**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** 

1. accrual, this is an immaterial difference and would not change anybody’s reading of the accounts. 

2. 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