2024-03-31-annual-return

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BERAGH CARE AND DEVELOPMENT ASSOCIATION LIMITED I report on the accounts of the company for the year ended 31 March 2024, which are set out OD pages five to fourteen. Respective responsibilities of charity trustees and examiner As the charity's trustces (and also the directors for the purpose5 of compl￿Y law) you are responsible for the preparation of the accounts in accordance with th¢ requirements of the Companies Acl 2006. Having satisfied myself that Ihc chatity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to.. examine the accounts under Section 65 of the Charities Act follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under Section 65(9)(b) of the Charities Act state 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 w&% carried out in accordance with the general Directions given by the Charity Cornmission for Northern Jreland 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 iteins or disclosures in the accounts, and seeking explanations from you as charity tnlstees 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 werc not kepl in accordance with Sectlon 386 of the Companies Act 2006 That the accounts do not accord with thosc accounting records Ibat 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 Stateinent of Recommended Practice applicable to charities preparing their accounts in accordance with the Trinoncial Reporting Slandard applicable in the UK and Republic of Ireland That therc is further infomiation needed for a proper understanding of the accounts to be reached. Independent examiner's statement I have completed my examination and have no concerns 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. MICHAEL BARNETT McAleer Jack50n Ltd Chartered Accountants & Chartered Tax Advisers Church House 24 Dublin Road OMAGH Co. Tyrone BT78 IHF. l October 2024 Page 4