THE IRISH GROUSE CONSERVATION TRUST INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE IRISH GROUSE CONSERVATION TRUST I rewrt on the aC￿Unts ofthfr Trust for lh8 year ernled 31 March 2023. whlch ara set out on pages 7 to 15. r￿poM1￿111llOO of Tru•ts•• and •xamln•r The tntstees. who are also lh8 directors ofThg Irish Grou80 Con8ar¥atiM TNst for tho wrpo8es of company law, &re respMsibl6 for th• preparallon of th8 a￿rrtS In accordan￿ wilh the requlremenls of the Compani65 Ad Havlng •atl•ll8d rnysolf that tho Is not •ublK* to audll und•r comp•ny Iw. and Is allglbf• for IrKIep￿￿Qnt examlrntlon, It18 my r•Vin￿￿1ty to: •xamlno th• ao¥xJunts und•r Mdlon 85 ofthe Ch•rtlknsAd follow the pro¢edure3 lald dty*n In Ihe gener￿ direc¢bJn$ by th• Chaty Comml•*on for Norfthern Ireland under section 65(9>(b) of tho Charlttes kt 011) to statè whethor partlujlar matters haw com8 to rny att•ntknn. ••1• of Ind•p•nd•nt •xamln•¢8 r•port I have examined your chartty accounts as requlred under Gectlon 85 of the Chartues Act and my oxaminatTon was e4rrted in accordance wlth the gener81 Dlrectlons glven by the Charfty Commission for Northem Ireland under sedon 85{9)(b) of the Ch8rStles Ad. The examlnatlon Induded a review of tho attounllng records kept by the chorfty and a comparf8on ol thg accounts presented wtth tho•e records. It aho Induded cnr*mlng any 8uch mattern. My rolo l• to •tat• motarfal rnatt￿ havo com• to my attenkn glvlw UJ to b811oV•: 1. That occounting records were nol kept In a¢Cordan￿ wfth $8Ctlon 386 01 the Companlo$Act 21)Ce 2. That the aec4Junts do nol accth wlth those 8ccountlng re￿rdS 3, That the accounts do not comply wtth tho aczountlng requirements of 9e¢tlon 396 of the Cornpanl•s Acl 2CM)6 and wtth the methtsJ$ arKI wlndples of the Charrbes Stalemant of Recammen¥ed Pra¢Uce 8ppllc8ble to ch8riti88 preparfn9 tholr arA￿unts In ac￿d￿ne4 wllh th• Flnandd R•pothg Standard applthlA• In tho UK and R•publ of lrnSond THE IRISH GROUSE CONSERVATION TRUST INDEPEND£Kf EXAMINER'S REPORT (coKfiNUED) TO THE TRUSTEES OF THE IRISH GROUSE CONSERVATION TRUST Ind•p•ndent •xAmln•e• •t•t•m In connedion with my ex*nlnatkn, no matter has ty)me to my attenllon.. (a) whl¢h glvos us re8s4Jnablo cause to beliove that In any matevlal respoct the requlrnmonts: (1> to keep attounting records in accordance with 8ectton 386 Oltha Compani8¥Ad 2IXJ8: and (li) to prepare financial stateffl￿ which acwrd wlh Ihe accounllng rec￿￿8, CoM￿Y wilh the aC￿UntIl9 requirements of sedlon 396 of tho Compani8s Act 2¢JJ8 and wlth tho methots and piincipies of tho statement of R8cxJmmended Pra(tha'. Acc4)unlkng and Reportlng by Charlies: (ii)I whlch are o)nslstent wllh tho methods prindpl•s of Iho SlataTrMnt of R•e4)MmOnd￿ Pracllcfr: A(xounllng and R•porflThJ by Chanti•s: hwe not been mot or Ib) to whkh. In my oplnlon, att•ntlon $￿Uld bo drv*n In ord•r to •n•N• a propw und•rnt8nthng ol th• andal st•t•m•fits lo bo roach￿. . S.fkn4JW Dr R I Peters Galbghw OBE FCA MooT8 (N.I.) LLP 4th Floor Donegall Hou 7 Donegall 8qu•rn N¢)rth BT15GB 28th Julx.2023