2023-03-31-annual-return

Do￿s[g￿ Envelope ID.. B3870B6B8FE49C1.9ECA4768120F8134 Markets Development Association INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES OF MARKETS DEVELOPMENT ASSOCIATION We have examlned the financ5al statements of thè charity for the Ilnancial year end￿ 31 March 2023, which comprise th8 Statementof Financlal Actlvities. the Summary Income and Expenditure A¢(vunl, the Balance Sheet and the related notes. This report is mede Solely to the charity's members, as a body, in acxa)rdanr wlth Chapt8r3 of Part 16 ofthe Companles Act 2(K16. Our work has been undertaken so thatwe migm wmpile the financial stalements that we hav8 b8en engag8d to compllo. report to the Board of Trustees that we have done so, and slale those matters Ihat we hav8 agreed lo stale to them In this report and for no olher purpose. To the fullest exlenl pemitted by law, we do nol accept or 88sum6 rosponslbilty to anyone other than the tharlty and Ihe charitys members, as a body, for our work, or for this report. Respectlve re8pon8lbllltle8 of trustees and èxaminor The charivs truslees (who are also the direclors of Iha company for thè purposes of company law) are responsible for the preparation of the fina￿la1 slatements in aCcord￿ce with th8 requlramonts of the Companies Acl 2006. The charity's Iruslees considerthat an audit is nOtreqUir￿ forihis financial year und8rChapter 3 of Part16 of the Companles Act 2006 and that an independenl examinatKJn is requir￿. H Is our responslblllty to: examlnè thèfinancial statements under section 65 of the Charities Art follow the procedures lald down by the general Dlrectiorts given by the Charity Commission for Northern Irdand under sectlon 65{9Xb) of the Charltles Act: and state whether partiujlar matters have ￿me to our attention. Basls of independent examinerfg report We have examined your charity finan(aal slatements as r￿jUlT8d under section 65 of the Chartll&s Act and our examination was carried out in ac￿rdan(￿ wth the geTWdl Direclions gwen by th8 Charity Commisslon for Northem Ireland under sectlon 65(9)(b) of the chari11￿ Act. An examination includes a review of Ihe accounting records kept by the charity and a comparlson of the financial statements presented wih those reo)rds. M dso indudes wnsideralion of any unusual ttems or disclosures in the financial stalements and seeknng explanations from the truslees ojnceming any suth matters. The prcthdures undertakan do not provide all Ihe evldence Ihat would be required in an audit ar)d consequently no opinion is given as to whether the a(xx)unts present a Irue and fai¢ wew and the report 15 limited lo those matters set oul in the Statement below. Independent examinerfs statsment In conneGlion with our examination. r￿) matter has come to our atlentlon grves us Cause to belleve that in, any m8terial respect: accounting ￿rdS V￿re not kept in ￿)Illar￿ vrilh section 386 of the Companies Act 2￿6 the financial statements do not a(￿rd wlh ￿se a1xo￿ting re(x)rds the finandal statements have not been prepared in ac￿rdanCE with the accounting requirements of secllon 396 of the Companles Act2006 and bmth the melho¢Js and prtnciples ofthe Statemenl of Recommended Pr8clI(￿ 8pplicab16 to charities preparing their ar￿unts In axxJrdan(x with the FinaThial Reporting Standard applicable in thFJ UK 8nd Rewblic of Ireland {FRS102) there Is furlher Informallon needed for a proper undarstandlng of the a(￿￿Unts to be reach&J. We have no conc8ms and have cnme acmss rK) Oth￿ matters n connectlon tho examlnatlon to which attention should drawn in thi8 reFXJrt in order to enable a proper undersianding of the fin8naal statem8nls to be reached. QUARTER Sl Anne's Fbuse 15 Church Street Cathedral Quarter BT11PG Date: . 13