Sugar and Spice Earfy Years Centre
Company limited by guarantee
Independent examinerfs reporttothetrustees the unaudited statutoryfinancial
ststements ofSUGAR AND SPICE EARLYYEARS CENTRE Yearended 31 August
2023
Outlined below is my report onthe ac(x)untsof SUGAR AND SPICE EARLY YEARS CENTREfortheyear
ended 31 August 2023
Respective ￿SponSibl11t1eS of trustees and independent examiner
As described on page 1 the trustees. who are also the directors of SUGAR AND SPICE EARLY YEARS
CENTRE for purposes of company law, are responsible forthe preparation of the accounts, and they consider
that the company is exempt from an audit. It is my responsibility to state. on the basis of my examination.
whether particular matters havecometo myattention.
Basis of independent examinerfs statement
My examination includes a review of the accounting records kept by the charity and a comparison of the
accounts presented with these records. It also indudes consideration of any unusual items or disdosures in
the accounts, and seeking explanats'ons from you as trustees con￿MIng any such matters. The procedures
undertaken do not provide all the eviden￿ that would be required in an audit, and consequently I do not
express an audit opinion on the view given bytheaccounts.
Independents examiner's statement
In connection with my examination. no matter has come to my attention:
(i) whith gives me reasonable cause to believethat in any material respect the requirements:
- to keep proper accounting re(x)rds in a(XX)rdan￿ with Sed1￿ 386 of the C(xnpanies Act 2006,. and
-to prepare accounts which accord with the accounting records, comply with the accounting requirements of
section 396 of the Companies Act 2006 and with the methods and principles of the Statement of
Recommended Practice: Accounting and Reporting by Charities have not been met; or
{ii) towhich, in my opinion, attention should be drawn in order to enable a proper understanding of the
accounts to be reached.
CT McNabb & Co Accountants and Tax Consultants