AVSPNI
INDEPENDENT EXAMINER'S REPORT
TO THE DIRECTORS OFAVSPNI
We report lo the ¢JIred0￿ on our examination of the financial statements ofAVSPNI (the charity) for the year ended
31 August 2023.
Respective responsibilitie of directors and exaiminer
As the directors of the charty you are responsible for the preparation of the financial statements in ac￿rdanCe wtth
the requirements of the Companies Act 2006 (the 2006 Act).
Having satisfied ourselves that the charity is not subject to audit under company law, and is eligible for independent
examination, tt is our responsibility to-
examlne the accoun15 under sedion 65 01 Uie Cliarities AGt (Norlheffl ITdand) 2¢XI8;
follow the procedures laid down in Ihe general Directions given by the Charity Commission for
Northern Ireland under section 65{9Xb) of the Charities Act; and
5tste whether particular matters have come to our attention.
Basis of independent examiners. report
We have examined your Charity accounts as required under section 65 of the Charities Art and our examination was
carried out in accordanc8 Wlth the general Directions given by the Charty Lommission lor Northem Ireland under
section 65{9){b) of the Charities Act. The examination induded a review of the accounting records kept by the
charty and a comparison of the accounts presented with those records. It also include5 consideration of any
unusual items or disclosu￿$ in the accounts, and seeking explanations from you as charity trustees conceming any
such matters.
Our role is to state whether any rnatena] matters have come to our attenD"on givlng us cause to belleve:
accounting records were not kept in respect of the charity as ￿qUired by section 386 of the 2006 Act. or
the financial ststements do not accord with those records" or
the financial statements do not ￿mplY wth the accounting requirements of seclion 396 of the 2006 Act and
with the methods and principles of the Chartknes Statement of Recommended practi￿ applicable to charities
preparing their accounts in acGordance with Finanaal Reporting Stsndard appIl￿ble in the UK and Republic of
Ireland
that there is fijrther infonnation needed for a proper understanding of the accounts to be reached.

AVSPNI
INDEPENDENT EXAMINER'S REPORT (CONTINUED)
TO THE DIRECTORS OF AVSPNI
Independent examinerfs statement
We have compleled our examination and have no concems in respect of the matters (11 to14) listed above and, in
connection with following the Directions of the Charity Commission for Northem Ireland, we have found no matters
thal require drawing to your attention.
GMCG Lisburn
Century House
40 Crescent Business Park
Lisburn
BT28 2GN
Dated: