Larchfield Communlty Development Association Independent Examinerfs Report to tha Trustees Y￿r ended 31 August 2024 I report on the financial stateffthts for the year ended 31 August 2024, which comprise the statement of financial activities (including receipts and paYn￿nIS account), Staten￿nt of 8S8ets and liabilities, 8nd the relat￿1 notes. R••pectlv• rn•pon•lbllltl•s of trust•os and •xamlnw The chty'8 tru8te8s are responsible forthe preparatK)n of tlk8 accounts. The charity's truste88 considar that an audit is not required for this year under 8 65(2) of the Charitie8 Act (￿)rtheM Ireland) 21X)8 (the Charities Act), and that an independent examination 18 required. It is my rn8PC*n8ibility: to examine the accounts under section 65 of the Chwiti88 Acl: lo follow th8 pr￿dureS laid in the goneral Drections given by Ihe Charity Commission for Northem Ireland urKler section 65(9){b) of the Charities Act., and to 8tate whoth•r partlcular mattern com8 to niy att•lit￿. B••h of Ind•p•nd•nt •xamln•¢• rnport I have examined your chwity acctsjnts a8 rquir8d under 8ectx)n 85 of the Charitie8 Act and nyy oxwnination was Carrled in accord￿¢8 wilh the general Direction8 given by thè Char Comm188ion for Northem Ireland under 8aCtion 6519)(b) of th& Charits8 Act. Th• •XanMnatl￿ knduded a rnview of tho accounting records kryi by lh8 Gharity and a comparroon of the Kcount8 pre8errted wilh those record8, It also Inc￿d•d con8ideration of any unu8ual items or di8d08ur68 Kl the atcount8, and 8eeking explanali¢)ns from the trustees concerning any Such mattern. Th procedure8 undertaken do not provkle all the evidence that would be required in an audrt and consequentty no opinion is given as to whether the acc<)unts present a Irue and fair view and the reyt is bmrted to those rnatters set out below. My roh Is to 8tate whethor any material mattern have como lo my attenllon glvlng mo cause to belleve.. accounting records ￿Te rK)t kept in accordance wilh aaction 63 of the Chariti88 Ad 2008 That Ihe account8 do not accord with those accounting records Ihe accounts do not comply wtth Ihe accouming wuirements of the methods and prin¢ipl•8 of the Charltle8 Statement of Rocommandad Prnctica applicable to charitles preparlng their accounts in accordance with the Financial Reporting Standard appll¢d>le In the UK and Republ of Ireland. That trrnre 18 further infcmi*"on needed for a proper understanding of the accounts to be Ind•p•nd•nt •xamln•rfs •tat•m•rt I have mmpl￿ad my &yamin￿lOn and have no con¢ems In reSp￿t of tho matters (1 >10 (4) listed above end. in connection wilh following the Directions of Ihe Charlty Commi88ion for Northem Ir•land. I hav• found no matters that requiR drawing to y