Strathroy Community Association
INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES
OF STRATHROY COMMUNITY ASSOCIATION
I have examined the financial statements of the charity for the year ended 31 March 2023, which comprlse the Receipts
and Payments Account, the Statement of Assets and Liabilities and the related notes.
This report is made solely lo the charity's members, as a body, in accordance with the Charities Act (Northern Ireland)
2008. My work has been undertaken so that I might compile the financi81 statements Ih8t I have been engaged to
compile. report to Ihe Board of Trustees that I have done so. and slate those matters that I have agreed lo state to
them in this report and for no other purpose. To the fullest extent permitted by law. I do not accept or assume
responsibility lo anyone other than the charity and the charity's members, as a body, for my work, or for this report.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the financial statements in accordance with the
requirements of the Charities Act (Northern Ireland) 2008. The charity's trustees consider that an audit is not reouired
for this year under the Charities Act (Northem Ireland) 2008 and that an independent examination is required.
It is my responsibility lo:
examine Ihe financial statements under section 65 of the Charities Act.,
follow the procedures laid down by the general Directions given by the Charity Commission for Northem Ireland
under section 6519llb} of the Charities Act., and
state whether particular matters have come lo my attention.
Basis of Independent exarniner's report
I have examined your charity financial statements as required under section 65 of the Charities Act and my examination
was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under
section 6519)Ibl of the Charities Act. An examination includes a review of the accounting records kept by the charity
arbd a comparison of the financial statemènts presented with those records. It also includes consideration of any
unusual items or disclosures in the financial statements and seeking explanations from the trustees concerning any
such mallers. 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 lo
Ih05e mallers sel out in the statement below.
In Connection with my examination, no maller h8s come to my attention whlch gives me cause lo believe that in, any
material respect..
accounting records were not kept in accordance with section 63 of the Charities Act
the financial statements do not accord with those accounting records
the financial statements have not been prepared in accordance with the Slalemenl of Recommended Practice
applicable lo charities preparing their accounts in accordance with the FinanGial Reporting Standard applicable in
the UK and Republic Df Ireland {FRS102)
there is further information needed for a proper understanding of the accounts lo be reached.
Independent examIne￿S statement
I have no concems and have come across no other matters in connection with the examination lo which attention
should be drawn in this report in order to enable a proper understanding of the financial 5tatemenls lo be reached.
CONOR EANNErrA BA{HONS) AFA MIPA
8 Killins Wood Avenue
Mountfield
Omagh
Co Tyrone
BT79 7UT
Date: 29 January 2024