Indèpendertt examlner's report to the charity trustees of Kesh Development Assoclation I report on the accounts of Kesh Development Association for the year ended 31st December 2022, which are set out on pages 1-2. Respective responslbllltles of charity trustees and examlner As the charity's trustees you are responsible for the preparation of the account in accordance with the Charities Act (Northern Ireland) 2008. It is my responsibility to: examine the accounts under sectlon 6S of the Charities Act follow the procedures lald down In the 8eneral Directions glven by the Commlssion under section 65(9){b) of the Charltles Act State whether particular matters have come to my attentlon. Basls of Independent examlner's r¢port I have examlned your charlty accounts as required under sectlon 65 of the Charlties Act and my examlnation was carried out In accordance wlth the general directlons 8lven by the Charity Commlsslon for Northern Ireland under sectlon 65{9llb) of the Charities Act. My examlnatlon Included a revlew of the accountlng records kept by the charity and a comparlson of the accounts presented with those records. It also included conslderatlon of any unusual Items of disclosures In the accounts, and seeklng explanatlons from you as charlty trustees concernin8 any such matters, My role Ss to state whether any materlal matter5 have come to my attention 8ivlng me cause to believe: l. That accountlng records were not kept In accordance with section 63 of the Charlties Act 2. That the accounts do not accord with those accountln8 records 3. That the accounts do not comply with the accounting requlrements of the Charities Act. 4. That there Is further Informatlon needed for a proper understanding of the accounts to be reached. Page I
pendent examlner's Statement ve completed my examinatioTh and have no concerns In respect of the matters (l) to (4) d above and. in connection with followin8 the Directions of the Charity Commls5ion Northern Ireland. I have found no matters that require drawing to your attention. leran Daly hartered Accountant MocNeory Rasdole & Co. Ltd. Chartered Accountonts Wellington House 30 Darlsng Street Enniskillen 31st March 2023 Pale 2