2023-03-31-annual-return

CASTLEROCK COMMUNITY ASSOCIATION ids chartered accountants INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CASTLEROCK COMMUNITY ASSOCIATION I report to the Trustees on my examination of the financial statements of Castlerock Communlty Association {the Charity) for the year ended 31 March 2023. Respective responsibllltles of trustees and examiner As the charity trustees land also the directors of the company for the purposes of company lawl yo u are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2008. Having satisfied myself that the charity is not subject to audit under company law, and is eligible for in￿pendent examination, il is my responsibility to.. examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008.. follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 65{9}Ib) of the Charities Act,. and state whether particular rnatters have come to my attention. Basis of Independent examiner's rport I have examined your charity accounts as required under section 65 of the Charities Act and my examination wa5 carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9){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 includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters. My role is to state whether any material matters have Come to my attention giving me cause to believe: 1. That accounting records were not kept In accordance wilh section 386 of the Companies Act 2006 2. That the accounts do not accord with those accounting records 3. 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 4. That there is further information needed for a proper understanding of the accounts to be reached. Independent examlnerfs statement I have completed rny examination and I have no concerns in respect of the matters (1) to14} listed above. and have come across no other matters in connection with the examination to which attention should be drawn in this report in order lo enable a proper understanding of the financial statements to be reached. Alison Wallace IDS Chartered Accountants LLP 23125 Queen Street COLERAINE Co Londonderry BT52 1BG Dated: 18 September 2023