Little Orchids Company Llmited by Guarantee Independent Examiner's Report to the Trustees of Llttle Orchids Year ended 31 March 2024 I report on the financial statements for the year ended 31 March 2024, which comprise the statement of financial activities {including income and expenditure account), statement of financial position and the related notes. Respoctive respon8lbiliti88 of trustees and examlnar 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 responsibility to- examlne the accounts under section 65 of the Charitles Act., to follow the procedures lald down in the general Dlrectlons glven by ihe Charlty Commlsslon for Northern Ireland under section 6519)(b) of the Charities Act. and to state whether particular matters have come to my attentlon. Basls of Independont oxamlner's report I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance wtth the general Directions givan by the Charity Commission for Northern Ireland under section 65(91{bl of the Charilies 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 trustees concerning any such matters. My role Is to state whether any materlal matters have come to my attention giving me cause to believe: That accounting records were not kept in accordance with section 386 of the Companies Act 2006 That the accounts do not accord with those accountlng records That the accounts do not comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of tha Charities Statemont ol Recommended Practice applicable to charities preparing their accounts in accordance with the Flnancial Reportlng Standard applicable in the UK and Republlc of Ireland. That there is further Information needed for a proper understanding of the accounts to be reached.
Little Orchids Company Llmited by Guarantee Independent Examiner's Report to the Trustees of Little Orchlds (coniinuod) Year ended 31 March 2024 Independent examlner's Ststsment I have completed my examination arKI have no concerns in respect of Ihe matters {1) to (4) listed above and. in connection with followlng the DirectSons ol the Charity Commission for Northern Ireland, I have found no matters that requlre drawing to your attention. Ketth McElhlnney Independent Examlner 42A Clooney Terrace Waterslde Londondorry BT47 6AP 21 November 2024