Life and Time
IA company limited by guarantee, not having a share caprlall
INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF
DIRECTORS OF LIFE AND TIME
We have examined the finanaal statements of the company for the finana81 year ended 30 September 2022, which
comprise the Statement of Financial Activities (incorporating an Income and Expendrture Account), the Ba18nce
Sheet and the related notes.
This report is made solely to the company's members. as a body. in accordan￿ with Chapter 3 of Part 16 of the
Companies Act 20(A. Our work has been undertaken so that we mighl compile the financial statements that we
have been engaged to compile, report to the Board of Directors that we have done so, and slate those matters that
we have agreed to state to them in this report and for no other purpose. To the fullest extent pemiitted by law, we do
not accept or assume responsibility lo anyone other than the company and the company's members, as a body, for
our work, or for this report.
Respective responsibilities of directors and examiner
The company's trustees Iwho are also the directors of the company for the purposes of company lawl are
responsible for the preparation of the finanaal statements in accordan￿ with the reqU1￿mentS of the Companies
Act 2006. The company's directors consider that an audit is not required for this finanaal year under Chapter 3 of
Part 16 of the Companies Act 2006 and that an independent examination is required.
It is our responsibility to..
examine the finanryal statements under section 65 of the Charities Act.,
follow the prO￿dureS laid down by the general Directions given by the Charity Commission for Northem Ireland
under section 6519llbl of the Charities Act,. and
stste whether particular matter5 have come to our attention.
Basis of independent examinerfs report
We have examined your company finanual statements as required under section 65 of the Charities Act and our
examination was carried out in ac￿ordan￿ with the general Directions given by the Charity Commission for
Northem Ireland under section 6519}Ibl of the Charities Act. An examination indudes a review of the accounting
records kept by the company and a comparison of the finanryal slatements presented with those records. It also
includes consideration of any unusual items or disdosures in the finanryal statements and seeking explanations
from the directors conceming any such matters. The prO￿dureS 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
fairf view and the report is limited to those matters sel out in the statement below.
In connection with our examination. no matter has come to our attention ￿lch gives us cause to believe that in, any
material respect..
accounting records were not kept in accordan￿ with section 386 of the Companies Act 20C
the financial statements do not a(￿rd with those accounting records
the financial statements have not been prepared in a￿ordan￿ with the accounting requirements of section 396
of the Companies Act 2006 and wlh the methods and principles of the Statement of Re￿mmended Practi
applicable to charities preparing their accounts in accordan￿ wth the Financial Reporb'ng Standard applicable in
the UK and Republic of Ireland IFRS1021
there is further infomiation needed for a proper understsnding of the accounts to be reathed.
Independent examinerfs statement
We have no concems and have come a￿sS no olher matters in conneciion wlh Ihe examination to which attention
should be drawn in this report in order to enable a proper understanding of the finanaal stslements to be reached.
PAUL HAGERTY & CO
11 The Square
Rostrevor
Co Down
BT34 3AZ
Date: 26 June 2023