AURORA COUNSELLING SERVICES
(COMPANY LIMITED BY GUARANTEE)
INDEPENDEKf EXAMINER'S REPORTTO THE hlEMBERS OF AURORA
COUNSELUNG SERVICES (COMPANY UMITED 8Y GUARA￿rEE)
YEAR ENDED 31 OCTOBER 2024
I TEWI LTrn th¢ a￿￿nts. orth¢ Charity ihc ycar 31 (ki(knY 2024 which ￿ set out Pa￿ 7
ts) 13.
RESPECTIVF. RESPOT4&TBILITIF.S OF TRLSTF.FS AND ExA￿￿[NER
'I'be trust¢es (whu are also the di￿(￿r5 of Aur()i-& C()unselling SErn'Dces (Compan}. Limite.d by
Gu*8DfCC) for tlie purpn.qes nt Com[￿n}. law) are ￿p)ll91]lle tor p￿paratIon olihe a￿vUnt5. '1'he
slees Ilial ali audit is TM)t r￿Ul￿] ihi5 and th&t independent wuy]in&tiDn 1%
n¢¢d¢
I Igtiijiig satisfivd iii)'¥elf th&t charii>' Is llot subieLi to dudit U￿<T compiiny law and is eligible t4Y
indLp¢nd¢Jit. ¢xaMinatK)n, it is my resE￿wI)i]iTh ta state rArti¢utsr matt¢rs h8.v¢ ¢OJDE to m},
atteTrtion.
BASIS OF DI)EPENDE7.4T FXAMINTR'S ￿ATF.mFNT
fvl}i examination inLIiKles a revie¥v ofthe acc¢)unling reuxds k.w bv the clwil) 8nd a Luinp￿isc￿ of
tli¢ ILcvimig pr¢scnicd wirli thaqe recor(ii It Alqo inclu&¥ aonsKlerali(bn nf an}1 untLgiial iL'mb i
di%closuTe5 in die dCCf)iints all(l expL4naiK)ng fT(xn y(K) as Iriisi¢¢s ￿), such
mxlJLr$. Thc prncthre% iindertakeii do not provide all the eTr"ideTrce thut ryvould be ￿qUIred in an audit
and COLts￿lUen￿Y no opioion is p.ii?en &% to whether the. 8ccowits pre￿t a Irue fair vi¢w'. alld Uie
report is limited to those ￿att¢Tr sel Jut in the sIaL￿ne￿i ￿1￿￿,.
INI)EI>LNDLNf ExA￿I￿￿R,s STATEMENf
lil Loni1¢CÉi￿ iyith iiiy Lx&mAnatsM, no matw h&$ cnme to my atteiition:
(l) H'hKli me 10 Ihai in any Mat¢r1￿ tt8pe￿ rkn¢ r¢q￿1r¢MC*l&.
. to Iceep r¢¢orth in accthw with se£ti￿) 386 of t])e Companies Act 2006. and
10 pr¢paw ac£ount< which ￿0rd M'ith the ￿￿1]1111¥ rec(Kds', cATrmplv ivith tk accountii)g
reqiiiiEmenls of 396 0lth¢ Conipanios 2(￿6 and wrth the method4 and prI￿lple8 of
Ihe S￿iLl￿elll ot Rec￿)111)￿dd p￿￿￿ce. Accounti1￿ and Rcwjrtl]￿ b> CbaTities lirATre been
iiiet. (Trr
(2) lo ¥which. in my opinion. attAtion should ir ([￿Wll ill Otder ¥m8bl¢ a w(wr Und¢r$￿din￿Tr oL"Ihe
accuunrs tu k" rca¢lJ¢d.

AURORA COUNSELLING SERVICES
<COMPANY LIMITED BY GUARANTEE)
INDEPENDEiif EXAMINER'S REPORT TO THE MEMBERS OF AURORA
COUNSELUHG SERVICES (COMPANY LIMITED BY GUARANTEE)
YEAR ENDED 31 OCTOBER 2024
I'oel C.r(X$&￿ F.C:A
Iiid¢p¥mLknl" ¢Karniner
8 ColLvnba T¢rE￿e