Life and Time
IA comparty Ilmlted by guarantso, not havlng a $hare capltall
INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF
DIRECTORS OF LIFE AND TIME
We hgV9 examined the financial stalernents of th8 company for the financial year ended 30 Saptember 2023, which
comprise the Slat8ment of Financial Aotlvltlas (incorporating an Income and Expenditure Account), the Balan¢& Sheat
and the related notes,
Thls report is made solely lo the ry)mpany's memb&rn, 48 a body, In ac¢ordance with Chapi8r 3 of Part 16 of the
Companies Act 2006. Our work has been undertaken so that wé might complla the finanoial slatements that we hava
baèn 8ngaggd to compile, report to the Board of Directors that we have don& so, and stale those matters that we hav8
agreed to stale lo them in thSs report and for no other purpose. To th& lullast extent parmilted by law, we do not a¢cepl
or assumè responsibility to anyonè other than the company and the company's membgrs, as a body, for our wotk. or
for this report
Resp8ctive re8ponslbllltlè8 of d1￿¢10￿ and axamlner
The company's trustees (who are also the directors of the company for th8 purposes of company lawl arg r&sponsible
for the preparation of the financial statem6nts in accordance with the requlrements of Ihe Companies Act 2￿6. The
companys directors consider that an audit 15 not required for thls financial year under Chapter 3 of Part 16 of the
Compani8s Aot 2006 arKI that an indeper￿ent examin8tiDn is r8quir6d.
It 18 Dur r6sponslbllity to:
examine the flnanclal statements under section 65 of the Chariti88 Act.
follow the procedures laid down by the general Dlrections given by th8 Charlty Commission for Northern Ireland
under section 65(gllbl of th6 Charities Act,. and
slate whether partiujlar matter8 hav8 comè to our attentlon,
Bas1$ of independent examinor's report
We have examined your company financial 8tatsment8 as requlr8d under sectlon 65 of the Charitie8 Act our
8xamination was carrled out in accordance with the general Directlons given by the Charity Commission for Northern
Ireland under section 6519){b) of the Charities Act An examination includ8s a revièw of the a¢countlng recor(ts kept by
the company and a comparison of the flnancial stalemenls pres8nted with those ￿cOrds.11 also includes consideration
of any unusual items or disclosures in the flnancial statsments and s8gking explanatlons from the directors Con￿rnIng
any such mattars. Th8 prO￿dUr&S undertaken do not provide all the evidence that would b8 required in an audit and
consequently no opinion is given as to whether the accounts present a 'lrue a￿1 fairf view a￿1 th8 raport is limited lo
those matters Set out in th8 Statement b810w.
In connection wth our examination. no matter has come to our attention which gives us caus8 lo believe that In. any
material respect.,
accounting records were not kept in accordanc8 with section 386 of the Cornpanles Act 2006
tho financial stalements do not accord wtih those accounting recDrds
tho financial statements have not been prepared in accordance with th8 accounting requirements of seciion 396 DI
the Companias Act 2006 and the melhods and principle8 Of the Slal8mant of Recommended Practice
applicable to charit16s preparing their accounts in accordance with the Financial Reporting Standard applicable in
the UK and Republic of lrnland (FRS102)
there is further infomiation nead8d for a propgr understsnding of the acccunts to be reached.
Independent examinerf$ 8t4tsment
We have no concerns and have come across no other matters in connection with the examination lo which attention
uld be drawn in this report in or(18r to enable a propar understanding of tha ftnancial statements lo be reached.
P.J q.3""4
PAUL HAGERTY & CO
11 The Square
Rostrevor
Co Down
B T34 3AZ
Date: 14 Juno 2024