I report on the accounts of Brent Bereavement Services for the year ended 31 March 2005.
Respective responsibilities of trustees and examiner
As the charity's trustees you are responsible for the preparation of the accounts; you consider that the audit requirement of section 43(2) of the Charities Act 1993 (the Act) does not apply. It is my responsibility to state, on the basis of procedures specified in the General Directions given by the Charity Commissioners under section 43(7)(b) of the Act, 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 seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
Independent Examiner's statement
In connection with my examination, no matter has come to my attention:
1. which gives me reasonable cause to believe that in any material respect the
requirements.
• to keep accounting records in accordance with section 41 of the Act; and
• to prepare accounts which accord with the accounting records and to comply with the accounting requirements oftheAct have not been met; or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached other than as stated in my letter of 20 August 2005.
AEpton
Goldwins
75 Maygrove Road
West Hampstead
London NW6 2EG
Dated: 14 October 2005
CHARTERED ACCOUNTANT