Independent Examiner's Report to the Trustees of
True Harvest Seeds
I report on the accounts of the company for the year ended 31 December 2022, which are set out on pages twelve
to twenty three,
Respective responsibilities of charity trustees and examiner
As the charity's trustees (and also the directors for the purposes of company law) you are responsible for the
preparation of the accounts in accordance with the requirements of the Companie5 Act 2006.
Having satisfied myself that the charity is not subjert to audit under company law and is eligible for independent
examination, it is my responsibility to:
examine the accounts under Section 65 of the Charities Art
follow the procedures laid down in the general Directions given by the Charity Commission for Northern
Ireland under Section 65(9)(b) of the Charities Art
state whether particular matters have come to my attentiorL
Basis of the independent examiner's report
I have examined your charity accounts as required under Section 65 of the Charities Act and my examination
wa5 carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland
under Section 65[9)(b} of the Charities Act. The examination included a review of the accounting records kept by
the charity and a comparison of the accounts presented with those record& It also included consideration of any
unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning
any such matters.
My role is to state whether any material matters have come to my attention giving me cause to believe:
That accounting records were not kept in accordance with Section 386 of the Companies Art 2006
That the accounts do not accord with those accounting records
That the accounts do not comply with the accounting requirements of Sectton 396 of the Companies Art
2006 and with the methods and principles of the Charities Statement of Recommended Practice
applicable to charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland
Thatthere is fijrther inforniation needed for a proper understanding of the accounts to be reached.
Independent examiner's statement
I have completed my examination and have no concerns in respert of the matters (l) to (4) listed above and. in
connection with following the Directions of the Charity Commission ft)r Northern Irelan(I I have frjund no
matters that require drawing to your attention.
Mr Conaill McGr
M.B.McGrady & Co
Chartered Accountants
Rathmore House
52 St Patricks Avenue
Downpatrick
Co. Down
BT30 6DS
27 September 2023
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