BELFAST LOUGH SAILABILITY INDEPENDENT EXAMINERS REPORT Year ended 31 December 2024 INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF BELFAST LOUGH SAILABILITY I report on the flnanclal statements of Belfast Lough Sallabllity for the year ended 31st December 2024 which are contained withln the 2024 Annual Report. Respectlve re5ponslbllltles of trustees and Independent examlner Belfast Lough Sailablllty's trustees are responslble for the preparatlon of the flnanclal statements In accordance with the terms of the Charltles Act (Northern Ireland) 2008. Belfast Lough Sallablllty's trustees conslder that an audlt Is not required under sectlon 65{21 {audlt) of the Charitles Act (Northern Ireland) 2008 for the year and that an Independent examlnatlon under sectlon 64{1) of the Charitles Act (Northern Ireland) 2008 Is requlred. It is my responslblllty to: examlne the accounts to state whether partlcular matters have come to my attentlon. Basls of Independent examlner's report My examlnatlon was carrled out under Sectlon 65 of the Charltles Act (Northern Ireland) 2008. An examlnatlon Includes a review of the accountlng records kept by the Charlty and a comparlson of the financlal statements presented with those records. It also includes conslderation of any unusual Items or dlsclosures In the flnancial statements, and seeklng explanations from the trustees concernlng any such matters. The procedures do not provide all the evldence that would be requlred In an audit, and consequently I do not express an audlt oplnion on the vlew glven by the flnanclal statements, Independent examiner's statement In the course of my examlnation, no matter has come to my attention: (l) which gives me reasonable cause to belleve that In any material respect the requirements: to keep proper accounting records In accordance wlth Section 63 of the charitles Act {Northern Ireland) 2008, and to prepare flnancial statements which accord wlth the accounting records in accordance with Section 64 of the Charltles Act (Northern Ireland) 2008 have not been met; or
{2) to which, in my oplnlon, attention should be drawn in orderto enable a proper understandlng of the financial statements to be reached. S Hopper FCA Partner Hopper & Co 26th March 2025 12 | Page