2023-08-31-annual-return

Little Friends Playgroup INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES OF LITTLE FRIENDS PLAYGROUP We have examined the financial slalemonls of tho Gharity for Iho financial year ended 31 August 2023, which comprise the FinanGial Slalemenls and the related notes. This report is rnad8 solely lo thè charity's mèmbp.r8, as a body. in arcordance with tho Chariligs Act INorth8m Ireland) 2008. Our work has been undertaken so that we might compile the financial slalemenls that we have been @ngaggd lo coiiipilè. repoil lo Ilie Board ol Tiuylees Ilidl we have done su, arid Slate Ilivse mallerb Ilidl w8 hav8 agr8ed lo slate lo them in this report and for no other purpose. To the lullesl exlenl permitted by law, we do not accept or assume responsibility lo anyone olh8r than th8 charity and the charity's membars, as a body, lor our work, or for thi5 roi)url. Respectlve responslbllltles of trustees and examlner Tho charily's Irusloos ara rosponsible lor Ilio proparalion ol the linancial slalgfflgnls in accordancg with thè requirements of the Charities Act (Northern Ireland) 2008. The charity's Iruslees consider that an audit is nol required for Ihis financial year linder Ihe Charilies Act INorlliern Irelandl 2008 and Ihal an ind8pend8nl exatninalion is required. 1115 UUI Tesponsibilily lo.. oxamine the financial slalernènls under section 65 01 the Charities Act., follow tho procedures laid down by the general Direclions given by the Charity Commission lor Northem Ir@land und@r sèction 65igiibl of the ChiE rilies Acl., and slalo wholher particular malleis have com(4 to our allenlion. Basls of independent examinerfs report Wo l)¢ive exdmiiigd your charily fiiian¢ial slaleinonls as required undor section 65 01 Ihe Chaiilies A¢1 and our examinalion was carried out in accordanre willi the general Directions given by Ihe Charily Commission lor Noril)ern Ireldiid urider seGliuii 651gllbl ol Ilie G17drili?s Acl. An oxafflirialion includes a 18view of Ilie acLounlirig recoids kepl by the charity and a comparison ol tho financial slalemonls prosonlod with Ihoso rècords. 11 also includès consideration of any unusual items or disclosuies in the financial slalemenls aiid seeking explanations fiom the Iruslees conc@rning any such mallers. The procedures undertaken do nol provide all tho evidénce Ihal would b@ r8qiJir?d in an aijdil and consoqiJr)nlly nr) opininn is givpn a.q In whplhp.r Ihp Acr.oiinls pio8onl a 'lriJp and lair vi8W and the roport is limilod lo Ihoso mallers sel out in the slalemenl bolow. In connoclion with oiir @xaminalion. no maller has come lo our allonlion which oives us causo lo beliovo that in. any material respocl-. accounting records wore not képl in accordance with section 63 of the Charities Acl the financial slalemenls do not accord with Ihoso accounting records Ili& firiancial slalomenls havo nol been pr@pared in accorddnce wilh the Slaleinonl ol Recommended Piaclicg applicable lo charilios preparing Ihoir accounts in accordance with the Financial Reporting Standard applicable in the UK diid Republic ol Irvland IFRSI 021 Ih8re is lurther inlormalion needed lor a proper undeislaiidino ol Ilie accounts lo be reached. Independent examlnets statement W8 havo no ¢oncoms and liave corn8 acioss no other mallers in conneclion wilh the exan)inalion lo wliich allenlion should be drawn in Ihis reporl in order lo enable a prop8r underslandinq ol tha financial slalemenls lo be reached. MICHAEL DRUMM FCCA 30a Gorlin Road Om3gh Co Tyrone 8T79 7HX Date: 9 April 2024