THE CITY OF WINCHESTER TRUST LIMITED
REPORT OF THE COUNCIL AND FINANCIAL STATEMENTS FOR THE YEAR ENDED
31 MARCH 2009
l report on the accounts of the Trust for the year ended 31st March 2009.
Respective responsibilities of Council of Management and Examiners
As described on an earlier page the Council Members (who also act as trustees for the charity) are responsible for the preparation of the accounts, and they consider that an audit is not required for this year under Part 7 of the Charities Act 1985 and that an independent examination is needed.
It is our responsibility to:
- Examine the accounts (under section 43(3)a of the Charities Act 1993);
- To follow the procedures laid down in the general directions given by the charity commissioners (under section 43(7)(b) of the Charities Act 1993);
- To state whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and the seeking of explanations from the members concerning any such matters. The procedures undertaken do not provide all the evidence that would be required for an audit, and consequently, no opinion is given as to whether the accounts present a 'true and fair view' and the response is limited to that matter set out in the statement.
Independent examiner’s statement
In connection with our examination, no matter has come to our attention:
- Which gives me reasonable cause to believe that, in any material respect, the requirements
(a) To keep accounting records in accordance with s221 of the Companies Act 1985; and
(b) To prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Companies Act 1985 and the statement of Recommended Practice: Accounting and Reporting by Charities (revised 2005) have not been met; or - To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
- Having regard onlt to and on the basis of, the information contained in those accounting records the company satisfied the conditions for exemption from an audit of the accounts for the year specified in section 249A(4) of the Act and did not, at any time within that year, fall within any of the categories of companies not entitled to exemption specified in section 249B(1)
signed by Mrs J M Butler FCA (Independent Examiner) Date: 9th July 2009
Butler & Co
Chartered Accountants and Registered Auditors
Bennett House
The Dean
Alresford
Hampshire
SO24 9BH