INDEPENDENT EXAMINER'S REPORT
TO THE MEMBERS OF GIFT International
Basis of iDdependent examiner's report
I report on the financial statements of the charity for the year ended 31 March 2023 which are set
out on pages 6 to 9.
This report is made solely to the charity's Trustees, as a body. My work has been undertaken so
that I might state to the charity's Trustees those matters l am required to state to them in an
Independent Examiner, s Report and for no other purpose. To the fullest extent FKrmitted by the
law. I do not accept or assume responsibility to anyone other than the charity and the charity's
Trustees as a body, for my work or this report.
Respective Responsibilities of Trustees and Examiner
As the charity's Trustees you are responsible for the preparation of the financial statements.
Having satisfied myself that the charity is not subject to audit and is eligible for independent
examination it is my responsibility to'.-
Examine the financial statements
Follow the procedures laid down in the general Directions given by the Charity
Commission for Northern Ireland under section 65(9)9b) of the Act. and
State whether particular matters have come to my attention.
Basis of independent examiner's report
I have examined the charity's financial statements as required under section 65 of the Charities
Act and my examination was carried out in accordance with the Directions given by the Charity
Commission for Northern Ireland under section 65(9)(b) of the Charitles Act.
My examination included a review of the accounting records kept by the charity and a
comparison of the accounts presented with those records. It also included consideration of any
unusual items or disclosures in the financial statements, and seekn'ng explanations from you as
Trustees concerning any such matters.
Independent examiner's statement
I have completed my examination for the year ended 31" March 2023 and no matter has come to
my attention which gives me reasonable cause to believe that. in any material respect
l ) the requirements to keep accounting records and prepare accounts which accord with
those accounting records have not been met and
2) that there is further infonnation needed for a proper understanding of the financial
statements to be reached.
Signed:
Dated.. I l November 2023
A l Mccullagh
Accountant
6 Agars Road, Lisburn
Co Antrim BT28 2TQ