2023-03-31-annual-return

MACOSQUIN VILLAGE COMMUNITY ASSOCIATION ids. chartered accountants INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF MACOSQUIN VILLAGE COMMUNITY ASSOCIATION I report to the Trustees on my examination of the financial statements of Macosquin Village Community Association (the charilyl for the year ended 31 March 2023. Responsibilities and basls of report As the Trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act (Northern Ireland) 2008. I report in respect of my examination of the charity's financial statements carried out under section 65 of the Charities Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 69(9llbl of the Charities Act. Independent examiner's statement Your attention is drawn to the fact that the charity has prepared financial statements in accordarce with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 in preference to the Accounting and Reporting by Charities.. Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. l ur>derstand that this has been done in order for financial statements to provide a true and fair view in accordance with GenerallyAccepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect.. accounting records were not kept in respect of the charity as required by section 63 of the Charities Act., or the financial statements do not accord with those records., or the financial statements do not cornply with the applicable requirements concerning the form and content of accounts sel out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention shou be drawn in this report in order to enable a proper understanding of the financial statemenls to be reached. Alison Wallace IDS Chartered Accountants LLP 23125 Queen Street COLERAINE Co Londonderry BT52 1BG Dated.. 30August 2023