Little Orchids Company Limited by Guarantee Independent Examlner's Report to the Trustees of Little Orchids Year ended 31 March 2023 I report on the financial statements for the year ended 31 March 2023, which comprise the statement of financial activities (including income and expenditure account). statement of linancial position and the related notes. Respethive responslbllities of trustees and examlner The charity's trustees (who are also the directors of the company for the purposes of Company law) are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006. Having satisfied myself that the charity is not subject to audit under company law. and is eligible for independent examination, it is my responsibilty to: examine the accounts under section 65 of the Charities Act. to follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 65(9){b) of tho Charities Act.. and to state whether particular matters have come to my attention. Basls of independent examiner's report I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried oul in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 6519){bl of the Charities Act. The examination included a review of the accounting records kept by the charity and a Comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from the truslees concerning any such matters. My role is to state whether any material matters have come to my attention giving me cause to believe: That accounting records were not kept in accordance with section 386 01 the Companies Act 2006 That the accounts do not accord with those accounting records That the accounts do not comply with the accounting requiremenls of section 396 of the Companies Act 2006 and with the methods and principles of the Charities Statement of Rccommondcd Proctico applicable to charit188 preparing th8ir accounts in accordance With the Financial Reporting Standard applicable in the UK and Republic of Ireland. That there is further information needed for a proper understanding of the accounts to be reached.
Little Orchids Company Llmlted by Guarantee Independent Examiner's Report to the Trustees of Little Orchlds fcontinu8d) Year ended 31 March 2023 Independent examiner's slalemenl I have completed my examination and have no concerns in respect of the matters 111 to (4) listed above and, in connection with following ihe Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. Keith McElhinney Independent Examiner 42A Clooney Terrace Waterside Londonderry BT47 6AP 14 November 2023