I report to the Board on my examination of the financial statements of the Company Limited by Guarantee for the year ended 31 March 2025.
Respective responsibilities of the Board and the Independent Examiner and the basis of the report
The Directors of the Company for the purposes of Company law, are responsible for the preparation of the financial statements in accordance with the Companies Act 2006, and all other applicable law within United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities. And for being satisfied that the financial statements give a true and fair view.
The Board consider that there is no requirement in the memorandum and articles of the company for the conducting of an audit, and that the accounts do not require an audit in accordance with the Companies Act 2006 and that no member or members have requested an audit. The company is not a regsitered charity and therefore does require to comply to the Charities Commission SORP 2019. As a consequence, the Board have elected that the financial statements be subject to independent examination.
Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:-
a) examine the financial statements of the orgnisation
b) compare the financial statements with underlying records
c) identify any material inconsistencies or concerns
Basis of Independent Examiner's Statement and scope of work undertaken
An independent examination includes a review of the accounting records kept by the Company Limited by Guarantee and of the accounting systems employed by the Company Limited by Guarantee and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as Directors, concerning such matters.
The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Board in the course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide.
Consequently, I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the organisation, and my report is limited to the matters set out in the statement below.
I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtained written assurances from the Board of all material matters.
Independent Examiner's Statement, Report and Opinion
Subject to the limitations upon the scope of my work as detailed above, I have completed my examination: and can confirm that:-
The accounts of this company are not required to be audited under Part 16 of the Companies Act 2006;
This is a report in respect of an examination carried out in accordance with agreed-upon procedures;
and that no material matters have come to my attention in connection with the examination giving me cause to
believe that in any material respect:
- accounting records were not kept in respect of the organisation as required by Section 386 of the Companies Act 2006;
- the financial statements do not accord with those records; or
- the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in section 396 of the Companies Act 2006 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;
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 financial statements to be reached.
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Emma D'Aubyn - Independent Examiner
ICAEW Chartered Accountant
Mutu Accountancy Ltd
1.07 Newark Works
Foundry Lane
Bath
BA2 3DZ
This report was signed on 30/10/2025