Independent Examiner's Report to the Trustees of
North Atlantic Salmon Fund (ND
I report on th¢ accounts of the company for the year ended 31 March 2023, which are set out on pages four
to eleven.
Respective responsibilities of charity trustees and examiner
As the charity's trustees (and also the directors for the purposes of company law) you are responsible for the
preparation of the accounts in accordance with the requirements of the Companies Act 2006.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for
independent examination. it is my responsibility to..
examine the accounts under Section 65 of the Charities Act
follow the procedures laid down in the general Directions given by the Charity Comrnission for
Northern Ireland under Section 65(9)(b) of the Charities Act
state whether particular matters have come to my attention.
Basis of the independent examiner's report
have examlned your charity accounts &8 required under Section 65 of the Charities Act and my examination
was carried out in accordance with the general Directions given by the Charity Commission for Northern
Ireland under Section 65(9)(b) of the Charities Act. The examination included a review of the accounting
records kept by the charity and a comparison of the accounts presented with those records. It also included
consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as
charity trustees concerning any such matfrrs.
My role is to state whether any material matters have come to my attention giving me cause to believe:
That accounting records were not kept in accordance with Section 386 of the Companies Act 2006
That the accounts do not accord with those accounting records
That the accounts do not comply with the accounting requirements of Section 396 of the Companies
Act 2006 and with the methods and principl¢s of the Chartties Statement of Recommended Practice
applicable to charities prcparing their accounts in accordance with the Financtal Reporting Standard
applicable in the UK and Republic of Ireland
That there is further infonnation needed for a proper understanding of the accounts to be reached.
Independent examiner's statement
I have Completed my examination arjd have no concerns in respect of the matters (l) to (4) listed above and,
in connection with following the Directions of the Charity Commission for Northem Ireland, I have found no
matters that require drawing to your attention.
John Mccleary FCA
Mccleary & Company Ltd
Chartered Accountants
Garvey Studios
14 Longstone Street
Lisburn
Co. Antrim
BT28 ITP
14 December 2023
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