Chartered Accountants and Registerod Auditors
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
SOW 2 REAP TRUST
I report on the accounts of the company for the year ended 31 December 2022, which are set out on pages five to
thirteen.
Respective responsibilities of eharity trustees and examiller
As the charity's trustees (and also the directors for the purposes of company law) you are responsible for the preparation
of the accounts in ac¢ordan¢e with the requirements of the Companies Act 2006.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent
examinatio￿ it is my responsibility to..
examine the accounts under Section 65 of the Charities Act
follow the procedures laid down in the general Directions given by the Charity Cotntnission for Northern Ireland
under Section 65(9)(b) of the Charities Act
. state whether particular matters have Come to my attention.
Basis of the independent examiner's report
I have examined your charity 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. 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 included consideration of any unusual items or
disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters.
My role is to stste whether any material matters have come to tny attention giving me cause to believe:
That accounting records were not kept in accordance with Section 386 of the Companies Act 2006
That the accounts do not accord with those accounting records
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 StatemeTht of Recommended Prdctice applicable to charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic
of Ireland
That there is further infonnation needed foi a proper understanding of the accounts to be reached.
Iod¢pendeJJt examiner's statement
I have completed my examination and have no concerns in respect of the matters (l) to (4) listed above and, in
connection with following the Directions of the Charity Commission for Northern Ireland. I have found no matters that
require drawing to your attention.
W K Rainey FCA
Patton Rainey and Associates
Chartered Accountants
6 East Bridge Street
Enniskillen
Co. Femianagh
BT74 7BT
16 March 2023
Pegistered to carry out audit work and regulated for a rarye of inv8Stm8nt busin888 aCtNit￿S in
the United by the Insthute ol c￿artered Aecountants in Ireland