Loughmacrory Community Development Association (Charitable Company Limited by Guarantee)
Independent Examiner's report to the members on the unaudited financial statements of Loughmacrory Community Development Association for the year ended 31 May 2024.
We report on the financial statements of the company for the year ended 31 May 2024, which are set out on pages 7 to 8.
Respective responsibilities of the charity trustees and independent examiner
As the charitable company's directors, who are the trustees for the purpose of charity law, you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006. Having satisfied ourselves that the charitable company is not subject to audit under company law, and is eligible for the independent examination, it is our responsibility to:
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examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008;
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follow the procedures laid down in the general Directions given by the Charity commission for
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● Northern Ireland under section 65(9)(b) of the Charities Act (Northern Ireland) 2008; and
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state whether particular matters have come to my attention.
Basis of independent examiner's report
We have examined your charitable company's financial statements as required under section 65 of the Charities Act and our examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act.
Our examination included a review of the accounting records kept by the charitable company and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charitable company Directors concerning any such matters.
Our role is to state whether any material matters have come to our attention giving us cause to believe:
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That accounting records were not kept in accordance with section 386 of the Companies Act 2006;
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That the accounts do not accord with those accounting records; or
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That the accounts do not comply with the accounting requirements of section 396 of the Companies Act 2006 and with methods and principles of the Charities Statement of Recommended Practice
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● applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland; or
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That there is further information needed for proper understanding of the accounts to be reached.
Independent examiner's statement
We have completed our examination and have no concerns in respect of the matters listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, we have found no matters that require drawing to your attention.
Wendy Smith FCA On behalf of: Tyrone Accountancy Services Chartered Accountants 8-10 Church Street Omagh Co. Tyrone BT78 1DG
19 February 2025
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