Independent Examtner's Report to the Trustees of
Aughnacloy Development Association Ltd.
I report on the accounts of the company for the year ended 31 De￿mber 2023, whlch are set out on pages four to thlrteen.
Respective responsibilities of charity trustees and examiner
As the charity's tnjstees (and also the directors for the purposes of company law) you are responsible for the preparation of
the accounts in accordance with the requirements of the Companies Act 2006.
Having satlsfied myself that the charity is not subjett to audit under company law and is eligible for Independent
examination, it Is my responsibllity to:
examine the accounts under Settion 65 of the Charities Act
follow the procedures laid down in the general Dlrections given by the Charity Commission for Northern Ireland
under Section 65(9)(b) of the Charities Att
stste whether particular matters have come to my attention.
Basis of the independent examiner's report
I have examined your charity accounts as required under Section 65 of the Charities Act and my examination was carried out
in accordance with the general Directions given by the Charity Commission for Northern Ireland under Section 65(9)(b) of
the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the
accounts presented with those records. It also included consideration 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 giving me cause to believe..
That accounting records were not kept in accordance with Sertion 386 of the Companies Act 2006
That the accounts do not accord with those accounting records
That the accounts do not comply with the accounting requirements of Section 396 of the Companies Act 2006 and
with the methods and principles of the Charities Ststement of Recommended Practi￿ applicable to charities
preparing their accounts in accordance with the Flnancial Reporting Standard applicable in the UK and Republic of
Ireland
That there is further information needed for a proper understanding of the accounts to be reached.
Independent examiner's statement
I have completed my examination and have no cOn￿mS in respect of the matters (l) 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 attention.
Mr Gerard Gildernew FCA
Gildernew & Co Ltd
Six Northland Row
DUNGANNON
Co. Tyrone
BT716AW
15 May 2024
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