STEPPING STONES PLAYGROUP INDEPENDENT EXAMINER'S REPORT TO THE CHARITY TRUSTEES OF STEPPING STONES PLAYGROUP I report on the accounts for the year ended 31 August 2022. Respective responsibilities of charity trustees and examiner As the charity's trustees. you are responsible for the preparation of the accounts in accordance with the Charities Act (Northem Ireland) 2008. It is my responsibility to: Examine the accounts under section 65 of the Charities A Follow the procedures laid down in the general directions given by the Commission under Section 65(9)(b) of the Charities Act State whether particular matters have come to my attention. Basls of Independent examlnerfs report I have examined your charity accounts as reqUIïżżd under Section 65 of the Charities Act and my examination was carried out in accordance with the general directions given by the Charity Commission for Northem Ireland under Section 65 (9)(b) of the Charities Acl. My 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 you as charity trustees conceming any such matters. My role is to state whether any material matters have come to my attention giving me cause to believe: 1. The accounting records were not kept in accordance with Section 63 of the Charities Act, 2. That the accounts do not accord with those accounting records. 3. That the accounts do not comply with the accounting requirements of the Charities Act. 4. That there is further information needed for a proper understanding of the accounts to be reached. Independent examlner's Statement I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. Mr Trevor Shiels D T Carson & Co Chartered Accountants & Registered Auditor 51-53 Thomas Street Ballymena BT43 6AZ 24 November 2022