Inde endent Examiner's Re ort to the Trusiees of Tir an Communi Association I report on the accounts of the company for the year ended 31 January 2024, which are. set out on pages six to sixteen. Respectlve responslbilities of charity trustees and examiner As the charity's trustees (and also the directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to: examin8 the accounts under Section 65 of the Charities Act 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 state wh8ther particular matters have come to my attention. Basls of the Independent examiner's report I have examined your charity accounts 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 Northem Ireland under Section 65(9)(b) of the Charities Act. The examination included a review of the accounting records k6Pt by the charity 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 explanatlons from you as charity trustees concerning any such matters, My role Is to state whether any matarial matters have come to my attention giving me cause to believe". That 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 th8 Companies Act 2006 and with the methods and princip18s 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 ther8 is further information needed for a proper understanding of the accounts to be reached. Independent examlner's statement I have completed my examination and have no concerns in r8spect of the matters (1) to (4) listed abovo and. in connoction with following the Directions of the Charity Commi•$ion for North•rn Ireland, I have found no matters that require drawing to your attention. W McGillian The Institute of Financial Accountsnts W MCGILLIAN & CO LTD Unit A2, Workspace 5-7 Tobermore Road Draperstown Derry BT45 7AG Page 4
Inde endent Examinerfs Re ort to the Trustees of Tir an Communi .Association Page 5