2023-03-31-annual-return

Ballygawley Earfy Years Ltd IA Company limited by guaranteo, not havlng a sharn eapltall INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF DIRECTORS OF BALLYGAWLEY EARLY YEARS LTD We have examined the finanaal statements of Ihe ￿MpanY for the financial year ended 31 March 2023, which comprise Ihe Statement of Finanual Actwities {incorporating an Income and Expendtture AcC￿￿nt), the Balance Sheet and the related noles. This report is made solely to the companvs rnernbe￿. as a bc&ly. in aC0)rdan￿ with Chapter 3 of Part 16 of the Companies Act 2(M)6. Our woth has been undertaken so that we rnight compile the financial statements that we have been engaged to compile, report to the Board of Dire¢iors that we have done so, and stale those matters that we have agreed to state lo them in this report and for no other Purpose. To the fvllest extent permttted by law, we do not accept or a&sume responsibility to anyone other than the company and the company's members, as a body, for our work. or for this report. Respective responsibilities of directors and examiner The CoMpan￿S trustees (who are also the directors of the ccthpany for the purposes of ￿)MpanY lawl are responsible for the preparalion of the finanaal statements in accordan￿ with the requirements of the Companies Act 2006. The company's directors consider that an audit is not required for this finanaal year under Chapter 3 of Part 16 of the Companies Act 20C6 and that an independent examination is required. 11 is our responsibility lo.. examine the finanaal 5talemenls under section 65 of the Charities Act: follow the procedure5 laid down by the general Directions given by the Charity Commission for Northern Ireland under section 651911b) of the Charities Act: and stale whether particular matters have come to our attention. Basis of independent examlnefs report We have examined your Company finanaal statements as reqUI￿d under section 65 01 Ihe Charilies Act and our examination was carried out in accordance ￿th the general Directions given by the Charrty Commission for Northern Ireland under section 6519llb} of the Charibes Atx. An examinalion indudes a review of the accounting records kept by the company and a comparison of the finanaal statements p￿sented with those ￿cords. 11 also indudes consideration of any unusual items or disdosures in the financial statements and seeking explanations from the directors conceming any such matters. prctedures undertaken do not provide all the evidence that would be reqUI￿d in an audit and consequendy no opinion is gNen as to whether the actounts present a 'true and fair. view and the report is limited lo those mallers set out in the statement below. In connection with our examination, no matter has come to our attention blfiich gives us cause to believe that in, any material respect.. accounting tpcords were not kept in 8¢xordan￿ ￿th se¢tion 386 of the Companies Act 2006 the finanaal statements do not a¢¢ord wrth those accounting records the financial ststemenls have not been p￿pared in accordance with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and prinaples of the Stslemenl of Recommended Practice applicable to charities preparing thdr aeeounts in aeeordance wth the Finanaal Reporting Standard applicable in the UK and Republic of Ireland IFRS102) there is lurther infom)ation needed for a proper understanding of the accounts to be reached. Independent examlnerfs statement We have no COn￿rnS and have come across no other matters in connection vrith the examination to which attention should be drawn in th s report in order lo enable a proper under5tsndiwJ of the finanaal statements to be reached. Kieran Ma ill Bsc {Econl K MAGILL AND COMPANY Chartered Accountants 2 Church Street Ballygawley Dungannon Co. Tyrone Brio 2HB Northem Ireland CA FCPA AFTA Date: 18 December 2023