2025-03-31-annual-return

11 HILL VELLACOTT 22 Great Victoria Street. Belfast BT2 78A T. [phone] [e-mail] www.hillvellacott.com CHAR TERED ACCOUNTANTS Our Ref: CMCC 21st November 2025 PRIVATE & CONFIDENTIAL The Trustees ACCORD NI St Mary's Church, Chapel Lane, Belfast BT1 1HH Dear Sirslmadams ACCORD NI We write to you in accordance with the requirements of ISA (UK) 260 - Communication with those charged with governance. Independence This is the fourth year that Conor Mccaffrey is the audit engagement partner. We have prepared the financial statements based upon the accounting records of the company and we consider that this does not impact upon our independence and that there are no issues or threats that would impact upon our independence. Please contact us if there are any issues around our independence that you wish to raise. Audit approach We have conducted our audit in accordance with the requirements of International Standards of Auditing {UK} and have based our audit on the documentation of the accounting systems and internal controls, performing walk-through tests on these and performing substantive and analytical procedures. Audit report We will issue an unmodified audit report for the year, subject to the satisfactory clearance of any outstandinglunresolved the matters outlined in this report. Accounting policies The accounting policies adopted by the charity were reviewed and identified as being appropriate to the circumstances of the charity. The financial statements have been prepared in compliance with the Charities SORP (FRS 102) (second edition - October 2019) FRS 102 Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordan￿ with the Financial Reporting Standard applicable in the UK and Republic of Ireland. Partners.. E Mcmullan ACA C Mccaffrey ACA K Mccaughey FCCA J Dickey FCA Authorised by Ihe Institutè ol Chartered Accountants in Ireland (ICAI) to carry out company audit work. Chartered Accountant5 Ireland 15 the operating name of ICAI.

11 Audit adjustments We would remind you that the preparation of the statutory financial statements remains the responsibility of management. After the audit had commenced, management identified adjustments and these were made to the accounts (see attached adjustments). Employee benefits Charities must recognise a liability for the cost of all benefits to which employees are entitled at the reporting date that have yet to be paid. In addition to wages and salaries, employee benefits include paid annual leave and paid sick leave and a liability for paid annual leave and paid sick leave should be recognised, if a material component of total expenditure. This is measured at the undiscounted additional amount that the charity expects to pay as the result of the unused entitlement that has accumulated at the end of the year. The holiday year for the charity corresponds with the calendar year we understand that. in general, employees are not permitted to carry fomard holiday entitlement from one year to the next. A calculation was undertaken and was adjusted for the value of the benefit that was eamed by 31 March 2025 and is expected to be paid in the year to 31 March 2026. The calculation produced figure of £3.848 which was adjusted for during accounts preparation. Derry Diocesan contribution Each year the Derry Diocese contribute to the costs of running the Derry centre however this contribution is made directly to the Derry Pastoral Centre rather than to either Accord head office or the Derry Branch. As a result, this contribution is not included in the accounts of Accord Nl and Derry Pastoral Centre have not clarified the amount contributed. Management letter We have not issued a separate management letter as there were no significant deficiencies in the internal controls or accounting systems identified during our audit. However, the following issues should be considered. IAlhen carrying out our purchase testing, we noted that some invoices are not physically stamped showing approval, as detailed in the system notes. Ensure there is some form of approval for all invol￿5 going forward. We also noticed in one case that Accord CLG did not send their expense invoices from 2023 until June 2024. We recommend better controls are put in place to ensure that expenses are recorded in the correct period.

11 Conclusion Please note that this letter and any attachments have been prepared for the sole use of the charity and must not be disclosed or quoted to a third party, in whole or in part, without our prior written consent. We assume no responsibility to any other person. We shall be pleased to discuss further with you any matters mentioned in this letter and any action that has been taken or is envisaged. In the meantime, we would like to express our appreciation of the help given to us by your staff during our audit. Please let us know from time to time as changes are made to your accounting and control system so that we can update our records and plan our future audits accordingly. We ask that you write to us to confirm receipt of this letter and, where appropriate, respond to the matters raised, detailing the steps taken. or to be taken. to address the issues discussed above. Yours faithfully Hill Vellacott CharteredAccountants