LisstTn House Trus¢ Accountsfor Ihe year ended 31 Decenther 2023 Page 5 Independent Examiners Report to the Board of Trustees of Lissan House I have examined tk financial staternents of the Trust for the year ended 31 Drnber 2023, which compri5¢ the Statement of Financial Activities (incorporating an income and Expenditure Account), the Balance Sheet, th¢ Accounting Policies and the related noles. These financial statements hav¢ been prepared under the accounting policies set out therein. The fmancial statements were not qUIred to be audited in accordance with Part 16 of the Companies Act 2006. This rewrt is made Solely to the charitable company trustees. as a body. in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our work h&s been undertaken so that we might compilc the financial statements that we have been cngaged to compile, report to the charitable company's Board of Trustees that we have done so, and state those matters that we have agre¢d to State to them in this report and for no other purpose. To the fullest extent permitt by law, we do not accept or assume responsibility to anyone other than the ¢haritable Company and the charitsble company's Board of Trustee5. as a body, for our work, or for this report. Respeetive responsibilities of trustees and examiner As explained more fully in the Stalement of Trustees, Responsibilities, the trustets, who arc also the directors of the charitable company, are responsibl¢ for th¢ preparation of the Truste¢5' Annual r¢port and the financial statements in accordance with applicable law and Accounting Standards OJK and Ireland). The charitable ompany trustses consider an audit is not required for this year under Chapter 3 of Part 16 of the Companies Act 2006 but that an indepeftdent examination is required under that Act. It is my re$poDsibility to.. examine the financial statements under Chapter 3 of Part 16 of the Companies Act 2006 and th¢ Regulations thereun(kr. follow th¢ proc¢dur¢s laid down by the regulatory authoritte4 and state the facts tf it has corne to my attention in the ¢ourse of my examination work that any: (i) material expenditUTe or action appears not to be in accordance with the charitsble compangs trusts: (li) infoTmation or explanation I am entitled to under the Regulations has not been afforded to me" (iii) information contsined in the financial staternents is materially inconsistent wtth the Trustees, Annual report for the year. Basis of independenl examiDer's reiKIrt My examination work vrns undertaken in accordance with the general directions given by the rcgulatory authorities. Such an examination in¢ludes a review of the accounting records kept by the charitable Company and a ¢omparison of the financial statements presented with those records. It also includes consideration of any unusual item5 or disclosures in the financial statements and seeking explanations from yourselves as the charitable company trustees concernin8 any such matters. Th¢ procedures undertaken do not provide all the evidence that would be required in an audit and consequendy I do not exprcss an audit opinion on thc vi¢w given by th¢ financial statements.
Llssan House frust Aecounls ear ended 31 December 2023 Page 6 Independent examiner's $tat¢ment In connection with my examination worL no matter has come to my attention: whirh gives me reasonable cause to believe that in any material respect the requirements to keep proper accounting records and to prepare accounts which aord with th¢ accounting records and are in accordance with the methods and principle5 set out in the Charities SORP and which comply with the requirements of section 396 of the Companies Act 2006 other than the requirement to give a true and fair view have not been met: or lo which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial Statements to be reached. P*qolCo Corr & Corr Chartered A¢countanls Cookstown ioth June 2024