2025-09-30-annual-return

llldepend￿t exwniner's report ttb the tharity trnstees of Sphua Limited l ffp)rt on the aLX0u￿ ofthe company forthe year 30 Swember 2025 on pages 7 to 12. Respecti￿ rwonsibilities of Ch￿lty trustees and euminer As the chatity tTUSt¢¢s (and also the di￿1¢1¥ of the comp3ny for the PU￿ of company law) you are responsible forthe preparalion of th¢ acwunts in w)nlanct with the requirements of the Companies Alt 2006. Havin8 satisfied myself that the ¢h•ity is subject to ￿dit wider company law, and is eligible for independent examinatioffj it is my respN)nsibility to: Examine the a¢coutts wthr #ion 65 ofthe C]wities Act Follow the procedurrs laid down in the genera] Directions given by the Commission under section 65(9)(b) of the Charities Act State whether particular Matt¢￿ have com¢ to my attention. Basks of indwdent exAminer's report I hav¢ examined your Lknlty a8 requATed Under sei#ion 65 of the Charities Act and my cxamination was carried out in aCc￿rdanCe with the general Directions given by the Charity Crnission for North¢m ￿1alld under se¢tion 65(9Xb) of Ihe Clwities ACL The examination included a Teview of the accountin8 records kept by th¢ th￿lty and a ￿mpariSon of th¢ accounts presented with those records. It also induded c4)nsideration of any unusual it¢ms or disclosuRs in the accowits. and seeking explanations from you as charity t￿￿ rA)ncerning any such matters. My role is to sl¢ whether any maknial matters have LM)me to my attention 8ivin8 me cause to believe: l. That accounting ￿￿rdS wer¢ not in xj)rdan￿ with section 386 of the Companies Act 2006 2. That the accounts do not ac¢ord with thos¢ ￿ullting reco 3. That the accounts do tEOt comply with the a¢Lx)unting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Clwitics Statement of Recommended Pta¢tice applicabl¢ to charities p￿p￿Illg their ac￿￿nts ill accordanc¢ with the FuwIci￿ Rep)rting standa￿ applithle iti the UK and Republic of Ireland 4. That there is ￿rther ltfftim￿tL0n needed for aproFw und¢tsthn8 ofthe wunts to b¢ Keached. Indepffident ¢x•min¢r'$ statement I have completed my ¢xamin*ion and have no concerns in respect of the matters (l) to (4) listed above and. in connection with followin8 the Di￿¢110￿5 ofth¢ Clwity Commwion forNorthern treland. I bave Reti￿1 Chartered AcL4)untant 17 Grnys Hill. Bangor, Co Down 18 February 2026