PATHFINDER HERITAGE TRUST LIMITED Year ended 30 November 2023 Independent Examlners Report to the Board of Trustees of Pathflnder Heritage Trust Limited I have examined the financial statements of the Trust for the year ended 30 November 2023, which comprise the Statement of Financial Activities {inGorporaling an income and Expenditure Account), the Balance Sheet, the Accounting Policies and the related notes. These financial statements have been prepared under the aocounting policies set out therein. The financial statements were not required to be audited in accordance wlth Part 16 of the Companies Act 2006. This report is made solely to the charitable company trustees, as a body. in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our work has been undertaken so that we might compile the financial slalemenls that we have been engaged to compile, report to the charitable company's Board ofTrustees 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 permitled by law, we do not accept or assume responsibility to anyone other than the charitable Company and the charitable companls Board of Trustees, as a body, for our work, or for this report. Respective responslbilities of trustees and examlner As explained more fully in Ihe Stalemenl of Trustees, Responsibilities, the trustees, who are also the directors of the charitable company, are responsible for the preparation of the Trustees, Annual report and the financial statements in accordance with applicable law and Accounting Standards (UK and Ireland). The charitable company trustees conslder an audit is not required for thls year under Chapter 3 of Part 16 of the Companies Act 2006 but that an independent examination is required under that Act. 11 is my responsibility lo.. examine the financial statements under Chapter 3 of Part 16 of the Companles Act 2006 and the Regulations thereunder,. follow the procedures laid down by the regulatory authorities., and slate the facts if il has come to my attention in the course of my examination work that any.. (i) material expenditure or action appears not to be in accordance with the charitable company's trusts., {iiJ information or explanation l am entitled to under the Regulations has not been afforded to me., lili) informatlon contained in Ihe financial statements is materially inconsistent with the Trustees, Annual report for the year. Basis of independent examlner's report My examination work was undertaken in accordance with the general directions given by the regulatory authorities. Such an examinatlon includes a review of the accounting records kept by the charitable Company and a oomparison of the financial slalements presented with those records. It also includes consideration of any unusual items or disclosures In the financial statements and seeking explanations from yourselves as the charitable company trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently I do not express an audlt oplnion on the vlew given by the financial statements. Page 5 OocumEfil Rel."cfy3>HzfNA-SZOUB0oTY Pag870120
PATHFINDER HERITAGE TRUST LIMITED Year ended 30 November 2023 Independent examiner's statement In connection with my examination work. no matter has come to my attention- which gives me reasonable cause lo believe that in any material respect the requirements lo keep proper accounting records and to prepare accounts which accord with the accounting records and are in accordance with the methods and principles set out in the Charities SORP and which comply with the requirements ofseclion 396 of the Companies Act 2006 other than the requlrement to give a true and fair view have not been met., or to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached. Corr & Corr Chartered Accountants 201h December 2023 Page 6 ocUnnIR9l.. CfY33•1zfNA.SZOU8.HQQTY P#ggOo120