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 Repo￿ng 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 responsi￿8 for the Preparation of the financial
statements in a¢cordance wlh the Companies Act 2006, tho Charitie$ (Nothem Irel￿dI Act 2008, as
amended and all other applicable law and UniteL1 Kingdom Generally AC￿pted 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 accO￿ts 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
CommiS￿On in NLYthem Ireland and.,
l state hvhether parti￿J18r m8ttgr8 have corne to my att￿ltiOTr.
Basls of Independent Examinees Statement and seopt of work undertaken
I conducted my ex8rnination in awFdance with the DI￿¢t￿S 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 indep8Th*ent 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 C￿r5e of Ihe exarnination is rnt subj*t•J to audit tesis or
enquiries and d￿5 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 pl￿ned 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 $￿pe of my work as detailed abov8, I have ¢C￿Pleted my
ex￿In3t10n.' and w o)nfirm that-
The accounts of this charitable company are ThJt required to be a￿￿rted under Part 16 oflhe Companies
Act 2006.,
The gros5 income of the Charitab￿ company in the year ended 31 March 2022 appear5 to exceed 1he
sum speofied in Section 65141 of the Act, namely £100000. and that l am qualified to act as Indepenrjent
Examiner in accordance with that se¢tion by virtue of my beiryJ a qualthed member of Chartered
Aeeountants Iraland,.
This is 8 report in respect of an examinabcn carried out under 65131 of the Act and in accordance
Directh)n5 to Independent Examiners rnade by the Chanty Commisshtin in Northem Ireland vthieh may be
ap￿￿Ab1e-
and that no material matters hav• come io my 8tteDtion in connedion with the eyamination giwrvJ me
cause to believe that in any material respect'.-
a¢counting records were not kept in re5FeCt of the charity as required by SecthM 388 of the
Companies Aet 2006 and S8Cth?n 63 ofTh¢ Charities (Northem trelandl Act 20)8, as am¢ntsJ:
bthen preparing acwunts on an accrua& basi$, to prepa￿ fina￿la1 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 prin￿pIeS 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 Opin￿n, 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