The River Bann and Lough Neagh Association Company Independent Examiner's Report to the trustees of The River Bann and Lough Neagh Association Company I report on Ihe accounts of the charity for the y¢ar ended 31 October 2023 which are set out on pages 9 to 20 . Respectii'e responsibilities of trustees and examiner The trusiees (who are also the directors of the company for the purposes of companv laiv) are responsible for the preparation ot Il)e accounts. Tl)e trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent exainination is needed. Having satisfied Inyself thal the charity is not subject to audit uiider company law and is eligible for independent ¢xaininaiion, il is Iny responsibility to.. exaiiiine the accounts under seciion 145 of the 201 l Act: to tollow the procedures laid down in the general Directions given by Ihe Charity Commission under section 145(5)(b) of tl)e 201 l Act; and lo slaie wheiher particular Inatters have come to my attention. Basis of independent examiner's report My examination was carried out in accordance with the general Directions given by the Charity Coinjnission. An examinalion includes a review of the accounting records kept by the charity and a coinparison of the accounts pr¢sented with those records. It also includes consideralioi) ol. any unusual items or disclosures in the accounts. and seeking explanaiioiis from you as tnistees concerning any such matters. Tl)e procedures undertaken do not provide all the evidence that would be required iii an audit and cons¢quently no opinion is given as to whether the accounts present a 'true and fair view. and the report is liinited to ihose matters set oul in ihe slatemeni below. Independent examiner's statement In Lonnection with my examination, no matter has Come to my attention: { l ) which gives me reasonable cause to believe Ihal in any material respect ille requiremenls.. to keep accoiiniing records in accordance witli section 386 of the Companies Act 2006; and to prepare accounts whicli accord with the accounting records, coinply wilh the accounting requirements of 5eclion 396 of the Compaiiies Act ?006 and with ihe Inetliods and principles of the Siatement of Recommei)ded Practi¢¢.' Accounling aiid Reporting by Charities have not been met; or (2) lo which. in my opinion, atteiition should be drawn in order to enable a proper underslandiiig of the accounts io be reached. J A Mc Clements Independent Examiner 25B Ballymena Business Centre Galgorm Ballymena Co Antriin BT42 1 FL 12 March 2024 Page 7
The River Bann and Lough Neagh Association Company Independent Examiner's Report to the trustees of The River Bann and Lough Neagh Association Company ('the Company,) I report to the chariiy trustees on my examination of the accounls of ihe Company for the year ended 31 Ociober 202i. Responsibilities 8nd basis of report As the charity's trusiees of The River Bann and Lough Neagh Association Company (and also its direclors for the purposes of company laiv) you are responsible for the preparation of the accounts in accordance with the requirements of the Conipanies Act ?006 ('the 2006 Act,). Having satisfied Inyself Ihat the accounts of Tlie River Bann and Lough Neagh Associatioi) Company are not required to be audited ui)dei' Part 16 of Ihe 2006 Act and are eligible for independent exainination, I report in respect of iiiy exainination ot your charity's accounls as Carried out under the Charities Acl (Northern Ireland) 2008 ('the 2008 Act').and ihe Charities (Accounts and Reports) Re&Trulations (Northern Ireland) 2015. In carrying out my exainination I have followed the Directions given by the Charity Commission under the 2008 Act. Independent examiner's statement I have coinpleted Iny exainination. I confimi that no matters have come to my attention in connection with Ilie examination giving me cause lo believe: l. accouniing records were not kept in respect of The River Bann and Lough Neagh Association Coinpany as required by section 3 86 of the 2006 Act. or 2. the accouiits do not accord with those records; or 3. Ihe accounls do not coinply with the accountin&y requirements of section 396 01. Ihe 2006 Act other than any requiremeiit that the accounts &Trive a 'true and fair view, which is not a Inatter considered as pan of an independent examination. or 4. the accounts have nol been prepared in accordance with the methods and principles of the Siatement of Recommeiided Practice tor accounting and reporting by cliarilies lappl icable lo charities preparing their accounts in accordance with the Financial Reporting Standard appli¢abl¢ in lh¢ UK and RepubliL or Ireland (FRS 102)]. I have no coiicerns and have come across no other Inatler8 in conneclion witli the exaininatiol) lo which attention should be drawii in this report in order to enable a proper underslaiiding of the accounls lo be reached. J A Mc Cleinents Independeni Examiner 25B Ballymena Business Centre Galgorn) Ballymena Co Anlrim BT42 IFL 12 March 2024 Page 8