2023-05-31-annual-return

CHRISTIAN GUIDELINES LIMITED (A company limited by guarantee) INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MAY 2023 Independent examine￿$ ￿pOrt to the Trustees of Christian Guidelines Limited I report on the financial statements of the charity for the year ended 31 May 2023 which are set out on pages 8 to 20. Respective responsibilities of charity Trustees and examiner As the charity's trustees (and also the directors of the company for the purpose of company law) you are responsible for the preparation of the accounts in accordance wth the requirements of the Companies Act 2006. Having satisfied myself that the charty is not subject to audit under company law, and is eligible for independent examinab'on, it is my responsibility to.. examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008., follow the procedures laid down in the general Direclions given by the Commission under section 65{9)Ibl of the Charities Act., and stste whether particular matters have come to my attention. Basis of independent examinerfs statement I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance wth the general Directions given by the Charity Commission for Northern Ireland under section 65{9)(bl of the Charities Act. My examination included 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 explanation5 from you as charity trustees conceming any such matters. My role is to state whether any material matters have come to my attention giving me cause to believe= that accounting records were not kept in accordance with section 386 of the Companies Acl 2006,. that the accounts do not accord wth those accounting records- that the accounts do not comply wth the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance wth the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102); that there is further information needed for a proper understanding of the accounts to be reached. Independent examinerfs ststsment I have completed my examination and have no concems in respect of the matters (1) to14) listed above and, in connection with followng the Directions of the Charity Commission for Northem Ireland, I have found no matters that require drawing to your attention. This report is made solety to the charitys Trustees. as a body, in accordance wth section 65(3)(a) of the Charities Act (Northern Ireland) 2008 and regulations made under section 66 of that Act. My work has been undertaken so that I might state to the charity's Trustees those matters l am required to state to them in an Independenl examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's Trustees as a body, for my work or for this report. Signed= LJLJL Dated.. 4 March 2024 Scott Mccullough FCA Chartered Accountants Ireland UHY Hacker Young Fitch Limited 27-29 Gordon Slreet Belfast BT1 2LG Page 7