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