LIThLE ACORNS PLAYGROUP
REPORT OF THE INDEPENDENT EXAMINER TO THE BOARD OF DIRECTORS ON THE
UNAUDITED FINANCIAL STATEMENTS OF LIThLE ACORNS PLAYGROUP
In order to assist you fulfil your duties under the Companies Act 2006, 1 have compiled the
financial statements of Little Acorns Playgroup for the year ended 30 September 2022, set out
on pages 5 to 11 from the accounting records and information and explanations you have given
to me.
Res
ective res
onsibilities of directors and examiner
You have acknowledged on the balance sheet as at 30 September 2022 your dutyto ensurethat
the Company has kept adequate accounting records and to prepare financial statements that
give a true and fair view under the Companies Act 2006. You consider that the Company is
exempt from the statutory requirement for an audit for the year and that an independent
examination is needed.
Having satisfied myself that the charity is not subject to audit under company law and is eligible
for independent examination, it is my responsibility to:
Examine the accounts; and
State whether particular matters have come to my attention.
Basis of inde
endent examiner's re
ort
An examination includes a review of the accounting records kept by the charity and a
comparison of the accounts presented with those records. It also includes consideration of anv
unusual items or disclosures in the accounts and seeking explanations from you as 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 accounts
present a 'true and fair view, and the report is limited to those matters set out in the next
Statement.
Inde
endent examiner's Statement
In connection with my examination, no matter has come to my attention:
{11 Which gives me reasonable cause to believe that in any material aspect the requirements:
To keep accounting records in accordance with section 386 of the Companies Act 2006:
and
To prepare accounts which accord with the accounting records, comply with the
accounting requirements of section 396 of the Companies Act 2006 and with the
method5 and principles of the Statement of Recommended Practice: Accounting and
Reporting by Charities
have not been met; or
121 To which in my opinion, attention should be drawn in order to enable a proper
understanding of the accounts to be reached.
Signed:
Mark Harvey
Chartered Accountant
3 Grange Road
Coleraine
BT52 ING
Dated: 16 January 2023