Lower Oldpark Community Association Indop8ndent Examiner's Report To The Membèrs Year Ended 31 March 2023 I report to the Trustees. on my examination of Ih@ financial slatomenls of Lower Oldpark Communty Association Ilhe Charity) for the year ended 31 March 2023. Responsibilitiés and basls of roport As th8 Trustees. of the charity (and also its Directors for the purposes of company lawl you are responsiblg for the preparation of the financial stat&menls in accordance wth Ihe requirements of the Companios Act 2006 (the 2006 A¢tl. Having satisfied myself that the financial ststaments of the charity are not required to be audited under Part 16 of the 2006 Act and 8f8 eligible for independent examination. I report in respect of my examination of Ihe ¢haritVs financial slalements carrted out under section 65 of tha Charities Act 2008 {the 2008 Acl)- In Gafrysng out my examination I have followed all IhFJ applicable Directions given by tha Charty Commisston under section 65 of the 2008 Act. IfidepeTrdgnt examin8rfs statement Since th8 charitvs gross income exc88ded £250,000 your axaminer must be a membor of a bi)dy listed in section 65 of the 2008 Act. I confinn thBt l am qUalted to undertake the examination because l am a member of . which is ona of the listed bodies. I have completed my examination. I confirm that no matters have come to my attention in connection with the examingtion giving me cause to believe that in any material respect- 1 8ccounting records were not kept in respect of the charity as required by s8Ct%on 386 of the 2006 Act.. or 2 the financial statements do not accord wth those records: or 3 the financial slalemenls do nol comply with th8 accounting requirements of seclton 396 of the 2006 Act other than any requirement Ihal the aceounts giv8 a true and fair view which is not a matter considerad as part of an independent examination- or 4 the financial statements have not been prepared in accordance with the methods and principles of tha Statement of Recommènded Praclice for accounting and reporting by chaisligs applicable to chartties preparing their 8ccounts in accordance with th8 Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). 15
Lower Oldpark Community Association Independent Examiner's R8POrt To Thè Membor8 Year Ended 31 March 2023 INDEPENDENT EXAMINER'S STATEMENT I have no concerns and have come across no olh8r matters in conne¢tion with tho examination to which attention Lowry Grant. FCCA For and on behalf of FPM Accountants Ltd Independent Examiners 1-3 Arthur Street Belfast BTI 4GA Date 16