2023-09-13-annual-return

ODAT LIMITED IA eampany limit￿ by gu•rant••, nut h•v4ng a $hare ¢apHalP INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES OF ODAT LIMITED We have examined the financial statements of the cha17ty for the firtancial year ended 13 September 2023, which ¢ompnse the Statement of Flnanrial Activrties (incorporating an Income and Expendrture Account}, the Balance Sheet and the refaled notes. This report is made solely to the charity's members. as 8 body, in accordance with Chapier 3 of Part 16 of the Companies Act 2006. Our wofk has been undertakèn so thal we might compile the financFai statements that we have been enDag&d to compile, report to the Board of Trustees Ihal we have done so, and state those matters thal we ha¥e agreed lo stale lo them in Ihis report and for no other PUTpo$e. To the fullèst extent pemirtted by law, we do nol accept or assumè responsibility to anyone other than the tharity and Ihe charity's fflembers, 38 a body. for OLfr wwk. or for this report. Re5pectlve r￿pOnSIbIlItIeS of tfUgtge8 and oxaminer The charity'8 trustees (who are also the directors of the company lor the F￿rpoS8$ of company law) are rèsponsible for the preparation of the financial statements In a¢eordance with the requirements of Ihe Compani85 Act 20tE. The ¢harity's trustees consider Ihat an audrt is not reqUI￿d for Ihis financial year under Chapter 3 of Part le of the Companies Act 2006 and th8t an indepenrlenl examination is required. It is our responsibility to: examine the financlal statem6nts under 8ection 65 of the ChaFitses Act. follow the procedures laid down by thè general Directions gi¥on by th8 Charity Commrssion for Northern Irttland under sectw)n 65(9)(b) of the Charltles Acl- and stat8 wh•ther particolar matter8 have Gome to our attenlion. 8•81$ of Indpp•ndent examlner's report We have 8xamEned your charity financial statemenls as required under section 65 of the Charilles Act and our examin8tk)n was carrled out in accordance wlth tha general Directlon$ given by the Chairyty Cornmlsslc￿ for Northorn Irèland undèr secllon 6519}(b) ol Ihe Chaiilies Acl. An examinatlon Indudes a review of the accounllng reGords kepl by the charity and a comparison of the 17nancial st8lèm8nts pr6senled with those records, 11 also includés consideration of arry unusual items or disclosures in the financjal statements and seeklng explanatlons from the trustees concefnlng any such matters. The procèdura$ undertaken do not provide all thè evidence that wotskl bé required in an audit and ¢onse9uenUy no opinion is given as to whelhei the accoun1$ presenl a 'irue and fair, view and the report 18 limited lo those m8tt8rs set out in the statemenl bélow. In conneelion with our examination, no matter ha$ come to our attention whlch glves us cause to belleve thal In, any material rgspect.. accounting re(Xfyrd8 were not kept in accordance wllh sectioft 386 of th8 Compantes A¢t 20 the financial slalements do nol accord with thos8 accounting records tho finanGsal statements have nol been prepared in accordance with the accounting requirements of section 396 of the Compan*s Act 2006 and with the methods and principteg of the Slatemenl of Recommended Pradire 8ppIic2bl& to charities p¥eparln9 their accounls in aGGordance with the Financial Reporting Slandard applicable in the UK and Republic of Ireland (FRSI 02) there is further information needed for a proper understanding ol Ihe accounts lo be reachod. Ind¢pendent ?xaminefs statement We have no conce shoul e drawn ns and have come across no other matters in ¢onnection wrlh the examinalion lo which attention s report in order to enable a propel understsnding of the fin8nclal statements ID be reached. LY ARK & COMPANY LTD ed Accountants rnegie StrEet Lurgan Co. Armagh BT66 8AS Northern Ireland Date: 1 Novembgr 2023