HEALING THE LAND LIMITED
ids.
chartered accountants
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF HEALING THE LAND LIMITED
I report on the financial statements of the charity for the year ended 31 July 2023, which are set out on pages 6 to
12.
Respective responsibilities of trustees and examiner
As the charity trustees (and also the directors of the company for the purposes of company law) you are
responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006.
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..
examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008.,
(ill follow the procedures laid down in the general Directions given by the Charity Commission for Northem
Ireland under section 6519)(b) of the Charities Act., and
(iii) state whether particular matters have come to my attention.
Basis of independent examiner's report
I have examined your charity accounts as 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(9llb) of the Charities Act. 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 includes consideration of any
unusual items or disclosures in the accouils, and seeking explanations from you as charity trustees concerning
any such matters.
My role is to state whether any rnaterial matters have come to my attention giving me cause to believe..
That accountin9 records were not kept 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 methods and principles of the Charities Statement of
Recommended Practice applicable lo charities preparing their accounts in accordance with
the Financial Reporting Standard applicable in the UK and Republic of Ireland
That there is further information needed for a proper understanding of the accounts to be reached.
Independent examiner's statement
I have completed my examination and have no concerns in respect of the matters {11 to14} listed above and, in
connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters
that require drawing to your attention.
Alison Wallace (FCA)
IDS Chartered Accountants LLP
23125 Queen Street
COLERAINE
Co Londonderry
BT52 1 BG
Dated, 19 March 2024