2024-03-31-annual-return

Markets Development Associatlon INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES OF MARKETS DEVELOPMENT ASSOCIATION We have examlnod the finanual stalamonts of the charity for Ihe finandal year ended 31 Mgrch 2024, which comprise th8 Statement of Finan¢lal Activities, the Summary Income and Exp&ndlture Account, the Balance Sheet and the related notes. Thls report Is made solely to the charity's members, as a boty, in a¢cordance with Chapter 3 of Part 16 of the Companles Act 2006. Ourwork has been undertaken so ihatwe might (xjmplle the financial statsments thatwa hav8 been engaged to Gompile, report to the Board of Trustees that we have done 30, state thos9 rnalters that we have agreed to State to them in Ihls report and for no oth8r purpos9, To the fullest gxtent permitted by law, we do not a• or assume re8ponsbility to anyone other than the d)arlty and the cJ)arity's M￿l￿r8, ag a body. for our work. or for this report. Respecdvé r8sponslblllUeg of trustees and examln8r The tharty's trustees (who are also the direGtors of the company for the purpo8as of company lawl ara respon8lble for the preparation of th& financlal statements in accordan¢e with the requlrements of tre Companies Act 2006. The charfty's trustees consider that an audit is not required forthis flnanclal year under Chaptsr3 of Part 16 ofthe Companie5 Act 2C￿￿ atKI that an independent examinalion Is mqulrad. It is our r88pon8ibllity to- exavnine the financlal statements under SeGthn 65 of the Charikne8 Act; follow Iha procgdurns iald down by the general Direcligns given by the Charlty Commission for Northem Ireland und&r section e5{9llbl of the Charities Act, and Stale whether particular matter5 havo corne to our attsnoon. Basls oflndapendent oxaminerf¥ report We have examined your charlty flnancial ststemènts as required under se¢tion 65 of the Charitles Act and our examlnatlon was carrfed olll In accordance with the gene￿1 Direction5 given by the Charity Commission for Northern Ireland und8r 3ection 6519llbl of the Charities Act, An exarninatlon Includes a review of the a¢(wntsng ￿0)rdS kept by the Ghatity and a wmparison of the financial gtatemenlg prgsgnted with those record5. bt also includes consideration of any unusu81 Itéms or dlsclosures in th8 financlal ststemenls and seeklng 8xplanations from the trustees concerning any such matters. The procedureg undertaken do nol pro)ride all Ihe evld8nce that would be required In an audtt and ngequerrtly no oplnion is givgn as to whether the accounts pTrsent a 'true and fall view and th8 report is limited to those maltory6 set out in the statement below. Independent examlnols Statsmont In connection with our examination, no matter has com6 to our altantlon whlch giv88 us (ause to believe that In, any material re¥pect'. ac¢ountlng records ￿re not kept in a(Lo[dan￿ wilh gectton 386 of the Companias Act 2008 the financial stslements do not accord with thos8 accountlng records the financial ststements have not been prepared in 8cixbrdan￿ with th6 accounllng fftqulrèmants of 88Ction 395 af the Companles Act 201A and with the m8lhod$ and principles of Ihe Slatem8nt of RecofftmeThJed Practi￿ applicable to charitie8 preparing their a0￿Unts In accordance wllh the Flnancial Reporting Standard appll¢abla in thg UK and Republ￿ of Ireland (FRS102) ther8 is ￿rther Information needed for a proper understanding of lh8 accounts lo be reached. We have no conc8rns and hav8 como across no other matters Sn ¢onnection wTth tha examinatlon to which 8tt8ntion should ba drawn In Ihls report in order to enable a proper undgr5tandlng of the flnanclal 81at8mont5 to be reached, QUARTER st Anne's House 15 Church Street Cathedral Quartor BT1 1PG Dato: ... 12