INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES
OF COMPASSION MINISTRIES
I report on tbe accounts for the year ended 3 1st August 2023 which are set out on pages 7 to 16.
Respective responsibilities of trustees and eiaminer
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit 15
-) of the Charities Act (Northem Ireland) 2008 {&q amended) and that an
not required for this period under section 65{?
independent examination is needed.
It is my responsibility to:
examine the accounts under section 65(3) of the 2008 Act;
to follow ihe procedures laid down in the general Directions given by the Clwity Commission under sect'ion
65{9)(b) of the 2008 Act. and
to state whether particular malters have come to my attention
Basis of independeDI examiner's report
I have examined your charity accounts as required under section 65 of the Charities Act and my examination was ca￿led
oul in a¢¢ordance with the general Directions gjven by the Charity Commission for Northern Ireland under section
6519)(b) of the Charilies Act.
My examination included a review of the a¢¢ounting records kept by the charity and a comparison of the accounts
presented with those records. It also included consideration of any unusual iterns or disclosure5 in the accounts, and
seeking explanations from you as charity trustces concerning any such matters.
My role is to state whether any material matters have come to my attention giving me cause to believe:
l. That accounting rewrds were nol kept in ac¢ordance with section 63 of the Charities Act
2. That the accounts do not accord with those accounting records
3. That the accounts do not comply with the accounting requirements of the Charilies Act
4. That there is further infomation needed for a proper understanding of the accounts to be reached.
Independent exaTDiner's statemeat
have completed my examination and have no concerns in respect of the matters ( l) to (4) listed above and, in connectlon
with following the Directions of the Charity Commission for Northern Ireland. I have found no matters that require
drawing to your attention.
Peter Stevenson
Member of the Institute of Chartered
Accountant5 in Ireland
Steven50n and Wilson
22_30 Broadway Avenue
Ballymena
BT43 7AA
23" April 2024