Little China Dog Rescue
Independent Examiner's Report to the trustees of Little China Dog Rescue
I report to the trustees on my examination of the accounts of Little China Dog Rescue for the year ended 30 April 2025.
Responsibilities and basis of report
As the charity trustees of Little China Dog Rescue you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act (Northern Ireland) 2008. You are satisfied that the accounts of Little China Dog Rescue do not require an audit under section 65(2) of the Act and that an independent examination is needed.
I report in respect of my examination of the Little China Dog Rescue's accounts carried out under section 65 of the Charities Act (Northern Ireland) 2008. In carrying out my examination I have followed the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act (Northern Ireland) 2008. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the next statement.
Independent examiner’s statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept as required by section 63 of the 2008 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination.
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there is further information needed for a proper understanding of the accounts to be reached.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
) Philip Nixon ACA Independent examiner Hamilton Morris Waugh
Chartered Certified Accountants 34 Dufferin Avenue Bangor Down BT20 3AA
12 December 2025
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