Ardstraw Community Playgroup (Company limited by guarantee)
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Independent examiner’s report to the trustees of Ardstraw Community Playgroup for the year ended 31 August 2025
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| report on the financial statements of Ardstraw Community Playgroup for the year ended 31 August 2025, which comprise the statement of financial activities, balance sheet and related notes.
Respective responsibilities of trustees and examiner
The charity’s trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the financial statements in accordance with the requirements of Companies Act 2006. Having satisfied myself that the charitable company is not subject to audit under company law, and is eligible for independent examination, it is my responsibility to:-
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examine the financial statements under section 65 of the Charities Act (NI) 2008.
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follow the procedures laid down in the general directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act (NI) 2008.
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state whether particular matters have come to my attention.
The charitable company is required by company law to prepare financial statements and | am qualified to undertake the examination by being a qualified member of Chartered Accountants Ireland.
Basis of independent examiner’s report
| have examined the charity financial statements as required under section 65 of the Charities Act (NI) 2008 and my examination was carried out in accordance with the general directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act (NI) 2008. The examination included a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also included consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you as charity trustees concerning any such matters. \
The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the financial statements present a ‘true and fair view’ and the report is limited to those matters set out in the next statement.
My role is to state whether any material matters have come to our attention giving me cause to believe:-
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That accounting records were not kept in accordance with section 386 of the Companies Act 2006.
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That the financial statements do not accord with those accounting records.
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That the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Charities Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland.
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That there is further information needed for a proper understanding of the financial statements to be reached.
Independent examiner’s statement
| have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the directions of the Charity Commission for Northern Ireland, | have found no matters that require drawing to your attention.
Signature: March Name: Mrs Amanda Laird FIATI FCA ATT(Fellow) Address: 12 Meadow Hill Drumlegagh Newtownstewart Co Tyrone BT78 4NU
Professional qualification: Chartered Accountant (Chartered Accountants Ireland) Date: —st\lolaoos
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