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Gelvin Area Community Association Limited
Company Limited by Guarantee
Independent Examinefs Report to the Directors of Gelvin A￿a Community
Association Limited
Year ended 31 August 2025
I report to the directors on my examination of the finanaal sLitements of Gelvin Area Communty
Associatson Limtted Ilhe chanty'l for the year ended 31 August 2025.
Responsibilities and basis of report
As the directors of the Company {and aL%o ts directots for the purposes of company lawl you are
responsible for the preparation of the financial st*ements in accordance wf(h the reqsjirements of
Charities Act INorthem Ireland) 2008 (the .2008 Act? and the Companies Act 201k8 {Ihe 2006 Act'l.
You are satisfied that the accounts of the company are not required by chartty or ¢ompany law lo be
audrted and have chosen instead to have an Indepelld￿t examinats"on.
Hawng satisfied myself that the acwunts of the company are not required to be audited undei Part 16
of the 2006 Act and a￿ eligible for independent examination, I report in respect of my examination of
the chanty's finan¢ial slaternenls as carried oul under section 65 of the 2008 Act. In carrying out my
examination I have followed the general Direction$ given by the Charty Commission for Northem
Ireland under section 6519llbl of the 2008 Act.
IndÈpndent examinerfs statsmènt
I have completed my examinab"on. I confirm that no malters have come to my attention in connection
with my examinab.on giving me cause to believe that in any material respect
accounting records were not kept in re5pecl of the charity as required by section 386 of the
20C6 ACL or
the financral ststements do not accord wrth those records., or
the financial statements do not compty wth the accounting requiremerrts of section 396 of
the 2006 Act other than any requirement that the accounts 9rve a true and fair, view whi¢h
is not a matter considered as part of an independent examination,. or
the financial 5ts1ements have not been p￿pared in accordance with the methods and
principles of the Statement of Recommended PraCt￿e for accounting and reporting by
charities applicable to charities preparing their accounts in ac¢ordan¢e wrth the Financial
Reporting Standard applicable in the UK and Republic of Irdand IFRS 102).
I confim) that there are no other matters to which your attenlion should be drawn to enable a proper
understanding of th
unts to be reached.
PFS A¢counlant5 and Auditors Ltd
Independent Examiner
122 Main Street
Dungiven
Co Dery
BT47 4LG
2na December 2025