Dromore Childcare Centre Report of the Independent Examlngr to the Trustees of the charitable company on the accounts for the year ended 31 August 2023 I report to the Trustees on my examination of the finanal statements of the charitable company on pages 11 to 33 for the year ended 31 August 2023 which have been prepared in accordance with the Charities (Northern Ireland) Act 2008, as amended (the Act) and with the Financial Reporting Standard 102, lèftectivè 1st January 20161 as modifiedby FRS 102 SORP Istatement of Recommended Practice for Accounting and Reporting by Chariliesl 2015, las amended by th6 Bulletin issued in October 2018 and applibI lo all accounting periods beginlling on gr after 1st January 20191, (The SORPI, published by the Charity Cornmission in Northem Ireland ICCNII . and under the historical cost convention and the 8wunts.ng policies set out on page 19. Respectlve resprjnsibilttitrs of thè Trustees and the Indèpendent ExamFner and the basis of the report As described on page 7, you, the ebaritatAe comp8nls Trustees, who are also the Directors of the Company for the purposes ol Company law, are responsible for the preparab.on of the finanaal statements in accordance with the Companies Act 2006, the Charities (Northem Irel8ndl AGt 2008, as amended and all othèr applicable law 8nd with United Kingdorn Generally Accepted Accounting Practice, applieablÈ to smaller eNb'ties, and for being sab"sfied that the financial ststements give a true and fair MÈW. Th8 Trustees consider that the audit requirement of 65121 ol The Charities (Northern Irelandl Act 2008, as arnended IThe Actl does not apply, and that there is no requirement in the tnemorandum and articles of the charity for the condu¢ting of an audit. and that the accounts do not require an audit in accordance with Part 16 of the Companies Act 2006 and that no member or rn8mbers h8ve requested an su(Jit pursuant to Sects"on 476 of the Companies Act 2006. As a rx)nsequence, the Trustees have elected that the financial staternents be subject to independent examination. Having satisfied rnyself that th6 finanaal statemènts are not required to be audited under any legal pr()vision, or otheISe, and are eligible ft>r independent ex8mination, it is my responsibility to'.- al examine the finanaal statemtrnts of the charity under Section 65131 of the Act., bl follow the applicable piocedurèy in the Directions to IndepEndent Examiners made by the Charity Comrnission in Northern Ireland and., cl slate whether particular mattfyrs have come to my attention. Basis of Independènt Examinerfs Statement and scopè of work undertaken I conducted my examination in a¢0)rdan with tho Directions to Independent Examin6rs rnade by the Charity Commission in Northern Ireland, setbng out the duties of an independent examiner in relation to the conducting of an independent ex8minatson. An indepencjent examination includes a review of the accountin9 records kept by the charitsble company and of the accounting systems ernOYed by the charitable company and a comparison of the financial staternents presented with those records. It also indudes ctsnsideratitrn of any unusual Iterns or disclosures in the financial ststements, and seeking explanations from you. as Trustees, conceming such matters. The purpose of the examinats'on is to establish as lar 8$ possiblè that there have been no breaches of charity legi$lats"on and that, on a test basis of eviden relevant to the amounts and dis¢losures made, the finanaal ststemenk comply with the SORP. The procedures undertaken do not provide all the eviden trat would be required in an audit, and information supplied by the TtU5tge$ in the course of the examination is not subjected to audit tests or enquiries and does not cover all the rnatters that an auditor would consider in arriving at an opinion. The planrTring and conduci of an audit goes beyond the limited assurance that an independent examination can provide
Dromore Childcare Centre onsequgndy, I do not express 8n audit opinion on the view given by Ihe financial statements, and in particular, I 8xpress no opinion as tts whether the financial statements give a true and fair view of the affairs of the Charity, and my r¢port is lirnited to thé matters sét out in the statement below. I planned and perfomied rny exarnination so as to sabsfy myself that the objectives of the independent examination ar8 achieved and beforè finalising the report l obtained written asSuranS from the Trustees of all material matters. Independ*nt Examinerfs Statèment, Raport and Opinion Subject to the limitstions upon the scope of my work as detailed above, I have completed my examination.. and can nfirm that- The accounts of this charitable company are not required to be audited under Part 16 of Companies Act 2006.. This is g report in fespect of an examinab.on carried out under 65131 of the Act and sn accordance with Directions to Independent Examiners made by the Charity Commission in Northern Ire18nd whith may be 8pplicable,' and that no material matters have Come to my attention in connection with the examin8tion giving me cause to believe that in any material respect- accounting records were not kept in respect of the charity as required by Section 386 of the Companies Act 2006 and Seth'on 63 of The Charities (Northern Ireland) Act 2008, as amended", when preparing 8Ctx)unts on an accruals basis, to prepare finanaal staternènts which 8e£trrd wth the accounting records and comply with the accounts.ng requirements of the Act and the Flegulations setting out the fom and content of charity accounts., have begn prepad in accordance with the methods aNd principles set out in thts FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by charits.esl 2015, las amended by the Bulletin issued in Octob¢r 2018 and applicable to 851 a¢counb"ng periods beginning on or after 1st January 20191. (The SORPI. h&ve been prepared in 8ccordanc8 With the methods and principles sel out in the FRS 102 SORP (Statement of Recommefided Practicè for Accounting and Reporting by Charities) 2015, las amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 20191, IThÈ SORPI. have not been met or to which, in my opinion, attenb.tsn should be drawn in my report in order to enable a proper understanding ()f the accounts to be reached. Signod..- Rory Gormley- Independent Examinèr Member ol the Institute of Finanaal Accountants 37A Main str¢el Dromoie Omagh County Tyrone BT78 3AE This report was signed on 30 April 2024 10