Aghaloo & Blackwater Community Association Ltd
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Aghaloo & Blackwater
Community Association Ltd
Year ended 31 December 2023
I report on the financial statements for the year ended 31 December 2023, which comprise the statement
of financial activities {including income and expenditure account), statement of financial position and the
related notes.
Respective responsibilities of trustees and examiner
The charitls trustees (who are also the directors of the company for the purposes of company law) are
responsible for the preparation of the accounts in accordance 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-
to follow the procedures laid down in the general Directions given by the Charity Commission for
Northern Ireland under section 65{9)(b) of the Charities Act., and
to slate whether particular matters have come to my attention.
Basis 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 Northem Ireland under section 6519}{b} of the Charities Act. The examination included a review 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 the trustees concerning any such matters.
My role is to state whether any material matters have come to my attention giving me cause to believe..
That accounting records were not kept in accordance with section 386 of the Companies Act
2006
That the account5 do not aGcord with those accounting records
That the accounts do not comply with the accounting requirements of section 396 of the
Companies Act 2006 and with the methods and principles of the Charities Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland.
That there is further information needed for a proper understanding of the accounts to be
reached.

Aghaloo & Blackwater Community Association Ltd
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Aghaloo & Blackwater
Community Association Ltd (¢onlinuedJ
Year ended 31 December 2023
Independent examiner's statement
I have completed my examination and have no concerns in respect of the matters11110 (4) listed above
and. in connection with following Ihe Directions of the Charity Commission for Northern Ireland, I have
found no matters I
t require drawing to your attention.
Cathal O'Neill {FCA)
Independent Examiner
15E Molesworth Street
Cookstown
Co. Tyrone
BT80 8NX
10-