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