- Checklist Tho Directions and documentation Step done? Working papor reference Direction 1: Check whether the chaiity is eligible to havo an independent examination Checked the charity audit threshold applying to the accounts to be reviewed Checked an audit is not required for any other reason Confirmed the chari is eli ible for inde endent examination Confirmed the amount of the charity's income to figure shown the accounts (including any branches) and confim)ed that income and assets are below the audit threshold or, rf applicable, obtained a copy of the letter from the Commission rovin an audit dis ensation If the charity has one or more subsidiaries confimied that group accounts are not re uired b law If a charitable company checked that the audit exemption statement has been made If applicable, rechecked the threshold calculation during the examination If the charity's income is more than £250,000 confimied that the examiner is a member of one of the listed bodies If applicable, informed the trustees that the charity is not eligible for an independent examination If reIpts and payments accounts have been prepared. checked that the charty's gross income is less than £250.000 and that it is not a com an If receipts and payments accounts have been prepared, check that there is no requirement to prepare accruals accounts in the chari ovemin document or for an other reason If applble. infomied the trustees that the charity is not eli ible to prepare recei tsandpa ments accounts Direction 2: Check for any conflict of intsrest that prevents the examiner from Carrying out their independent examination Confirmed that there are no close personal relationships with the trustees that compromise independence Confirmed as having no involvement in the day to day administration of the chafl If providing other services to the charity then confirmed that all the criterÈa in Direction 2 necessary for independence are met Identified that there are no circumstances in the examinerfs judgment that would reasonably lead to the peptIOn that the examiner is not independent 4L IA IA IA IA IA IA
The Directions and documentation Step done? Working paper reference Considered whether sufficiently skilled to carry out the examination and. where required, confimed membership of a listed bod If applicable, infomed the trustees that you are not eligible to ca out the independent examination Diroction 3: Record our independent examination File of y[1n9 papers prepared to document the wotk undertaken (see the Direction for guidan on key working ers Evidence of a ointment on file If issued, letter of en ement si ned by the trustees on file Documentation of steps required b Direction 1 are all done Documentation that steps required by Direction 2 are all done Analyti¢81 review documented Areas of concem identffied and noted whether these were resolved or rf unresolved and signfficant have included them in the examiner's re ort Verification and vouching prOdureS undertaken and any checks made are on file Copy of approved accounts on file Co of trustees, annual report on file Copies of infom)ation relied upon as part of the examination are on file If applicable, copies of written aSsUranS tven Recorded the conclusions drawn as an outcome of the independent examination that support the examinels report are on file Recorded any matters of material signtficance about which re ort 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 s stems Planngj specific examination procedures appropriate to the circumstances of the charity Reviewed whether any areas for improvement were advised to the trustees in the previous year's independent examinerfs 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 conrn Noted any implications for the examinerfs report and for separate reportin to the Commission U4ei IA IA *MQÉ PA.1 IA hJtsJ (- IA AG
The Directions and documentation step dona? 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 rf the have been ke ttothere uired standard Asked the trustees about how they ensure the accounting records are complete If corrections made or records created during the examination, the trustee a roval for these has been sou ht and obtsined Asked the trustees rf they carried out a review of the charty's internal financial controls in the ear re orted Noted any implications for the examiner's report and for separate reporting to the Commission Direction 6: Check that the accounts arn consistent with the accountin records Com ared the accounts with the under accountin records Checked some entries from the listing of transactions of income and expenditure to vouchers such as InvolS, bank statements, and recei If applicable, confinned that the trustees have taken the necessary steps to ensure that restricted or endow1 funds are correctly reported in the accounts If additional checks were neSSary, the evidence was found that showed the accounting record was complete, voucher resent, and both su ported the entry in the accounts Direction 7: If the accounts are preparod on an accruals basis and one or more related party transactions 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 Ihere are any implications for the examinerfs report and reportin to the Commission If reIP1S and payments accounts prepared and a related party transaction note was provided, then checked the note for an implications for the examiner's report Direction 8: Check tho reasonableness of the significant estimats8 and judgment8 and accounting policies used in accounting for the types of fund held and in the preparation of the accounts Checked with the trustees 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 ud ments that have been made in re ann the accounts CII(cs nSJplL. fv11% &). Ci16CtU isr IA IA IA IA IA IA I (LA.¢y
The Directions and documontation Stop done? Worklng paper reference Where accruals accounts are prepared, checked that the accounting policies adopted are consistent with the SORP and area ro riate to the activities of the chaii Where accruals accounts are prepared, checked that the accounts were re ared on a oin conrn basis Noted any implications for the examinerfs report and for se arate re ortin to the Commission Diroction 9: Tho examiner must chock whothor tho trustees have considered the financial circumstances of the charity at the end of the reporting period and, rf 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 Asked the trustees whether they expect the charity to be able to settle outstsnding invol, bills, and commitments as and when they fall due IA IA c. Asked the trustees about the reserves policy and the adequacy of the level of reserves held Where accruals accounts are prepared, ched(ed that the trustees, have made an assessment of going conrn and that their assessment is reasonable given the infomiation available IA Where accruals accounts are prepared, ched(ed that the SORP'S disclosures about going conrn have been made IA Noted any implications for the examinerfs report and for separate reporting to the Commission Direction 10: Check the form and content of the accounts Where reIpts and payments accounts have been prepared, checked that the charty can lawfully prepare such accounts, that all the accounting statements are present and that the funds of the charity are correctly identified Vvhere accruals accounts are prepared, ched(ed that they compl with the SORP and applicable accountin standard If the charity is a company, checked that the accounts also com I with the a licable com arF law re uirements Noted any implications for the examinerfs report and for se arate re orlin to Ihe 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 4(. IA IA
The Directions and documentation Stsp done7 Working paper raference Following the analytical review. selected material items in the accounts for further explanation or supportin eviden If the accounts could be materially misstated, additional checks were undertaken and the examiner is satiSfd that the item{s} 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 reserves quoted in the trustees. annual report is not materially inconsistent with the accounts Compared the trustees, annual report with the accounts for any material inconsisten Noted any implications for the examinerfs report and for arate re ortin to the Commission Direction 13: Write and sign the independent examination ort Reviewed the conclusions from the independent examination Considered whether the examination has identified a matter of conrn that should be reported in the examinerfs report Checked that the examinef s report covers all the matters uired tf relying on the worf( of others in undertaking the independent examination, the examiner is fully satisfied with their work and that work has been fully documented ned and dated the examiner's re ort Reported matters of material signtficance direct to the Commission Exercised discretion and reported relevant matters direct to the Commission IA J¢,JC. JOb)(- 144. J. 'ryi l.È..F)R.it+gr..J¢' Ii i'c 4c00),J.. I'S'.¢££¢.............. . sied. 202L
Heswall Maranatha Trust Audit Checks Assets aosing Bank Ba5ances Insignis Barclay5 885,921.38 15.259.39 5 Joined Bungalows 2 Blocks of 4 flats k1(-nL*Ii. 530,164.00 1,589,709.00 Income IOB Stlohn 0310312025 0110412025 0110512025 0210612025 0110712025 0710812025 0110912025 0111012025 0311ty2025 oi/IV2025 0110112026 0210212026 535.00 12B Richards 498.00 14B Tillotson 375.00 16B Spence 20B Barratt 414.00 650.00 228 Lang 24B Stott 498.00 394.00 IM Watson 396.00 2M Nicholson 396.00 3M Ryan 4M Cheung SM Hamlet 278.00 405.00 405.00 Expenditure Zurich In5uran£e 0710312025 2710312025 2410412025 0810812025 2,223.56 1,500.00 1,725.88 1,000.00 80,000.00 10,000.00 10,000.00 10,000.00 1,380.00 867.00 GÈft - G Edwards Butcher & Badow Gift Project 3418 Gifts- Cullen GH Gift - Ebenezer I 1811112025 2011112025 2411112025 1111212025 1511212025 Gift - Ebenezer 3 Gift - Ebenezer 5 Stephen Xent Wirral Flooring
Examiner's unquallfied report (for a non-company charfty preparlng recelpts and payments accounts) wlth a gross income of £250,000 or less In the relevant financial year Independent examiner's report to the trUee5 of Heswall Maranatha Trusl I report to the trustees on my examination of the accounts of the Heswall Maranatha Trust (the Trust) for the year ended 28 February 2026. Responslbllltles and bas1$ of report As the charity trustees of the Trust you are Tesponsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 {'the Act'l. I report in respect of my examination of theTrust's accounts Carried out under section 145 of the 2011 Act and in carrying out my examination I have tollowed all the applicable Directions given by the Charity Commission under section 14515llbl of the Act. Independent examiner's statement I have completed my examination. I confirm that no material matters have com8 to my attention in connection with the examination giving me cause to believe that in any material respect: accounting records were not kept in respect of the Trust as required by section 130 of the Act; or 2. the accounts do not accord with those records. I have no concems and have come across no other matters in connectionwith the examination to which attention should be drawn in this report in order to enable a proper understanding ot the accounts to be reached. Signed: Name: JamesT Brown Address: 4 Admiraltystreet Portknockie Buckle AB56 4NB Date: 02lJ&l 2J2