AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEEI INDEPENDENT EK4MINER'S REPORTTO THE MEMBERS OF AURORA COUNSELLING SERVICES (COMPANY LIMrrED BY GUARANTEE) YEAR ENDED 31 ocfoBER 2022 I report on the accounts of the charity for the year ended 31 Ottober 2022 which are set out on pages 7 to 13. RESPECTIVE RESPONSIBILMES OF TRUStEES AND EXAMINER The tru5tee5 Iwho are also the director5 of Aurora Counselling Services {Company Limited by Guarantee) for the purposes of company law are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year and that an independent examination 15 needed. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibilty to stste whether particular matters have come to my attention. BASIS OF INDEPENDENT EKAMINER'SSTATEMENT My examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented wrth those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanation5 from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair vievl and the report is limited to those matters set out in the ststement bebw. INDEPENDENT EXAMINER'SSTATEMENT In connection with my examination. no matter has come to my attention= {11 which gives me reasonable cause to believe that in any material respect the requirements: to keep accounting records in accordance with section 386 of the Companies Act 2(K)6: and to prepare accounts which accord with the accounting records. cornply with the accounting requirements of section 396 of the Companies Act 2(K)6 and with the methods and principles of the Statement of Recommended Prartice= Accounting and Reporting by Charities have not been met; or 121 to which, in my opinion. attention should be drawn in order to enable a proper understsnding of the accounts to be reached.
AURORA COUNSELLING SERVICES (COMPANY UMtTED BY GUAKANTEEI INDEPENDENT EXAMINER'S REPORTTOTHE MEMBERS OFAURORA COUNSELLING SERVICES (COMPAN tTED BY GUARANTEEI Icontlnuedl YEAR OB R 2022 No In Cr t examiner mba Terrace Der BT47 6JT