INDEPENDENT EXAMINER’S REPORT TO THE MEMBERS OF WARMSAVE LIMITED
I have examined the financial statements, on pages 8 to 13, which comprise the Statement of Financial Activities, Balance Sheet and related notes of Warmsave Limited for the year ended 31 October 2023. The financial reporting framework that has been applied in their preparation is applicable law and Financial Reporting Standard 102, Charities SORP (FRS102) and the accounting policies set out therein.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of accounts. The charity's trustees consider that an audit is not required for this year under section 65 of the Charities Act (Northern Irelansd) 2008 and that an independent examination is needed.
It is my responsibility to
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examine the accounts under section 65 of the Charities Act
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follow procedures laid down in the general directions given by the Charity Commisssion for Northern Ireland under Section 65(9)(b) of the Charities Act
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state whether particular matters have come to my attention.
Basis of independent examiner's statement
My examination was carried out in accordance with general directions given by the Charity Commission for NI, as required under section 65(9)(b) of the Charities Act (Northern Ireland) 2008.
An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
My role is to state whether any material matters have come to my attention giving me cause to believe:
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That accounting records were not kept in accordance with Section 63 of the Charities Act
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The the accounts do not accord with those accounting records
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That the accounts do not comply with the accounting requirements of the Charities Act
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That there is further information needed for a proper understanding of the accounts to be reached.
Independent examiner's statement
I have completed my examination and have no concerns in respect of the matters 1. to 4. listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention.
N Taylor FIATI - Independent Examiner
17 July 2024
Date
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