Wah Hep Chinese Communiti. Association
liidependent eiaminer's report to the trustees of Ivah Hep Chinese
Communiti. Association
I hcli'e prep.Ircd and examined Ihe finanLicil sl'itcments of W<lh HLp Chinese Conimunily
As%()0 i'ili()n l ()r Ihe ) e.Ir ended _3 l March 2a?4 11'hiLh Li)nipri se ihe Si,2temenl of Fi n111Li¢il
ALli i, i lies. Ihe B'il¢iiiLe Sheet lind Ihe rel¢iied nolcs. These financi1¢ I sl&ilemenis have beeii
prep:Ired linder iIiL' aLLouiiliii L)
puIiLies sci ()ui iherein.
"I'liis repL)ri 15 made solel) l() Ihe Lharily's Irustees. as a body. i n acc()rdance il'ith the
C"li'irities ALI (Northem Ireland) 1964. MJ independeni examination ¥%'ork hcls beeIi
IindL'rl'ikL'n thai I mi ohi slate li) the Lharit) s Iruslees thc)5e m<11ters l am requi red to £l¢2ie
l() theni i li 'in i Iidependent Lxanii iier's report c1nd for no i)Iher purp()se. To the ful lest exteiit
PL riiiilled b) lail.. I do nc)l aLLePI or assunie resp()n%i bil ilj. to anN'one oiher Ihan the Lh&iri l )'
4111d Ihe Lh'iri l) s Iriistees a5 a b()d)'. fi)r my i ndependeni examination work-. t-or this report, or
l-c)r ihL 'ILLc)unis I hal'e prepared.
Respc'ctii'e responsibilities of the trustees and independent examiner
ThL tru%lees respc)n5ibilities lor preparing the Truslees, Annual Report and (he financi<il
l.IlL iiienls i n accc)rdaiiLe 14'ith appliLable laiv. aiid Uniled K i nodom Acci)unti ni? St'indards
L I iiiled IKin odoin General ly ALcepied ALCC)ulliino Practice) are sei out i n the Staienielit c)f
Tru%tee5 RLsponsibiliiies.
I repc)rl lo you my opinion as to wheiher ihe financial statements (Fi ve a Irue lind f<ii r vieiv.
aiid are properly prepared in <qLcordance wilh the ihe Charities ALI (Northern Ireland) I C)(d.
l also rep()n to )'ou if. in my opinion. the Trustees. Annual Report is nul consi%lent i¥'iih the
ti liclllL ial %tdteTnents. if ihe Lharit) has not kept proper accounlinu recc)rds. if ihe charil)'S
ti i)ancial slatemenis 4ire nol in £iofL¢menl i%'iih ihese aLcounti no recc)rds or if I have not
receii'ed all of ihL intormdiion and explanations I require f()r my independeni examination.
I read oiher infonnation Lc)nlained in the Annual ReEK)rt. and consider ii'heiher it is
L()n%i stent iyith the fin'incial slatements. This oiher informaiion comprisLs c)iil)' the Trusiees.
Annual Report I consider ihe implications for my report if I become aware ()f aiiy app.IrLnt
misslcilemenls or material inconsistencies wilh ihe financi<21 siatement%. M J, re%pc)nsi bi l i lies
do nol extend io any other inforniation.
Ilasis of independent examination opinion
l Londucted m), independent eAamin.l1i()n in accordance ii'iih Accouniiiig Sian(lards ( UK
'Ind IrLlJndl. It also includes an assessmeni of the sionifiLant estimates and judciemLni
nic1de by (he Irustees in ihe preparalion of the tinancial s￿[e￿entS. and of i¥'hethLr Ihe
¢ILI()unlinL?
pc)I iLies are appropriale lo the charit) s ci rcumstanLes. consisientl) applied and
¢idequaiely disclosed.

I planned and performed my exaTninalion so as io obtain all the infomiation and
explaiiations ivhich l Lonsidered necessar), in order lo provide me ivith sufficienl evidence
to Lvl i'e reasc)nable as.surance ihal the ti nancial slaienienls <qre free from material
mibslaiement. ii,heiher caused b), fraud or oiher irreoularity or errur. In formino my opinion
l Iso eval uated ihe c)verall adequaLv of Ihe presentaiion of informalion i n Ihe tinanL iiil
St4ilements.
Opinion
In m), opinic)n Ihe fi nanLial s(il(emenis oive a Irue and fair i'iei%'. i n accordanLe ¥¥'ith United
Kii)udoiii General l), Accepted Accounli no Practice. of ihe Slaie of Ihe chari ly's af-tc2irs as at
31 M&irch ?0?4 (2nd of ils incoming resource5 and applicalion of resources for the veic r Ilien
cnded qnd hai'e been properly prep¢ired in accordance ii'iih the the Ch.orilies ALI l Norihern
Ireland) 19(A
Mrs JudTr' Ferris
BA ACIS MIIIM
Flat23
Donard F"old
6 Laii'n lield
'eii castle
Counti'Doii"n BT3.3 OSE