PLAYFORSTRAYS INDEPENDENT EXAMINER’S REPORT
Independent examiner’s report to the director of PlayforStrays on the preparation of the unaudited statutory accounts for the year ended 31 March 2023.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of PlayforStrays for the year ended 31 March 2023 as set out on pages 8 – 12 from the charity’s accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of PlayforStrays, as a body, in accordance with the terms of our engagement letter dated 1 October 2022.
Having satisfied myself that the charity is not subject to audit and is eligible for an independent examination, it is my responsibility to:
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A. Examine the accounts under Section 65 of the Charities Act
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B. Follow the procedures laid down in the General Directions given by the Charity Commission for Northern Ireland under Section 65(9)(b) of the Charities Act
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C. State whether particular matters have come to my attention
Basis of the independent examiner’s report
I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general directions given by the Charity Commission for Northern Ireland under Section 65(9)(b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of an unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters.
My role is to state whether any material matters have come to my attention giving me cause to believe that:
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The accounting records were not kept in accordance with section 386 of the Companies Act 2006
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That the accounts do not accord with those accounting records
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That the accounting records do not comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Charities Statement of Recommended Practice applicable to Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
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That there is further information needed for a proper understanding of the accounts to be reached
Independent examiner’s statement
I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention.
It is your duty to ensure that PlayforStrays has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of PlayforStrays. You consider that PlayforStrays is exempt from the statutory audit requirement for the year.
DJB Accounting Ltd 34 Knockmoyle Drive Greystone Road Antrim BT41 1HE
31 January 2024