The World of Owls Company Limited by Guarantee Independent Examiner's Report to the Trustees of The World of Owls Year ended 31 July 2024 I report to the trustees on my examination of the financial statements of The World of Owls I'the charity'l for the year ended 31 Juty 2024 Responsibilities and basis of report As the trustees of the company (and also its directors for the purposes of company lawl you are sponsible for the preparation of the financial slalernents in accordance with the requirements of Charities Acl (Northern Irelan(J) 2008 (the'2008 Act'l and the Companies Act 2006 {'the 2006 Act'l. You are satisfied that the accounts of the company a not required by charity or company law to be audited and have chosen instead lo have an independenl examinatn. Having satisfied myself that the accounts of the company are not required lo be audrted under Part 16 of the 2006 Act and are eligible for independent examination. I report in respect of rny examination of the charity's financial statements as carried out under section 65 of the 2008 Act. In carrying out my examination I have followed the general DIrectnS given by the Charty Commission for Northern Ireland under section 6519llbl of the 2008 Act. Indepondent examiner's statement I have completed rny examination. I confirm that no matters have come lo my attention in connectK)n with my examination giving me cause lo believe that in any material respecl.. accounting records were kepl in respect of the charity as required by section 386 of Ihe 2006 Act, or the financial statements do not accord wrth those records". or the financial slatements do not comp5y wrth the accounting requirements ofseclion 396 ofihe 2006 Act other Ifian any requiremeni that the accounis give a 'true aiid f(iir' view which is not a matter considered as parl of an independent examination, or the financBI statements have not been prepared in accordance wilh the methods and principles of Ihe Statement of Recornmended Pract for accounting and reporting by chaiili¥b dpyliLable lo charilies preparir79 their accounts in accordance with the Fin2rncial Reporting Standard applicable in the UK and Republ of Ireland (FRS 102}. I confimi that there are no other matter5 to which your attentn should be drawn to enable a proper undetstanding of the accounts to be reached. G M(vtl Gary Martin FFAJFIPA Independent Examiner 4 Newtown Ciescent Newtownards BT23 7GP
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