KILLYLEAGH COMMUNITY SHOP LIMITED STATEMENT OF TRUSTEES. RESPONSIBILITIES The trustees are responsible for preparing the Trustees, Report and the financial statements in accordan with applicable law and regulatsons. Company law requires the trustees to prepare financial statements for each financial year. Under that law the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally ACpted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs and of the surplus or defscit of the charitable organisation for that year. In preparing those financial statements, the trustees are required to: select suitable accounting policies and then apply them consistently,. make judgements and esb'mates that are reasonable and prudent., state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; prepare the financial ststements on the going conrn basis, unless it is presume that the organisation will continue in business. The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the organisation's transactions and disclose with reasonable accuracy at any time the financial position of the organisation and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the organisation and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
KILLYLEAGH COMMUNITY SHOP LIMITED INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF KILLYLEAGH COMMUNITY SHOP LIMITED I report on the accounts of the charity for the year ended 31 December 2023, which are set out on pages 6 to 8. Respective responsibilities of Trustees and Examiner The Trustees are responsible for the preparation of the accounts. The Trustees consider that an audit is not required for this year under 65(9)(b) of the Charities Act (Northem Ireland) 2008 and that an independent examination is needed. The charity's gross income did not exceod £250,000 and l am qualified to undertake the examinats'on being a qualified Chartered Accountant. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to.. (i) examine the accounts under section 65 of the Charib'es Act. (li) to follow the procedures laid down in the general Directions given by the Charities Commission under section '65(9)(b) of the Charities Act,. and (iii) to state whether particular matters have come to my attention. Basls of Independent examiners report My examination was carried out in accordance with the general Directions given by the Charities Commission. An examinats'on includes a review of the accounts'ng 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 Trustees concerning any such matters. The prOdureS undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair vievl and the report is limited to those matters set out in the next statement. Independent examinerfs ststement In connection with my examination, no other matter expt that referred to in the previous paragraph has come to my attention: (a) which gives me reasonable cause to believe that in any material respect the requirements.. {1) to keep accounting records in accordance with section 63 of the Charities Act., and (li) to prepare accounts which accord with the accounts'ng recorcls, comply with the accounting requirements of the Charities Act and with the methods and principles of the Statement of Recommended Practs"ce.' Accounting and Reporting by Charities. have not been met 01
KILLYLEAGH COMMUNITY SHOP LIMITED INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF KILLYLEAGH COMMUNITY SHOP LIMITED (CONTINUED) (b) to which in my opinion, attention should be drawn to enable a proper understsnding of the accounts to be reached. Michael J Crooks Chartered Accountant Falconer Stewart 248-266 Upper Newtownards Road Belfast BT4 3EU Dated: 17th September 2024 .A.=O%tR ITF,