2023-12-31-annual-return

South American Mission Society Oreland) Date: 20 May 2024 Independent examiner's report to the trustees on the unaudlted finvdncial statements of South American Mission Society (Ireland). T l)avc cxamined the financial statements of th¢ charity for th¢ finauci81 year ¢nded 31 D¢c¢mbeT 2023, which comprise the Statement ofFin<inrial Activities (incoTPOrnting an Income alld Expenditure Account), the Statelneni of Cash Floivs, the Balance Sheet and the related notes. Respective Te5ponsibilitie5 of trustces and examiner The charity's trustees are Tesponsible for the preparation of the financial sTatements in ac¢ordance with the requiremenrs of the Charities Act INorth¢ill I￿land) 2008. Thc charity's trustees consider that an audit is not rcquircd ror this financial year under the Charili¢s Act {ANorthern ITelaLd) 2008 alld tltat an irdependent examillation is required. It is our responsibilily to.. examinc thc financial statements under section 65 of the Charities ACL follow tlic proc¢durcs laid down by the get]eral Directions given by th¢ Charity Comniission for Northern tteland undeT S￿tIon 65(9Mb) of the cli￿7t]eS Act. and state whether particular matters have come to ourattenlton. Basis of illdtpendent examlner's report I have examined charity's financial Statern￿ts as required under section 65 of the Charities Act and our examination was ¢arricd out in accordance with the general Directions Eiv¢n by the Chtirity Commission for NortheTn Ire12nd undcr section 65{9)(b) of the Char¢ties A¢t. An examiJ]aÈion includes a review of the accounting records kcpt by the company and a comparison of the findncial ¥tatements presented with thos¢ recoid5. 11 also inrludc% consideration of any unusual items or disclosures in the fit]anci&l sl&tements and seeking cxplanalions from the ￿s￿¢S concerning any SULli matterb. The procedures undertakeii do not provide all the evidei)ee tliat would be required in an audit and consequcntly TJO opinion is given as to whether the accounis present a 'tnke and fair. view and th¢ report ts limited to thots¢ matter5 set out in the sttitement below. This report is made solely to th¢ charity trnsts¢s. 8s a body, in &ceord3nce with the CharRti¢s Act (Northern Ireland) 2008. Our work has been undertaken so that we might ¢ompile the ftnan¢ial stat¢rnents that w¢ have been engaged to conipile, report to the ¢harity's Board of Trustees that we liave done so, and state those mattets that we liave agreed to state to them in this report and for no other purpose. To rhe ￿lIest extent pem)ttted by law, we do not ac¢ept or assume responsibility to anyon¢ oth¢r than the ¢hJrity and the ¢harity's Board of Trust¢es, as a body, for our woik. or for Èhis report. Independent examiner's ststement In eonnection with oiir exan]ination, no ￿ltter has come to our attention which gives us cause to believe thit t in, any material respect-. accounting records W¢￿ not kepi in acroTdaii¢e with s¢¢tion 63 of Ihe Charities Act -th¢ financial stat¢ments do not accord with those accounting records -the finaJ]cial statemenÈs do not comply ivith the ac¢ounliog requirements of ibe Chariiies Act 4he fin2ncial statements have not been prepared in accordaThce i*ith the Statement ofRecommended Practice applicable £0 charities prepartng their ac¢owits in accordaD¢¢ with th¢ Financial Reporting Srandard &ppli¢able in the UK and Republic of Zreland IFRS102) -thcre 1% further infom)ation tEe¢ded for a propff uThdet5tanding of the accounts to be reached. We have no ¢oncerns and have come across no other matters in connection with th¢ examination to which attention should be drawn in this report in order to enable a proper understanding of the financial ststements to be rea¢hed. Ru4iri Maginn Daly Park & C mpany Ltd Chartered Accountants 4 Camegie Street Lurgan BT66 6AS Date: 20 May 2024