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 CharIt￿S 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
36￿58
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
Ge￿ra1
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
AM￿nt
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:
sigr￿d 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 Har￿are 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 T￿ipts £31233 lexd £705 20221. costs were £3069), so £543 was thl to gen fund