2023-04-30-annual-return

Coalisland & District Development Association IA eompany limltèd by guarant¢¢. not havlng a stsrè capitsll INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF DIRECTORS OF COALISLAND & DISTRICT DEVELOPMENT ASSOCIATION Wa hava oxaminod th& finanual staternents of th8 company for the finanual yo8r endod 30 Aprll 2023, which comprise the Statement of FinarF(xal AC0v￿ {on￿rpOra￿n9 an Income and Expenditure Ac£ount}, the Balance Sheet ond Ihe rekted notss. This report is made solely to the compan￿5 member3, as a body. in accordanc wtth Chapter 3 of Part 16 of the Companies Act 2006. Our work has been undertaken so that we might ￿MplIe the financial slatements that we have been engaged to compile, report to the Board of Directors that we have done so, and slate Ihose matters that we have agreed lo state to them in this report and for no other purpose. To th8 fiJllest extsnt permitied by law, we do not accept or assume responsibilty lo anyone other than the uJmpany and the companWs members, as a body, for our work, or for this report. Ro$p¢ctlve re¥pon$ibi1itl￿ of dlrectors and examlner The companl5 trust8e5 {who are also the directors of the t￿MPanY for fhe purposes of company law) are responsible for Ihe preparation of the financlal statemenls in a￿OrdanCe wth the requirements of the Companies ACÉ 2006. The Gompanys directors consider thai an aLwJIt Is not r4ulred for this finan(xal year under Chapr 3 of Part 16 of Ihe Companles Act 2006 and that an independent 8xamination required. It is our responsibilty to.. ex8mlne the financial statements under section 65 of the Charib88 Ac(. follow the prowlures laid down by the general Directions g¢ven by the Charity Commis8ion for Northem Ireland under section 65191{bl of the Charilies ACL and stste whether particular matters have ¢x)me to our attention. Basls of Ind¢pend¢nt •xamlnerfs report We have examin8d your company finanaal ststements as required urKler section 65 of the charib.es Act and our examSnallon was carrled out in aco)rdance wrth the general Directions given by the Chaiity Commission for Northem Ireland under seGtion 65191{bl of Ihe Charities Act. An examination includes a review of the accounting records kept by th8 ￿rnpanY and a comparison of the finanaal statements Pfes&nted wrth those records. It also Indudes consideration of any unusual items or di8dosures In the finana81 statements and seeking explanations from the directors con¢8ming any such matters. The prThxdures undertaken do r￿1 provide all the evidencE thal would be required in an audit and consequently no opinion is gtven as to whether the a(X￿U￿tS present a 'true and fairf view and the report is limited to those matters set out in the ststement betjw. In connection with our examinalion, no matter h&8 (X)w to our attentv)n whi( gives us cause to believe that in, any material respect= accounting records were not kept in acordan￿ with sectlon 386 of Ihe Companies Act 2006 the financial statements th) not accord with those acthunting recx)rds the financial statements have r￿t been prepared in aCt0rdan￿ th the a(￿Unting requiremants of section 396 of the Companigs Act 2006 arKI with the methods and prinuplas of the Statement of Recommended Practice applicable to charities preparing their aCc￿￿nts in ac￿rd8n￿ with Ihe Finanryal Reporting Standard applicable in the UK and Republic of IreL4nd {FRS1021 there is further informalion né8dad for a proper undeFStanding of the aco)Ufts to be reathed. Independent examlnetrs ststement We have no concoms and have come across rn other matters in cOn￿bOn the examination to which attention should bg drawn in this rewt in order to enabb8 a proper undgrslanding of the financial statements to be rgached. MCDO AL O'NEILL & CO Chartered Aceountsnts and Statutory Audiiors 5 Union Buifdings Union Place Dungannon Co Tyro BT70 1 DL Northem Ireland Dato.. 27 Juno 2023