The Churches, Trust Limited Company Limited by Guarantee Independent Examiner's Report to the Trustees of The Churches, Trust Limited Year ended 31 March 2024 I reporl on the financial slalements for Ilie year ended 31 March 2024, which comprise the slalemenl of financial activities {including income and expenditure account), statemenl of financial position and the relaled notes. Respectlve responslbllities of trustee8 and examiner The charity's Iruslees (who are also the directors of the company for the purpose5 of company lawl are responsible for the preparation ol the accoun15 in arKordance with the requirements of the Companies Acl 20Q6. Having satisfied myself Ihat 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 section 65 of the Charities Act,. to follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 65191(b) of the Charities Acl., and to state whether particular matters have come to my attention. Basls of Independent exarninerfs report I have examined your charity accounts Bs required under section 65 of the Charities Act and my examination was carried out In accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charilies Acl. 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 included consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. My role is to state whether any material matters have come to my attention giving me cause to believe: That accounting records were not kepl In accordance 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 with the melhods and principles of the Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with Ihe Financial Reporting Standard applicable in the UK and Republic of Ireland. That there is further information needed for a proper understanding of the accounts lo be reached.
The Churches, Trust Limited Company Limited by Guarantee Independent Examlner's Report to the Trustees of The Churches. Trust Limited (conlll?u¢d) Year ended 31 March 2024 Independent examiner's statement I have completed my examination and have no concems in respect of the matters (11 to {41 listed above and, in connection wlh following the Direclions of the Charity Commission for Northern Ireland, I have found no matters that require draviing to your attention. Since your charity's gross income exceeded £250,000 your examiner musl be a member of a listed bo(Jy. I can confirm Ihat l am qualified lo undertake Ihe examination because l am a registered member of Chartered Accountants Ireland vthich is one ol the lisled bodies. Donaldson & Thompson Chartered Accounlaiits Independent Examiner 3 Limavady Road Londonderry BT47 6JU 17 October 2024