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