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