2023-05-31-annual-return

Friends of VisPa IA company limited by guarantee, not having a share capltall INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES OF FRIENDS OF VISPA We have examined the financial statements of the charity for the financi21 year ended 31 May 2023, which comprise the Statement of Financial Activities (incorporating an Income and Expendilure Acix)untl, the Balance Sheet and the related notes. This report is made solely to the charity's members. 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 Board of Trustees that we have done so. and state those matters that we have agreed to stale lo them in Ihis 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 charity and the charity's members. as a body. for our work, or for this report. Respective responsibilities of trustees and examiner The charity's Iruslees (who are also the directors of the company for the purposes of company lawl are responsible for the preparation of the financial statements in accordan￿ with the requirements of the Companies Act 2006. The charity's Iruslees consider that an aLtdil is not required for this financial year under Chapter 3 of Part 16 of the Companies Act 2006 and that an independent examination is required. 11 is our responsibility lo.. examine the financial slalements under section 65 of the Charities Act.. follow the procedures laid down by the general Directions given by the Charity Commission for Northem Ireland under section 6519llbl of the Charities Act,. and slate whether particular matters have come to our attention. Basis of independent examiner's report We have examined your charity financial statements as required under section 65 of the Charities Act and our examination was carried out in accordance with the general Dirgctions given by the Charity Commission for Northern Ireland under section 65{9llbl of the Charities Act. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those recordg. It also includes consideration of any unusual items or disclosures in the financial statements and seeking explanations from the Iruslees concerning any such mallers. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion 15 given as to whether the accounts preseril a 'lrue and fair. view and the report is limited to those matters s8t out in the slalement below. In connection with our examination. no matter has (xjme to our attents'on which gives us cause to believe that in, any material respect.. accounting records were not kept in accordance with section 386 of the Companies Act 2006 the financial slalements do not accord with those accounb'ng records the financial slalements have not been prepared in accordance with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Stalemont of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS1021 there is further information needed for a proper understanding of the accounts lo be reached. Independent examiner's statement We 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 lo enable a proper understanding of the financial statements lo be rea¢hed. li I l eLLdoLbLtLkès MG 'CCOUNTANTS IPOR ADOWNI 25-27 Carteton Street Portadown Co. Armagh BT62 3EP Northem Ireland