2022-12-31-annual-return

MITRE TRUST INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022 We report on the financial statements of Mitre Trust ("the Charity.) for the year ended 31 December 2022. which are set out on pages 6 to 14. Respective responsibllltles of charity trustees and examiner As the charity trustees (and also the directors of the company fur the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the terms of the Companies Act 2006. Having satisfied ourselves that the charity is not subject to audit under company law, and is eligible for independent examination, it is our responsibility to: examine the financial statements under section 65 of the Charities Act (Northern Ireland) 2008 ('the Charities Act'}, follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under sections 65(9)(b) of the Charities Act, and state whether particular matters have come to our attention. Basis of independent examlner's report We have examined your charity financial statements as required under section 65 of the Charities Act and our examination was carried out in accordance with the general Directions given by th8 Charity Comrnission for Northem Ireland under section 65(9)(b) of the Charities Act. The examlnatlon included a review of the accounting records kept by the charity and a comparison of the financial statements presented with thos8 records. It also included consideration of any unusual items or disclosures In the financial statements 2nd seeking explanations from you as charity trustees GonGerning any such matters. An independent examination does not involve gathering all the evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the financial statement5. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide. Consequently, we express no opinion as to whether the financial statements present 'true and fair view, and our report is limited to those specific matters set out in the independent examinerfs statement. Our role is to state whether any material matters have come to our attention giving us reasonable cause to believe; 1. That accounting records were not kept in accordance with section 386 of the Companies Act 2006; 2. That the financial statements do not accord with those accounting records. 3. That the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recomrnended Practice." Accounting and Reporting by Charities applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). 4. Thatthere is further information needed for a proper understanding ofthe financial statements to be reached. Independent examinevs statement We have completed our examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with fallowing the Directions of the Charity Commission for Northern Ireland, we found no matters that require drawing to your attents-on. Baker Tilly Mooney Moor ¥KooYL Chartered Certified Accountants and Statutory Auditors 17 Clarendon Road Clarendon Dock Belfast BT13BG Date: IIIocKltoz3 Page 5