2023-06-30-annual-return

Belmont Playcare Independent Examinerfs Report to the Trustees of Belmont Playcare I report on the accounts of the charity for the year ended 30 June 2023. which are set out on pages 8 to17. Respective responsibilities of trustees. and examiner The charity's trustees,, who are also the directors of Belmont Playcare for the purposes of company law, are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 65(2) of the Charities Act (Northern Ireland) 2008, the 2008 Act 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 responsibilty to: (i) examine the accounts under section 65(3)(a) of the 2008A¢' (li) to follow the procedures laid down in the general Directions given by the Charity Commission under section 65(9)(b) of the 2008Act' and (iii) to stste whether particular matters have come to my attention. Basis of independent examinerfs report My examination was Gaffied out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented wtth those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The prooedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as towhether the accounts present a 'true and fair view, and the report is limiied to those matters set out in the next statement. Independent examinerfs statement In connection with my examination, no matter has come to ry attention". (a) which gives me reasonable cause to believe that in any material respect the requiremenls: 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 wf(h the accounting reqL4irements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice.. Accounting and Reporting by Charities; have not been met or (b) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. R. Colin Stewart FCA for and on behalf of Guardian Chartered Accountants 2 William Street Newtownards Co. Down BT23 4AH Date: 16 October 2023