Electrlcal Tralning IN.1.) Llmited Company limited by guarantee Independent Examinerfs Report to the Trustees of Electrlcal Training (N.1.) Limited Year ended 31 August 2023 We report on the accounts of the company for the year ended 31 August 2023. which are set out on pages 10 to 20. Respeclive responsibilities of trustees and examiner As the charity trustees (and also the directors of the company for the purposes of company law) you are sponsible forthe preparation of the accounts in accordance with the requirements ofthe Companies Act 2006. Having satisfied myself that the charity is not subject to audit under company law. and is eligible for independent examination, it is my responsibility to: "examine the accounts under sectton 65 of the Charities Act (Northem Ireland) 2008. . follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 65{9)(b) of the Charities Act- and • state whether particular matters have come to our attention. Basis of independent examlnerfs report We have examined your charity accounts as required under section 65 of the Charities Act and our 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. The examination included 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 charity trustees conceming any such matters. Our role is to state whether any material matters have come to our attention gmng us cause to believe: 1. That accounting records We￿ not kept in accordance with section 386 of the Companies Act 2006 2. That the accounts do not accord with those accounting records 3. That the accounts do not comply wtth the accounts.ng requirements of sedion 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 4. That there is further infom)ation needeil for a proper understanding of the accounts to be reached. Page 8 Electrlcal Training (N.1.} Limited Company limrted by guarantee Independent examiners report to the trustees of Electrical Training (N.1.) Limilod (continued) Year ended 31 August 2023 Independent examinerfs statement Since your charity's gross income exceeded £250.000 your examlner musl be a member of a listed body. We can confirm that we are qualified to undertake the examination because we are a registered member of Chartered Accountants Ireland vthich is one of the liste