Sugar and Spice Early Years Centr¢
Company Limited By Guarantee
Independent examiner's report to the trllSte￿ OD the unaudited financial
statementgof Sugar and Spice Early Years Centre .
I rem onthe accounts of Sugar and Spice Farly Years Centre for the year ended 31 Allguyt 2018.
ReJpe¢tiYe responsibilities oftrustees gnd independent examlner
As described on page l the trustees, who are a150 the directors of Sugar and Spice Early Years C¢Dtre for pwposes of
company law, are responsible for the preparntion of the accounts, and they consider that th¢ company 15 exempt from an
audit. It is my responsibility to state. on the basis of my exa1ttinatio￿ whether particular matters hove com¢ to my
attention.
Basis of independeni euinBner'yqElltemeilt
My examination inclisdcs of the accounting r¢¢ord5 kept by the clwity and a comparison of die u¥cU￿its
pre5¢nted with those records. It also include5 ¢on5idernion of any unusual itetns or disclosures ll) the accounts, and
5¢eking explanations from you as tr￿te¢S concerning any such mktt¢rs. The procedures undettsken do not provide all th¢
evidence that would be required in an audil and cons¢qu¢ntly I do not express an audit optnion on the view given by the
accounts.
Independent eiaminer'sstatement
In ¢OT)nection with my ¢xaminaiion, no matter has come to my attentioll..
(i) whi¢h gives me re&sonable cause io b¢lieve that tn any material respect the requirem¢nts.'
to keep proper accounting re¢ords in accordance with se¢t¢on 386 ofthe Companies Act 2006. and
to prepare accounts which accord with the accounting records, comply with th¢ accounting requirements of
section 396 of the CompaTEi¢5 Act 2006 and with the meth(xls and principles of the Ststelnent of
Recommended Practice.. A¢¢ountiDgand Re￿rtIngbY Cl)8rities
have not been met. or
(li) to whic14 in my Opinio￿ attention should be drawn in order to enable a proper understanding ofth¢ a¢coun15 to be
r¢ach¢d.
l.Y
C&thal lworniley & eo I,td
2 Ashfield Terpdce
OMAGH
Co T>Tone
BT78 SES