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 stateff￿nts 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 p￿ParatIOn 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 eXaM￿at￿n.
Having satisfied myself that the accounts of the ￿MpanY are not requifed to be audited under Part 16
of the 2006 Act and are e1￿Ible for independent examinalion. I report in respect of my examination of
the chanty's financial state￿ents 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 p￿pared 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