Heavenly Class Ltd Company limited by guarantee
Independent Examiner's report to the Charity Trustees of Heavenly Class Ltd Year ended 31 July 2025
| report solely to the Charity Trustees on my examination of the accounts for the year ended 31 July 2025. To the fullest extent permitted by law, | do not accept or assume responsibility to anyone other than Heavenly Class Ltd and its Trustees as a body for my work or for this report. As a practising member of the Chartered Association Of Certified Accountants | am subject to its ethical and other professional requirements which are detailed at www.accaglobal.com.
Respective responsibilities of charity trustees and examiner
As the Charity Trustees (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. Having satisfied myself that the charity is not subject to an audit under company law, and is eligible for independent examination, it is my responsibility to:
-examine the accounts under section 65 of the Charities Act.
-follow the procedures laid down in general directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act.
-state whether particular matters have come to my attention.
Basis of independent examiner's report
| have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. The 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 as charity trustees concerning any such matters.
My role is to state whether any material matters have come to my attention giving me concern 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;
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that the accounts do not accord with those accounting records;
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that the accounts do not comply with the accounting requirements of section 396 of the Companies Act 2006, the Charities Act and with methods and principles of the Charities Statement of Recommended Practise applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic Of Ireland.
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that there is further information needed for a proper understanding of the accounts to be reached.
Independent examiner's statement
| have completed my examination and have no concerns in respect of the matters (1) to (4) above and, in connection with following the directions of the Charity Commission for Northern Ireland, | have found no matters that require drawing to your attention.
SloreQanatyStephen Doherty FCC Chartered Certified Accountant
The Amp
11 Ebrington Square Derry BT47 6FA