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 comM￿rtY AswLk8tion for the year ended 31 Marth 2024, which are Bel out on
pages 6 10 9.
Respecll¥È refjpon4lbilities of directo￿ and reportlng acc￿￿tants
AS the chariV8 Iruslees w)u are responsible for the preparation of the ￿COUnts. The charivs IrL￿tee8 oJn8ider that an audit 18
not required for this year under section 65121 of the Chanlies Act (Northem Ireland) 2008 Ilhe Char￿S Acll and that an
iThJependent examination is needed. The chariiy is preparing a￿u31 accounts and l am qualifi&J to underL3ke the examination
by being a quaIffi￿ membw of CIMA.
It is my responsibility to..
eXam￿ne 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 part￿lIar matter8 have come to my attenb"on.
Basis of 1ndeptnd￿t 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 RegUlat￿Tr 1 f of the Charities Accounts Iscouandl Regulations 21X)6. An examination
I￿udeS 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 disclosu￿S in the ae£ounts, and seeking explanations from you as
tru$lee8 conceTThng any matters. The procedure$ undertaken do Thjl prO¥￿e all the eVIde￿e 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 [￿r￿S 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 ￿M￿Y 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