JOHN BROWN UNIVERSITY NORTHERN IRELAND INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF JOHN BROWN UNIVERSITY NORTHERN IRELAND I feport on the flnanclal statements of the tharity for the year ended 30 June 2023. which are srt out on pages 10 to 20. R•sp•¢liv• r•spongbllitlu of TNstets and •x•min•r The charfty'5 Trurtee5, vA)o are also the directors of John 8Town Unfverslty Northern Irelahd for the purpose5 of company law, are responsible for the preparation of the accounts. The TNstees consider that an audit is not requlred for thls year under Section 65 of the Ch•riti•s Act (Northem Ireland) 2008 and that an independent exJrnlnatlon is needed. The charlty'5 gross income exceeded E250,LIXI and l arn qualifjed to undertake th exarnination belng a quallfied mernber Having sathfied rnys•lf that the charfty Is not subj•ct tg audit und•r company law and k eligible for independent examinatlon. It is my re5p¢Jnsibillty to.. (Il examine th• accounts under 5ect¢on 65 af the Charlties Act (Northern Ireland) 28,. (ill ta follow the procedures laid down in the general Direclions given by the Charfty Commission under section 6519)(b) of the Charfties Act {Northern Ireland) 2fXI& and {Iiil to stste whether particular mattef5 have COME to rny attention. Bisli of Ind•p•nd•nt •xMiin•rfs rnport My examination was carrfed out in accordance with the genernl Dlrections given by the Charity Commlsslon. An examination indudes a r•vlew of the accounting reco5 kEPt by the charity and orDpari50n of the fjnanoal ststements presentsd with those r•cords. It also Includes consideration af any unusual items or dlsdosures in the flnancial rtatsments, and seeking axplanations from you a5 tnjstees concwning any suth The procedures undertaken do not prDvlde all the evidence that would be rnquired in an audlt arKI consequendy no opinion given as to whether the financwl #atements present a 'tru• and fair Vie and the report Is limitffll to those matters set out in the nÈxt statém@nL IndEpend•nt •xaminerfs slat•rnert In connectlon with my exarnination, no matter has come to ry *tentlon: (al which gives me reasable cause to believe that in Jry material resp•rt th• requlrement&' to k••p accountlng rqcords In accordance with 5ectton 386 of the Companles Act 200&. and OD to prEpare financial siatements whlch accord wlth the accounting records compty wlth the accountin9 requirements of 5ertion 396 of the Companles Att 2006 and with the methods and princlple5 of the Statement of Recomménded Prnctic£ Accounting and Reporting by Charftt ha not been met or
JOHN BROWN UNIVERSITY NORTHERN IRELAND INDEPENDENT EXAMINER'S REPORT (CONnNUED) TO THE TRUSTEES OF JOHN BROWN UNIVERsrrY NORTHERN IRELAND Ibl to whith In ry oplnlorn attention should be drawn In order to wMbl• a proper understanding of the financlal statements to b• rnached. Lowry Gr•nt FCCA fty, and on beham Df, FPM kcountsnts Umited 1- 3 Arthur Stre•t 8elfa Co. Antrim 8T1 4GA North•rn Irql•*l Dated: £f/Wiol