AFRICAN ENTERPRISE (IRELAND) LIMITED (A company limited by guarantee)
INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2025
Independent examiner's report to the Trustees of African Enterprise (Ireland) Limited
| report on the financial statements of the company for the year ended 31 December 2025 which are set out on pages 7 to 16 ~~.~~
Respective responsibilities of charity Trustees and examiner
As the company's trustees (and also the directors of the company for the purpose of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ~~.~~ Having satisfied myself that the company is not subject to audit under company law, and is eligible for independent examination, it is my responsibility to:
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e examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008;
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° follow the procedures laid down in the general Directions given by the Commission under section 65(9)(b) of the Charities Act; and
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° state whether particular matters have come to my attention ~~.~~
Basis of independent examiner's statement
| have examined your company accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act ~~.~~
My examination included a review of the accounting records kept by the company 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 company trustees concerning any such matters.
My role is to state whether any material matters have come to my attention giving me cause to believe:
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that accounting records were not kept in accordance with section 386 of the Companies Act 2006;
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that the accounts do not accord with those accounting records;
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3 ~~.~~ that the accounts do not comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102);
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4 ~~.~~ — that there is further information needed for a proper understanding of the accounts to be reached ~~.~~
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AFRICAN ENTERPRISE (IRELAND) LIMITED
(A company limited by guarantee)
INDEPENDENT EXAMINER'S REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025
Independent examiner's statement
| have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, | have found no matters that require drawing to your attention ~~.~~
Signed:
Scott McCullough
Dated: 31/03/2026
FCA, Chartered Accountants Ireland
UHY Hacker Young Fitch Chartered Accountants Suite 2 ~~.~~ 06, Custom House, Custom House Square Belfast BT1 3ET
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