Belmont Playcare Independent Examiner’s Report to the Trustees of Belmont Playcare
to| —17. on the accounts of the charity for the year ended 30 June 2025, which are set out on pages 8
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 responsibility to: (i) | examine the accounts under section 65(3)(a) of the 2008 Act; (ii) to follow the procedures laid down in the general Directions given by the Charity Commission under section 65(9)(b) of the 2008 Act; and
-
(iii) to state whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried 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 with 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 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.
Independent examiner's statement
-
In connection with my examination, no matter has come to my attention:
-
(a) which gives me reasonable cause to believe that in any material respect the requirements:
-
0) 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 methods and principles of the Statement of Recommended Practice: Accounting andReporting 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: 20 October 2025
Ts