AURORA COUNSELLING SERVICES {COMPANY LIMITED BY GUARANTEE) INDEPENDENT EXAMINER'S REPORTTOTHE MEMBERS OF AURORACOUNSELLING SERVICES ICOMPANY LIMITED BY GUARATr¥fEE} YEAR ENDED 31 OCTOBER 2023 I report on the accounts of the charity for the year ended 31 October 2022 which are set out on pages 7 to 13. RESPEcf]VE RESPONSIBILITIES OF TRuEE5 AND EXAMINER The trustees (who are also the director5 of Aurora Counsellin8 Servbces (Company LÉmited 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 is needed. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibiltty to state whether particular matter5 have come to my attention. BASIS OF INDEPENDENT EXAMINER'S STATEMENT My examination includes a review of the accounting records kept by the charity and a comparison of the atcounts presented wtth those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations 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 view, and the report 15 limited to those matters set out in the ststement below. INDEPENDENT EXAMINER'S STATEMENT In connection with my examination, no matter has come to my attention- 111 which gives me reasonable cause to believe that in any material respect the requirements- • to keep accounting records in accordance with settn 386 of the Companies Act 2006,. and • to prepare accounts which accord with the accounting records, compty with the accounting requirements of section 396 of the Companies Act 2CK)6 and with the methods and principles of the Statement of Recommended Practice. Accountin8 and Reporting by Charities have not been met,. or {21 to which, in my opinion. attention should be drawn in order to enable a proper understanding of the accounts to be reached.
AURORA COUNSELLING SERVICES (COMPANY UMrrED BY GUAIIANTEE) INDEPENDENT EXAMINER'S REPORTTO THE MEMBERS OF AURORA COUNSELLING SERVICES ICOMPANY LIMITED BY GUARANTEE} {continuedl YEAR EN 31 OCTOBER 202 Noel Cr Indepe 8 Colum Derry BT47 6JT rrace