TIO ASSOCIATES
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF TIO ASSOCIATES
I report Eo the trustees on my exarninatson of the financial statements of TIO ASSOCIATES (the trust) for the year
ended 31 May 2023.
Responsibilities and basis of report
As the Trustees of the Charrty you are responsible for the preparal¥Jn of the financial statements in accordance wth
the requirements of the Charities Act (Northem Ireland) 2008.
I report in respect of my examination of the Charity's finanual statements carried out under the Charitses Act
(Northem Ireland) 2008. In carrying out my eyamination I have followed all the applicable Dire(*ions given by the
Charity Commission under the Chariti"e$ Act {Northem Ireland) 2008.
Independont exarningr'$ ststsment
I have completed rny examinath"on. I confimi that no matters have Come to my attention in Connectic￿ with the
examination giving me cause to believe that in any material respect
accounting records ￿Ere not kept in respect of the Charity as required by seclion 386 of the Companies Act
20￿.
the financial statements do not accord with those reexjrds." or
the financial statements do not compty with the applrcable requirements con￿mIng the lorni and content of
accounts set out in the chanb.es IAccounts and Report51 Regulations 2008 other than any requirernenl that the
accounts give a true and fair view which is not a matter considered as part of an independent examination.
the financial statements have not been p￿pared in a￿rdance with the methods and principles of the
Statetnent of Recommended Pracb"ce for accounting and reporting by d)anb"es applicable to charities
preparing their accounts in accordance the Financial Repofbng Standard appIl￿ble in the UK arKI
Republic of Ireland {FRS 102}.
I have no concems and have come across no other matters in conneclion V*ith the examination lo whi¢h attention
should be drawn in this report in order to enable a proper understanding of the financial statements lo be Teached.
Jon8lh8n R Bethel FCA
Miscampbtll & Co
6 Annadale Avenue
Belfast
BT7 3JH
Dated.. 26 February 2024