Independent examiner'5 report to the charity trustees of Ballymaguigan Community
Development A5sociat70n (NIC 103659)
I report on the accounts of the Assoc7ation for the year ended 31 March 2023
Respettive responsibilities of charity trustees and examiner
As the charTty's trustees you are responsible for the preparation of the accounts in
accordance with the CharTt7es Act (Northern Ireland) 2008. It is my responsibillty to..
examine the accounts under section 65 of the Charities Act
follow the procedures laid down in the general Directions given by the Commisslon
under section 65(9}{b) of the Charlties Act
State whether particular matters have come to my attention.
Basi5 of independent examiner's report
I have examined your charity accounts as required under section 65 of the Charities Act and
my examination was carried out in accordance with the general Directions given by the
Charity Commission for Northern Ireland under sectTon 65(9)(b) of the Charities Act.
My examination included a revlew 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 you as
charTty trustees concerning any such matters.
My role TS to state whether any material matters have come to my attention g7ving me cause
to believe:
1. That accounting record5 were not kept in accordance wTth 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 account7ng requirements of the Charities
Act
4. That there is further information needed for a proper understanding of the accounts
to be reached.
Independent examiner's statement
I have completed my examination and have no concern5 in respect of the matters (1) to (4)
listed above and, in connection With following the DTrections of the Charity Commission for
Northern Ireland, I have found no matters that require drawing to your attention.
ames McAuley
The Association of Chartered Certified Accountant5 (ACCA)
116 Deerpark Road
Toomebridge
BT413SS