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 Chap*r 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 ac*ordan￿ 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