Little Acorns Playgroup
Independent Examiners Report
Independent Examiner's Report to the trustees of Little Acorns Playgroup
| report to the charity trustees on my examination ofthe financial statements of Little Acorns Playgroup for the year ended 31 August 2025,
Responsibilities and basis of report
As the charity's trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act).
Having satisfied myself that the financial statements of the Charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, | report in réspect of my examination of your charity's financial statements as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act'). In carrying out my examination | have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
Independent examiner's statement
| have completed my examination. | can confirm that no material matters have come to my attention in
connection with the examination giving me cause to believe:
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accounting records were not kept in accordance with section 386 of the 2006 Act; or
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the financial statements do not accord with those records; or
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the financial statements do not comply with the accounting requirements under section 396 of[the][2006] Act other than any requirement that the financial statements give a ‘true and fair’ view which is not a matter considered as part of an independent examination; or
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the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
| have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
Michelle Harbinson
2 Colane Road Aghagallon Co. Armagh BT67 9JT 22 September 2025
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