HERENI INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HERENI We report to the charity trustees on our examinab.on of the financial statements of the charity for the year ended 31 December 2023, which are sel out on pages 7 to 19. Respective responsibilities of trustees and examiner As the charity trustees land also directors of the company for the purposes of company lawl 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 independenl examination, it is our responsibilty lo= examine the accounts under section 65 ofthe CharitiesAct (Northem Ireland) 2008., li1} to follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 6519)Ib} of the Charities Act- and (iii) to state whether particular matters have come to our attention. Basis of independent examinerfs report We have examined your charity account5 as required 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 Northem Ireland under section 65{91{b) of the Charities Act. The examination included a review of the accounting records kepl by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity truslees concerning any such matters. Our role is to stale whether any material matters have come to our atlention giving us cause to believe.. That accounting records were not kept in accordan with section 386 of the Companies Act 2006 That the accounts do not accord with those accounting records That the accounts do not comply with the accounting requirements of section 396 of the Companies Act 2006 and wth the methods and principles of the Charities Statement of Recommended Practice applicable to charilies preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland That there is further information needed for a proper understanding of the accounts to be reached.
HERENI INDEPENDENT EXAMINER'S REPORT (CONTINUED) TO THE TRUSTEES OF HERENI Independent examinerfs statement Since the charity's gross income exceeded £250.000 your examiner must be a member of a body listed in section 145 of the 2011 Act. We confirm that we are qualified to undertake the examination because we are a member of Chartered Accountants Ireland, which is one of the listed bodies. We have completed our examination and have no COnmS in respect of the matters (1) to14) listed above and, in connection with following the Directions of the Charity Commission for Northem Ireland, we have found no matters that require drawing to your attents'on. GMCG LISBURN Century House 40 Crescent Business Park Lisburn BT28 2GN Dated.. 26 September 2024