The Emmanuel Trust
Independent Examiner's Report to the trustees of The Emmanuel Trust
I report to the trustees on my examination of the accounts of The Emmanuel Trust for the year ended
31 March 2024.
Responsibilities and basis of report
As the charity's trustees of The Emmanuel Trust you are responsible for the preparation of the
accounts in accordance with the requirements of the Charities Act (Northern Ireland) 2008 {'the Act,).
Having satisfied myself that the charity is not subject to audit under company law, and is eligible for
independent examination, it is my responsibility to=
examine the accounts under seth-on 65 of the Charities Act (Northern Ireland) 2008-
follow the procedures laid down in the general Directions given by the Charity Commission for
Northern Ireland under section 65{9){b) of the Charities Act., and
. state whelher particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordance with the general directions given by the Charity
Commission for Northern Ireland under section 65{91{bl of the Charities Act. The examination
included a review of the accounting records kept 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 trustees con￿mIng any such matters.
My role is to state whether any material 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 accounting requirements of section 396 of the Companies
Act 2006 and with the methods and principles of the Charities Statement of Recommended Practice
applicable to charities preparing their accounts in accordance wth the Financial Reporting Standard
applicable in the UK and Republic of Ireland., and
4. That there is further information needed for a proper understanding of the accounts to be reached.
Independent examiners statement
I have completed my examination and have no COn￿rnS in respect of the matters {11 to (4) listed
above and, in connection with following the Directions of the Charity Commission for Northern Ireland,
I have found no matters that require drawng to your attention.
Brian Stewart
For on and behalf of RBCA Limited
Chartered Accountants
26 Linenhall Street
Belfast
BT2 8BG
21 Jan 2025
Date:.............................
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