PRISON FELLOWSHIP NORTHERN IRELAND INDEPENDENT EXAMINER'S REPORT TO THE DIRECTORS OF PRISON FELLOWSHIP NORTHERN IRELAND We report on the financial statements of the charity for the year ended 31 March 2023, which are set out on pages 10 to 23. Responsibilities and basis of report As the charity directors you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006. Having satisfied ourselves that the charity is not subject to audit under company law. and is eligible for independent examination. il is our responsibility lo= examine Ihe accounts under section 65 of the Charilies Act {Northem Ireland) 2008,. follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 65(91{bl of the Charities Act. and state whether particular matters have come lo our attention. Basis of independent examinerfs report We have examined your chartty accounts as required under section 65 of the Charilies Act and our examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65191{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 wrth those records. It also includes consideralion of any unusual items or disclosures in the accounts, and seeking explanations trom you as charity trustees concerning any such matters. Our role is to stale whelher any material matters have come to our atlention giving us cause to believe.. That accounting records were not kept in accordan with section 386 of the Companies Act 2006 That the accounts do not accord with those accounting records That the accounts do not compty with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Charities Statement of Recommended Praclice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland That there is fijrther information needed for a proper understanding of the account5 to be reached.
PRISON FELLOWSHIP NORTHERN IRELAND INDEPENDENT EXAMINER'S REPORT (CONTINUED) TO THE DIRECTORS OF PRISON FELLOWSHIP NORTHERN IRELAND Independent examinerfs statement Since Ihe charity's gross income exceeded £250.000 your examiner must be a member of a body listed in section 145 of the 2011 Act. We confirm that we are qualified to undertake the examination because we are a member of Chartered Accountants Ireland, which is one of the listed bodies. We have completed our examination and have no concerns in resped of the matters {11 to {41 listed above and, in connection with following ihe Direclions of Ihe Charity Commission for Northem Ireland, we have found no matters that require drawing to your attents'on. GMCG LISBURN Century House 40 Crescent Business Park Lisbum BT28 2GN Dated.. 28 November 2023