INDEPENDEKf AUDITORS, REPORT TO THE MEMBER AND TRUSTEES OF ECHO ECHO DANCE THEATRE COMPANY OPINION We have audited the financial statements of the Echo Echo Dance Theatre Company for the year ended 31 March 2023 which comprise the Statemenl of Financial Activities, the Balance Sheet, and the relaled noles to the financial statements. including a summary of significant accountlng policles. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards. including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, {United Kingdom Generally Accepted Accounting Practice). In our opinion the financial gtatements give a true and fajr view of the state of the charitable companys affairs as ai 31 March 2023 and of its Incoming resources and application of resourses, for Ihe year then ended; have been proper5y prepared In accordance with United Kingdom Generally Accepted Accounling Practice. and have been prepared in accordance wllh the requirements of the Companies Acl 2006 PINI We conducted our audit in awordance with Internatlonal Standards on Auditing (UK) (ISAS IUKI) and appllcable law. Our responsibililies und8r those standards are further describ8d in Ihe Auditor's responslbilltles for the audil of the financial statements sectlon ol our report. We are independent of Ihe charltable company in accordance with the ethical requlrements thai are relevant to our audit of the flnanclal statements in the UK, including the FRC'S Ethlcal siandard, and we have fulfilled our other ethlcal responsibilities in accordance with these requiremenls. We believe that Ihe audit evidence we have obtalned Is sufficient and appropriate to provide a basis for our opinion. IONS RELATIN INGC ERN In auditing the financial statements, we have concluded that the Trustees. use of the golng concern basis of accounting in the preparaiion of the financial statements is approprlate. Based on the work we have performed, we have not identlfled any materlal uncertainties relatiry to events or condltlons that, individually or collectively, may cast slgnlflcant doubt on Ihe company's ability lo contlnue as a golng concern for a period of al least twelve months from when the financial statements are authorised for issue. Our responsibilitles and the responsibilities of the Trustees Mrfth respect to going concern are described in the relevant secOnS of this report. OTHER INFORMATION The other information comprises the Information included in the annual report other than the financial statements and our auditor's report thereon. The Trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent olherwise explie5tly stated in our report, we do not express any form of assurance conclusion Ihereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent wrth Ihe financial statements or our knowledge obtained in the course of the audit. or otherwise appears to be materially misstated. If we identify such malerlal inconsistencies or apparent materlal misstatements, we are required lo determine whether Ihis gives rise to a material misstatement in the finan¢ial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatem8nt of this other information. we are required to report Ihat fact. We have nothing to report In this regard. -1
INDEPENDENT AUDITORS, REPORT TO THE MEMBERS AND TRUSTEES OF ECHO ECHO DANCE THEATRE COMPANY .......... coTrrfiNUED PINI THER MArrERS PRESCRIBED BY THE COMPANIES ACT 2006 In our opinion. based on the work undertaken in the course of the audit: the Information given In the Trustees, Report for the financlal year for whlch the financlal statements are prepared is consistent with the financial statements. and the Trustees, Report has been prepared in accordance wlth appllcable legal requlrements. MATfERS N WHICH WE ARE REQUIRED T REP RTBYEX EPTION In the light of our knowledge and under*andlng of the charltable company and Its environment obtaId In the course of the audlt, we have not identified materfal misstatements In the Trustees. ReFYJrt. We have nothiro to report In respect of the following matters in relaiion to whlch the Companies Act 2006 requires us to report to you rf, in our oplnion: adequate accounting records have not been kept, or returns adequate for our audit have not been received by us; or the financial statements are not In agreement wlth the accountSng records and returns. or certain disclosures of Trustees, remuneralion specified by law are nol made. or we have not receSved all ol the Information and explanatlons we requlre for our audlt. IBILITI FTR EE As explained more fuSly in the Trustee's responsibilitles statement set out on page 8, the TrU9eS, who are also the directors of the charity for the purposes of company law, are responslble for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparlng the flnanclal statements, the Trustees are responslble for assesslng the charltable company's ablllty to contlnue as a golng concern, disclosing, as applicable, matters related to golng concem and using the golng concern basis of accounting unless the Trustees either intend to liquidate the charitable company or lo cease operations, or have no realistic alternative but to do so. DIT RE IBILrriES F R THEA DIT F THE FINAN IAL TATEME Our oblectlves are to obtain reasonable assurance about whether the financlal statements as a whole are free from material rnisstatement, whether due to fraud or error, and to issue an Auditor's Rewrt that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are consldered materlal If, Indlvldually or in the aggregate, they could reasonably be expected to influence the economic declslons of users taken on the basls of these flnanclal statements. A further descrlptlon of our responsibilities for Ihe audit of the flnanclal statements Is locaied on the Financial ReportirYJ Council's website at: hllpsJlwww.frc.org.uklOur-WorklAudiVAudit-and-assurancelStandards-arKI-guidancelStandards-and-guidanc for-auditorslAuditors-responsibilities-for-auditlDescription-of-auditors-responsibilities-for-audit.aspx. This description forms part of our auditors report. -11-
INDEPENDETrif AUDrroRS' REPORT TO THE MEMBERS AND TRUSTEES OF ECHO ECHO DANCE THEATRE COMPANY .......... coKfiNUED USE OF OUR REPORT This report is made solely to the charitable companys members, as a body, in accordance wlth Chapter 3 of Part 16 of the Companies Act 2LX)6. Our audit vnrk ha3 been undertaken so that we might state to the companys members those matters we are requlred to state to them in an auditorfs report and for no other wtpose. To the fullest extent permed by law, we do not accept or assume responsibilty to anyone other than the company anc5 the companys members as a body, for our audit work, for this report. or for the cpinions we have formed. 4.,dL£ hlln FCA nl oran h If f EF Mccam rl rr -12-