ROCK COMMUNITY ASSOCIATION
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF ROCK COMMUNITY ASSOCIATION
We report to the charity trustees on our examination of the accounts for the year
ended 31 May 2024 which are set out on pages 7 to 8.
Respeetive responsibilities of trustees and examiner
As the charity trustees you are responsible for the preparation nf the accounts in
accordance with the requirements of the Charities Act (Northern Ireland) 2008.
It is our responsibility to:
examine the accounts under section 65 of th¢ Charities Act (Northcrn Ir¢land)
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 bave come to our attention.
Basis of independent examiner's report
We have examined your charity accounts as required under section 65 of the Charities
Act and our 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.
Our examination included a review of the accounting records kept by the charity and a
comparison of the accounts presented with those records. It also includes
consideration of any unusual items or disclosures in the accounts. and seeking
explanations from you as charity trustees conccrning any such niattcrs.
Our role is to state whether any material matters have come to our attention giving us
Laubc Iv believe:
l. That accounting records were not kept in accordance with section 63 of the
Charities Act
2. That the accounts do not accord with those accounting records
3. That the accounts do not comply with the accounting requirements of the
Charities Act
4. That there is further inforniation needed for a proper understanding of the
accounts to be reached.
Independent examiner's statement
We have completed our 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
Comiiiissiuii fur Northern Ireland, we have found no matters that require drawing to
your attention.
AL Q)thckn) 01 *
MCDONALD O'NEILL & CO
Chartered Accountants
5 Union Buildings
Union Place
Dungannou
Co. Tyrone
Date:
McDonald O'Neill & Co.
Chartered Accouiitaii15