Heavenly Class Ltd
Company Ilmlted by guaranteo
Independent Examlnerfs report lo the Charlty Trustees of Heavenly Class Ltd
Yoar gndod 31 July 2023
We report solely the the Charity Trustees on our examination of the accounts for the year ended 31 July 2023.
To the fullest exlent permitted by law, we do not accept or assume responsibility to anyone other Ihan
Heavenly Class Ltd and its Trustees as a body for our work or for this report. As a practising member flrm of
Chartered Accountants Ireland, we are subject to its ethical and other professional requirements which are
delailed al ￿￿y.charter8da¢¢0UnIantS.4e.
Respectlve responslbllltl•s of charlty trustees and examlnbr
As the Charity Trus188s (and also the directors of the company for the purposes of company law} you are
responsible for the preparation of the accounts in accordance with the requirements of the Companies Act
2006 and the Charities Act (Northern Ireland) 2008. Havlng sattsfled ourselves that the charlty Ss not subject to
an audit under company law. and is eligible for independent examination, it is our responsibility to..
-examine the accounts under sectlon 65 of the Charities Act.
-follow the procedures laid down in general dlrections given ty the Charity Commlssfvjn for Northern Ireland
under section 65{9}Ib) of the Charities Act.
-state whether particular matters have come to our attention.
Ba818 of Indèpendent examlner's report
We have examined your charity accounls as required 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 6519llbl of th8 Chari116s Act. Th8 examination included a review of the
accounting records kept by the charity and a comparison of the accounts presented with those records. It also
included consideration of any unusual items or disclosures in the accounts, and Seeking explanations from
you a5 charity trustees concerning any such matters.
Our role is to stste whether any material matters have come to our attention giving us concem to believe:
1. that accounting records were not kept as required by with section 386 of the Companies Act 2006 and
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 section 396 of the Companies Act
2006, the Charities Act and wllh methods and principles of Iha Charities Ststement of Recommended Practise
applicable to charities preparing their accounts in accordance with the Financial Reporting Standard
applic8ble in the UK and Republic Of Ireland.
4. that ther8 is further informalion needed for a proper understanding of the accounts to be reached.
Independant examlnor's statement
We have completed our examination and have no concerns In respect of the matters111 to (4) above and, in
connection with following the directions of the Charily Commission for Northern Irel8nd. we have found no
mattèrs thal requlre drawlng to your attenllon.
s MCA T&6AP
ARTERED
Forgus
cAteor & Co
Chart?red AGrountMnts
31133 Clarendon Street
Dorry
BT48 7ER
0 4 SEP 2023
4 Sept•mb•r 2023