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 a￿UntIng 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
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