CHRISTIAN GUIDELINES LIMITED
(A company limited by guarantee)
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 MAY 2025
Independent examiner's report to the Trustees of Christian Guidelines Limited
| report on the financial statements of the charitable company for the year ended 31 May 2025 which are set out on pages 9 to 21 ~~.~~
Respective responsibilities of charity Trustees and examiner
As the charitable company'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 with the requirements of the Companies Act 2006. Having satisfied myself that the charitable company is not subject to audit under company law, and is eligible for independent examination, it is my responsibility to:
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e examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008; e follow the procedures laid down in the general Directions given by the Commission under section 65(9)(b) of the Charities Act; and
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e state whether particular matters have come to my attention ~~.~~
Basis of independent examiner's statement
| have examined your charitable company accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act ~~.~~
My examination included a review of the accounting records kept by the charitable company 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 you as charitable company trustees concerning any such matters.
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 386 of the Companies Act 2006; 2 ~~.~~ that the accounts do not accord with those accounting records;
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that the accounts do not comply with 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 with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102);
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that there is further information needed for a proper understanding of the accounts to be reached.
Independent examiner's statement
| 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, | have found no matters that require drawing to your attention.
This report is made solely to the charitable company's Trustees, as a body, in accordance with 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 | might state to the charitable company's Trustees those matters | am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, | do not accept or assume responsibility to anyone other than the charitable company and the charitable company's Trustees as a body, for my work or for this report.
Signed: yet MM Labbe A
Dated: 16 December 2025
Scott McCullough FCA
Chartered Accountants Ireland
UHY Hacker Young Fitch Limited Suite 2.06, Custom House Custom House Square Belfast BT1 3ET
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