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