MERVILLE RESIDENTS ASSOCIATION YEAR ENDED 31 DECEII,IBER 2023 INDEPENDENT EXAMINER'S REPORT I report on the financial statements of Merville Residents Association for the year ended 31st December 2023. Respective responsibilities of trnstees and independent examiner Mcrville Residents Association's tnistees are rebponsible for the preparatioll of the financial statements in accordance with the ternis of the Charities Act {Northem trelalld) 2008. Merville Residents Association's trustees consider that an audit is not required under section 65(2) (audit) of the CharAties Act (Northern Ireland) 2008 for the year and that an independent examination under section 64(1) of the Charities Act (Northern Ireland) 2008 is required. It is my responsibility to". examine the accounts to state whether particular matters have come to my attention. Basis of Independent examiner's report My examination Wdt> cTled out under Section 65 of the Charities Act (Noithern Ireland) 2008. An examination includes a review of the accounting records kept by the Charity and a comparison of the financial statementè& presented with those records. It also includes consideration of any unusual items or disclosures in the finaiicial statements, and seeking explan<ttions from the trnstees conceining any such matters. The procedures do not provide all the evidence that would be required in an audit, and con8equently I do not express an audit opinion on the view given by the financial statements. Independent examiner's statemejxt In the course of my ex¢unination, no matter has come to my attention: (l ) which gives me reasonable cause to believe that in any material respect the requirements: to keep proper accounting records in accord&nce with Section 63 of the charities Act (Northern Ireland) 2008, and to prepare flnancial statements which accord with the accounting records in accordance with Section of the Charities Act (Northern Ireland) 2008 have not been met. or (2) to which, in my opinion, attention should be drawll in order to enable a proper ullderstandi of the financial statements to be Teached. 6 Doagh Road Ballyclare Co. Antrim United Kingdom BT39 9BG Simoll Hopper FCA Hopper & Co Chartered Accountants Page 11
This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.