Sport Changes Life Foundation Report of the Independent Examlner to th• Twstees ot the charilable cornpary on the accourrts forthe yBar ended 31 March 2022 I report to the Trustees on my examination of tFbY financial 5tatern8nts of the chartsble company on pages 23 tts 41 forthe year ended 31 March 2022 which have been prepared in aco)rdance with the Charities (Northem Ireland) Act 2008. as amended (the Aetl and Ihe Finanaal Repong Standard 102, (effective 1st January 2016185 rm('fi¢d by FRS 102 SORP Iststement of Recommended Pra¢ticg for Accounting and Reports"ng by Chariti8512015,18s am8nded by the Bulletin issued in October 2018 and applicable to all accounting penods beginning on or after 1st January 20191, (rhe SORPI, published by the Charity Commission in Northern Ireland ICCNII , and under the hi8toric41 e¢)st convention and the accounting policie$ Set out on pag8 29. Respeetlve sponsIbIlitIeS of the Trustees and thè IndtpendÈnt Examiner and the basis of the r•port As described on page 19. yOLr. the Charitable CLJmpanYs Trustees. vtho are also the Directors ofthe Company for the purposes of Cornpany law, arÈ responsi8 for the Preparation of the financial statements in a¢cordance wlh the Companies Act 2006, tho Charitie$ (Nothem IreldI Act 2008, as amended and all other applicable law and UniteL1 Kingdom Generally ACpted Accounting Prath"ce, pplicRble to Smaller entiti.es. and b8ing satisfied that the financAal statements gwe a true and "r vl8w. The Trustees Consider that thg audit fequirernent of 65121 of ThE Charitse5 (Northem Ireland) Act 2008. as amended (rha Act) does not apFty, and that there is Tr) requirernenl in Ihe rngmorandum and artides ofthe charityfor the conducting of an audit, and that lJ)e accOts do mt requir8 an 8udrt in acccfdan wlh Part 18 of the Cornpanies Act 2006 and th8t no memberor members have requested an 8udrt put5uant to Section 478 of Ihe Companies Act 2006. As a Consequen, the Tntstees have elected that the financial statements be subject to independent examination. H8v¥ng ¥atisfied my8eM thatt fin8neA81 stst•ments ar? not required to be audited uThJeT any legal provision, or othemse. arKI ar? eligit48 for ind?pendent &xamin"on, it is my r6spon$ibility to'. al examin8 Ihe financial statement5 of the tharity under Secticffj 65131 of the Ad,. bl followthe 8pp5icable pro¢¢duw in the Dir80ts'ons to Irwlependent Examiners rnadè byfftt Charity CommiSOn in NLYthem Ireland and., l state hvhether partiJ18r m8ttgr8 have corne to my attltiOTr. Basls of Independent Examinees Statement and seopt of work undertaken I conducted my ex8rnination in awFdance with the DI¢tS to Independent Examln•rs made by thè Charty Commission in Northem Ireland, setting out the duties of an independent examiner in relation to the conducting ol an independent examination. An indep8Thent examination includes a review of the aco)unting records kept by the ¢harf(able Company and of the 8ccounb.ng systems employed by the charitable company and a comparison of fin8noJ Slaternents presented ¥wth those rec4)rds. It also indudes consideration of any unusual rtems or disclosures in the finanaal statements, and seeking exFlanalOons from you, as Trustees, coneeming such matters. The purpose of examinab'on is to establish as far as possible that there have been no breaches of rAwrity legi81ation and that, on a test basis of evidence relevant to the amounts and disclosures Made, the finanaal statements comply wilh the SORP. The procedures undertaken do not p¥ovide all Ihe eviden that wujld b8 requir8d in an aud¢ and informatK)n supplied by Ihe Trustees in the Cr5e of Ihe exarnination is rnt subjt•J to audit tesis or enquiries and d5 not cover all the matters that an auditor would consider in arriving at an opinion Th? planning and eonduet of an audit goos beyond the limrted a5surnnce that an independent 8X8mination can provide 21
Sport Changey Llfe Foundation Consequently. I do not èxpress an audit opinK)n on Ihe view given ty the financial statements, and in particular. l 8¥pres$ no opinion as to whether the financial stalernents give a true and fair view of Ihe affaiTS of the charity, and my report is lirnrted to the tnatters set (yjt in tha staternent below. I plned and performed rny examination so as to satisfy myself that objectives of thg indepeTrJent exarnination are achieved and before finalising the report l obtained titen assurances from the Tw5tees of all material matters. Independent Examlnefs SLitement, Repryt and Oplnlon Subject to the limitab"on5 upon the $pe of my work as detailed abov8, I have ¢CPleted my exIn3t10n.' and w o)nfirm that- The accounts of this charitable company are ThJt required to be arted under Part 16 oflhe Companies Act 2006., The gros5 income of the Charitab company in the year ended 31 March 2022 appear5 to exceed 1he sum speofied in Section 65141 of the Act, namely £100000. and that l am qualified to act as Indepenrjent Examiner in accordance with that se¢tion by virtue of my beiryJ a qualthed member of Chartered Aeeountants Iraland,. This is 8 report in respect of an examinabcn carried out under 65131 of the Act and in accordance Directh)n5 to Independent Examiners rnade by the Chanty Commisshtin in Northem Ireland vthieh may be apAb1e- and that no material matters hav• come io my 8tteDtion in connedion with the eyamination giwrvJ me cause to believe that in any material respect'.- a¢counting records were not kept in re5FeCt of the charity as required by SecthM 388 of the Companies Aet 2006 and S8Cth?n 63 ofTh¢ Charities (Northem trelandl Act 20)8, as am¢ntsJ: bthen preparing acwunts on an accrua& basi$, to prepa finala1 statements vkni¢h accord with the accounting records and wmply th the accounting requir•rnents of Ihe Act the R8gulatins Set out the fom and content of chaty accounts: have be&) prepared in accordanca wth the methods and prinpIeS set wt in the FRS 102 SORP (Statement of Rgc4)rnmended Pr8etits for Accounb"ng and Reporting by Charitiesl 2015, (as amertded byth8 Bulldin issued in Octobw 2018 and £pplicable to all accounting perM?ds beginning on or after 1st January 20191, h9 SORPI. have te prepared in accordance wlh thE rnethods lj principles set out in tho FRS 102 SORP Iststement of Recommended Practice forA¢rA)unting and Repoitng by Charities) 2015, la$ arnended by th8 Bulletin issued in Octothr 2018 and applicable to all accounb'ng periods beginning on or aftor 1st January 20191, (The SORPI. hav8 rnt been met or to wthich, in my Opinn, attentirm should b8 dravm in my reFK)rt in orderto enalAe a proper understanding of the accounts io be reached. Slgned:_ William Wilson- Independent Examin&r Chartered Aeeountsnts Ireland William Wi150n Chartornd Accountants 25 sho Roa Holyv*) BT18 gHX This reportwas sgnpd on 27 March 2023