2023-03-31-annual-return

Rathgill Community Association Independent Examiner's Report to the Members of Rathgill Community Association I report on the accounts of the charity for the year ended on pages6- 11. 31103123 which are set out Respectlve responsibilities of Directors and examiner The charity's Trustees are responsible for the preparation of the accounts. The charity's Trustees consider that an audit is not required for this year (under section 43<2) of the Charities Act 1993 and the Charities Act (Nl) 2008) and that an independent examination is needed. The charity'5 gross income exceeded £25,000 and l am qualified to undertake the examination by being a qualified member of the Chartered Institute of Management Accountants Havlng satisfied myself that the charity Is not 5ubJect to audit under company law and is ellgible for independent examination, it is my responsibility to: examine the Accounts under Section 65 of the Charities Act to follow the procedures lald down In the general Dlrections glven by the Charlty Commisslon under sectlon 65(9)(b) of the Charltles Act to state whether partlcular matters have come to my attention. Basis of Independent examiner's report My examination was carried out in accordance wlth the general Directlons given by the Charity Commission. An examination includes a review of the accountlng records kept by the charlty and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the Trustees concerning any such matters. The procedures undertaken do not provide all the evldence that would be required in an audit and consequently no opinlon 15 given as to whether the accounts present a "true and fair view" and the report is limited to those matters set out in the statement below. My role is to state whether any material matters have come to my attention glvlng me cause to believe: l. That accountlng records were not kept in accordance wlth sectlon 63 of the Charlties Act 2. That the account5 do not accord with those accounting records 3. That the accounts do not comply with the accounting requirements of the Charities Act 4. That there is further information needed for a proper understanding of the account5 to be reached. Independent Examiner's Statement I have completed my examination and have no concerns in respect of the matters11) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attentlon. Derek Browne ACMA Insight Business Services 53 Bernice Road Newtownabbey, BT36 4QZ Page 4