Lissan House Trust Page 5 Accounts for the year ended 31 December 2025 Independent Examiners Report to the Board of Trustees of Lissan House I have examined the financial statements of the Trust for the year ended 31 December 2025, which comprise the Statement of Financial Activities (incorporating an income and Expenditure Account), the Balance Sheet, the Accounting Policies and the related notes. These financial statements have been prepared under the accounting policies set out therein. The financial statements were not required to be audited in accordance with Part 16 of the Companies Act 2006. This report 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 has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the charitable company's Board of Trustees that we have done so, and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable Company and the charitable company's Board of Trustees, as a body, for our work, or for this report. Respective responsibilities of trustees and examiner As explained more fully in the Statement of Trustees' Responsibilities, the trustees, who are also the directors of the charitable company, are responsible for the preparation of the Trustees' Annual report and the financial statements in accordance with applicable law and Accounting Standards (UK and Ireland). The charitable company trustees consider an audit is not required for this year under Chapter 3 of Part 16 of the Companies Act 2006 but that an independent examination is required under that Act. It is my responsibility to:
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examine the financial statements under Chapter 3 of Part 16 of the Companies Act 2006 and the Regulations thereunder;
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follow the procedures laid down by the regulatory authorities; and
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state the facts if it has come to my attention in the course of my examination work that any: (i) material expenditure or action appears not to be in accordance with the charitable company's trusts; (ii) information or explanation I am entitled to under the Regulations has not been afforded to me; (iii) information contained in the financial statements is materially inconsistent with the Trustees' Annual report for the year. Basis of independent examiner's report My examination work was undertaken in accordance with the general directions given by the regulatory authorities. Such an examination includes a review of the accounting records kept by the charitable Company and a comparison of the financial statements presented with those records. It also includes consideration of
any unusual items or disclosures in the financial statements and seeking explanations from yourselves as the
charitable company trustees concerning any such matters. The procedures undertaken do not provide all the
evidence that would be required in an audit and consequently I do not express an audit opinion on the view
given by the financial statements. Document
Lissan House Trust Page 6 Accounts for the year ended 31 December 2025 Independent examiner's statement In connection with my examination work, no matter has come to my attention:
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which gives me reasonable cause to believe that in any material respect the requirements to keep proper accounting records and to prepare accounts which accord with the accounting records and are in accordance with the methods and principles 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
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial Statements to be reached.
Corr & Corr Chartered Accountants 10th March 2026
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