Lurgan Young Men's Christian Association
IA company limit•d by guarantee, not having a sharè eapitall
INDEPENDENT EXAMINER'S REPORTTOTHE BOARD OF TRUSTEES
OF LURGAN YOUNG MEN'S CHRISTIAN ASSOCIATION
We have examined the finanaal ststements of the com pany for the financia year ended 31 March 2023, whith
comprise the Statement of Finanaal Actswities (incorwrating an Income and Ext￿nditUTe ACCI￿ntI, the Balan
Sheet and the Felaled notes.
Respective responslbllltles of trustees and axamlner
The company's trustees (who alg) the directors of the company for the pU￿oseS of company L4w) are
responsbje for the p￿paratiOn of the financial statements in accordance with the reouirements of the Cornpanies Act
2006. The companvs trustees consider that an audit is not required for this financial year under Chapter 3 of Part 16
of the Companies Act 2006 and that an independent examination is required.
It IS OUT responsibility to..
examine the financial statsments under section 65 of the Charities Act
follow the procedures kid down by the general DirectK)ns given by the Charity Commissi¢Jn for Northem Ireland
nder section 65191{b} of the Charities Act.. and
stale whether particular matters have come to our attention.
Basi$ of independent examiner's r&port
We have eyamined yojr c(xnpany financial statements as ￿qUired under section 65 of Charities Act and wr
examination was carried out in accord￿Ce with the general Directions given by the Charity Commission for Northem
Ireland under section 65191(bl of the Charities Act. An examination indudes a review of the accounting records kept
by the company and a COM￿riS￿l of the financk41 statements presented with those recojds. 11 also includ8s
considerab.on of any unusual items or disdosures in the financial statements and seeking exrjanations fJDm the
trustees concerrHng any such matters. The procedures urKlertaken do not provKJe all the eVKIen￿ that would be
requiEd in an audit and consequenuy no opinion is given as to whether the accounts pre￿nI a 'true aThJ far. view
and the report is limited to those matters set out in the statement below.
In connection with Ouf exanirH¢ron, no matter has come to our attention which gives us cause to believe that in, any
material respect..
accounting records were not kept in accordance with section 386 of the Companies Act2006
the financial statements do not accord with those accounting records
the financral statements have not been prepared in accordan￿ with the accounlng rEquirements of section 3
of the Com panies Act 2(X)6 and the melJ)LyJs and Prinap￿S of the Statement of RecLYnmended Practi
app￿Cal￿e lo charities preparing their accounts in accordance with the Financial Reporting Standard applicabk in
the UK and Republic of Ireland IFRS1021
there is furlher information needed for a proper understanding of the accounts to be reached.
Independent examlner's staternent
We have no concems
ave come acTOSS no other matters in conneclron with the examination to which altention
uld
rawn in
rt in order to enable a proper understanding of the financial statements to be reached.
srep
ARK & COMPANY LTD
ered Accountan15
arnegie Street
Lurgan
Co. Amiagh
8T66 6AS
Northern Ireland
Date: 13th November2023
13