2022-08-31-annual-return

Rascals Community Playgroup (Company limited by guarantee) Independent examiner's report to the trustees on the unaudited financial statements of Rascals Community Playgroup for the year ended 31 August 2022. We report on the financial statements of Rascals Community Playgroup for the year ended 31 August 2022 which Cotnprise the statement of financial activities, the balance sheet and the related notes. Respective responsibilities of trustees and examiner As the charity's trustees (and also the directors of the company for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of Companies Act 2006. Having satisfied ourselve5 that the charitable company is not subject to audit under company law, and is eligible for independent examination, it Is our responsibility to-_ exarnine the financial statements under section 65 of the Charities Act (Nl) 2008. 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 (Nl) 2008 state whether particular matters have come to our attention. Basis of independent examiner's report We have examined your charity financial statements as required under section 65 of the Charities Act (Nl) 2008 and our 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 (Nl) 2008. The examination included a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also included consideration of any unusual items or disclosures in the financial statements and seeking explanations from you as charity trustees concerning any such matters. Our role is to State whether any material matters have come to our attention giving us cause to believe.. l. That accounting records were not kept in accordance with section 3 86 of the Companies Act 2006. 2. That the financial statements do not accord with those accounting records. 3. That the financial statements 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 financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland. 4. That there is furtheT infonnation needed for a proper understanding of the financial statements to be reached. IJRdependent examiner's Statement We have completed our examination and have no concerns in respect of the matters (l) to (4) listed above and, in connection with following the directions of the Charity Commission for Northern Ireland, we have found no matters that require drawing to your attention. Chartered Accountants Dated: 2£ 013 McFarland Arnold & Co Chartered Accountants 8 Main Street Newtownstewart Co Tyrone BT78 4AA Page 4