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
Pa￿6

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 n*are61£
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
c￿1¢*￿1￿41U
Oelalls
L85l
qar
B3 Investment
assets
Tolal
Fund lo Ythlc
belon
Curienl valu•
Details
Last
oar
B4 Assets r8taln8d
forthe charlty's own
F￿nd loYthl¢h
When rtu•
Arnounl dyg
D£lails
Last
Ir
85 Llabllllles
Total
Sl9ned by on& or￿0
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