Killeeshil Community Centre
INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF
TRUSTEES OF KILLEESHIL COMMUNITY CENTRE
We have examined the financaal statements of the tharity for the finanoal year ended 31 December 2023, whi
compnse the SLqtsment of Finanaal A(Xivities. the Balan￿ Sheet and the related notes.
This report is made solely to the charilys members, as a body, in accordance vrtth the Charitses Act (Northem
I￿land) 2C¥)8. Our work has teers undertaken so that we might compile the financial 5tsternents that we have been
engaged to compile, report to the Board of Trustees that have done so. and sLite those matters that we have
agreed to sL2te to them in this report and for no other wrpose. To the fullest extent permitted by law, we do not
8￿pt or assume reswnsibilty to anyone other than the (*6arity and the chantys ￿￿rnber8. as a body, for our woth.
or for this report.
Respecllve responslbllltles of trustse and examiner
The charitys trustees are responsible for the preparation of the financial stat&n￿ts in aLxx)rdance vith the
requ1￿MentS of the Charities Act {Northem Ireland) 2(X)8. The dwrilys trustee ￿nsider that an audit is not required
for this financial year under the Chanties (Northem Ireland) 2C#)8 and that an independent examinats'on is
required.
It is our responsibilty to..
examine the finanaal statements under Secti￿ 65 of Ihe Charities Ad:
follow the procedures laid by the general Directions given by the Charity Commission for Northem Ireland
under section 65(9)(b) of the Charities Ad.. and
state whether partI￿lar matters have cA)me to our attenti￿.
Basls of independ•nt exarninerf8 rnport
We have examined your charity financial stalemerrts as required urKler sedion 65 of the Charities Act and (wr
examination was carried out in ac£ordance with the general Direct￿n5 given by the Chanty Commission for Northern
Ireland under secb'on 65{9){b) of the Charit￿S A¢X. An examination indudes a review of the aw)unting records kept
by the c*arity and a Comparison of the finanaal ststements presented ¥Mth those records It also indud8S
consideration of any unusual items or disclosures in the finaniial slaternents and seeking explanations from Ihe
trustee conceming any such matter5. The pro(£dures undertaken do not prowde all the eviden￿ that would be
required in an audit and consequently no opinion is given as to whether the aca)unts present a Irue and fairf Vbew
and the report is limited to those matter5 set (¥Jt in the statement bek)w.
In tXnnect￿n with our examination. no matter has i>)me to our attention grves us cause to believe that in, any
material respect..
accounb'ng records V•ere not kept in accordance Imth section 63 of Ihe Chariiies Act
the finanual ststements do not accord ¥wth those ac£ounts'ng re(X4rds
the finanrial statements have not been prepared in accofdanct with the of Recomfnended Practice
applicable to charits'es preparing their ac¢x)unts in aLxordance vitth the Finanoal Repo￿.ng Stsndard applicable in
the UK and Republic of Ireland (FRS1021
there is further infom)ation needed for a proper understsndirKJ of the ac£%>unts to be reathed.
Ind•wnd•nt examln•e• statement
We have no (>)nfxrns and have come a(xoss no other matters in connei*'on with the examinatK)n to which attention
should be drawn in this report in order to enable a proper undeTrtanding of the finanoal statements to bo reached.
Kieran PAagill Bsc {
For and on behalf of
K MAGILL AND COMPANY
Chartered Accountants
2 Churth Street
Ballygawley
Co. Tyrone
8T70 2H8
Northem Ireland
on) ACA FCPA AFTA
Dats: 24 October 2024