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) 2￿8,.
(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 reco￿5 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 reas￿able 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