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Independent Examiners report to the Directors of Oblong Ltd
I report on the accounts of the charity for the year ended 31 March 2016.
Respective responsibilities of Directors and Examiner
The directors, who also act as trustees for the charitable activities of Oblong Ltd are responsible for the preparation of the accounts. The directors consider that an audit is not required for this year under Section 144(2) of the Charities Act 2011, (the 2011 Act) and that an independent examination is needed.
The charity's gross income exceeded £100,000 and I am qualified to undertake the examination being a Chartered Accountant.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination it is my responsibility to:
(i) examine the accounts under section 145 of the 2011 Act;
(ii) to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
(iii) to state whether particular matters have come to my attention.
Basis of Independent Examiner’s report
My examination was carried out in accordance with the general Directions given by the Charity Commission. 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 seeking explanations from you as 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 statement below.
Your attention is drawn to the fact that the charity has prepared the accounts in accordance with Accounting and Reporting by Charities; Statement of Recommended Practice applicable to charities, preparing their accounts in accordance with Financial Reporting Standard (FRS102) in preference to the Accounting and Reporting by Charities; Statement of recommended practice issued in April 2005 which is referred to in the extant regulations but has since been withdrawn.
I understand that this has been done in order for the accounts to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
Independent Examiner’s statement
In connection with my examination, no matter has come to my attention:
(a) which gives me reasonable cause to believe that in any material respect the requirements:
(i) to keep accounting records in accordance with section 386 of the Companies Act 2006;
(ii) to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the
methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities; have not been met; or
(b) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Stuart B Lodge FCA
Stuart B Lodge & Co
44 Bradford Road