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> c￿Tled 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
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