ashel Communit Develo
ment Association Limited
Charitable Com
an
Limited b Guarantee
INDEPENDENT EXAMINER'S REPORT to the members on the unaudited financial
statements of Mo
ashel Communit Develo
ment Association Limtted for the
ar
ended 30 November 2023
We report on the financial statements of the company for the year ended 30 November 2023
which are set out on pages 8 to 17.
Respective Responsibilities of Directors and Independent Examiner
As the charitable company's Directors, who are the trustees for the purpose of charity law, you
are responsible for the preparation of the financial statements in accordance with the
requirements of the Companies Act 2006. Having satisfied ourselves that the charitable
company is not subject to audit under company law, and is eligible for independent examination,
it is our responsibi lity 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(9)(b) of the Charities Act (Northern
Ireland) 2008. and
state whether particular matters have come to our attention.
Basis of Independent Examiner's Report
We have examined your charitable company's financial statements as required under section 65
of the Charities Act (Northern Ireland) 2008 and our examination was carried out in accordance
with the general Directions given by the Charity Commission for Northern Ireland under section
65(9)(b) of the Charities Act (Northern 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 consideration of any unusual items or disclosures in the
accounts, and seeking explanations from you as charitable company Directors concerning any
such matters.
Our role is to state whether any material matters have come to our attention giving us cause to
believe:
That accounting records were not kept in accordance with section 386 of the Companies
Act 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
Companies 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 understanding of the accourits to
be reached.
CavanaghKellyi Chartered Accountants & Statutory Auditors
Page 6

Mo
ashel Communit Develo
ment Association Limited
Charitable Com
an
Limited b Guarantee
INDEPENDENT EXAMINER'S REPORT to the members on the unaudited financia
statements of Mo
ashel Communit Develo
ment Association Limite
for the
ar
ended 30 November 2023
Independent Examiner's Statement
We have completed our examination and have no concerns in respect of the matters listed above
and, in connection with following the Directions of the Charity Commission for Northern Ireland,
we have found no matters that require drawing to your attention.
CavanaghKelly
Chartered Accountants & Statutory Auditors
36-38 Northland Row
Dungannon
Co. Tyrone
BT71 6AP
Date: 26 January 2024
CavanaghKellyff Chartered Accountants & Statutory Auditors
Page 7