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 2024, which we set out on pages 10 to 22. 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. it is our re5ponsibilty to.. examine the accounts under section 65 of the Charities Act (Northem Ireland) 2008: follow the procedures laid down in the general Directions given by the Chartty Commission for Northern Ireland under sedion 65191{bl of the Charities Act-, and state whether particular matters have come to our attention. Basis of independent èxaminerfs report We have examined your charty accounts as required under section 65 of the Charities Act and our examination was carried out in accordance wrth the general Directions gwen by the Charity CommissiC for Northem Ireland under section 65(9)(b) of the Charities Act. The examination induded a review ol the accounting records kept by the charity and a comparison of the accounts presented wth those records. It also includes consideration of any unusual rtems or disdosures in the accounts, and seeking explanations from you as charity trustees conceming any such matters. Our role is to state whether any material matters have come to our attention giwng us cause to believe: That accounting records were not kept in accordance with section 386 of the Companies Act 2006 That the accounts do not accord with those accounb'ng records That the accounts do not cornpty wth the accounting requirements of section 396 of the Companies Act 2006 and the methods and prinryples of the Charities Statement ot Recommended Pradice applicable to charityes pparing their accounts in accordance wth the Financial Reporting Stsndard applicable in the UK and Republic of Ireland That there is further infonnation needed for a proper understanding of the accounts to be reached.
PRISON FELLOWSHIP NORTHERN IRELAND INDEPENDENT EXAMINER'S REPORT (CONTINUED) TO THE DIRECTORS OF PRISON FELLOWSHIP NORTHERN IRELAND Independent examineVs staternent Since the charity's gross income exeded £250,000 your examiner must be a member of a body listed in sedj.on 145 of the 2011 Act. We confimi that we are qualified to undertake the examination because we are a member of Chartered Accountsnts Ireland, which is one of the listed bodies. We have completed Our examinabon and have no COnM$ in respect of the matters (1) to (4) listgJ above and, in connection with followng the Directions of the Charity Commission for Northem Ireland, we have found no matter5 that require drawing to your attention. GMCG LISBURN Century House 40 Crescent Business Park Lisbum BT28 2GN Dated..