CASHEL COMMUNITY ASSOCIATION FINANCIAL STATEMENTS FOR YEAR ENDED 30 APRIL 2023
Independent examlnerfs report to the trustees of Cashel Communlty Assoclatlon We report on the accounts of the Association for the year ended 30 April 2023, which are set out on pages 2 to Respertive responsibilities of Management Committee and examiner The Management Commlttee are responslble for the preparatlon of the accounts. The Management Commlttee conslder that an audlt is not required for thls year and that an Independent examination Is needed. It is our responsibility to: examlne the accounts to follow the procedures laid down in Charity SORP IFRS102) to stste whether particular matters have come to our attention. Basls of Independent examlnerfs report Our examlnatlon was Carried out in accordance wlth the guidance issued under The Statement of st Recommended Practice- Accounting and Reportlng by Charltles effectlve l January 2015. An examlnatlon includes a review of the a¢¢ounting records kept by the organistaion and a Comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures In the a¢tounts, and seeklng explanations from the Management Committee Concerning any such matters. The procedures undertaken do not provide all the evidence that would be requlred in an audlt and consequently no oplnlon Is glven as to whether the accounts present a 'true and falr vlew and the report Is Ilmlted to those matters set out in the statement below. Independent examlnerfs statement In connection with our examination, no matter has come to our attention: (l) whlch gives us reasonable cause to believe that In any material respect the requlrements: to keep accounting records to prepare accounts which accord with the accounting records and comply with Charities SORP {FR5102). have not been met," or 12) to whlch, In our oplnlon, attentlon should be drawn In order to enable a proper understanding of the accounts to be reached. Ma¢Neary Rasdale & Co Lt Chartered Accountants and Reglst Welllngton House 30 Darling St Ennlsklllen BT74 7EW Audltors 23vd February 2024
Cashel Communl Assoclatlon Re ort of the trust ed30A ril 2023 Statement of trustees, responslbllltles & Statement of dlsclosure of Informatlon to reportlng accountants tatem of trustees, res onsibilities The management comrnittee are responsible for preparlng the Trustees, Report and the flnanclal statements in accordance with applicable law and regulations. SORP'S requires the management committee to prepare financlal statements for each flnancial year which give a true and fair view of the state of affair5 of the charitable association as at balance sheet date and of Its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing those financial statements, the trustees are required to: Select sultable accounting policies and apply them conslstently; Make judgements and estimates that are reasonable and prudent,. State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements. Prepare the financial statements on the going concern basis unless It is Inappropriate to presume that the company will continue in business. They are also responsible for safeguarding the assets of the company and hence for taklng reasonable 5tep5 for the preventlon and detection of fraud and other regularltles. Statement of disclosure of information to re ortin accountants So far as each of the management committee in office at the date of approval of these financial statements are aware: There Is no relevant accountlng information of which the a550ciations accountants are unaware, and They have taken all the steps that they ought to have taken as trustees in order to make themselves aware of any relevant accounting information and to establish that the association's accountants are aware of that information. By Order of the Board of Management Committee Gabriel McGrath Chalrperson 23 February 2024
CASHEL COMMUNITY ASSOCIATION YEAR ENDED 30 APRIL 2023 INCOMING RESOURCES UNRESTRicfED RESTRICTED TOTAL Hall Hire Dancing classe5 Keep fit/ Yoga Bowling Club Cookery Classes Whist S.W.A.P Sundry 510 469 625 284 980 650 1,155 510 469 625 284 980 650 1,155 DAERA Grant 655 655 Fermanagh Trust Grant 2,000 2,000 F.O.D.C. Grants 975 975 Totals 4,673 3,630 8,303
CASHEL COMMUNITY ASSOCIATION YEAR ENDED 30 APRIL 2023 RESOURCES EXPENDED UNRESTRICTED RESTRicfED TOTAL Equipment Catering Bank Fees Water Rates Restoration work to Church Repairs & Maintenance Insurances Light & Heat Class Tutors Sundry Expediture Mummers Foundation 935 935 250 144 69 6,OlJJ 1,501 2,481 1,943 2,370 473 750 250 69 4,000 1,501 1,786 1,943 2,370 473 750 2,000 695 Totals 13,286 3,630 16,916 Net Movement in Fund for Year (8,613) NIL (8,613) Total Funds as at 30 April 2022 30,872 Total Funds as at 30 April 2023 22,259
CASHEL COMMUNITY ASSOCIATION BALANCE SHEET AS AT 30 APRIL 2023 2023 2022 AIB Current Account: Sterling AIB Current Account: Euro Space & Place Account 18,413 27,038 834 3,000 3,000 Totals 22,259 30,872