2020-12-31-annual-return

Imperial Grand Black Chapter of the British Commonwealth Auditors report for the year ended 31 December 2020 We have audited the financial slatemenls of the Imperial Grand Black Chapter of Ihe British Commonwealth as sel out on pages 10-16 lor the year endec5 31 December 2020, which compiise of the Slalemenl ol Financial Acllwlies, The Balar)ce Sheet, and the related noles. The financial reporting framework Ihal has been applied in Iheir preparallon Is applicable law and United KingcSom Accounting Slandaids Iuniled Kingdom GeneraSly Ac￿pIe Accounting Pr2cllcel. This report Is made solely lo Ihe Charity Truslees, as a kjdy, in aCcordar￿e wlh regulations made urder the Charilies Act (Northern Ireland) 2008. Our audit work has ￿en undertaken so that we mighl slate lo the Charily's Trustees those m211ers we are required lo slate lo them in a audllorfs report arld for no other purpose, To the fullest extent permilled by law, we do not 2ccepl or assume responsibility lo anyone other than Ihe Charity and the charills Trustees as a body, lor our awlil wryk, for this report, or for the opinions we have formed. Responsibilities of the Impèrlal Grand 8la¢k Chapter of the Brftish Commonwealth Trustees and Auditors As explained more fully In the Slalemenl of Trustees, Responsibl￿tieS, the trustees are resFM)nsible for preparing Ihe financial slalemenls whKh give a true 2nd fair view. Our r￿ponsIbIlItY Is lo audll the flnanclal $121emenls in accordance with the relevanl.legal and regulatory requirements and Unlled Kingdom standards issued by the Auditing Prxlises Board. This rep¥Jrt, including the opinion has been prepared for and only for the Imperial Grand Black Chapter of the British Comrnonweallh members as a body and for no other purpose. We do not, in giving this opinion, accept or assume responsibility lor any other purpose or10 any other person lo whom this report is showi or into whose hands il may come save where expressly agreed by our prlor ¢onsenl in writing, We rewrt lo you our opinion as lo whether the accounls give a true and falr vTew. Scope of the audlt An audit involves oblainiro evidence about the amounts and disclosures in the financial slalemerils sufficient lo give reasonable assurance Ihal Ihe financial slalements 8re free from material misslaletnenl, whether caused by fraud or error. This inclucles an assessment ol.. whether the accounting policies are appropriate lo the company's clrcumslances and have been conslslenlly applied and adequalely cSisGbsed', the reasonableness of Signifi￿nI 8ccounling eslitnates and judgements m8de by Ihe directors,, and the overall preparation of the financial slalemenls. In addition, we re8d all the financial and non-financi81 infomlalion in the annual rewrt lo idenlrfy malerial inconsistencies with the audited financial slalemenl8 2nd lo idenlrfy any infom121ion th21 is 2pparenlty materially incorrect based on, or materially inconsislenl ￿￿th, the knO￿￿ge acquired by us in the course ol performing.the .audil.11 we becorne aware ol any apparent material misslalemenls or inconsistencies we consider the impli￿110n$ for our report. Ba51s of audit oixnion We conducted our audit in accordance wilh Auditing Standards issued by the Audiling Praclises Board. An audit includes examination, on 2 legl basis, of evidewe relevgnl lo the amounts and disclosures In the accounts.11 also includes an assessment ol the significanl eslim2les and judgemenls made by the Imperial Grand Black Chapter ol Ihe British Commonwealth mernbers, in the preparation of the accounts, and of whelher the accounlirg pol￿ES are appropri21e lo the organisalions circumstances, ¢onsislenlly applied and adequately disclosed. We planned and perfoimed our auL%il $0 2s lo ob12in 811 the information and explanalions which we considered necessary in order lo provlde us ¥￿th sufficient evidence lo give re3sonable assurance Ihal the financial slalernenls are free Imm malerial misslalemenl, whèlhor caused by fr2ud or other irregularity or error. In formino Dur opinion wo also evaluated the overall adequ3¢y of the presentation of information in the accounts.

Imperial Grand Black Cliapter of the British Commonwealth Auditors report for the year ended 31 December 2020 (Continued) Oplnion In (￿r opinion the financial sl2lemenls.' glve a Irue and fair ￿eW ol the charity's aff8lrs al the 310ecember 2020 and of ils incoming resources and applicalion DI resources, for the year ended 31 December 2020 and have been property prepared in accordance vKlh Uniled Kinodom Generally Accepted Accounllng Practice,. and have been wepared in accorLSance vilh the requirements of the Charities Act (Notihetn Ireland) 2￿8. Matters on which we are require(51o report by exception,. We have nolhing lo report in respect of the following mallers where the Charities Ad (Northorn Ireland) 2008 requlres us lo report lo you rf, in our opinion: adequale accounilng rec(Kds have nol been kept, or returns adeouale for our audll have not been re¢eived,' or the company's fina￿la1 slalemenls are not in agreement with the accounllng records and returns,. or we have nol received all the Inforrnalion and explanations we require lor our audiE,' or the infor1ri31ion given in the R8POrt ol the Trustees is inconsislenl In 8ny material respect wlh the financlal slalemenls. Noel Conn (Senior slalutory audilorl For and on behalf ol Noel Conn & Company, Slalutory Auditor 7 Seven Houses English Street Armagh BT617LA