Independent exaffllnrfs report to the charlty trustees of Kesh Development Assoclatlon I report on the accounts of Kesh Development Association for the year ended 31st C)ecember 2023. which are set out on pa8e5 1-2. Respertlw responslbllitles of charfty trustees afNI examlner As the charity's trustees you are responsible for the preparation of the account in accordance with the Charities Act INorthem Ireland) 2Q. ft is my responsibility to: - examine the accounts under section 65 of the Charsties Act follow the procedures laid down in the general Directions gNen by the Commission under section 6519){b) of the Charities Act state whether particular matters have come to my attention. Basis of Independent exan71neS report I have examined your charity accounts as required Uf)der section 65 of the Charities Act and my examination was carried out in accordance with the general directions given the Charity Commiswn for Northern Ireland under section 6S(9}(b) of the Charlties Act. My examination irKluded a revbew of the accountin8 records kept by the charity and comparison of the accounts presented with those records. It also included conslderation of any unusual items of disck)sures tn the accounts, and seeking explanations from you as charity trustees COfKerning any such matters. My role is to State whether any material matters have come to my attention giving me cause to believe: l. That accountir6 records were not kept in accordance with sertion 63 of the Charities Act 2. That tt* accounts do not accord with those accounting records 3. That the accounts do not comply with the accountin8 requirements of the Charities ACL 4. That there is further informati<>n needed for a proper understandin8 of the accounts to be reached. Page I
I have (Lvnwed my txaminat•on and have no concems in respect of the matters {1) to14) &5ted (LvleCtIOn with followin8 the Directions of the Charity Commission for P•rythern I have fourKI no matters that require drawin8 to your attention. CTrbèrtwed *£cLKmtsnt MrfPthVy Ros6oL• & Co. Ltd. Wellington House 30 Darling Street Enniskillen d Moy 2024