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