SALT FACTORY SPORTS
(A company limited by guarantee)
Independent Ae¢ountants Report
Respective responsibilities of trustees and examiner
As the charity trustees (and a150 the directors of the ¢ornpany for the purposes of company law) you ar¢
responsible for the preparation ofthe accounts in accordance with the requirements of the Companies Act 2006.
Having satisfled myself that the charity is not subject lo audit under Company law, and is eligible for
independent examination. it Is tny responsibility to..
examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008.
follow the procedures laid down in the general Dtrections given by the ChaTity Cotnmission for Northern
Ireland under section 65(9)Ib) of the Charities Act- and
stste whether particular matters have come to my attention.
Basis of independent examiner's report
I have examined your ¢harity accounts as required under section 65 of the Charities Act and my examination
was ¢atTied out in accordance with the general Dir¢¢tions 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 compaTison of the accounts presented with those records. It also includes
consideration of any unusual items or dis¢losures Èn the accounE and seeking explanations frjm you as charity
trustees concerning any such matters.
My role is to state whether any material matters have come to my attention giving rne cause lo believe..
l. Thai accounting record5 were not kept in accordan¢e with section 386 of the Companies Act 2006
2. That the accounts do not accord with those accounting records
3. That the accounts do not comply with the accounting requirements of section 396 of the Companies Act
2006 and with the methods and principles of the Charities Statement of Recommended PrdCtic¢ applicable
to charities preparing their account5 in ac¢ordance with the Financial R¢porting Siandard applicable in the
UK and Republic of Ireland
4. That ihere is further information need¢d for a proper understanding of the accounts lo ￿ reached.
Independent examiner's statement
I have completed my examination and have no concerns in respect of the matters {1) to (4) listed above and, in
connection with following the DiTections of the Charity Commission for North¢rn Ireland, I have found no
matters that require drawing to your attention.
Mr Jonathan R Bethel
Miseampbell & Co.
16 April 2026
The notes on pages 12 10 16 form an integral part of these finallcial statements
Page 9