GARVAGH DEVELOPMENT TRUST INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF GARVAGH DEVELOPMENT TRUST I report on the accounts ofthe charty for the year ended 31 December 2023, which aTe sel out on pages 6 to 17. Respectlve responslbllllles of trusteos and examlner The Iruslees. who are also the directors of Garvagh Development Trust for thé purposes of company law. are responsibl8 for the preparation of Ihe accounls in accordance with the r8quiTements of tho Companles Act 2008 and The Charities Acl (Northem Ireland) 2(M)8. Having satisfied myself thal the charity is not subieci lo a11 under company law, and is eligible for independent examinallon. it is our fesponsibilty lo: examine the accounts under seclKin 65 01 the Charilies Ad (ill follow the prdureS laid down in the general directions given by the Charlty Commisslon for Northern Ireland under sectlon 6519Mb) of Ihe Charllles Act {iiil stsle whether particular matters have cAme to my attention. Basls ol Indepondenl •xamlnerfs rnport I have examined your charity accounts as required under Section 65 of Ihe Charits'es Acl and my examination wa carried out in accordance wlth th& general Dlredions gfven by th8 Charfty Commlsslon for Northem Ireland undar sèclion 6S19)(bl of Ihe Chariiies Act 2008. My examination ncluded a review of the aCCUntIng records kept by the charity and a comparison of the accounts presenled vitlh those recA)rds. It also induded consideration of any unusual items or disclosures In the accounts. and seeklng explanations from you as charlty Irustaes concernlno any such mallers. My role 15 to stste whether any material matters have come to my attention gpilng me cause to believe: 1. That accounling records were nol kept In accordance with Section 386 01 Companies Act 2006 and Soction 63 of the Charities Act (Northem Ireland) 2008. 2. Thal the accounts do not accord with Ihose accounling records 3. That the accounls do nol comply with the accounting requirements of seclion 396 of the Companies Acl 2008 and with the methods and principles of the Charities Slatemenl of Recommended Practice appllcable to charltles preparlng their accounts In accordance vAth the Financial Roporting Standard applicable in the UK and Rèpubl1¢ of Ireland 4. That Ihere is further Inforrnation needed for a proper understsnding of the accounts to be reached. Independent examlnerfs ststement I have ¢ompleied my examinalion and have no ¢oncems in respect of the matters {1) 10 (4) lisied above and, In connection wilh following the Directions of Ihe Charity Convnission for Northem Ireland, I have found no mallers that require drawing lo your attention. (19. ¥Jkr Dr R I Pelefs Gallagher OBE FCA for and on behalf of M¢Jore {N.I.I LLP Chartered Accountants 30-32 Lc>dge Road Coleraine BT52 1N8 Dated: 5 August 2024
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