Patricia Farnan FCA MA(Oxon)
The Trustees OneWorldNI Ltd 12 Windsor Avenue Whitehead Carrickfergus BT38 9RX
19 December 2024
Dear Trustees
Whitehead Small World Group Ltd) for the year ending 28 February 2024
the year ended 28 February 2024.
I am a Fellow of the Ins�tute of Chartered Accounts in England and Wales, membership number 1349776, and have many years of experience working as an accountant. I am therefore appropriately qualified to examine these financial statements.
I am friends with John Eversley, one of the Trustees. This is allowable under the charity commission guidelines and does not jeopardise my independence.
I have been invited to take over the bookkeeping of the charity for FY25, which I will accept, this bookkeeping ac�vity has not yet started, and so does not jeopardise my independence
Scope
A set of financial statements were filed with Companies House in October 2024, these did not include an Independent Examiner’s report.
Approach
bank records.
The records kept during FY24 are appropriate for the size and nature of the organisa�on. However, there is an opportunity to keep more suppor�ng documenta�on. I will discuss with the current bookkeeper with a view to implemen�ng when I take over as the bookkeeper.
Patricia Farnan FCA MA(Oxon)
Findings
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accrual, this is an immaterial difference and would not change anybody’s reading of the accounts.
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with the Chari�es Commission, which align them more closely with standard SORP presenta�on. These changes have been discussed in detail with John Eversley in his posi�on as Trustee.
provide a clean report in the financial statements.
I enjoyed performing this examina�on and thank you for the invita�on.
I look forward to working with you more closely as your bookkeeper for FY25.
Yours faithfully
Patricia Farnan