INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE IRISH CONGREGATIONAL ORPHAN SOCIETY CHARITY REGISTRATION NUMBER NIC101719
FOR THE YEAR ENDED 31ST JANUARY 2024
RESPONSIBILITIES OF TRUSTEES AND EXAMINER
The charity's trustees are responsible for the preparation the accounts under Section 63 of the Charities Act(NI) 2008. The trustees consider that given the low annual income, an audit is not required for the year 2023/4 under Section 65(2) of the Charities Act (NI) 2008 and that an independent examination would be sufficient.
It is my responsibility under Section 65 of the Charities Act(NI) 2008 to :-
- i examine the accounts ii state whether particular matters have come to my attention.
BASIS OF INDEPENDENT EXAMINER'S REPORT
My examination was carried out in accordance with the general directions given in the Charities SORP. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented by those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters.
The procedures undertaken do not provide evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view'. This report is limited to those matters set out in the statement below.
INDEPENDENT EXAMINER'S STATEMENT
In connection with my examination, no matter has come to my attention which
- i gives me reasonable cause to believe that, in any respect, the requirements to keep accounting records in accordance with Section 63 of the Act and to prepare accounts which accord with the accounting records have not been met or
ii in my opinion attention should be drawn in order to enable a proper understanding of the accounts to be reached.
In addition, I agree the consistency of the accounts with the trustee's annual report.
Edward McAuley Accountant (retired) 209 Mountsandel Road Coleraine BT52 1TB
14th June 2024