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