2026-03-31-accounts

Independent Examiner's Report to the Trustees of the Friends of the Halley Day Centre (Registered Charity No 1030820) This reFQrt on the accounts of the Friends of the H8iley Day Centre llhe chanty,) for the year ended 31 March 2026, which comprise the attached Receipts and Payments Account. Balance Sheet and related notes. This reFQrt is made solely to the Trustees in aLxordance wrth Section 145 of the Charittes A￿ 2011. My work has trfftn undertaken so that I might state to the charty's Trustees those matters l am required to state to them in an Indep8nd8nt Examiner's rewrt and for no other purpose To the fullest extent pemiitted by kw. I do not accept or assume responsibilty to anyone other than the thanty and the thanty's Trustees for my examination wort(. Ro8p•ctlve rnspon8iblllt168 of Tru•te•• and Examlner As tho Chanty's TNslees you are resFonsible for the p￿para￿.0￿ ofthe accounts". you considér that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charil¢es Act) and that an independent examination is needed. It Is my responsibility to.. • examine the awunts (under SectDn 145 of the Chartties Act),. to follow the procedures laid down in the General DiTeth"ons given by the Charity Commissioners (under Section 145151{bl of the Charities Act). and + to stste whether pa￿C￿lar matters have come to my attents'on. 8uls of Ind6p8ndent Examln•rf8 roport My examinaion was carried (Mjt in ￿¢dan￿ with the General Directions given by the Charity Commissioners. That examinatrjn includes a revie of the accounb'ng records kept by the charty and a ￿MpanSI￿ of the ￿Unts wth those recuts. It also Includes considenng any unusual items or disclosures In the aLxounts and seeking expLqnatsons from you as Trustees concerning any such matters. The prc¢edures undertaken do not provKle all the evidence that would be required in an audrt arKI consequentty no opinion is given as lo whether the accounts present a 'true and fairf and the report ￿ limrted to those mattets sat out in the statement below. Independent Examlnef• •tatsment In conneclh)n with rrry examinalK)n. no matter has to my attention.. wh￿h gwes me wsonable (ause to believe that in any malenal resFCt the ￿qUirements to keep ￿oUnting records in a¢￿dar￿e wrth SeclKin 130 of the Charities Act,. and to prepare accounts whth accord wrth the accwnting recwd$ and comply wrth the requirements of the Act have Mt teen mel. or 2. to which, in my opinion. attention sth%ld be drawn in order to enable a Fyoper understanding ofthe a￿OUnts lo be reach￿. ,a•JL D L A Sheppard BA (Hon8). FCA 21 Avenue Road Blshop's Stortford Hertfordshiro CM23 SNT 24h July 2026