MAGILLIGAN COMMUNITY ASSOCIATION - Accounts for Year End 31st March 2024
INDEPENDENT EXAMINER’S REPORT - 26th January 2025
Independent Examiner’s Report to the Charity Trustees of Magilligan Community Association
Respective responsibilities of charity trustees and examiner
As the charity’s trustees you are responsible for the preparation of accounts in accordance with the Charities Act (Northern Ireland) 2008.
It is my responsibility to:
examine the accounts under Section 65 of the Charities Act
follow the procedures laid down in the general Directions given by the Commission under section 65(9)(b) of the Charities Act
state whether peculiar matters have come to my attention.
Basis of independent examiners report
We 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(9)(b) of the Charities Act.
Our examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters.
Our role is to state whether any material matters have come to our attention giving us cause to believe:
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The accounting records were not kept in accordance with section 63 of the Charities Act.
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That the accounts do not accord with those accounting records.
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That the accounts do not comply with the accounting requirements of the Charities Act.
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That there is further information needed for a proper understanding of the accounts to be reached.
Independent Examiner’s Statement
We have completed my examination and have no concerns in respect of the matters (1) to (4) 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.
Owen McLaughlin FCA
Donaldson & Thompson Chartered Accountants
3 Limavady Road, Londonderry, BT47 6JU