Glor Leim An Mhadaidh Community Development Group Ltd
Company Limited by Guarantee
Independent Examiner's Report to the Directors of Glor Leim An Mhadaidh Community Development Group Ltd
Year ended 31 October 2023
We report on the accounts of the company for the year ended 31 October 2023, which are set out on pages 8 to 16.
Respective responsibilities of charity directors and examiner;
As the charity directors you are responsible for the preparation of the accounts in accordance with the requirements of Companies Act 2006. Having satisfied ourselves that the charity is not subjected to audit under company law and is eligible for independent examination, it is our responsibility to;
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examine the accounts under section 65 of the Charities Act 2008.
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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 2008.
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state whether particular matters have come to our attention.
Basis of independent examiner’s report
We have examined your charity accounts 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. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included a consideration of any unusual items or disclosures in the accounts and seeking explanations from you as charity directors concerning any such matters.
Our role is to state whether any material matters have come to our attention giving us cause to believe:
-that the accounting records were not kept in accordance with Section 386 of the Companies Act 2006;
-that the accounts do not accord with those accounting records;
-that the accounts do not comply with the accounting requirements of Section 396 of the Companies Act 2006 and the methods and principles of the Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland;
-that there is further information needed for proper understanding.
Glor Leim An Mhadaidh Community Development Group Ltd
Company Limited by Guarantee
Independent Examiner's Report to the Directors of Glor Leim An Mhadaidh Community Development Group Ltd (continued)
Year ended 31 October 2023
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
(1) which gives me reasonable cause to believe that in any material respect the requirements:
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to keep accounting records in accordance with section 386 of the Companies Act 2006, and
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to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities
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.
Noel Crossan Crossan & Co Chartered accountants 8 Columba Terrace Derry BT47 6JT