International Peace Education Resources (IPER) Company Limited by Guarantee Independent Examiner's Report to the Trustees of International Peace Education Resources (IPER) Year ended 31st March 2024 I report on Ihe financial statements for the year ended 31st March 2024, whi¢h comprise the statement of financial activities {including income and expenditure account), slatemenl of financial position and the related notes. Respective responslbllltlès of trustees and examiner The charity's trustees (who are also the directors of the company for the purposes of company lawl are responsible for the preparation of the accounts in accordance wth the requirements of the Companies Act 2006 Having satisfied myself that the charity is not subject to audit under company law, and is eligible for independent examination, il is my responsibility to: examine the accounts under section 65 of the Charities Act., to follow the procedures laid down In the general Dlreclions given by the Charity Commission for Northern Ireland under section 65(9)Ib) of the Charities Acl; 2nd to state whether particular matters have come lo my attention. Basis of independent examlner's report I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance wth the general Directions given by the Charity Commission for Northern Ireland under seclion 65{91(b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosure5 in Ihe accounts. and seeking explanations from the trustees concerning any such matters. My role is lo stale whether any material matters have come to my attention giving me cause to believe.. That accounting records were not kept in accordance with section 386 of the Companles Act 2006 That the accounts do not accord with those accounting records That the accounts do not comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of Ihe Charities Statement of Recommended Practice applicable to charities preparing Iheir accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland. That there is further information needed for a proper underslanding of the accounts lo be reached. International Peace Education Resources (IPER) Company Limited by Guarantee Independent Examiner's Report to the Trustees of International Peace Education Resources