Happy Days Playgroup Independent Examlner's Report INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES OF HAPPY DAYS PLAYGROUP We have examined the financial stslemenls of the charty lor the financial year ended 31 August 2023 which comprL%e the Statement of Financial ActIVrt3, the Balance Sheet and the relaled notes. This report 13 made $018ty to the ch8rty's MemrS, as a body, in accordance wrth Charities Act INorthern Ifelandl 2008. Our work h88 boon undertaken so that Ve might compil8 the financial slalements that have been engaged lo compile. report lo the Boaid of Trusloej that we have done So, and stale Ihoso matters Ihal have agreed to glale lo them In this report and for no other purpoje. To the lullesl extent permitted by law, we do not accept or a33ume responsibilrty lo anyone olhei that the charity and the chorty's members. as a body, for our work, or foi this report. R••poGtlv• r•¥p0n¥Sbllitl ol charlty trust••s and •xamln•r The charity's Iruslees are responsib for the preparation ol the financial slalements in 4¢cordancÈ with the requifemenls of the Charilies Acl (Northern Ireland) 2008. The ch¥rrty's Iruslees consider that In audrt is not required for this financial year under the Charilies AGI INorthern Ireland) 2008 and Ihal gn independent exarninalion is required. 11 is our fesponsibilty lo.. examina the financi418t4lemenls undèr section 65 of th8 Charit& Act.. follow the proceduréy laid d¢)wn by tho gonoral Directions given ty the Charty Commi58ion for Northern Ireland under section 6519llbl ol the Charilieg Act", And State whether particular matters have como lo our allenlion. 84sls of Indep•ndènt •xmlnef$ roport We have examined your charrty financial statements 08 required under Jeclion 65 of the Ch•rili•s Acl and our examination was c4rried out in a¢cL)rd8n with thé g¢neral Dir$¢tion$ giv¢n by the Charty Commission for Northern Ireland und8r section 8519llbl of the Charilyas Act. An examination includes r8v*w of the accounting records k¢pt by the ¢harty and a comparison of the linanci41 stalemenls presonleil vthh those r&cords.11 also Includes considefalion of any unusual items or disclosures in the Ilnancial 81418menl$ and seeking explanations Irom the Iru¥leo$ ¢on¢orning any su¢h matters. Th• procedures undertaken do not provide all the evmlence that would be required in an audrt and consequenlty no opinion 18 givèn as Its whèthèr tho account3 present 4 'lrue and lair, view and th¢ ffjport limited lo tho80 matters Jel out in the slal•m•nl bolow. In connection wrth our examination, no maller h48 come lo our attention which giv u8 cause lo bèlieve that in. any material respeci.. aGcounting reGordJ were not kept in accordan wlh section 63 of the Charilwo Act the financial 814lement8 do not accord wrth those accounting records the financial slalemenls have nol been prepared in accordance wrth the St41emenl of Recommended Practice applicable lo charities preparing their 8Kounts In •Gcord¥nce the FinanGial Reporting Slandard applicabb in Ihe UK and Republic of Ireland IFRS1021 there Is further inform4lion needed for 4 propèr under¥tanding of the ac¢ounls lo b¢ re•chéd. Ind•p•nd•nt •xamln•rfs stat•m•nt We have no coneern$ and havè eom• 4¢ro89 no other matters in connectn ¥th thè 6xamin4lion to attenlion shoukl be drawn in th report in order lo enabb • proper understanding of the financial slalementj lo be reached. Kleron Maglll 8Sc IEconl F K MAGILL AND COMPANY Chartered Accounlanls 2 Church Slreet Ba1lygaeY Co Tyrone BT70 2HB A FCPA AFTA Date.. 12 Mah 2024
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