Macosquin Village Communlty Asso¢lation Independent Examinefs Report on the unaudited accounts to the trustees of Macosquin Village Community Association I report the accounts of Macc6qun Village comMrtY AswLk8tion for the year ended 31 Marth 2024, which are Bel out on pages 6 10 9. Respecll¥È refjpon4lbilities of directo and reportlng acctants AS the chariV8 Iruslees w)u are responsible for the preparation of the COUnts. The charivs IrLtee8 oJn8ider that an audit 18 not required for this year under section 65121 of the Chanlies Act (Northem Ireland) 2008 Ilhe CharS Acll and that an iThJependent examination is needed. The chariiy is preparing au31 accounts and l am qualifi&J to underL3ke the examination by being a quaIffi membw of CIMA. It is my responsibility to.. eXamne the ac(xJunts under section 65 of the Charfties Act (Northern Irdandl 2008 and under se¢tton 4411Xcl of the Charities and Trusiee Investment Iscouandl Act 2005 (the 2005 Acll follow the procedures laid down in the general Dire¢tlons gNen by the Charity Commisslon for Northem Ireland nder section 6519Xbl of the Charities Act (Northem Ireland) 2008 state whathèr partlIar matter8 have come to my attenb"on. Basis of 1ndeptndt examineT's report My examination wa8 ¢arried out in accordance wth the general DwectK)ns given by the Charity CommIsstc for Northem Ireland and is in accorfJar>ce with RegUlatTr 1 f of the Charities Accounts Iscouandl Regulations 21X)6. An examination IudeS a review of the ac(x)unling records kept by the charity aNI a compari80n of the acD)uTrts presented with those records. 11 also irKludes consKJeralion ol any items or disclosuS in the ae£ounts, and seeking explanations from you as tru$lee8 conceTThng any matters. The procedure$ undertaken do Thjl prO¥e all the eVIdee that woukl be required in an audit and (SequentIY no opirxon is given as to whether the accounts pre8enl a 't and fail view, and the rewt Is Ilmlted to thc6e matters sel out in the nexi statement. Independent examlnerfs statement In connedon wtth my eYaminal, rKJ matter has fxjme to my attenkn: which oives me reasonable ¢%u8e lo believe that in any material respect the requirements: to keep acixxjnting [rS in aoxrdartt with section 63 of the CtrKgrilie8 Act 2(M)8 Section 4411Xal of the 2005 Act and Regulation 4 of the 2006 Accounts Regulalion8,' and lo prepare accounts whKh a¢wrd with the accountitYJ records aNI MY with the accounting reqL¢iremenb of the Clkgrilies Act 2008 and section 4411 Ilbl of the 2005 Act and Regulation 8 of the 2006 Accounts RegulatKJns,' and which are eonsistent th the mellK)d8 and prinaples of Statement of Recommended Pr8Cti¢x". Accounlir¥J and Reporbng by Chaiilies have not been mel, c li} to whlch, In my oplnion, attent(on should be drawn in order lo enable a proper under3tanding of the accounts lo be reac. Signed.. Name.. Robert Buuer Professional body.. Chartered In$Jlute of Management Accounlanls Address.. 12 Meadowbrcok Baltybogey Co Antrtm Bf53 6RE Date.. 03 June 2024
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