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