Club Down (Cumann an Duin)
INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF
TRUSTEES OF CLUB DOWN (CUMANN AN DUIN)
We have examined the financial statements of the charity for the financial year ended 31 October 2023, which
comprise the Statement of Financial Activities, the Balance Sheet and the related notes.
This report is made solely to the charity's members, as a body, in accordance with the Charities Act (Northem
Ireland} 2008. Our work has been undertaken so that we might compile the financial statements that we have been
engaged to compile, report to the Board of Trustees that we have done so, and state those matters that we have
agreed lo slate to them in this report and for no other purpose. To the fullest extent pemiitted by law, we do not
accept or assume responsibility to anyone other than the charity and the charity's members, as a body, for our work,
or for this report.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the financial ststements in accordance with the
requirements of the Charities Act (Northern Ireland) 2008. The charity's trustees consider that an audit is not
required for this financial year under the Charities Act (Northem Ireland) 2008 and that an independent examination
is required.
It is our responsibility to:
examine the financial statements under section 65 of the Charities Act:
follow the procedures laid down by the general Directions given by the Charity Commission for Northern Iréland
under section 65(9Xb} of the Charities Act- and
slate whether particular matters have come to our attention.
Basis of independent examiner's report
We have examined your charity financial statements as required under section 65 of the Charities Act and our
examination was carried out in accordance with the general Directions given by the Charity Commission for
Northern Ireland under section 6519Xb} of Ihe Charities Act. An examination includes a review of the accounting
records kept by the charity and a comparison of the financial ststements presented with those records. It also
includes consideration of any unusual items or disclosures in the financial statements and seeking explanations
from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that
would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and
fair, view and the report is limited to those matters set out in Ihe statement below.
In connection with our examination. no matter has come to our attention which gives us cause to believe that in, any
material respect=
accounting records were not kepl in accordance with section 63 of the Charities Act
the financial statements do not accord with those accounting records
the financial statements have not been prepared in accordance with the Stslement of Recommended Practice
applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in
the UK and Republic of Ireland {FRS102)
there is further information needed for a proper understanding of the accounts to be reached.
Independent examiner's statement
We have no concems and have come across no other matters in connection with the examination to which attention
should be drawri in this reporl in order to enable a proper understanding of the financial statements to be reached.
Hc
MCC
HAMILL
Chartered Accountants
Old Gasworks Business Park
1 sl Floor Unit 1 Kilmorey Street
Newry
Co.Down
BT34 20H
Northem Ireland
Date: 11 July 2024