AURORA COUNSELLING SERVICES {COMPANY LIMITED BY GUARANTEE) INDEPENDENT EXAMINER'S REPORTTO THE MEMBERS OF AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) 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. RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER The trustees {who are also the directors 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 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 responsibility to state whether particular matters 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 accounts presented with those records. It also includes consideratlon of any unusual Items or dlsclosures in the accounts and seeklng explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be requlred in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair vlew, and the report is limited to those matters set out in the statement 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 accountlng records in accordance with section 386 of the Companies Act 2006; and to prepare accounts which accord with the accounting records, comply 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: 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 understanding of the accounts to be reached.
AURORA COUNSELLING SERVICES (COMPANY LIMITED BY GUARANTEE) INDEPENDENT EXAMINER'S REPORTTO THE MEMBERS OF AURORA COUNSELLING SERVICES {COMPANY LIMITED BY GUARANTEE) {continuedl YEAR EN 31 OCTOBER 202 Noel Cr Indepe iner 8 Colum Derry BT47 6JT rrace