Kalros Enterprises
Company Limited by Guarantee
Independent Examlner's Report to the Trustees of Kairos Enterprlses
For the Year Ended 31 st March 2023
I report to the trustees on my examination of the financial statements of Kairos Enterprises {Yhe
charty,) for the year ended 31 st March 2023.
Responslbllltles and basls of report
As the trustees of the company (and also its directors for the purposes of company law) you are
responsible for the preparation of the financial statements in accordance wf(h the requirements of
Charrties Act (Northern Ireland) 2008 (the '2008 ACY) and the Companies Act 2006 {'the 2006 Act,).
You are satisfied that the accounts of the ￿rnpanY are not required by charty or company law to be
audited and have chosen instead to have an independenl examination.
Having satisfied myself that the accounts of the company are not required to be audited under Part 16
of the 2006 Act and are eligible for independent examination, I report in respect of my examination of
the charty's financial statements as carried out under section 65 of the 2008 Act. In carrying out my
examination I have followed the general Directions given by the Charty Commission for Northern
Ireland under section 65{9) (b) of the 2008 ACL
Independent examlnerfs s￿ernent
I have completed my examination. I confirm that no matters have Come to my attention in connection
with my examination giving me cause to believe that in any material respect:
accounting records were not keo in respect of the charty as required by section 386 of the
2006 Act; or
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements of section 396 of
the 2006 Act other than any reqU1￿ment that the accounts give a 'true and fairf view which
is not a matter considered as part of an independent examination. or
the financial statements have not been prepared in accordance with the methods and
principles of the Statement of Recommended Practice for accounting and reporting by
charities applicable to chartties preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102}.
I confirm that there are no other matters to which your attention should be drawn to enable a proper
understanding of the accounts to be reached.
Peter E O'Hare- Independent Examiner
Peier E O'Hare & Co
Chartered Accountants
32 High Street
Ballynahinch
Co Down
BT24 BAB
The nots8 on pages 6 to 12 forni part of the8• flnanclal stal•morrts.