BELFAST LOUGH SAILABILITY INDEPENDENT EXAMINERS REPORT Year ended 31 December 2023 INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF BELFAST LOUGH SAILABILITY st I report on the financial statements of Belfast Lough 5ailability for the year ended 31 December 2023 which are contained within the 2023 Annual Report. Respective responsibilities of trustees and independent examiner Belfast Lough Sailability'strustees are responsible for the preparation of the financial statements in accordance with the terms of the Charities Act (Northern Ireland) 2008. Belfast LoLtgh 5ailability'S.trustees consider that an audit is not required under section 65(2) (audit) of the Charities Act (Northern Ireland) 2008 for the year and that an independent examination under section 6411} of the Charities Att (Northern Ireland) 2008 is required. It is my responsibility to: examine thE aCCDunts to state whether particular matters have come to my attention. Basis of independent examiner's report My examination was carried out und.er Section 65 of the Charities Att (Northern Ireland) 2008. An examination includes a review of the accounting records kept by the Church aNd a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statement5. and seeking explanations from the trustees concerning any such matters. The procedures do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the financial statements. Independent examiner's statement In the course of my examination, no Matter has come to my attention: 11} which gives me reasonable cause to believe that in any material respect the requirements: to keep properaccounting records in accordance with Section 63 of the charities Act (Northern Ireland) 2008, and to prepare financial statements which accord wrth the accounting record5 in accordance with Section 64 of the Charities Act (Northern Ireland) 2008 have not been met; or 9 | Page
12) to which, in my opinion. attention should be drawn in or.der to enable a proper understanding of the financial statements.to be reached. S Hopper FCA Partner Hopper & Co th 27 March 2024 10 | Page