Rascal.5 Community I'layLwrvui)
(Company limited by 2uaranteL}
Independen¢ exaininer's report ¢0 the trustee5 on the unaudited finllncial statements of Rascals
Community Playgroup for the yeAr ended 31 August 2025.
We report on the financial statements of Rascals CoTninunity Playgi'oiip foi. the year ended 3 l Aiigust 2025 which
ompri5e the stateinent of fInaiicial activities, tlie balance sheet and the related notes.
Respective responsihililies of Iruslees and examiner
A5 the charity's tTLlStees laiid also the directoi's of the coinpany for the pui'poses of coinpany law) you air respoiisible foi.
tlie pieparation ol. the Iinancial stateinents in accoi.dante with ihe reqEiireinei)ts of Coinpanies Act 2006. Having saiisfied
ourselves that the charitsble Lojnpally 15 not Subject to audit undei. Loinpany law, and is glsbFible for independent
exaininatioii. it is oui. I'esponsibility to'.-
cxamine thc financial stateinent5 uiider section 65 of the Cliarities Act (Nl) 2008.
follow the procediiies laid down in the gcneral dircctions given by the charity Loinmission foi. Norlheim Ireland
und¢i' sectioIi 65{9)(bl of the Chariti¢8 Act (NII 2008
State whether partlcular Inatte13 have come to our iittention.
Basis of iiiilependent examitier's report
We have cxaiknined yoiir chaTity fiiiaiicial stateinent5 a5 reqiiiied under section C)5 of the Charities Act INI) 2008 and our
exaininatioti wa% carried out in accordance witli Ilie genei{Il directlolls given by the CliaTity Comini55ion for Northern
Ireland UTider sectioii 65(9)Ibl of the Cliai'ities Act (Nl) 2008. 'fiie exaininalion in¢luded d I'eview of the accoiitjting
records kept by the ¢hai'ily and a coinpai'ison of tlie linanciÉil stateineiits presented with tliuse record5. li also iiicliided
considei'ation of any ui)usual itejns or disLlosures it] the fiiiancial stateinents and seekllig explanations fi'om you as Lharity
Irustees coiicerniiig aiiy such matters.
Our role is to state whother any material Inatters have Come to our attentioii giving us cause to believe..
l. That accounting records were not kepi in accordance with s¢ctigD 386 of the Coinpanies Aci 2006.
2. That the financial statements do not accord with those accounting records.
3. Tl)at (he financial stateinents do not cojnply with the 8e¢oiiiitiiig I'equireinents of section 396 of the Coinpanies
Act 2006 Jiid with the Inetliods dnd priiiciples of the Charities Slateinent of Recommended Practice applicable to
Lhai'iiies pi-ePdl'Eng theii. fiiiaii¢ial stateinents in accordance with the Financial Repoi1ing Standard applicable in
the UK and Republic of Ireland.
4. That there is further snfoiination needed foi. a proper undeistandiiig of tlie fijwncial slateinent5 to be leached.
Independenl examiner's statenient
Wc havc completed oiir exainination and have no concorn5 in respect of the Inatters { l) to (41 listed above and, in
connection ivitli following the diTe¢tions of thc Charity Comn)ission for Noi'thei'n Iieland, we have found no matlers that
reqlliit dTaW￿ng to your attention.
Chartered Aeeountants
Daled..
MLFarlAn(l Ariiold & Co
Cbai'tereil Accountants
8 Main Street
Neivtoivnstcwart
Co Tyroiie
BT78 4AA
PRge 4