TEAMJVC COMMUNITY TRUST
Independent Examiners’ Report to the trustees of TeamJVC Community Trust
I report to the Trustees on my examination of the financial statements of TeamJVC Community Trust for the year ended 5th April 2024 which are set out on pages 3 to 17.
Respective responsibilities of trustees and examiner
As the trustees of the charity, you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008. You consider that an audit is not required for this year under section 65(3) of the Charities Act (Northern Ireland) 2008 and have requested than an independent examiner's report be prepared.
I report in respect of my examination of the Trustees’ accounts carried out under Section 65 of the Charities Act (Northern Ireland) 2008 and in carrying out my examination I have followed all the applicable directions given by the Charities Commission for Northern Ireland. I am qualified to undertake the examination by being a qualified member of The Institute of Chartered Accountants in Ireland. Having satisfied myself that the charity is not subject to audit under charity or company legislation and is eligible for independent examination, it is my responsibility to:
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examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008;
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to follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland; and
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to state whether particular matters have come to my attention.
Basis of independent examiner’s report
My examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
Independent examiner’s statement
The charity’s gross income in the year was £497,743 (2023: £439,194).
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the Charity as required by section 63 of the Act;
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the accounts do not accord with those records;
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to prepare accounts which accord with the accounting records and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
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Nigel V Skillen FCA Diamond & Skillen Fellow of the Institute of Chartered Accountants in Ireland Sinclair House 89/101 Royal Avenue Belfast BT1 1FE 18th August 2024
Page 7 of 17
Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE