2024-03-31-annual-return

North Atlantic Salmon Fund {Nl) IA company Ilmlt•d by guarantee, not having a shar& capltsll INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES OF NORTH ATLANTIC SALMON FUND (NI) I have examined the financial statements of the charity for the financial year ended 31 March 2024, which comprise the Statement of Financial Activities {incorporating an Income and Expenditure Account). the Balance Sheet and the lated notes. This report is made solely lo the charity's members, as a body. in accordance with Chapter 3 of Part 16 of the Companies Act 2006. My work has been undertaken so that I might compile the financial statements that I have been engaged to compile. report to the Board of Trustees that I have done $0, and state those matters that I have agreed to state lo them in this report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's members, as a body. for my work, or for this ￿pOrt. Respo¢tive responsibilities of trustees and oxaminer The charity's trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006. The charity's Iruslees consider that an audit is not required for this financial year under Chapter 3 of Part 16 of the Companies Act 2006 and that an independent examination is required. It is my responsibility to: examine the financial slalemenls under section 65 of the Charities Act., follow the procedures laid down by the gener21 Directions given by the Charity Commission for Northern Ireland under section 65{9){b) of the Charities Act-. and stale whether particular matters have ￿me to my attention. Basis of independent examiner's report I have examined your charity financial slal&menls as required under section 65 of Ihe Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northem Ireland under se¢tion 65{9){b} of the Charities Act. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. 11 also includes consideration of any unusual items or disclosures in the financial statements and seeking explanations from the Iruslees Con￿rning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the ac¢ounls present a 'true and fairf view and the report is limited to those matters set out in the slalement below. In connection with my examination, no matter has come to my attention which gives me cause to believe that in. any material respecl.. accounting records were not kept in accordance with section 386 of the Companies Act 2006 the financial statements do not accord with those accounting records the financial statements have not been prepared in accordance with the accounting requirements of section 396 of the Companies A¢1 2006 and with the methods and principles of the Statement of Recommended Practice applicable to charities preparing Iheir accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS1021 there is further information needed for a proper understanding of Ihe accounts to be reached. Independent examiner's statement I have no concerns and have come across no other matters in Connection with the examination lo whi¢h attention should be drawn in this report in order lo enable a proper understanding of the financial statements to be reached. John Mc MCCLEARY & COMPANY LTD Chartered Accountants Garvey Studios 14 Longstone Street Lisbum Co Anlrim BT28 1TP Date: 26 November 2024