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 AC￿pted 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 con￿rn 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 prO￿dureS 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 ex￿pt 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
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