The World of (Xyls Company Limited by Guarantee Independent Examinerfs Report to the Trustees of The Worfd of Owls Year ended 31 July 2023 I report to the trustees on my examination of the fmancial stateffnts of The World of Owls (Ihe chanty,) for the year ended 31 Juty 2023. Responsibilities and basis of report As the trustees of the company (and also rts directors for the purp)ses of company law) you are sponSib for the pParatIOn of the financial ststements in accordance with the requirements of Charities Act (Northem Ireland) 2008 (the '2008 Act.) and the Companies Act 2006 ('the 20CE Act,) You are sab'sfied that the ac(x)unts of the c(Mnpany are not required by charity or company law to be audited and have chosen instead to have an independent eXaMatn. Having satisfied myself that the accounts of the MpanY are not requifed to be audited under Part 16 of the 2006 Act and are e1Ible for independent examinalion. I report in respect of my examination of the chanty's financial stateents as carried out under sectson 65 of the 2008 Act. In carrying out my examination I have followed the general Directions gtven by the Charty CommissK>n for Northern Ireland under seclion 65(9)(b) of the 2008 ACL Independent examinefs sLitement I have completed my examination. I confimi that no matter5 have come to my attention in connection with my examination giving me cause to believe that in any matenal respect.. accounts'ng records were not kept in resp8Ct of the chanty as required by section 386 of the 20CE Act: or the financial statements do not COrd wrth those records. or the financial statements do not comply with the accwnting requirerrents ofsection 396 ofthe 20C6 Aci other than any requirement that the accounts give a 'true and fair view whith is not a matter considered as part of an independent examination,. or the financial statements have not been ppared in accordan wtth the methods and principles of the Statement d RecomffÉnded PractKe for accounling and reporting by charthes applicable to charilies preparing their ntS in accordan wtth the Financial Rem'ng Standard appltcable in the UK arKI Republic of Ireland (FRS 102). I confirm that there are no other matters to which your attentK)n should be drawn to enable a prcper understanding of the accounts to be reached. Gary Martlli FFAJFIPA Independent Examiner 4 Newtown Crescent Newtownards BT23 7GP
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