TIO ASSOCIATES (A company limited by guarnnt•o) INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MAY 2022 Indopgndent examlnerfs report to tho Trustee5 of Tlo Asso¢latss I report on the financial slatements of the company for the entled 31 May 2022 lch a set out on pages 7 10 19. R•spoCtive responslbllltlos of charity Trustees and examlner As the company5 Injstees land also the directors of the company for the purpos8 of company lawl you are responsible for the preparation of the accounts in acc(Kdance with the requiremen15 of the Companies Act 2006. Having satisfied myself that the company is not subject to audtt under company law, and is eligible for independent exaTnination. it is my responsibiltty to= examine the accounts under seclion 65 of the Charitss Act (Northem Ireland) 2008: follow the procedures laid down in the ger84 Direct$ givgn by the Commission under section 6519Mbl of the Charities Ad,. and slate whether particular matters have come to my attent. Basis of independ•nt •xaminerfs sL*ement I have examined your ¢cnpanY accounts as required under section 65 of the Charities Act and my examination was carried out in accordance wlh the general Dirgctions given by the Charity Commission for Northem Ireland under section 6519Kbl of the Charities Act. My examination included a review of the accounting records kept by the Company and a comparison of the a¢counts wesenled Nwth Ih05e records. It also includes consideration of any unusual items or disclosures in the accounts. and seeking explanations yrxj as company truslees conceming any swh matters. My role is to stale whether any material matters have come to my attention giving me cause to believe.. that accounting records were not kept in accordance seclion 386 of the Companies Act 2006.. that the accounts do not accord those accounb.ng records.. that the accounts do not comply with the aw)untirwJ requirements of section 396 of the Companies Act 2006 and wth the methods and principles of the Chanb'es Ststement of Recommended Practice applicable to charities preparing Iheir accounts in accordance Vlith the Financial Reporting Stsndard applicable in the UK and Republ of Ireland IFRS 1021.. that there is further infomiation neede(J for a proper uThJefslandirrfJ of Ihe accounts to be reached. Independent examinerfs statsmenl I have ¢ompleted my examination and have no concems in respect of the matters {1110 {41 listed above and, in connection wlh following the Directions of the Charity Commission lor Northem Ireland. I have found no matters that require dr8wng to attention. This report 15 made SOlY to the MpanS Twstees. as a bJy. in accordance wth section 6513118) of the Charities Act (Northern Ireland) 2008 and regulatsons made under section 66 of that Act. My work has been undertsken so that I might stale to the companls Trustees those matters l am required to state to them in an Independent examinels report and for no other purpose. To the fulle51 extent permitte(I by law, I do not accept or assume respon5ibilrty to anwne other than Ihe company and the companYs Trustees as a body, for my work or lor this report. Page 5
O AsSOCTEs company limtt¢d by guarnnt••) INDEPENDENT EXAMINER'S REPORT (CONTINUED) FOR THE YEAR ENDED 31 MAY 2022 Signed.. Dated: 27 February 2023 Jonathan Bethel FCA Mlscampbo11 & Co Chartered Accountants 6 Annadale Avgnije Belfast BT7 3JH Page 6