A Poaitive Life IA company limited by guarantee, not having a share capitsl) INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES OF A POSITIVE LIFE We have examined the financial statements of the tharty for the financial year ended 31 March 2023, which comprise the Statement of FinancAal Adivities (incorporating an Income and Expendtture Account), the Balance Sheet and the r¢lal¢d noles. This report is made solely to the charity's members. as a body, in accordance with Chapler 3 of Part 16 of Ihe Companies AGt 2006. Our woth has been undcrtakcn so that wc mi9ht compile the financial statements that we have beeii eiig¢iy¢d Iv wrvpile, report to the Boaid of Truslees that we have done so, and siaie ihose malters that we have agreed to state to them in this report and for no other purpose. To the fullest exlenl peimilted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's members. as a body, for our work, or for this report. Respective responsibilities of trustees and examiner The charity's trustees (who are also the directors of the company for the pu￿0$e$ of company law) are responsible for the preparation of the financial statements in accordance with the requirements of ihe Companies Act 2006. The charty's trustees consider that an audit is not required for this financial year under Chapter 3 of Part 16 of the Companies Act 2006 and Ihat an independent examination is required. It is our responsibility to-. examine the financial statements under section 65 of the Charities Act: follow the procedures laid down by the general Directions given by Ihe Charity Commission for Northern Ireland uwidei b¥sliuri 65(9)(b) vf the Charities Act-, and state whether particular matters have come to our attention. Basis of independent exarninerfs report We have examined your charity financial slatements as required under section 65 of the Chanlies Act and our examination was carried out in accordance with Ihe general Directions given by the Charity Commission for Northern Ireland under section 6519)(bl of the ChaTities Act. An examination includes a review of the accounting records kept by the charily and a comparison of the finanaal statements presented with those records. 11 also includes consideration of any unusual items or disclosures in the financial statements and seeking explanations from the trustee5 Con￿1￿1￿g any such matters. The procedures undertaken do nol provide all the evidence Ihal would be required in an audil and consequenuy no opinion is given as to whether the accounts present a 'true and fair, view and the report is limited to those matters set oui in the statement below. In connection with our examination, no matter has come to our attention which gives us cause to believe that in, any material respect- accounting records were nol kept in accordance with section 386 of the Companies Act 2006 the financial statements do not accord wrth those acGounting reGoids the financial statemenls have not been prepared in accordance with the accounling requirements of sedion 396 of Ihe Companies Acl 2006 and wllh Ihe melhods and principles of the siatemeni of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS102) there 15 further information needed for a proper understanding of ihe acwunts lo b¥ l¢