NIAMH LOUISE FOUNDATION Independent examlnei's report to the Charity Trustees on the unaudlted ftnandal statements ol Ihe Niamh Loulse ndatIOn. I report to the thaity trustees on rny ekimination of the accounts of Niamh Louise Foundation for the year ended 31 March 2023 set out on pages 19 to 28. Respertl¥e respon51bllltles ol tfustees and Independent examlnei As the charItS trustees of the Company (who are also the directors of the company for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requlrements of the Companles Act 21)061"the 2006 Acr). Havin8 satisfied myself that the charlty Is not subject to audit under company law under Part 16 of the 21)06 Act. and is eligible for independent examination. it is my responsibility to: examlne the accounts under sertion 65 of the Charities Art (Northern Ireland) 2008; follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ifeland under section 6519)(b) of the Charlties Att: and state particular rnattS have crfft to my attentK)n. Basls of Independefit examlnérfs statement I have examined your charity accounts as required under section 65 of the Charities Act and my exarnination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(91(b) of the Charities Act. The examlnatlon induded a review of the accountin8 record5 kept by the charity and a comparlson of the accounts presented with those records. It also includes consideration of any unusual items or disdosures in the accounts. and seeking explanations from you as chaf•ty trustees concerning any such matters. 4My role Is to state whether any materlal matters have come to my attentlon 8ivln8 me cause to believe: l. That accounting records were not kept In accordance with sectlon 386 of che Companies Act 2006 2. That the accounts do not accord wlth those accotsnting fecords 3. That the accounts do not comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Charitles Statement of Recommended Practice applicable to charities preparing iheir accounts in accordance with the Financial Reportin8 Standard applicable in the UK and Republic of lieland 4. That there is further informatlon needed for a proper understanding of the accounts to be reached. Is
NIAMH LOUISE FOUNDATION Independent exarnlnerfs ststement Since the companvs gross income exceeded £250,000 your examiner miist be a rnember of a bo listed In section 145 of the 2011 Act. I cThffim) that l am qualified to undertake ihe examination by bein8 a qualified membei of Institute Of Chartered Accountants Ireland. I have completed my examination and have no concerns in respect of the matters (l) Its (4) listed above and, in connettion with followng the Directlons ol the Charlty Commission for Northern Ireland, I have found no matters that requlre drawin8 to your attention. Ethna Grlmley Independent examlfter Relevant Professlonal Quallfi¢atlon: FCA E AGrlmley& Co Ltd 16 Clonoe Vllla8e Buslness Pa 98 Washln¢bay Road Coallsland Co Tyrone BT714PU Chart•r•d A¢¢ounlants & Rylstefed Audltors Dated: 19 Po¢embqf 2023 16