2023-05-31-annual-return

Lou hmacro Communl Oevelo ment Association Charitable Com an Limited b Guarantee Inde Lou endent Examinerfs re hmacro Communi ort to the member5 on the unaudited financial statements of Oeyelo ment Associats"on for the ear ended 31 Ma 2023. We report on the finanaal statements of the comp8ny for the year ended 31 May 2023, vthich are set out on pages 7 to 8. Respective responsibilities of the charity trustees and Independent examlner As the Charitable company's directors, who are the tTUStees fof the purpose of charty law, you ere responsible for the preparation of the financial statements in accordance wilh the requirements of Ihe Companies Act 20c￿. Having satisfied ourselves thal the charitable company is not subject to audit under company law, and is eligible for the independent examlnation, rt is our responsibility to.. examine the accounls under section 65 of the Charities Act (Northem Ireland) 2008, follow the procedures laid down in the general Directions given by Ihe Charity commission for Northern Ireland under section 65(91{b) of the Charities Act (Northern Ireland) 2008, and state whether parts"cular matters have come to my attenb'on. Basis of independent examiners report Vve have examinea your charitsble company'5 finanaal statements as required under section 65 of the Charities Act and our exatninab'on was carried out in aGcordance wth the general 01￿ctiOnS given by the Charity Commission for Northem Ireland under section 65191{b) of the Chanbes Act. Our examination Included a review of the accounting records kept by the charitable company and a parison of Ihe account5 piesented with those record5. 11 also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charrtable company Directors conceming any such rnatters. Our role is to stste whether any material matters have come to our attention giving us cause lo believe- That accountsng records were not kept in accordan￿ with seth'on 386 of the Companies Act 20C6" That the acuunts do not ac￿rd with those acx))unting records,. or That the accounts do not comply with the 8ccounb.ng requirements of section 396 of the Companies Act 20￿ and with methods and principles of the Charibes Statement of Recommended Practice applicable to charities preparing their accounts in accordanc£ wlh the Financial Reporting Standards applicable in the UK and Republic of Ireland., or That there is further infomiaiion needed for Proper understanding of the accounts to be reached. Inttependent examiners statement We have completed our examination and have no ￿nCernS in respect of the matters listed above and, In connection with following the Directions of the Charity Commission for Northem Ireland, we have found no mallers that reauire drawing to your attenlion. Aaron Coyle ACA On behalf of. Tyrone Accountancy Services Cmartered Accountants 8-10 Church Street Omagh Co. Tyrone BT78 1DG 27 February 2024