A Positive Life
IA company limited by guarantee, not having a share capital)
INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES OF A
POSITIVE LIFE
We have examined the financial statements of the charity for the financial year ended 31 Maich 2024, which
comprise the Statement of Financial Aclivtties (incorpofating an Income and Expendilure Account). the Balance
Sheet and the felated notes.
Respective responsibilities of trustees and examiner
The charity's Irustees (who are also the directors of the company for the purposes of company lawl are responsible
for the preparation of Ihe financial statements in accordance with the requirements of the Companies Act 2006. The
charity's trustees consider that an audit is nol required for Ihis financial year under Chapter 3 of Part 16 of the
Companies Act 2006 and that an independent examinats'on is required.
11 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 the Charrty Commission for Northem Ireland
undcr scction 65{9){b} of the Charities Act- and
state whether particular matters have come to our attention.
Basis of independent examinerfs report
We have examined your charity financial statements as ￿qUired under section 65 of the Charities Act and our
examination was carried out in accordance with the general Directions given by the Charity Commission for Northern
Ireland under section 6519)Ib) of the Charities Acl. An examination inr.liJdp..* g review of the accounting records kept
by the charity and a comparison of the financial statements presented with those records. It also includes
consideration of any unusual items or disclosures in Ihe financial slalements and seeking explanations from the
trustees concerning any such matters. The procedures undertaken do not provide all Ihe evidence that would be
required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fairf view
and the report is limited to those matters set out in the statement below.
In conneGtion with our examination, no matter has come to our attention which gives us cause to believe that in, any
material respect..
accounting records were not kept in accordance with section 386 of the Companies Act 2006
the financial slatements do not accord with those accounting records
the financial statements have not been prepared in accordance with the accounting requirements of section 396
of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice
applicable to charities preparing their arcounts in accordance with the Financial R8POrting Standard applicable in
the UK and Republic of Ireland (FRS102)
there is further information needed for a proper understanding of the accounts to be reached.
Independent examinerfs statement
Wp. have no concems and have como across no other mattewv in conncction with the examination to which attention
should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
EXCHANGE ACCO
TANTS LIMITED
Chartereo Cenifteu Accouniants
Uakmont House
2 Queens Road
Lisburn
Bt27 4TZ
Date: ...