SHARING FAIR Independenl Eixminer's Report to the Trustvs of Sharing Fair Charity We rcw)rt to thc clwity trusÉccs on our ¢1]0n of the accounts for the ycar ended 31 December 2025 which are s¢t out on pages 8 to 10. Reyp¢ctAv¢ rcspoDsibililies of truslees esamiDer As the charity tneS you are responsible for the preparation of the aUnts in accordance with the Tequirejnents of the Clwities Act (Northmi Ireland) 21KI8. It is our r¢5PODsibility to.. ¢xamine the accounts under section 65 of the Cliarities Act (Nortbern Ireland) 2008. follow the proccdurcs laid do1 in the general Directions given by the Charity Commission for Northern Ireland under scction 65(9Xb) of thc ChaTities Act. stste whether particular matters have come to our attentio Basis of independent ewnln¢r'¥ r¢port We have examined your cbarity accounts required under section 65 of the Cl)arities Act and our examination was carried out in accorda¢ with the general Directions givm by the Charity Conunission for Northern Ireland under section 65(9)(b) of the Ch8ritie5 Act. Our examination included a review of the accounting records kept by the ch8rity and a mparison of the accounts Prted with those records. It also includes ¢onJi&ration of any UnUal it¢mJ 4)1 di3closw¢s tb¢ ¥rrkiii explanations from you as cbarity tTUStces concerning aDy such matters. Our rolc is to stat¢ whether any matcria] lltter8 have come to our attention 8jvin8 US cause to beli¢ve: l. That ac¢ountin8 records were not kept in accordan¢e with 5CCtion 63 of the Charities Act 2. That the accounts do not accord with those accouoting records 3. That the accounts do not wmply with the accounting requirements of the Charities Act 4. That there is fillther infoTrnation needed for a proper UndiD8 of the accounts to be reached. Independent examiner'8 8l*temenl Wc have completed our cxamination and have no concerns in SpeCt of the matters (l) to (4) listed above an¢ in connection with following the Direction5 of the Clwity Commission for Nortbern Irelan we have found no matters that requitt drawing to your attention. Chartered Aeefjulltsllts 5 Union Buildln Union Place Dullg4nDo Co. Tyrone MeDott#ld O'Neill & C(k Cb•rteral A££owitants
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