2023-03-31-annual-return

Diamond Skillen SINCLAIR HOUSE 89/101 ROYAL AVENUE BELFAST :: BTI IFE NORTHERN IRELAND Tel lon8) 903ty 6103 1 (0ry8) 9089 1846 ii%TrY.dlamondskillen.¢oTn The T￿Stee5 Northern Ireland EnvlronmentLlnk 89 Loopland Drlye Belfast 8T6 9DW 16th November 2023 Dear Slr5 In accordanee wlth our normal practlce we are wrltlng to draw your attentlon to varlou5 matters whlch arose during the course ofour audlt of the charlty's accounts for the year ended 3 1st March 202 3. We have no comments lo make concernlng the qualltatlve aspects of the chaTIty'5 8ccountln8 practlces and financlal reportlng. We dld not encounter any slgnlflcant dlfflcultles durlng the audlt and there are no slgnlficant nndln8s from the audlt to draw to your attentlon. 3. A draft of our proposed letter of repTe5entatlon Is attached. We draw yO￿r attentlon to the paragraphs concern- Irjg related party tran5actlons ANd your specltlc representatlons lo us as detalled In paragraph 14. In all other respects thls lotter Is routl(J 4. As you are aware from our letter of enBagement, our audlt procedures were dlrected towards testlng the accountln8 Systems In operatlon upon whlch we have based our assessment of the accounts. S. We do not propose any modlllcatlons to our audlt oplnlon And hence wlll be1ssuln8 a clean audlt reporL We have dlscus5ed wlth you the fact that we PTovlde accountfng arjd payroll bureau servlces to the charlty In addltlon to Jctlng as a￿dItOrs. We wlsh to conllrm to you ihat In our oplnlon the provlslon of such servlces do not affect our Independence as the addltlonal servlces provlded are of a routlne compliance nature and the Board of Trustees takes any dec151ons where ludgementls requlred. A dlsclosure of relevant clrcumstances In thls regard ha5 been Included at note 19 In the accounts The Ilm and the audlt engagement team have therefore complled wlth relevant ethlcal requlrements concernlng Independence. We would Ilke to take thls opportunlty of expresslng our thanks to your staff for thelr asslstance durlng the course of our audlt. Please note that th15 report has been prepared for the sole use of Northern Ireland Envlronment Llnlu Ir must not be dlsc105ed to thlrd partlesi quoted or referred to, wlthout our prlor wrltten consenL No responslblllry Is assumed by us to any other person. The purpose of the audlt ivas to enable us to express an oplnlon on the flnanclal statements. The audlt Included conslderailon of Internal control relevant to the preparatlon ol the flnandal statements In order to deslgn audlt procedures that are approprlate In the clrcum5tances. but not for the purpose of expresslng an oplnlon on the effec- tlveness of Internal control. The matter5 reported above are Ilmlted to those deflclencle5 that the audltor has 5dentl- fied durlnB the audlt and that the auditor lias concluded are of sufflclent Importance to merlt belng reported to those charged wlth governance. If we can be of any lurtherasslstancei please contart Nlgel Sklllen. Yours falthfully, DLU¥IQNI) & s￿LL&￿' Cii.IlmlRF.l) ALCI?iJTrrr#iNfs,INI) Rb=G15Tr.Rl.:iJ Auipi'ni olepJmqirton¢r .%i¥tll'SkiJlen BklA¢ryl. Fa CHARTERED ACCOUNTANTS IRELAND Bwkkccpiug burLiauSDlu6oni JTnll So]ulionJ LO￿￿￿1¢T￿Y￿t1O