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Page 9
WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF WILLOWFIELD
PARISH COMMUNITY ASSOCIATION
YEAR ENDED 31 DECEMBER 2023
I report on the accounts of the charitable company for tlie year ended 31 December 2023 as set out on
pages I I to 34.
RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND INDEPENDENT EXAMINER
The chai'ity's trustees (who are also thc dii'ectors of Willowfield Parish Cominunity Association for the
pui'poses of company law) are responsible for thc preparation of the accouiits in accoi'dancc with the
requirements of the Companies Act 2006. Having satisfied myself that the charity 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 (Northern Ireland) 2008.
follow the procedures laid down in the general Dii'ections given by the Chai'ity Commission
for Nortliern Ireland undei. section 65(9)(b) of the Charities Act. and
state whether particulai. matters have comc to my attention.
BASIS OF ￿￿DEPENDENT EXAMINER'S STATEMENT
I have cxamined your charity accounts as i'equii'ed under section 65 of the Charities Act and my
examination was carried out in accordance with the general Directioiis given by the charity
Coininission for Northern Ireland under section 65(9)(b) of the Charities Act. Tlie examination
included a i'eview of the accounting records kept by the charity and a Comparison of the accounts
pi-eseiited witli those records. It also includes consideration of any unusual items or disclosures in the
accounts, and seeking explanations from you as charity trustees concerning any such matters.
My role is to state whether any material matters have come to my attention giving me caiise to believe..
l. That accounting records were not kept in accordance with section 3 86 of the Companies Act
2006.
2. That tlie accounts do not accord with tliose accounting records.
3. That the accouiits do not comply with the accounting reqiiirements of section 396 of the
Companies Act 2006 and with the methods and pi'inciples of the Charities Statcment of
Rccommended Practice applicable to charities preparing tlieir accounts in accordance with the
Financial Reporting Standai'd applicable in the UK and Repiiblic of Ii'elaiid.
4. Tliat thei-c is further information necded for a pi'opei. iinderstanding of tlie a¢¢oiints to be
reached.
Alfred House
19AlfredStreek
BEtFAST BT2 8EQ
DX39Lo NR BELFAsf 50
Cenlllry Ho￿e
40 Cresttnt Husine&8 Park
tJSBURN
BI'28 2GN
17 Mandeville Street
VORTADOWN
Craigavo
BT62 3PB
Tel.. +44(0)28 90311113
Fax.. +44(0)28 903L OTT7
Tel.. +44(0)28 9260 T355
Fax: +44(0)28 9260 1656
Tel.. +44(0)283833 2801
Fpx: +44(0)28 3835 0293
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Page 10
WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF WILLOWFIELD
PARISH COMMUNITY ASSOCIATION (contlnued)
YEAR ENDED 31 DECEMBER 2023
INDEPEIYDENT EXAMINER'S STATEMENT
I can coiifii'in tliat l ain qLialified to undertake tlie examination because I am a registei'ed m¢inber of
Chartei'ed Accountants Ireland which is one of tlie listed bodies.
I have completed my examination and have no concerns in respect of matters (l) to (4) list¢d above
and, in connectioii with following tlie Dii-ections of tli¢ Charity Commission for Northci'n Ireland, I
have found iio mattel's that require di'awing to your attention.
C M Mccaiter FCA (Independcnt Examiiier)
Chartei'ed Accountants Ireland
Foi. and on behalf of
GMCG Portadown
Cliartei'ed Accoiintants & Statutory Auditor
17 Mandeville Street
Portadown
Ci'aigavon
Coiinty Armagh
BT62 3PB
Date:
Alfred House
19Alfred Slreel
BEtJlAsf BT2 8EQ
DX39LO NR BF.I.FAsf 50
CeDtury House
40 Crescent BllSitie$6 Park
IJSBURN
BT28 2GN
17MaDdewlle Slreet
PORTADOWN
CraigBvon
BT62 3PB
Tel.. +44(0)28 9031 IL13
F￿". +44(0)28 9031 OTn
Tel.. +44(0)28 9260 7355
Fax.. +44(0)￿8 9260 1656
Tel.. +44(0)28 3833 2801
Fax.. +44(0)28 3835 0293
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