2022-12-31-annual-return

The Palatine Trust Acom an limited b uarantee Inde ndent Examinerfs Re To The Trustees. of The Palatine Trust I report on the accounts of the charity for the year ended 31 December 2022. whth are set out on pages 5 to 12. Respective responsibilities of trustees. and examine The charity's trustees. who are also the directors of The Palatine Tust for the purposes of company law, are responsible for the preparation of the ￿Ounts. The trustees consider that an audlt is not required for this year under section 65(2) of the Charities Act (Northem Ireland) 2008, the 2008 Act and that an independent examination is needed. Having satisfied mysetf that the charity is not subject to audit under company law and is eligible for independent examination. it is my responsibilty to: {[) examine the accounts under section 65(3)(a) of the 2008 Act" to follow the procedures laid down in the general Directions gNen by the Charity Commission under section 65(9)(b) of the 2008 Act: and to state whether particular matters have come to my attents'on Basis of independent examinerfs report My examination was carried out in accordants with the general Directions gNen by the Charity Commission. An examinats'on includes a review of the accounting records kept by the chanty and 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 ewdence that would be required in an audit and consequenty no opinion is given as to whether the accounts present 'Irue and fair vi*, and the report is limited to those matters set out in the next statement. Independent examine￿$ statement In connection with my examination. no matter has come to my attention: has come to my attenkn'on.. (a) which gives me reasonable cause to believe that in any material respect the requirements: to keep accounting records in accordance %Mth section 386 of the Companies Act 20[￿. and to prepare accounts which accord with the accounting records, comply with the accounting requirements of 396 of the Companies Act 2006 and with the meth(xls and principles of the Statement of Recommended Practi￿. Accounting and Reporting by Charities., have not been met or to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. R Colin Stewart FCA for and on behalf of Guardian Chartered Accountants 2 William Street Newtownards Co Down BT23 4AH 26 July 2023