Northern Ireland Kidney Research Fund Llmlted Company limited by guarantee Independent examiner's report to the members of Northern Ireland Kidney Research Fund Limited {continued) Year ended 5 April 2024 I report on the accounts of Ihe company for the year ended 5th April 2024. which are sat out on pages 11 to 23. Respective responsibilities of charity trustees and examiner As the charity trustees (and also the directors of the company for the purposes of company law) you are responsible for the preparation of Ihe accounts in accordance with the requirements of the Companies Act 2006. Having satisfied myself that the charity is not subject to audit under company law, and is eligible for independent examination, il is my responsibility to.. examine the accounts under section 65 of the Charities Act follow the procedures laid down in the general Direclions given by the Charity Commission for Northern Ireland under section 6519)(bl of Ihe Charities AGI state whether particular matters have come to my attention. Basis of independent examiner's report I have examined your charity accounts as required under seclion 65 of the Charities Acl and my examination was carried out in accordance with the general Directions given by the Charity Commission for Norlhern Ireland under section 65{9}Ib) of the Charities Act. The examination included a review of the aGcounling records kept by the charity and a comparison of the accounts presented with those recor(Js. It also included consideration of any unusual items or disclosures in the accounts and seeking explanations from you as charity trustees concerning any such matters. My role is to state whether any malerial matters have come to my attention giving me cause to believe- 1. That accounting records were not kept in accordance with section 386 of the Companies Act 2006 2. That the accounts do not accord with those accounting records 3. That the accounts do not comply with the accounling requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Charities Statement of Recommended Praclice applicable to Charities preparing their accounts in accordance with the Financial Reporting Standard appliGable in the UK and Republic of Ireland 4. That there is further information needed for a proper understanding of the accounts to be reached. Pa9e 9
Northern Ireland Kidney Research Fund Limited Company limited by guarantee Independent auditor's report to the members of Northern Ireland Kidney Research Fund Limited (continued) Year ended 5 April 2024 Independent examlner's statement Since your charity's gross income did not excèeded £250,000 your examiner mLSSt be an individual or a member of a listed body. I can confirm that l am qualified lo undertake the examination because l am a registered member of Chartered Accountants Ireland which is one of the listed bodies. I have completed my examination and have no concerns in respect of the matters {1) to (4) listed above and, in connection with following Ihe Directions of Ihe Charity Commission for Northern Ireland. I have found no matters thal require drawing to your attention. ,,, k"I,- . Chris Fleming FCA Allen Fleming Chartered Accountants Old Bank House 161-163 Upper Lisbum Road Belfast BT10 OLJ Date.. Page 10