ashel Communit Develo ment Association Limited ecom Limited b Guarantee INDEPENDENT EXAMINER'S REPORT to the m statements of Mo ashel Communi Develo men ended 30 November 2020 dlted f In We report on the financial statements of the company for the year ended 30 November 2020 which are Set out on pages 8 to 17. Respectlve Responsibllltles of Directors and Independent Examiner As the charitable company's Directors, who are the trustees for the purpose of charity law, you are responslble for the preparation of the finanaal statements in accordance with the requlrements of the Companies Act 2006. Having satisfied ourselves that the charitable compally is not subject to audlt under company law, and is eligible for independent examination, it is our re5ponslblllty to: examine the accounts under settlon 65 of the Charltles Att (Northem Ireland) 2008; follow the prOdureS laid down In the general Direttions glven by the Charity Commission for Northern Ireland under section 65(9)(b} of the Charitie5 Act (Northem Ireland) 2008; and State whether particular rnattefs have come to our attentlon. Basls of Independent Examiner's Report We have examlned your charitable company's financial statements as required under sectlon 65 of the Charities Att (Northem Ireland) 2008 and our examination was carrTed out in accordance with the general Dlrertlons given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charftles Att (Northem Ireland) 2008. The examination included a review of the accounting records kept by the charitable company and a comparison of the accounts presented with those records. It also Includes consideratlon of any unusual items or disc105ures in the account5, and seeking explanatlons from you as tharitable company Direttors concemlng any such matters. Our role is to state whether any material matters have come to our attentlon glvlng us cause to believe: That accounting records were not kept in accordance with sertion 386 of the Companles Art 2006; or That the accounts do not accord with those accounting records. or That the accounts do not comply with the accounting requirements of section 396 of the Companie5 Act 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,. or That there is further information needed for a proper understandlng of the accounts to be reached. CavanaghKellyi Chartered Accountants & Statutory Auditors Page 6
ashel Communi Com an Develo ment Associati Limited b Guarantee INDEPENDENT EXAMINER'S RE statement of Mo ash ended 30 Novemb th LL on ci flnanclal n Llmited for the ear unl men Independent Examiner's Statement We have completed our examlnation and have no concerns in respett of the matters listed above and, in connection with following the Directions of the Charity Commlsslon for Northern Ireland, we have found no matters that requlre drawing to your attention. CavanaghKelly Chartered Accountants & Statutory Auditors 36-38 Northland Row Dungannon Co. Tyrone BT71 6AP Date: 2310812021 CavanaghKellyi Chartered Accountants & Statutory Auditors Page 7