Living Branch Ministries known as The Way Bible College Independent Examiner's Report to the trustees of Living Branch Ministries ('the Company,) I report to the charity trustees on my examination of the accounts of the Coinpany for the year ended JO June Responsibilities and basis of reporl As the charity'5 truslees of the Covnpany (and also its directors for the puryjoses of company law) you are responsible for the preparation of the accounis in accordance wilh the requireinent5 of tlie Chai-ities Act (Northern Ireland) 2008 ('Ihe 2008 Acl.) and the Companies Act 2006 ('tlie 2006 Act,). You are satisfied that the accounts of tlie Coinpany are noi required by charity or company law to be audited and have ch05eii iiistead to have an independent examination. Having satisfied myself ihai the accounts of the Company are not required lo bc alidited under Part 16 of tlie 2006 Act and ar¢ eligible for independeni examinaiion, I report in respect of Iny eNainination of your cliarity's acLOUllts as Carried out under section 65 of the 2008 Act and section 145 of the Cliarities Aci 2011 ('the 2011 Act,). In carrying oul Iny examination I have followed the Directions given by Ihe Chai'ity Coiiiniissioii for Northern li'eland under seclioii 65(9)(b) of the 2008 act and the Direciioi)s giveii by Ilic Cliarity Coinii)i.s.sioii Linder seciion 145(.5)(b) of th¢ 201 l Acl. dependent e¥#miner's statenieilt I have Coinpleied my examinaiioii. I confirni that no matters have come to iiiy aitenlion in coniieclion willi Ille examiiialion giving me cause to bclicve: acc()unlin(T records were not kepl in respect of Living Branch M inisli'ies as required by seclioii 3 86 ot Ihe 2006 Act. or 2. the accounts do not accord wilh those records. or 3. the accounts do not coinply with the accounting requirements of section 396 of the 2006 Act otlicr Il)g( 11 any requireinenl Ih1< t Ihe accounls give a 'true and fair view, which is not a Inatler considered as parl of an independent exaniinalion. or 4. the accoun18 have not been prepared in accordance with the Inetliods and priiiciples of tlie Sialeimeiil of Recomiiiended Praclice for accounting and reporting by chariiies [applicable to charities prepai-iiig their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)]. I have no concerns and have come across no other matters in connection with the exaimiiiation to iyliich alteiitioii should be drawii in tliis re in order to enable a proper undersianding of the accouiits lo be reaclied. In Iloyle 4 Flrackenwoo Belfast BT8 6SQ Drive 29 February 2024 Page 10
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