Friends of VisPa
IA company limjted by guarantee. nc>t having a sh3re capital?
INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES
OF FRIENDS OF VISPA
We have examined Ihe financial statemen'LS of the charity lor the financial year ended 31 May 2024, which comprise
the Slalemeni ol Financial Activities lincorporatsng an Income and Expendiltire Account). the Balance Sheet and the
related notes.
This report Is made solely to the charity's members as a body, .'n accordaice vjith Chapter 3 of Part 16 of the
Companies Act 2006. Our vio,"k has been undertaken so tnat Ive might compile the financial statements that we have
been engaged lo cornpile, report lo Ib.e Board o! Trustees that vie have done so. and state thtrse matters that we have
agreed to stale lo them in Ihis report and 'or no other purpose. To the ftJlles1 extent permitted by law. vie do not
accept or assume responsibility to anyone othei than the charity aftd the charity's members. as a body, for our ViDrk.
or for this report
Respe¢tlve responslblllties of trustees and examlner
The charity's trustees (who are also the directors of the compaiy ior the purposes of company lawl are responsible
for the preparation of the financial statements in a￿ordanCe with fequiren7enls of the Companies Act 2006 The
charity's trustees consider that an audit is not reqDired fof this financial year under Chaptar 3 of Part 16 of the
Companies Act 2006 and that an Inoependent examination Is reqLJired
It Is our rasponsibility:o".
examine the financial statements undor sectr'on 65 of +he Charibes Act..
follow the procedures lai4 down by the gener￿ Direc'iions given by the Charity Commission for Northern Ireland
under section 65j9llbl of the Charities Act. and
stale ivhelher parbcular matters have come to OLir attentson.
Bas15 of Independent examlner's report
Wle have exainined your charity financial statements as requi".ed under section 65 of the Charities Act and our
examination was carried out in a¢cofdanGe with the general Directions given by the Chai ity Conimissitsn for Northern
Ireland under section 6519iibl of the Chanlies Act. An examinat*on includes a revieyi of the accounty'ng records kept
by the charity and a comparison of the financial statements presented ivith those records It also includes
consideration of any unusual items or th%losures In the financial statements and seeking explaD.ations from the
trustees concerning any sueh matters The Procedures undertaken do not provide all the evidence that would be
required In an audit and consequendy no opinion is gi'ien as to i'ihethe,- the accounts present a 'true and fair. view
and the report is limited lo those matters set out In the statement below.
In connectron with our examinabon. no matter has come to our a+tentson which gives us cause to believe that In, any
mslefial respect"
accounting records were not kept In accordance with Sèd50n 386 of tt)e Companies Act 2006
the financial statements do not akncord with those a¢¢obintrng records
the financial statements have not been prepared ift acGordaryce with the accounting requirements of se￿On 396 of
the Companies Act 2006 gnd viith the rnelhods and principles Of the Statement of Recommended Practice
applicable to charib'es preparing their accounts in accordance viilh the Financ4al Reportt"ng Standard applicable in
the UK and Republic of Ireland IFRS1021
there Is furt.her information needed for a proper understanding tsf the accounts to be reached.
Indepeiident examlner's statement
We have no concerns and have cone across no other matters In ¢onneGbon with the examination to which aitenaon
snould be drawn in this report In order to enable a proper understsnding of the financial statements to be reached.
ACCOUNTANTS
IPORTADOWNI
25-27 Carlelon Street
Portadown
Co Armagh
BT62 3EP
Northem Ireland
Date.. 24 February 2025