Carnmoney Primary School Parent Teacher Associatlon Independent Examiner's Report To The Trustees Year Ended 31 July 2023 I report on the accounts of the charity for the year ended 31 July 2023 which are set out on pages 6 to RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER The trustees are responsible for the preparation of the accounts, The charity'5 trustees consider that an audit is not required for thi5 year under section 65111 of the Charitie5 Act (Northern Ireland) 2008 and that an independent examination is needed. Having satisfied myself that the charity is not subject to audit under charity law, and is eligible for independent examination, It is my responsibility to.. lil examine the accounts under section 65 of the Charities Act; lil) follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 65{9llbl of the Charitles Act,. liiil to state whether particular matters have come to my attention. BASIS OF INDEPENDENT EXAMINER'S REPORT My examination was carried out in accordance with the general Directions given by the Charitv Commission. An examination includes a review of the accounting records kept by the charlty and a comparison of the accounts presented with those record5. It also includes consideration of anv unusual items or disclosures in the accounts, and seeking explanations from you a5 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 accounts present a 'true and fair view, and the report is limited to those matter5 set out in the statement below. I have examined your charity accounts as required under sectlon 65 of the Charities Act and my examlnation wa5 carried out in accordance with the general Directions given by the Charitv Commission for Northern Ireland under Section 6519llbl of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts pre5ent5 Wlth those records. It also included a con5idefation of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters. My role is to state whether any material matters have come to my attention givin8 me cause to believe: l That accountlng records were not kept in accordance with section 63 of the Charities Act (Northern Ireland) 2008; 2 That the accounts do not accord with those accounting records.
Carnmoney Prlmary School Parent Teacher Assoclatlon Independent Examiner's Report To The Trustees Year Ended 31 July 2023 3 That the account5 do not comply with the accounting requirements of section 68 of the Charities Act (Northern Ireland) 2008 and with 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 a proper understanding of the account5 to be reached. INDEPENDENT EXAMINER'S STATEMENT I can confirm that l am qualified to undertake the examination because l am a registered member of the Association of Chartered Certified Accountants, which is one of the Ilsted bodies. I have completed omy examination and have no concerns In respect of the matters111 to141 listed bove and, in connection with following the Directions of the Charity Commisslon for Northern Ireland, I have found no matters that require drawing to your attention. (J Lowry Grant, FCCA For, and on behalf of FPM Accountants Ltd Independent Examiners Unlt l. Building 10 Central Park, Mallusk Road Newtownabbey Co. Antrim BT36 4FS Date: 16-L.LoL Page S
Receipts and payments accounts For tho period from £ozL To Section A Receipts and payments Unrestricl&d funds Restrictad funds Endowmgnt fund$ Total funds Last y&ar to Ihe neareBt lo tho nèareNt E lo the nearest £ to thè ngar881 E lo Iho neaM$l£ Al Recolpts Oonaiion5 Davld Anderson Sponsored Walk 100 1.796 1,796 Sub total{Gross incomg for ARJ A2 Assèt and Iiivgstrnent salg8, Istre lablol. 1,796 1,798 100 Sub total Total recelpts 1,796 f,796 foo A3Pa ments Fees 16 16 Sub total A4 Ass8t and Inv•$tment ur¢hasos See table total Total payments 16 16 16 Neto receipts / (payments) Transfers between funds Cas unds last year en Casli funds this year end 1,780 1,780 84 1.81G 3,596 1,816 3.596 1,732 1,81 Pa6
Carnmoney Prlmary School Parent Teachor A55ocIHtlon No 101987 Perlod End Date.. 31 Jul 2029 Section B Statement of assets and liabilities.at the end of the period Unrostrlcled funds Restricl8d lund$ Eiidowment funds lo nare61£ Calogcjrlos Yotal lunds l.ast year io nèllfe$tÈ 3,596 B1 Cash funds urrenl accoun19 3.696 Total ¢ash fund$ 3.596 3.596 OK 1.818 OK OK OK OK Vnre$lrlcted fund5 to neaiest£ Restrlctgd funds Endowment fund8 lo ne&r&$lE Total funds Lost year lo neA Yest E B2 Other monetary assels Fund to wblth aiigl belongs c1¢141U Oelalls L85l qar B3 Investment assets Tolal Fund lo Ythlc belon Curienl valu• Details Last oar B4 Assets r8taln8d forthe charlty's own Fnd loYthl¢h When rtu• Arnounl dyg D£lails Last Ir 85 Llabllllles Total Sl9ned by on& or0 tru51eg9 or¢ bemall of811 the Irusiee5 Signal Pfinl Nam8 Dale of approval Oavid Anderson 05102 Brian Duff PaB• 7
CARNMOENY PRIMARY SCHOOL PARENT TEACHER ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31ST JULY 2023 Related Party Transactlon5 The charity was under the control of the board of trustee5 through out the year. The charity Trustees were not paid or received any benefits from employment with the charity in the year, neither were they reimbursed expenses during the year. During the period the Carnmoney Pi'imary School Parent Teacher Association did not enter into any transactions with related pai'ties. Page 8