## **Independent Examiner’s Report** 

Owenkillew Parent & Toddler Group 

Charity Number: 105132 

Financial Year: 1 August 2024 – 31 July 2025 

I report on the accounts of Owenkillew Parent & Toddler Group for the financial year ended 31 July 2025, which comprise the Income & Expenditure Account and the supporting financial statements. 

## **Respective Responsibilities of Committee and Examiner** 

The organisation’s committee is responsible for the preparation of the accounts. 

I have been appointed as Independent Examiner to review these accounts and to report whether any material issues have come to my attention. 

My examination is carried out in accordance with guidance for Independent Examiners of small charities and voluntary groups. An examination includes a review of the accounting records kept by the group and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts. 

## **Basis of Independent Examiner’s Statement** 

My examination consisted of: 

Reviewing the bank statements for the period. 

Checking that income and expenditure were appropriately recorded. 

Confirming arithmetic accuracy of the accounts. 

Reviewing the opening and closing balances. 

Identifying any discrepancies requiring reconciliation. 

## **Independent Examiner’s Statement** 

During my examination, no material issues came to my attention that give me cause to believe that the accounts have not been prepared properly in accordance with the group’s records. 

Subject to this matter, I have found no evidence of misstatement and the accounts appear to reflect the financial activities of the group for the year. 



## **Conclusion** 

In my opinion, based on the information and explanations provided, the accounts are in agreement with the underlying records, but additional bank statements are required to complete a full reconciliation. 

## **Independent Examiner’s Details** 

Name: Kerry Fagan 

Professional Status / Qualification: Youth & Community Development 

Independent Examiner 

Address: 3 MClay Park, Omagh, Co.Tyrone 

Date of Report: 16/05/2026 

Signed: