Independent examiner's report to the trustee's of Portstewart Community Association (NIC101459) 9 Februgdry 2024 I report on the accounts of the Trust for the year ended 30 September 2023. Respective responsibilltles of trustees and examiner The CharItS trustees are responsible for the preparation of the accounts in accordance with the Charities Act (Nl) 2(X)8. The charitvs trustees consider that an audit is not required for this year under section 65(2) of the Charities Act (Nl) 21Y)8 (the Charities Act) and that an Independent Examination is needed. It is my responsibility to: Examine the accounts under section 65 of the Charities Act {Nl)2(K)8 To 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 To state whether particular matters have come to my attention. Basis of independent examlnerfs report My 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. My examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts. and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair vieW and the report is limited to those matters set out in the next statement.
Independent examinerfs statement In connection with my examination, no matter has come to my attention: (l} Which gives me reasonable cause to believe that in any material respect the requirements: To keep accounting records in accordance with section 63 of the Charities Act and To prepare accounts which accord with the accounting CordS and Comply with the accounting requirements of the Charities Act 2008. have not been met or {2) To which, in my opinion, attention should be drawn, in order to enable a proper understanding of the accounts to be reached. Patricia McGuigan 2 Sunset Ridge PORTSTEWART BT55 7EQ
PORTsfEWART COMMUNrrY ASSOCIATION (NIC 101459) Receipts and Payments Account forthe year ended 30 September 2023 Opening Balance Receipts Grants Received CC&GBC Red Sails Festival Radius Housing Red Sails Festival Irish 5cKiety NI CCDHN Black Santa 18,IXX) I.(KM) 25.4(K) Donations Other Donations Received Other Charitable Activlties Misc receipts Red Sails Festival Total Receipts 723 10.395 11.118 3658 Payments Red Sails Festival Cmas party/Lanterns/FoL Donations Black Santa Bank Charges Misc Expenditure Hall Hire Software &lnternet Expenses Hardware Purchases Subscription to BCRC Stationery Insura nce Total Payments 30,690 775 Iix) 106 477 370 373 1,169 50 225 35.403 NEf Movement 1,155 aosing Balan 14.183
PORTSTEWART COMMUNITY ASSOCIATION (NIC 101459) Statement of Assets and Liabilities As at 30 September 2023 Gera1 Restricted Totsl fund funds Last year Categ(ffies Detai15 Cash funds Current account Cash 14063 120 14183 14063 120 14183 12908 100 13008 Total cash funds Useful Life Yrs Purchase Date 17/06119 18106119 16111/21 13/05/22 23/09123 23109/23 23109/23 Totsl Relevant Fund Res.Value Fixed Assets Details Gazebo Tear Drop Banner Gazebo Weights Litter Pickers Laptop Printer Phone 512 260 494 300 540 180 449 2.735 AMnt 10 346 180 432 144 359 1,461 Current Asse Details Debtors Red Sails Festival post year end receipts Last year Restricted Total Relevant 750 750 Amount 1,455 1,455 Llabilities Details Deferred Income Last year 1,150 Restrirted T(tsl 1,150 Sig1 on behalf of all tnLStees: sigrd lry lrnleperKknt Examlner Print Name: Sheila Jackson Print Name: Patricia McGuigan Signature: Signature: /mXwJ /2/4 Date of approval: /* Date of approval: 0910212024
11 RunniNd CcLsts were paKI frc#m £1150 CDSG granted and receNed in yearerKSed 31XB22 21 Harare purthased with Irish Society grant added to Fixed A55ets. and will be deweciated (Ner 5 years (exc software 01 £70 and set up of W, added to thare and mix} 31 opening Pham)acy restrKted grant of £4898 was transferred to general funds 41 The Nl CCDHN restricted grantfor mothers of £24(K) was trarsferred to general fun(ts 51 All Red Sails brochure advefts had been paid ty 3(K)923 61 £750 owed by CC&GBC for the Red Sails Festival was reccyded as a debtorat 3tX1923 71 Red Saib Tipts £31233 lexd £705 20221. costs were £3069), so £543 was thl to gen fund