INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF TRANSFORMING LIVES AND COMMUNITIES
I report to the trustees on my examination of the financial statements of Transforming Lives and Communities (‘the charity’) for the year ended 30" April 2025.
Respective responsibilities of charity trustees and examiner As the charity’s trustees (and also the directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the Companies Act 2006. The trustees consider that an audit is not required for this year under section 65(2) of the Charities Act (Northern Ireland) 2008 (the Charities Act) and that an independent examination is needed.
Having satisfied myself that the charity is not subject to audit under company law, and is eligible for independent examination, it is my responsibility to:
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examine the accounts under section 65 of the Charities Act
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- follow the procedures laid down in the general directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the 2008 Act
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- state whether particular matters have come to my attention.
Basis of Independent Examiner’s Report
I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general directions givenby the Charity Commission for Northern Ireland under section 65(9\b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters.
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My role is to state whether any material matters have come to my attention giving me cause to believe: 1. the accounting records were not kept in respect ofthe charity as required by section 386 of the 2006 Act; or
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the financial statements do not accord with those accounting records; or 3. the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that accounts give a ‘true and fair’ view which is nota matter considered as part of an independent examination; or
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the financial statements have not been prepared in accordance with the methods and principles toofthe Statement ofRecommended Practice for accounting andreportingby charities applicable charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS102).
Independent Examiner’s Statement
I have completed an independent examination and have no concerns in respect of matters (1) to (4) Ihaveabove, andin connectionwith following the directions ofthe Charity Commission for Northern Ireland, found no matters that require drawing to your attention. —n ™ Name: . Independent[Examiner] —TZAVO LousrQiw6e Address: (ZCAMBEIWGE AVEa Date: _ . eS ALC\WAE Nag 25 fe2lt2< Braz ZEN ; : _