South American Mission Society (Ireland)
Independent examiner's report to the trustees on the unaudited finaDcial statements of South
American Mission Society (Ireland).
I have examined the financial statements of the charity for the financial year ended 31 December 2022. which
Comprise the Statement of Financial Activities (inco￿)rating an Income and Expenditure Account), the Statemenl of
Cash Flows. the Balance Sheet atid the related notes.
Respective r¢sponslbllltles of trustees and examiner
The charity's trustees are re5pon5ible for the preparation of the financial s¢atements in accordance with the
requirements of the Charities Act (Northern I￿land) 2008. The ¢harity's trustees consider that an audit i5.not required
for this financial year under the Charities Act (Northern Ireland) 2008 and that an independent examination is
required.
It is our resw)nsibility to".
examine the financial statements under section 65 of the Charitie5 Act:
follow the procedures laid down by the general Directions given by the Charity Commission for Northern Ireland
under section 65{9)(b) of the Charities Act- and
stale whether particular matters have come to our attention.
Basls of independent ex¥mlner's report
I have examined charity's financial statements as requir￿ under section 65 of the Charities Act and our examination
was Carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland
under section 6i(9)(b) of the Charities Act. An examination includes a review of the accounting records kept by the
company and a comparison of the financial statements presented with those record5. It also includes consideration of
any unusual item5 or disclosures in the financial Siatements and seeking explanations from the trustees ¢oncemin8
any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and
consequently no opinion is given as to whether the accounts present a'tn]e and fair, view and the report is limited to
those matters sct out in the ststement below.
This report is made solely to the charity trustees, as a body. in accordance with the Charities Act (Northern Ireland)
2008. Our work has been undertaken so that we might Compile the financial statements that we have been engaged lo
compile. report to the charity's Board of Trustee5 that we have done so, and state those matters that we have agre
to slate to them in this report and for no other pury)ose. To thc fullcst oxtcnt permitted by law. we do not accept or
assume responsibility to anyone other than the charity and the charity's Board of Trustees, as a b)dy, for our work, or
for this report.
Indepelldent examiner's statement
In wnnection with our examination. no matter has come to our attention which gives us cause to believe that in, any
moterial respect..
-accounting records were not kept in accordance with section 63 of the Charities Act
-the finartciat ststemenls do not accord with those accountin8 records
-the financial statements do not comply with the accounting requirements of the Charitie5 Act
-the financial statements have not been prepared In accordance with the Statement of Recommended Pra￿1CC
appli¢able to ¢harities preparing their accounts in a¢wrdan¢e with the Financial Reporting Standard applicable in
the UK and Republic of Ireland (FRS102)
-there is further information ne¢ded for a proper understsnding of the accounts to be reached.
We have no concerns and have come across no other matters in connection with the examination to which attention
should be drawn in this report in order to enable a proper understanding of the tinancial statements to be reached.
Ruthiri Maginn
Daly Park & Co
ally Ltd
Chartered Accountants
4 Carne8i¢ Street
Lurgan
BT66 6AS
Date: 22 May 2023