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 p￿paring 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 ex￿eded £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 COn￿M$ 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..