Independent examiner’s report to the trustees of Ballymacash Playgroup
I report on the accounts of the Trust for the year ended 31 July 2024, which are set out on pages 1.
Respec�ve responsibili�es of trustees and examiner:
As the charity’s trustees you are responsible for the prepara�on of the accounts. The charity’s trustees consider that an audit is not required for this year under sec�on 65(2) of the Chari�es Act (Northern Ireland) 2008 and that an independent examina�on is needed.
The charity is preparing income and expenditure accounts.
It is my responsibility to:
-
examine the accounts under sec�on 65 of the Chari�es Act (Northern
-
Ireland) 2008
• follow the procedures laid down in the general Direc�ons given by the Charity Commission for Northern Ireland under sec�on 65(9)(b) of the Chari�es Act (Northern Ireland) 2008
- state whether par�cular maters have come to my aten�on.
Basis of independent examiner’s report:
I have examined your charity accounts as required under sec�on 65 of the Chari�es Act and my examina�on was carried out in accordance with the general direc�ons given by the Charity Commission for Northern Ireland under sec�on 65(9)(b) of the Chari�es Act.
My examina�on included a review of the accoun�ng records kept by the charity and a comparison of the accounts presented with those records. It also includes considera�on of any unusual items or disclosures in the accounts and seeking explana�ons from you as trustees concerning any such maters.
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 maters set out in the next statement.
My role, as the independent examiner, is to state whether any material maters have come to my aten�on which gives me reasonable cause to believe:
(1) the accoun�ng records were not kept in accordance with sec�on 63 of the Chari�es Act 2008.
(2) that the accounts do not accord with those accoun�ng records.
(3) that the accounts do not comply with the accoun�ng requirements of the Chari�es Act.
(4) That there is further informa�on needed for a proper understanding of the accounts to be reached.
Independent examiner’s statement:
I have completed my examina�on and have no concerns in respect of maters (1) to (4) listed above and, in connec�on with the following Direc�ons of the Charity Commission for Northern Ireland, I have found no maters that require drawing to your aten�on.
Jennifer Carvill
29 Drumard Drive Lisburn BT28 2HY
31[st] December 2024