Sport Changes Llfe Foundation Report of the Independent Examlner lo Ihe Trustees of the charltable company on the accounts for the year ended 31 March 2023 I report to the Trustees on my examination of the financial statements of the charitable company on pages 21 to 40 for the year ended 31 March 2023 which have been prepared in a¢¢ordance with Ihe Charities (Northem Iland) Act 2008, as amended {the Act) and with the Financial Reporting Standard 102, leffe¢tive 1st January 2016) as modified by FRS 102 SORP {Ststement of Recommended Practice for Accounting and Reporfing by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019}. (The SORP), published by the Charity Commission in Northern Ireland ICCNI) , and wder the historical cost convention and the ac¢ountt'ng policies sel t on page 27. Respectlve responsibilities of Ihe Trustees and the Independent Examlner and the basls of the report As described on page 18, you. the charitable companys Trustees, are also the Directors of the Company for the purposes of Company law. are responsible for the preparation of the financial slatements in accordance with the Companies 2006, the Charities (Northem Ireland) Act 21x18. as amended and all other applicable law and wilh United Kingdom Generally Accepted A¢¢ounting Pra¢tice, applicable to smaller entities. and for b8irtrJ satisfied that the financial ststements give a true and fair view. The Trustees consider that the audit requirement of 65(2} of The Charities (Northem Ireland) Act 2008, as amended (The A¢t) does not apply, and that there is no requirement in the memorandum and artides of the charity for the conducting of an audit, and that the accounts do not require an audit in aG¢ordan¢e ith Part 16 of the Companies Act 2(h)6 and that no member or meMrS have requested an audit pursuant to Section 476 of the Companies Act 2006. As a consequence, the Truslees have elected that the financial statements be subject to independent examination. Having satisfied myself that the finanGial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to.-- 8} examine the finanrial statements of the charity under Section 65{3) of the Act- bl follow the appli¢able procedures in the Directions to Independent Examiners made by the Charity Commission in Northern Ireland and. c) state whether particular matters have come to my attention. Basis of Independent Examlnefs Statement and scope of work undertaken I conducted my examination in accordance wth the Directions to Independent Examiners made by the Charity Commission in Northem Ireland, setting out Ihe duties of an independent examiner in relation lo the conducting of an independent examination. An independent examinalion includes 8 review of th8 accounting records kept by the charitable company and of the accounting systems employed by the charitable company and a comparison of the financial statements wesented with those records. It also includes consideration of any unusual items or disclosures in the finan¢ial statements, and seeking explanations from you. as Trustees, conceming such matters. The purpose of the examinats'on is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP. The procedures undertaken do not provide all the evidence thal would be required in an audit, and infornTrtion supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would Consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examination Can provide 19
Sport Changes Life Foundation Consequently. I do not express an audit opinion on the view given by the financial statements, and in particular. l express no opinion as to whether the financial ststements give a true and fair view of the affairs of the Charity, and my report is limited to the matters set out in the statement below. I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report l obtained written assurances from the Trustees of all malertal matters. Independent Examlner's Slatement, Report and Oplnlon Subject to the limitations upon the scope of my work as detailed above, I have completed my examination.. and can confimi thal'.- The a¢¢ounls of this tharitable company are not required to be audited under Part 16 ofthe Companies Act 2006; The gross income of the charitable company in the year ended 31 March 2023 appears to exceed the sum specified in Section 6514) of the Act, namely £100000, and that l am qualified to act as Independent Examiner in accordance with that section by virtue of my being a qualified member of Chartered A¢¢ountants Ireland- This is a report in respect of an examination carried out under 6513) of the Act and in accordance with Directions to Independent Examiners made by the Charity Commission in Northern Ireland which may be applicable- and that no material matters have come to my attention in connection wth the examination giving me ¢ause to believe that in any material respect.'- a¢¢ounling records were not kept in respect of the charity as required by Section 386 of the Companies Act 2006 and Section 63 of The Charities (Northem Ireland) Act 2008, as amended,. when preparing a¢¢ounts on an accruals basis. to prepare financial statements which accord with the accounts'ng records and comply th Ihe accounting requirements of the A¢t and the Regulations setting out the form and content of charity accounts., have been prepared in a¢¢ordance with the methods and principles set out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, {as amended by the Bulletin issued in October 2Q18 and applicable to all accounting pertods beginning on or after 1 st January 2019), (The SORP). have been prepared in accordance wilh the methods and principles set out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities} 2015, {a$ amended by the Bulletin issued in October 2018 and applicable to all accounting peric4Js beginning on or after 1st January 2019), (The SORPI. have not been met or to which, in my opinion, attention should be drawn in my report in order to enable a proper understanding of the accounts to be reached. Signed:. William Wilson - Independent Examiner Chartered Accountants Ireland William Wilson Chartered Accountants 25 Shoie Road Holywood BT18 9HX This report was signed on 14 June 2024 20