¢lg¥yAi¢¢sl$ (see nole& share8MIn<0sLI1rtcde&1 15,ik45 16.644 6 Supporicosts Sup 2Q25 IK4 8,881 ,181 9EO IDAwance RePaiandTrLea(e Lepl ELprofe5sionalfee5 Trav 1.393 nkihary 23,7 2$,5 2è.644 7Tru&t•e5 PkntofthtTu$lèrt1orthtypers1ttrtttlIilh rtnunwthlion¢rbent(Il$(mthtc11htVUnrtI1h•Yr. 8 Employee5 n*rewer¢ntremplwe5thMngthtryw. Land 9Tanwblefixed a55ets Cost at1 2U14 BF4. HteDva 826 I.211.1& A%&t 1 Dec¢nY)erlQ4 BF4. $4t 3Ql4tyveMWIQS In¢Wrd vnthin Iixcd a55eb frccldd Ld and builthnF. Tr addiliun5 I337,1 kn ihr yrar re thr [Vlin ihr buildi% asiery wmch and bshI Intu qjrrniknil usc ar. In a(ryydanrc the ChanlW5 atcDuniknB ptllcy, dcwcclai1 In the prIlld acqu1L7un, and icuYdiDBly charge ha5 th oJTrent r. oyedall bE IrDrn th year SD a5 lo off the Incl within tan8iNe fiA•J 155EI5 15 athce etynpmpnt aE¢Bnred the year. NTr ha5 bpEn chMpd in the CUThEnt PEnud, as the Wa5 quIW Inthey¢Ar. Depr¢cl•tlonwllliYwwded ffrr ¢he fdLWTrgwr5Qa5tvwth1eofffhecortOrtseIThWed useful 11fe, at on?slral4ht-Ilneb?515. 10 Debiors prYrnets 11 Creditor5'. amount5fallin% dUethin one yEar 102S 2024 Bankloan 15eiuiedDn 171 BeaVerR. hf0rd> At(ftJtttsthtrFtrrtd 7,279 7EQ The banklllan rVeSeTrtstheernetllTtearcY5BaTrkuKCe >IrepaY1eWrthln(sarOf£1.279. LsLe baf7 alCharge0¥erth(hatySfreed prwLy&I 171 6e&vet A5hlord. Page9
BUDDHIST COMMUNrrYcEt4TrE KENT LTD NOTESTO THE FIPIANCIAL STATEMENTS ICONTrNUEOI ASA T 30 NoYpmbEr2025 12 Related party tyarhsaciions ThEreve thI53bTPtedTtytraTh5actl5 dunngtheyEar12024.nill. Remunefétion of key manemEnt PErSthnEI The remuner&t1onotkey nAgeMent[s0I1ssIL. 1¢25 2024 13 Cash gÈngrated from operador R45tM¢t•d Urrntn¢t¢4 (un fvnd Surfu51 IBeFKfL)forthEye3 14 Creditor5 duein murethan onE year 1025 Eankloan 15EuiedoTr 171 BeaVErR. hf0rd) Interest fieE&n 296.077 14.5 14.5 360,5 The b?nk ¥ t3QO.000 ffrn A&rdAys Uk PLC driwn the wr. knt¢Ye5t al Engl Bwnk P4te >.19W tot41 ¥rfyYng 4t th1 er)0 Is UOJ.557. rf whh t7,2 lalL%thie WJrth1n 15 wle 111 ¥n¢ t2*fy,07F &tter wre Ihan It ltrst L¢g41 chory over ChDrftYs tre¢W¢ pr(wty 171 Bebver Wd, hr. ThEinterert[rEE sun5ecured.IntEre5tfreE Page 10
CHARITY COMMISSION FOR ENGLAND AND WALES Independent examination of charity accounts checklist {CC32a) A recommended checklist for examiners This checklist is not suitable for the examination of voluntary group accounts. 1. Self-assessment checklist The questions in this checklist are designed to help the examiner lo undertake their independent examination in accordance with the legal requirements and good practice recommendations set out in the Commission's guidance on Independent examination of charity accounts: Directions and guidance for examiners ICC32). The examiner is recommended to use the checklist alongside the Directions for independent examination. Nol all the checks listed will apply in the case of every independent examination and so the checklist is not a substitute to the examiner using their own judgment as to what is necessary. The prompt 'step done, may prompt a yes, or'no,. A'no, answer does not always indicate a problem because it may simply be that the step was either not applicable or found not to be neSSary to the examination undertaken in which case the words 'not applicable. or'nol necessary might be entered in place of a working paper reference. Some answers may be 'no' because the evidence or information that was needed could nol be obtained and this will need to be considered when the examiner makes their report. It is recommended that all the steps for each Direction are completed with a working paper reference added. It may be that the examiner completes the checklist as they go through the examination or as a completeness check at the end as they bring their examination to a conclusion and prepare their report. There is no legal requirement to use this cheGklist and examiners may substitute their own Ghecklist or take an alternative approach. If the checklist is completed it is recommended that this forms part of the formal record of their independent examination undertaken and is kept in Ihe file of examiner's working papers.
- Checklist The Directions and documentation step done? Working paper reference Direction 1: Check whether the charity is eligible to have an independent examination Checked the charity audit threshold applying to the accounts to be reviewed Yes ps..:'1.wl noi.".uk:'govc iinicnty endeni-examinaiion-or- charit -accounis-truslc¥s- cc311iiide elldent- ¢xamin¢iti(In-of-Lh4rit L ccount%-Iru%iee% Checked an audit is not required for any other reason Confirmed the charity is eligible for independent examination Yes Confirmed Ihe amount of the charity's income to figure shown the accounts (including any branches) and confirmed that income and assets are below the audit threshold or, if applicable, obtained a copy of the letter from the Commission approving an audit dispensation If the charity has one or more subsidiaries confirmed that group accounts are not required b law If a charitable company checked that the audit exemption statement has been made IA Ycs. It is cxcmpi from aiidit requiremellt in sectloll 77 vf th¢ Lvmpaiiies a¢1 006. If applicable, rechecked the threshold calculation during the examinalion If the charity's income is more than £250,000 confirmed that the examiner is a member of one of the listed bodies Yes NIA If applicable, informed the trustees that the Gharity is not eligible for an independent examination If receipts and payments accounts have been prepared, checked that the charity's gross income is less than £250,000 and that it is not a wmpany If receipts and payments accounts have been prepared, check that there is no requirement to prepare accruals accounts in the charity's governing document or for any other reason If applicable, informed the trustees that the Gharity is not ible to re are re1 ts and ments accounts Direction 2: Check for any conflict of interest that prevents the examiner from carrying out their independent examination Confirmed that there are no close personal relationships with the trustees that compromise independen Confirmed as having no the day to day involvement in the administration of the charily If providing other services to the charity then confimied that all the crileria in Direction 2 necessary for independence are met IA NIA IA IA Yes UDOOI-Trustees Report Ycs NIA
Identified that there are no cirGumslanGes in Ihe examiner's judgment that would reasonably lead to the perception that the examiner is not independent The Directions and documentation IA step done? Working paper reference Considered whether sufficiently skilled to carry out the examinalion and, where required. confirmed membership of a listed bod If applicable, informed the truslees that you are not eligible to out the independent examination Direction 3: Record your independent examination File of working papers prepared to document the work undertaken (see the Direction for guidan on key working papers) Ye5 AC.CA MeinbeT IA Y¢5 File-'RUt)001.Account5 20251130" Evidence of appointment on file If issued, letter of en ement si ned b the trustees on file Documenlation of steps required by Direction 1 are all done Documentation that steps required b Direction 2 are all done Anal ical review documented Areas of Goncern identtfied and noted whether these were resolved or if unresolved and significant have included them in the examiner's report Verification and vouching procedures undertaken and any checks made are on file Copy of approved accounts on file e5 Ycs ¢5 IA Yes Yes Cop of trustees, annual report on file Copies of information relied upon as part of the examination are on file If applicable, co ies of written assurances iven Recorded the conclusions drawn as an outcome of the independent examination that support the examiner's report are on file Recorded any matters of material significance about which a report must be made direct to the Commission Recorded whether to exercise discretion and report on relevant matters direct to the Commission Direction 4: Plan your independent examination Obtained an understanding of the charity's constitution, objectives, organisational structure, the funds managed, its activities and accounting records and systems Planned specific examination procedures appropriate to the circumstances of the charit Reviewed whether any areas for improvement were advised to the trustees in the premous year's independent examiner's report lor audit report and management letter) and looked to see if an action taken Considered the financial risks identified and, where accruals accounts prepared, considered whether the trustees have evidence that shows that the charity is a going concern es es IA NIA IA Yes es
Noted any implications for Ihe examinerfs report and for separate reportin to the Commission The Directions and documentation IA Step done? Working paper reference Direction 5: Check that accounting records are kept to the required standard Checked that accounting records have been kept are complete and considered if they have been kept to the required standard Asked the trustees about how they ensure the accounting records are complete If Gorrections made or records created during the examination, the trustee approval for these has been sought and obtained Asked the trustees if Ihey carried out a review of the charity's internal financial controls in the year reported Noted any implications for the examiner's report and for separate reportin to the Commission Direction 6: Check that the accounts are consistent with the accounting records Compared the accounts with the underl accountin Checked some entries from the listing of transactions of income and expenditure to vouchers such as invoices, bank statements, and receipts. If applicable, confirmed that the trustees have taken the neSSary steps to ensure that restricted or endowed funds are correctly reported in the accounls If additional checks wère nècessary, the evidence was found that showed the accounting record was complete, voucher present, and both supported the entry in the accounts Direction 7: If the accounts are prepared on an accruals basis and one or more related partytransactions took place the examiner must check if these were properly disclosed in the notes to the accounts Checked that the disclosures required by the SORP have been made and are complete Considered whether there are any implications for the examiner's report and reporting to the Commission If receipts and payments accounts prepared and a related party transaction note was provided, then checked the note for any implications for the examiner's report Direction 8: Check the reasonableness of the significant estimates and judgments and accounting policies used in accounting for the types of fund held and in the preparation of the accounts Checked with the Irustees that the separate funds of the charity have been correctly accounted for and reported correctly in the accounts Checked the reasonableness of any significant estimates or judgments that have been made in preparing the accounts cs es IA IA records es es es es es IA IA Yes IA
The Directions and documentation Step done? Working paper reference Where accruals accounts are prepared, checked that the accounting policies adopted are consistent with the SORP and are appropriate to Ihe activilies of the charity Where accruals accounts are prepared, checked that the accounts were prepared on a going conrn basis Noted any implications for the examiner's report and for separate reporting lo the Commission Direction 9: The examiner musl check whether the trustees have considered the financial circumstances of the charity at the end of the reporting period and, if the accounts are prepared on an accruals basis, check whether the trustees have made an assessment of the charity's position as a going concern when approving the accounts es Asked the trustees whether they expect the charity to be able to settle outstanding invoices, bills and commitments as and when they fall due es Asked the trustees about the reserves policy and the adequacy of the level of reserves held es Where accruals accounts are prepared, checked that the truslees. have made an assessment of going concern and that their assessment is reasonable given the infonmation available cs Where accruals accounts are prepared, checked that the SORP'S disclosures about going conrn have been made Noted any implications for the examiner's report and for separate reporting to the Commission IA Direction 10: Check the form and content of the accounts Where receipts and payments accounts have been prepared, checked that the charity can lawfully prepare such accounts, that all the accounting statements are present and that the funds of the charity are correctly identified Where accruals accounts are prepared, checked that they comply wilh the SORP and applicable accounting standard If the charity is a company, checked that the accounts also com with the a licable com an law re uirements Noted any implications for the examiner's report and for separate reportin lo the Commission Direction 11: Identify items from the analytical review of the accounts that need to be followed up for further explanation or evidence Carried out an analytical review IA es IA es
The Directions and documentation Step done? Working paper reference Following the analytical review, selected material items in the accounts for further explanation or supportin evidence If the accounts could be materially misstated. additional checks were undertaken and the examiner is satisfied that the itemls) identified were satisfactorily explained and correctly included in the accounts Noted any implications for the examiner's report and for separate reporting to the Commission Direction 12: Compare the trustees, annual report with the Accounts Checked that any figure for reseNes quoted in the trustees, annual report is not materially inconsistent with the accounts Compared the twstees, annual report with the accounts for any material inconsistency Noted any implications for the examiner's report and for separate reporting lo the Commission Direction 13: Write and sign the independent examination Report Reviewed the conclusions from the independent examination Considered whether the examination has identified a matter of concern that should be reported in the examiner's report Checked that the examiner's report covers all of the matters required If relying on the work of others in undertaking the independent examination, the examiner is fully satisfied with their work and that work has been full documented Signed and dated the examinerfs report Reported matters of material significance direct to the Commission Exercised discretion and reported relevant matters direct to the Commission es IA IA es es IA es NIA es IA es IA IA