2023-03-31-annual-return

BRAID COMMUNITY ASSOCIATION INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF BRAID COMMUNITY ASSOCIATION FOR THE YEAR ENDED 31 MARCH 2023 I report on the accounts of Braid Community Association for the year ended 3 l March 2023 as set out on pages 7 to 12. IIESPECTIVE RESPONSIBILITIES OF TRUSTEES AND INDEPENDENT EXAMINER The Trustees (who are also the directors of Braid Community Association) are responsible for the preparalion of the accounts in accoi'dance with the requirements of the Companies Act 2006. It is my respoiisibility 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; and state whether particular matters have come to my attention. BASIS OF INDEPENDENT EXAMINER'S STATEMENT I have examined your Charity accounts as required under section 65 of the Cliai'ities Act and my exainiiiation was carried out in accordance with the general Direclions giveii by the Cliarity Coininission for Northern Ireland under section 65(9)(b) of the Charilies Acl. My exaiiiiiialioii included a review of the accounting records kept by the Charity and a eomparisoii of the accounts preseiited witli tliose records. It also included consideration of any unusual items or disclosures in the accounts and seekin&J explaimtions froin you as Truslees concerning any such Inatters. My role is to state whetlier any material matteTS have come to my attention giving me cause to believe: l. That accounting records were not kept in accordance with section 386 of the Companies Act 2006 2. That the accounts do not accord with those accounting records 3. That the accounts do not comply with the accounting requirements of section 396 of tlie Companies Act 2006 and with the methods and principles of the Charities Statement of Recomineiided Practice applicable to charities preparing their accounts in accordance with tlie Financial Reporting Standard applicable in the UK and Republic of Ireland. 4. That there is further information needed for a proper understanding of the accounts to reached. INDEPENDENT EXAMINER'S STATEMENT I have completed my examination and have no concerns in respect of matters { l ) to (4) listed above and, in coiinection witli following tlie directions of the Charity Comniission for Nortlierii Ireland, I have found iio matters that require drawing to your altenlioii. K Higgins FCA 9 Knockanully Road Martinstown Ballymena BT43 7LZ DATE: 01 November 2023 61PagJe