Aughlisnafin Community Association
IA company limited by guarantee, not having a share capital)
INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES
OF AUGHLISNAFIN COMMUNITY ASSOCIATION
We have examined the financial stalemenls of the company for the finanaal year ended 31 March 2023. which
comprise the Stalemenl of Financial Activities (incorporating an Income and Expenditure Account), the Balance Sheet
and the related notes.
This report is made solely lo the company's members. as a body, in accordance with Chapter 3 of Part 16 of the
Companies Act 2CQ6. Our work has been undertaken so that we might compile the finanoal statements Ihal we have
been engaged to compile. report to the Board of Tru$tee$ that we have done so, and stale those matters that we have
agreed lo slate to them in this report and for no other purpose. To the fullest extent permitted by law. we do not accept
or assume responsibility lo anyone other than the company and the company's members. as a body, for our work, or
for this report.
Ro¥POCtlve rnsponsibililios of trustees and examln•r
The company's Iruslees (who are also the directors of the company for the purposes of company law) are responsible
for the preparation of the financial slalemenls in accordance with the requiiemenls of the Companies Aci 2W6. The
company's trustees consider that an audrt is not ￿qUIred for this financial year under Chapter 3 of Part 16 of tha
Companies Act 20C6 and that an independent examination is required.
It is our responsibility to=
examine the finanaal statements under section 65 of the Charities Acl.,
follow the procedures laid down by the general Directions given by the Charity Commission for Northem Ireland
under section 65(9)Ibl of the Charilies Act,. and
state whether particular matters have come lo our attention.
Ba•1• of Independent examlMrf8 report
We have examined your company finanaal statements as required under section 65 of the Charfties Act and our
examination was carried out in accordance with the general Directions given by the Charity Commission for Northern
Ireland under section 6519)Ib) of the Charities Act. An examination indiides a revitrN of the accounling records kept by
the company and a comparison of the financial slalemenls presented with those records. It also includes consideration
of any unusual items or disdosures in Ihe financial statements and seeking explanations from the 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 accounls present a 'true and fair, view and the report is limited to
those matters set out in Ihe statement below.
Independent •xamlnefs statsrnent
In connection with our examinalion. no matter has come lo our attention which gives us cause lo believe that in, any
material ￿speCt..
accounting records were not kept in accordance with section 386 of the Companies Act 2C¥)6
the financial statements do not accord with those awounting records
the financial slalemenls have not been prepared in aixordance wilh the accounting requirements of section 396 of
the Companies Ad 2006 and with Ihe methods and principles of the Statement of Recommended Practice
applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in
the UK and Republic of I￿land {FRS102)
there is further infomalion needed for a proper understanding of the accounts to te reached.
We have no cOn￿rnS and have come across no other matters in connection with the examination to which attention
should be drawn in this report in order lo enable a proper understanding of the finanual statements to be reached.
Aidan Malone {FCA)
Malone Accounting
12 Causeway Road
Newcastle
BT33 ODL
Date: 21 November 2023