2023-12-31-annual-return

South Lough Neagh Regeneration Association IA company limited by guarantee. not having a Sha￿ capttall INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES OF SOUTH LOUGH NEAGH REGENERATION ASSOCIATION We have examined th8 financial statements of the ¢harity for the financial year ended 31 December 2023, which rAimprise the Statement of Financial A(*vilies {incorporating an Income and Expeftdltu￿ Account), the Balan￿ Sheet and the related notes. Respectlve responslbllltles of trustees and examlner The charity's Injslees {who are also the directors of the company for the purposes of company lawl are ￿spOnSIble for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006. The chariV5 trustees 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. 11 is our responsibility to: examine the financial statements under section 65 of the Charitles Art follow the procedures laid down by the general Directions given by tha Charfty Commisslon for Northem I￿land under section 65191{bl of the Charity'es Act: and stste whether particular matters have come to our altenlion. Basls of Independent oxamlnofs report We have examined your charity fin8n¢lal slalements as required under section 65 of the Charities Act and our examination was carried out in accordance with the general Dire¢tion$ given by the Charity Commission for North8m Ireland under section 65191{bl of th8 Charities ACL An examination includes a review of the accounting records kept by the chaiity and a comparison of Ihe financial statements presented with those records. 11 also includes consideration of any unusual items or disdosure$ in the financial statements and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence Ihat would be requiied in an audit and ¢onsequendy no opinion is given as to whelh8r the accounts present a 'true and fairf view and the report is limited lo those matlers sel out in the 5tstemgnl below. Independent 8xamln8fs statement In connection with our examlnallon. no matter has como to our attention which gives us cause lo believe that in, any material respect.. accounting records were not kept in accordance with section 388 of the Compani8s Act 2008 the financial stslements do not accord with those accounting records the financial slatemenl$ have not been prepared in accordance wrth the accountlng requlrements of se¢t4on 396 of the Companies A¢1 2006 and with the methods and principles of the Slalemenl of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standaid applicabl& in the UK and Republic of Ireland IFRS102} there Is fvrther infomiation needed for a proper understandiw of the accounts to b8 reathed. We have no con¢ern$ and have come across no olher mafers in connection with the examination to which attention should be drawn in this rep in order lo enable a proper understanding of the financial statements lo be reached. DALY ARK & COMPANY LTD Chartered Accountan15 4 Carnegie Street Lurgan Co. Armagh BT66 6AS Northem Ireland Date: 2 May 2024