IB NETWORKS TRUST 

## INDEPENDENT EXAMINER’S REPORT FOR THE YEAR ENDED 31 JULY 2025 

| report on the financial statements of| B Networks Trust (the charity) for the year ended 31 July 2025. 

As the charity trustees (also the directors of the companyfor the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the torequirementsaudit under ofcompanytheCompanieslaw, and Actis eligible 2006. Havingfor independent[ satisfied] myselfexamination,that the charityit is my isresponsibility not subject to: * examine the financial statements under section 65 of the Charities Act; 

- ¢ follow the procedureslaid down in the general Directions given by the Charity Commission for Northem ltreland under section 65(9)(b)of the Charities Act 

- ° state whether particular matters have come to my attention. 

> Basisof independent examiner's report ! have examined your charity accounts as required under section 65 of the CharitiesAct and Commission for Northem freland under section 65(9)(b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the 

> accounts presentedwith those records. It also included consideration of any unusual items or anydisclosuressuch matters.in the accounts, and seeking explanations from you as charity trustees conceming 

- toMy[befieve:] role is to state whether any material matters have come to my attentiongiving me cause 1. Actthatthe2006accounting recordswere not kept in accordanwith se **c** tione 386of the Companies 2. thatthe accounts do not accord with those accounting records 3. that the accounts do not comply with the accounting requirements of section396 of the Companies Act 2006 and with the methods and principles of the Charities Statementof theRecommendedFinancial ReportingPractice applicableStandard toapplicablecharitiesin thepreparingUK andtheirRepublicaccountsof Irelandin accordance with 

- 4. that there is further information needed for a proper understanding of the accountsto be reached. 

independent examiner's statement 

| have completed my examination and have no concems in respect of the matters (1) to (4) Northem Ireland, | have found no matters that require drawing to your attention. 

Name: Wilma Harkness Address: 92 Sydenham Avenue, Belfast, BT4 2DT — Qe Meowk Qo2k 

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