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