langdom HAI'Yest Cliiiycll Ltil
CoinpRny Llniltcil by guni'niJle¢
Tnilei)eHd¢iit C¢ xfinilner5 Roporl foi, tli¢ Year Eiide1131 MRI'eli 2023
S repoil ou Ili¢ finaiicial slnleinenls of Kii)gdoiii HuivGS1 Clliirch Lld for Ili¢ Y¢tti' Elld¢d 31
h4ar¢b 2023 sel oiil oll pfige8110 9.
Respectlv¢ y￿ponsIbl1111Cs of Trustec5 ftiid liidepelldenl QXAnilneY
Kingdoni Harvest cli11￿h Ltd Tnisle¢s are i'¢spoiislblc for th¢ i)rq)arailoA) or Ihc IIDan¢ial
sl&leiiionls in a¢cordane¢ ivilli Ili¢ torms of Ilie Cliai'iilcs Aol (Moi'its¢rn l¥elftiid) 2008. Kin8doni
Hdrv¢sl Chil￿h Lld Triislco5 coI)sidei' Ilial ai) ftudil is ilol iequlred iii)d¢i' se¢1505) 65(2) (Riidil)
of Ili¢ Clipi'ilies hcl (Noitlicyii Irclniid) 2008 for ltsc year and Ihnl oji ind¢pcnd¢nl exaiiiiiialioii
iiiidcr seclioii 64(1) of11)e Cliarilies Acl INorll?ciJ lY¢lRnd) 2008 Is r¢qlilr￿.
Il is iiiy Ycsponsibilily Io:
xftiiiliic tli¢ accoiinls
10 51al¢ ivlictlior pfirlioulai. InRll¢rs have coinc lo ii)y atlcntloik.
Basls ofiiidepeiideiit exftinliiei s i'eport
My ¢XHmin411oii ivas c8n4cd out under Scction 65 oftlic Cllftrili￿ Aol (Northem Erellnd) 2008,
An examiualioii iticliide3 A ¥¢vi¢iv of Ilie uc¢oiiiiliiig recoiyls kept by Ihc Cliarily ond
CO)IIPAriSOn of the finJiici*l slal¢i))cnl8 pi'ese)Itod ivllli Ilioso reeords. Il also Iii¢lud¢s
consid¢r81ion of atty unusiial ilems or disGlosiii'es in 111¢ fln&iiGial st81einonls, and seeking
explaDalions IbG Trvslces concerniiig 81)y siicl) i￿￿tlerS. Tli¢ pro¢edvr¢$ do Ix)t provide All
(h¢ ovidonc¢ 11)Al ivould b¢ reqiiired in All Aiidit, aiid coi)stqii¢nily I do iiol oxpres$ nii Rydil
opinioD on Ilie vieiy giv￿1 by Ili¢ fiiigiiciAI slaloincnls.
Indcpeiident ¢x4mliier's slafeiiienl
In the ¢oius¢ of my examinfklioii, i)0 mftller has com¢ to iny allolllion:
(l ) which givc5 In¢ re￿onable ¢ayse lo bclievc that in ally inftlerial rcspecl Ihc r¢oiiir¢menls'.
lo keep proper accoiinling r¢col￿S in a¢cordAiic¢ wilb ScclioD 63 of Ihe ¢haTili¢s A¢1
(Nortlieni Ir¢l&ttd) 2008; 8iid
lo prcpftre firthncial sl*tein¢nls wlilch ac￿rd willi Ilie a¢coiiullng YKoids in accordnn¢e
viili Seclion 64 of the cliai-i1l￿ Aol (Northom Ireland) 2008 have nol been inet: or
(2) lo ivl)idi, iii iny 01)inion, allciitloll sliould bedrnwn its ordei. lo eDablo A proiiGr undorslaiidin8
ofihe finau¢ifél slileinojkls lo b¢ r¢a¢bed.
Jilli¢ H4niiltoi) fccA
Heron Accoiiiilfinoy Soliiilons
Cli4¥lei¢d Cerlified A¢coiiiilaiil¥
301 Clly BASI Busiiiess Conlre
68172 N¢wtowsifirds Road
Beif&sl
BT4 IGW
Dale:
Pftge 9