IndepeRident examinei s i'epoi'l to the charity trustees of Blblical Riii'al Evaiigelism and Developinenl (B.R.E.A.D) l i-cpoit on tlie accoiints of tlic Trust foi. tl)e year elided 31 st December 2022 which are set out on pages 2 to 5. Respective i'esponsibilitie5 of charity triistees and examiner As tlic cliai'ity's trustces you al'e responsible foy the preparation of the accoiiiils iii accordaiice witli tlic Cliarities Act (Noitlierii li'elai)d) 2008. It is iiiy i'espoiisibility to: exain iiie the accoiiiits uiider seclioi) 65 of the Charities Acl follow the procedui'es laid dowii iii tl)e geiieral Diitclions giveii by tlie Coiiiinissioii uiidei. sectioii 65(9){b) of the Chai'ities Act state wlietlier pai1iciilai' mattels have coii)e to iny attei)tion Basis of indepenilent examiner's repoi* liave exain ii)ed yoiii. cliarity accouiits as rcquii'cd iiiider section 65 of tlie Cliarities Act and iiiy examiiiatioii was cai'i'ied oiit in accordaiice witli thc gvei)ei'al directions given by the Charity Coinniission foi, Nortliern Irelaiid uiidei. sectioii 65(9)(b) of the Charities Act. My exainiiiation iiicluded a review of tlie accouiiting records kept by the chai'ity and a coinparisoii of tlie accounts preseiited with tliose I'ecoi'ds. It also incliided coiisideratioii of any iiiiiisual ileins oi. disclosiires iii the accounts, and seekiiig explaiiatioiis fiK)m you as charity ti'iistees coi)cerningi.any such mattel's. My I'ole is to state wliether any Inaterial mattets have coine to Iny attention giving Ine cause to believe: that accouiiting records We Iiot kept in accordaiice witl) sectioii 63 of tlie Chariti¢s Act that tlie accoLlllts do iiot accord witli those accountiiig recoixls tl)at tlie accounts do not coinply witli the accouiitiiig i'equiitnients of tlie Charities Act that tlieit is fuither infoimation needed for a pi'oper understandiiig of tlie accouiits to be Iraolied Independent exYdmineA s statement I Iiave completed iny examination and liave no coiiceriis in respecl of the matters ( l ) to (4) listed above and. in coniiectioii with followiiig the Directions of the Cliarity Commissioii for Northeri) li'eland. I liave found no matters that I'equii'e drawing to your atteiition. Jan J()hii.sloii Stev¢iison and Wilson Cliaitered AccoLUltants 22-30 Broadway Av¢nue Ballyinena BT43 7AA 4111 October 2023
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