## **NIPSA GLOBAL SOLIDARITY AND DEVELOPING WORLD FUND** 

## **INDEPENDENT EXAMINER'S REPORT** 

## **TO THE MANAGEMENT COMMITTEE OF NIPSA GLOBAL SOLIDARITY AND DEVELOPING WORLD FUND** 

We report to the management committee on our examination of the financial statements of NIPSA Global Solidarity and Developing World Fund (the charity) for the year ended 31 December 2023. 

## **Responsibilities and basis of report** 

As the management committee of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act (Northern Ireland) 2008. 

It is our responsibility to: 

- examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008; 

- 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 Act; and 

- state whether particular matters have come to our attention. 

## **Basis of independent examiner's statement** 

We have examined your charity accounts as required under section 65 of the Charities Act and our examination was 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 records.  It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as committee members concerning any such matters. 

Our role is to state whether any material matters have come to our attention giving us cause to believe: 

- 1 That accounting records were not kept in accordance with section 63 of the Charities Act 

- 2 That the accounts do not accord with those accounting records 

- 3 That the accounts do not comply with the accounting requirements of section 396 of the Companies Act 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 

- 4 That there is further information needed for a proper understanding of the accounts to be reached. 

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## **NIPSA GLOBAL SOLIDARITY AND DEVELOPING WORLD FUND** 

## **INDEPENDENT EXAMINER'S REPORT (CONTINUED)** 

## **TO THE MANAGEMENT COMMITTEE OF NIPSA GLOBAL SOLIDARITY AND DEVELOPING WORLD FUND** 

## **Independent examiner's statement** 

We have completed our examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, we have found no matters that require drawing to your attention. 

## **GMcG Lisburn** 

Century House 40 Crescent Business Park Lisburn BT28 2GN 

Dated: 28 August 2024 

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