NIAMH LOUISE FOUNDATION Independent examlner's report to the Charity Trustees on the unaudited financial statements of the Nlamh Loulse Foundation. I report to the charitytrustees on myexamination of the accounts of Niamh Louise Foundation for the year ended 31 March 2024 set out on pages 19 to 28. Respective responsibilities of trustees and independent examiner 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 requirements of the Companie5 Act 2006 {"the 2006 AcV}. Having satisfied myself that the charity is not subject to audit under company law under Part 16 of the 2006 Act, and is eligible for independent examination, it is my responsibility to: examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008; follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 65(91lb) of the Charities Act; and state whether particular matters have come to my attention. Basis of independent examiner's ststement I have examined your charity accounts as required under section 65 of the Charities Act and my examination 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 examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters. My role is to state whether any material matters have come to my attention giving me cause to believe: l. That accounting records were not kept in accordance with section 386 of the Companies Act 2006 2. That the accounts do not accord with those accounting records 3. That the accounts do not comply with the accounting requirements of section 396 of the Companies Art 2006 and with the methods and principles of the Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland 4. That there is further information needed for a proper understanding of the accounts to be reached. 14
NIAMH LOUISE FOUNDATION Independent examinerfs statement Since the company's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination by being a qualified member of Institute Of Chartered Accountants Ireland. I have completed my examination and have no concems in respect of the matters (11 to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. Ethna Gt. ey Independent examiner Relevant Professional Qualification: FCA E AGrimley & Co Ltd Chartered Accountants & Registered Auditors 16 Clonoe Vlllage Business Park 98 Washingbay Road Coalisland Co Tyrone BT714PU Dated: 15 January 2025 15