Living Branch Ministries known as The Way Bible College Independent Examiner's Report to the trustees of Living Branch Ministries ('the CompaDy') I report to the charity tswtees on my ¢xamination of the accounts of the Company for the year ended 30 June 2024. Responsibilitles and basis of report As the charity's trustees of the Company (and also its directors fi)r the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act (Northern Ireland) 2008 ('the 2008 Act,) and the Companies Act 2006 ('the 2006 Act,). You are satisfied that the accounts of the Company are not required by charity or company law to be audited and have chosen instead to have an independent examination. Having satisfied myself that the oUnts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for ind¢pendent examination, I report in respect of my examination of your charity's accounts as carried out under section 65 of the 2008 Act and section 145 of the Charities Act 2011 ('the 2011 Act,). In carying out my examination I have followed the Directions given by the Charity Commission for Northern Ireland under se¢tion 65(9Xb) of the 2008 act and the Directions given by the Charity Commission under section 145{5)(b) of the 2011 Act. Independent examiner's ststement I have completed my examination. I confwm that no matters have come to my attention in comiection with the examination giving me cause to believe: l. accounting re¢ords were not kept in respect of Living Branch Ministries as required by s¢¢tion 386 of the 2006 Act. or 2. the accounts do not accord with those records: or 3. the accounts do not comply with the aUntIng requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view, which is not a matter considered as part of an independent examination; or 4. the accounts have not been prepared in CordanCe with the methods and principles of the Statement of Recomtnended Practice for accounting and reporting by chariti¢s [applicable to charities preparing their accounts in accordance with th¢ Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)]. I have no concerns and have come across no other matter5 in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. John H e FCCA 4 Brackenwood Drive Belfast BT8 6SQ 10 Febnwy 2025 Page 10
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