Independent examiner’s report to the trustees of International Ministerial Council of Great Britain (‘the Company’)
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2024.
Responsibilities and basis of report
As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
Independent examiner’s statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
- accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
- the accounts do not accord with those records; or
- the accounts do not comply with the accounting 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.
I have considered the charity’s going concern disclosure, which outlines the Company's reliance on the continued financial support of one of its directors, Rt Rev Sheila Douglas, who is also a trustee. Although Rt Rev Sheila Douglas has not provided a separate written confirmation of this support, she has indicated her intention to continue supporting the Company in her capacity as a director and trustee. The Directors have therefore concluded that it is appropriate to prepare the financial statements on a going concern basis.
My examination was conducted on the basis that the charity’s Directors, including Rt Rev Sheila Douglas, have made appropriate assessments and have sufficient evidence to support the going concern assumption.
I have no other concerns and have come across no other matters 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.