WILLOWFIELD PARISH COMMUNITY ASSOCIATION (A COMPANY LIMITED BY GUARANTEEI STATEMENT OF TRUSTEES, RESPONSIBILITIES FOR THE YEAR ENDED 31 DECEMBER 2025 The Iruyleès (who are 81$0 the directors of Willowfield Parish Communlty Associatlon lor the puipose$ ol company lawl are responsible for pr&paring the Trustees Annual Report and thè financial slalemenls in accord8nce with applicable law and Ursiled Kingdom Accounting Standards (United Klngdom GeneralEy Accepted Accounllng Praclicel. Company law requires the Iruslees lo prepare fln8nclal slatemenls for each financlal year, whlch glv9 a true and fair view of the state of affairs of the charitable company and of thè Incoming resource5 and applicallon of rèsources, including the in¢ome and axpenditure, of the charitable cornpany for th81 period. In preparing these finan¢l¥l ststemènls, the trustees are required lo.. sel8cI suitable accounting polides and then apply Ihem consislenlly., observe Ihe method8 and prlncbples In the Ch8rllig$ SORP., make judgements and eslimale8 that are reasonable and prudonl., stale whethar applicable UK Accounting Standards have been follow8d, subj•ct to Any material departure5 dSsclosed and explained in the finandal slalemenls.. and prepara tha financial stalomonts on the going concern basis unless Il is Inapproprlale lo presume that the thaflly wlll continue in operafjon The Irusle8s are respollslble lor keeplng adoqualts accounting records thal disdose wlih reasonable accuracy 81 any lime the financial position of the charitable company and enablè thèm to onsure that the financial slalernents comply with Companies Act 2QKJ6.They are a150 responsible for 5afèguardlng thè assets of Ihe charitable company and hence for taklng reasonable sleps for the prevention and detecllon of fraud and olhor Irregularillos. In so lar as the trL*slees are aware.. Ihere is no relevant audit infomatlon of which the chariiable company's independent examiner is unawarg,. and the tiustees have taken all steps that they ought to have taken to make themselve3 awaré of any relevant inlomiation and to 8Stab1ish that the independenl examiner is aware of thal information. The trustees are responslble loi the maintenance and Inlegrfty of the corporate and financial information included on the ¢hant8ble cornpany's website. Legislalitsn in the Ulliled Kingdom governing the preparalSon and dls$emlnalSon of finan¢ial slalemenls may differ from legislation in other jurisdictions. Company law requires the trusloes to prepare financial statements for each financial year which give a Iwe and fair view of the state ol affairs ol the charity and of the incoming resources and application of resources. induding the income and expenditure, of the charitable company for that year. In preparlng these flnancS8l slalemenls, the Iruslees are required lo.. select 8uilable accounting policies and then apply them consislenlly., observe the methods and principles in the Char41ies SORP., make judgements and estimates that are reasonable and prudent.. slate whether applicable UK Accountlng Standards havg bggn followgd, sublect lo any matèrial d8partur8S disclosed and explained in the fin8neial statements., and prepare the financSal slalgmenls on the golng concem b8sls unless li Is Inapproprlale lo presume that Ihg th8rity will continue in oporation. Thè Iru$lees are responsible lor keeping adequate accounting records that di5c1058 with reasonable accuracy al any lime the financial position ol the charity and enable them lo ensure that the financial statemen15 comply with the Cornpanies Act 2006. They are also responsible for saleguarding the assets of the charlly and hence for taking reasonable steps for the prevention and detedion of fraud and othar irrègularitiès. The Iruslees are responsSble for the malnlenance gnd Inlegrily of the charity and finan¢lal Infomallon Included on the charitvs website. L8gislalk)n in the United Kingdom governing the preparation and di3serninalion of financial statements may dlffer from legislation in olhef jUTisdic16ons. WILLOWFIELD PARISH COMMUNITY ASSOCIATION (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WILLOWFIELD PARISH COMMUNITY ASSOCIATION I report on the financial slalem¢nls of the charity for the year ended 31 De¢ember 2025, which are Sel out on pages 1010 27. R¢$pe¢tive reBponsibilities of charlty tru$tees and examiner As thè Charity Iiuslee5 land also the directors of tho company lor the purposes of company law) you are responsSble for the preparation of the financAal stslemenls In accordance with the requirements ot tha Companie$ Act 2006. Having salisfied myself Ihal the charity is not subjecl lo audlt under company law and is eligible for indgpend8nt examination, il 18 my responsibility to.. examine the accounts undgr sectlon 65 of thè Charities Act (Northern Irelandl 2008.. follow the procedurès laid down in the general Directions givon by the Charlty Commission for Norihem Ireland under section fj519llb} of the Charities Act.. and statè wholher particular matters have come to my att¢nlion. Ba$1$ of indèpendont oxamlngrfs roport I have examined your charity finaneAal slatem&nls as required under section 65 of the ChBriti&s Act {Northém Ireland) 2008 and my gxaminalSon was rariied out in accordance with the gèneral Dlrectlons glvtrn by thè Charity Commission for Northern Ireland under section 65{9llbl of thé Charities Act. The examination included a review of the ac¢ounling records kept by the charily and a comparison ol the financial slalemenls presented with those records. 11 also indudgd ¢onsideralion of any unusual items or disclosures in the finanaal s¢a18monls, and seeklng explanations from you as charlly IN8lèes concerning any such matters. My role is lo slate whether any material maittrrs have corne lo rny attention giving me cause to bellfyve th81: 1. Accounting records wore not kept in accordance wilh Section 386 of the Companies Act 2006,. or 2. Thg ￿nancIal slalemenls do not accord with those accounting rfycords; or 3. The flnallcial slalemenls do not comply wilh th& a¢¢ounling requiiemenls of section 396 of the Companies Act 2006 and with the methods and prfnclples of the Charities Statement of Recomm6nded Practice applicable to chari1Se8 preparlng their financial statements in accordanc8 with the Financial Reporting S18ndard applicable in the UK and Republic of Ireland {FRS 102}', or 4. There18 further information needed for a proper under$landlng ol the fin8n¢ial slalement8 lo be reached. Independent *xamln•rf8 stst•m•nt Since your charity's gross incoma èxcegdgd £250,000 your examiner musl be a member of a lisl8d body- I can eonfirm that l am qualified lo undertake the examination because l am a registered membar of Chartered Accountants Ireland which is one of the listed bodies. WILLOWFIELD PARISH COMMUNITY ASSOCIATION (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT EXAMINER'S REPORT ICONTINUEDI TO THE TRUSTEES OF WILLOWFIELD PARISH COMMUNITY ASSOCIATION I have completed my examinallon and I have no concerns In ie3pecl of Ihg m8tters {1110 141 Ilsled above and, in connection with following the Directions of the Charity Commission for Northem Ireland, I have found no matlgrs that require drawing lo your attention. Michael Mccarter FCA GMCG PORTADO 17 Mandeville Slreat Portadown Craigavon CoArmagh 8T62 3P8 Dale.. LIL