GrantThornton Independent examiner's report For the year ended 31 December 2023 Independent examlner's report to the frustee of Wllliam MacAllster Settlement No. 2 Yle icport on tl)c financial stateinents of tlie trust for the )iear ended 31 Deccinber 2023 ivliicli are sct out on pages 7 to 15. Respectlve respon$lbllltlès of charity Trustee and Èxamlner As the trust's trustee }Tou are responsible for (he preparAtion of tlie accounts in accordance ivith tlie Cliarities Act (Northern Ireland) 2008 (the Cl)aritics Act). It is oiir iesponsibilit), to: examine the kccounts under section 65 of the Charities Acr. fouoiv tlie procedures lftid doivn in the general Direcuons given by tl)e Commission under section 65(9)0)) of the Charities Act. and state ivhether particulAr matters liave come to our Attention. Basls of Indepgndent examlner's statement Yle Iiave eN#mined }'our trust accouiits as reqiiircd under section 65 of tlie ClIAritses ilct And our exa1rn1114 tioii IVAS carrie<l out m accordAnce ivitli the gener21 DeCtionS given b}1 tlie Cli2rit)' Commi%sion for Noitliern lieland uiidei section 65(9)(b) of tlie Cliarities Act. Our exainkiiauon iiicluded 8 review ol die accolting records kept b). tlie trust and a comparison of thc accounts i?resented Ivitli tliose rccords. It also includes consideration of an)1 UilU5ual items or dtsclosurcs in die Accouiits, aiid seeking eiplanAttons fiom }rou as Irust trustee coi)cuiung any sucli matters. Our role is to state ivl)etlier an)1 material matter5 1)ave come to our Attention gii'ing me cause to believe: that accoiinting records ivere not kept in accordance ivitli section 63 of thc ClIAritses Act- tl)at the accounts do not accord ivitli rhosc Accounting records. tlIAt tlie Accounts do not compl)T iVLtli tlie Accounting requirements of the Chariues Aci- tliat diere is furtlier iftformation needed for a Prop understAnding of tlie accounts to be IeAclied. Page 5
GrantThornton Independent examiner's report (continued) For the year ended 31 December 2023 Independent examlner'$ statement Ve liave completed our eiaminatson and Iiave no concerns in respect of tlie matters (l) to (4) listed #boiie And. iii connection ivith folloiving tlie Direciions of tlie Cliarity Commission for Nortliein Ireland, Ive 1i2vc found no mAtteis tliat require draiving to )iour attenuon. Signed: 6G41t 4kfjkn ()LLf DRted: 29 April 2024 Grant Thornton (Nl) LLP ClIArtered Accountants 12 - 15 Donegall Square Ivest Belfast BTI 6JH Page 6