WILLIAM WILSON
WILLIAMWILSON
CMart8red Accountants
25 Smr? Fload
HDIYW
8T18 9HX
+44 10128 gs92 024
www.Wwa￿oun1OnCy.C¢rn
Educate The Orphans
Report of the Independent Examiner to the Trustees of the
charity on the accounts for the year ended 31 December 2022
I report on the financial statements of the charity on pages 12 to 21 for the year ended 31
December 2022 which have been prepared in accordance with the Charities (Northern Ireland) Act
2008. as amended (th8 Act) and with the Financial R8POrting Standard 102, (effective 1st January
2016) adapted to meet the n88ds of unincorporated organisations, as modified by FRS 102
SORP (Statement of Recommended Practice forAccounting and Reporting by Charities) 2015,
(as amended by the Bulletin issued in February 2016), published by the Charity Commission in
Northem Ireland (CCNII , eff8ctiv& January 2015 IThe SORP). und8r tha historical cost convention
and the accounting policies set out on page 16.
Respective responslbllities of the Trustees and the Independent Examiner
As describ￿ on page 8, the ¢hariWs Trustees are responsible for the preparation of the
accounts.
The Trustees consider that the audit requirement of 65(2) of The Charities {Northem Ireland) Act
2008, as amended (The Act) does not apply, and that there is no requirement in the Governing
Document for the conducting of an audit. As a consequence, theTrustees have elected that the
financial statements be subject to independent examination.
Having satisfied myself that the charity is not subject to audit under any legal provision, or
othe￿ISe, and is eligible for independent examination. it is my responsibility to=_
8) examine the accounts under aection OJ(3) of Ui¥ A￿[,
b) follow the procedures in the Directions to Independent Examiners made by the Charity
Commission in Northern Ireland and..
G) state whether partiGular matters have come to my
attention.

WILLIAM WILSON
WILLIAM WILSO14
Charter¢aAc¢ountan
25 Shore Road
8T18 gHX
+4410128 9592 0240
www.wwa￿ounlancy.corn
Educate The Orphans
Report of the Independent Examiner to the Trustees of the
charity on the accounts for the year ended 31 December 2022
Basis of Independent Examiner's Statement and scope of work undertaken
I conducted my examination in accordance wilh the Directions to Independent Examiners made by
the Charity Commission in Northern Ireland, setting out the duties of an Independent Examiner in
relation to the conducting of an Independent Examination. An Independent Examination includes
a review of the accounting records kept by the charity and of the accounting systems employed by
the charity and a Gomparison 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 you, asTrustees. concerning such matters. The purpose of the
examination is to establish as far as possible that there have been no breaches of charity
legislation and that the financial statements comply with the SORP, on a test basis, of evidence
relevant to the amounts and disG105ures in the financial statements.
The procedures undertaken do not provide all the evidence that would be required in an audit .
and information supplled by theTruste8s in the course of the examination is not subjected to audit
tests or enquiries, and consequently I do not express an audit opinlon on the view given by the
financial statements, and in particular, l express no opinion as to whether the financial statements
give a true and fair view of the affairs of the charity, and my report is limited to the matters set out
in the statement below.
I planned and performed my examination so as to satisfy myself that the objectives of the
Independent Examination are achieved and before finalising the report l obtained written
assurances from the Truslee5 of all material matters.
10

WILLIAM WILSON
WILLIAM WILSON
cnart*red Accounian15
25 SIKie Fl¢k)d
Ho1
BTI8 9HX
+4410128 9592 0240
W4w1.￿WarcOunl8nCy.CQM
Educate The Orphans
Report of the Independent Examiner to the Trustees of the
charity on the accounts for the year ended 31 December 2022
Independent Examlnerfs Statement, Report and Opinion
Subject to the limitations upon the scope of my work as detsiled above , in connection with my
examination, I can confirm that
This is a report in respect of an examination carried out under 65{31 of the Act and In a¢¢ordan¢e
with Directlons to Independent Examiners made by the Charity Commission in Northern Ireland
which may be applicable.
and that no matter has come to my attention in connection with my examination which gives me
reasonable cause to believe that in any material respect trie requirements
to keep accounting records in accordance with with Section 63 of The Charities (Northem
Ireland) Acl 2008, as amended;
when preparing accounts on an accruals basis, to prepare financial statements which accord
with the accounting records and comply wrth the accounting requirements of the Acl and the
Regulations setting out the form and content of charity accounts.,
have been prepared in accordance with The Charities (Northern Ireland) Act 2008, as
amended. and with the methods and principles set out in the FRS102 Statement of
Recommended Practice - Accounting and Reporting by Charities (effective January 2016)
have not been met or to which. in my opinion, attention should be drawn in my report in order to
enable a proper understanding of the accounts io be reached"
Signed:.
William Wilson- Independent Examiner
Chartered Accountants Ireland
25 Shore Road
Holywood
BT18 9HX
This report was signftd nn 1 n r)r.tob8r 2023