2023-08-31-annual-return

Larchfield Community Development Association Independent Examiner's Report to the Trustees Year ended 31 August 2023 I report on the financial statements for the year ended 31 August 2023. which comprise the statement of financial activities (induding receipts and payments account), statement Of assets and liabilities. and the related notes. Respectlve re8ponslblllties of trustees and examlner The charity's trustees are responsible forthe preparation of the accounts. The charity's trustees consider that an audit is not required for this y82r under s 65(2) Df the Charities Act (Northern Ireland) 2008 (the Charities Act), and Ihat an independent examination is required. It is my responsibility: to examine the 8ccounts und8r section 65 of the Charltles Act., to follow the procedures lald down in the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act,. and to state whether particular matters have come to Iyiy attdntion. Basls of Indapendent examlner's report I have examined your charity accounts as required under sects'on 65 of the Charlties Act and my 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, The examinatlon 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 items or disclosures In the accounts. and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view, and the report is limited to those matters set out below. My role is to state whether any material matters have come to my attention giving me cause to believe.. Thal accounting records w8re not kept in accord8nce with section 63 of the Charities Act 2008 That the accounts do not accord with those accounting records That the accounts do not comply with th8 accounting requirements of the methods and principles of the Charities Statement of Recommended Practice applicable to charFties preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland. That there is further information needed for a proper understsnding of the accounts to be reached. Independent examlnetrs statement I have completed my examination and have no concerns in respect of the matters (1) tc14) listed above and. in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matt8rs that require érawing to your attention. Aubrey Campbell Chartered Accountant Aubr8y Campbell & Company 631 Lisburn Road Belfast BT9 7GT 6th Dec8mber 2023