SOS N.1. Report of the Independent Examinerto the Trustees of the charitable company on the accounts for the year ended 31 December 2023 I report on the finanual statements of the charitable company on pages 14 10 30 for the year ended 31 December 2023 which have been prepared in accordance with the Charities (Northern Ireland) Act 2008, as amended (the Act) and with the Finanoal Reporting Slandard 102, {effective 1st January 20161 as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, las amended by the Bulletsn issued In February 20161. published by the Charity Commission in Northern Ireland ICCNI) , effective January 2015 (The SORPI, under the historical cost convention and the accounting policies set out on page 19. Respective responsibilitie5 of the Trustees and the Independent Examiner As described on page 10. you. the charitable company's Trustees, are also the Directors of the Company for the purposes of Cornpany law, are responsible for the preparation of the financial statements in accordance with the Companies Act 2006, the Charits'es (Northern Ireland) Act 2008, as amended and all other applicable law and wth United Kingdom Generally Accepted Accounting Practice and for being satisfied that the financial statements give a true and fair view. The Trustees consider that the audit requirement of 6512) of The Chanties (Northern Ireland) Act 2008, a5 amended (The Act) does not apply, and that there is no requirement in the memorandum and articles of the charity for the conducting of an audit, and that the accounts do not require an audit in accordance ith Part 16 ofthe Companies Act 2006 and that no member or member5 have requested an audit pursuant to Section 476 of the Companies Act 2006. As a consequen, the Trustees have elected that the financial statements be subject to independent examination. Having satisfied myself trat the charty is not subject to audit under any legal provision, or othemise, and Is eligible for indepencjent examination. it is my responsibility to.'- al exarnine the accounts undeT seckn.on 6513) of the Ad. bl follow the procedure5 in the Directions to Independent Examiners made by the Charity Commission in Northern Ireland 2nd.. cl state whether partiCLJlar matters have come to my attention. Basis of Independent Examinerfs Statement and scope of work undertaken I conducted my examination in accordan with the Directions to Independent Examiners rnade by the Charity Commission in Northern Ireland, setting OLrt the duties of an Independent Examinef in relation to the conducting of an Independent Examination. An Independent Examination includes a review of the accounting records kept by the charitable company and of the accounting systems employed by Ihe charitable company and a comparison of the financial statements presented wth those records. It also includes consideratson of any unusual items or di5closure5 in the financial statements. and seeking explanations from you, a5Trustees. conceming such Matters. The purpose of the examinabon is to establish as far as possible. that there have been no brparhp.< nf rharity Ip.oislAtinn and that Ihp. financial Statements comply with the SORP. on a test basis, of eviden relevant to the amounts and disclosLJres In Ihe financial Statements. The procedures undertaken do not provide all the eviden that would be required in an audit , and Information Supplied by theTrustees in the wurse of the examination is not Subjected lo audit tests or enquiries, and consequently I do not express an audit opinion on the view given by the financial Statements, and In particular, l express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity. and my report is limited to the matter5 set out in the slatement belDW. I planned and performeLI my examination so as to satisfy myself that the objecb-ves of thè Independent Examination are achieved and before finalising the report l obtained written assuran5 from the Trustees of all material matter5. 12
SOS N.1. Report of the Independent Examiner to the Trustees of the charitable company on the accounts for the year ended 31 December 2023 Independent Examinerfs Statement. Report and Opinion Subject to the limitation5 upon the scope of my work as detailed above . in connection with my examination, I can confirm that The accounts of this Gharitable company are not required to be audited under Part 16 of the Companies Act 2006.. This is a report in respect of an examination carried out under 65(31 ol the Act and in accordance with Direction5 to Independent Examiners made by the Charity Commission in Northern Ireland which may be applicable, and that no matter has Come lo my attention in connection with my examination which gives me reasonable cause to believe that in any material respect the requirements " to keep accounting records in accordance wth Section 386 of the Companies Act 2(K)6 and Section 63 of The Charities {NDrthern Ireland) Act 2008. as amended.. lo prepare finanaal statements which accord with the accounting records and comply with the accounting requirements of Section 396 of the Companies Act 2006 and The charib.es (Northern Ireland) Act 2008, as amended and", have been prepared in accordance with the requirements of Section 396 of the Companies Act 2006 and and with the methods and principles set out in the FRS102 Statement of Recotnmended Practice - Accourrtin9 and Reporting by Charitie5 (effective January 20161 have not been met or to which. in my opinion. attenb.on should be drawn in rny report in order to enable a proper understanding of the accounts to be reached. ,//,,. 0,1. Mr Williarn Wilson- Independent Examiner Member of Chartered Accountants Ireland 25 Shore Road Holywood BT18 9HX This report was signed on 2 October 2024 13