INDEPENDENT DIT PORT ECXO ECHO D THE MEM E THEA ER AND TR We have a￿llIed the tinanclal statemènts of the Echo Echo Dance Theatr? Company for the year endwj 31 March 2024 whlch comprlse the Slaiemem of Flnancial Aciiwlles, the Batance Sheet, and the relaiea r￿te8 tt) Ihe financial statements, Includlng a summary of 8ignlficant aGcounting F)olloes. The flnandal r8pDrting framework that ha8 b8en applled in their preparation Is applicable law and United Klng(k)m Accounti Standards. InCI￿J1ng Flnancial Reporting Standard 102 'T￿￿ Flnanclal Roportino Standard appllcable in the UK and Rgpublk ol Ireland. (United Kingdom Generally A¢c8Pled Accounllng Pracllce). In our or4nlon th• financhl statements '. gfve a irue and falr vlew Of Ihe 8tate of the charttable companys affalrs as at 31 March 2024 and ol Its ncomlng resour￿6 and appIl￿tIon ol re8our6es. tor Ihe year Ihen 8fKled' have been properly prepared In acGordarKe UnltBd Klngdom Generally Accepted Accountlw PrAthico; have be￿ prepared in accordance the requlr6mont8 of the Companles Act 2006 We GgfKIuGied our audlt In a¢cordanc8 w￿h Irrt8mallonal siandArdB on Auditlng {UK)118Ag (UK)) and 8ppllcable law. Our respon81bllitle8 under those standard6 are lurthgr descrlbed In the Audllofs respon8lbilitles lor the audot ol Ihe Ilnancial statements sectlon of our report, We are Independ8nt of Ihe charll8bl8 company In accordance wtth the ethlcal requlrements thot are relevant io our audM of the flnanclal statements In the UK. Inckniing th8 FRC'8 Ethlcal Standard, arKI we have lultllled our other ethlcal responslblllties In accorda￿& wlth Ihese requlrements. We bellove Ihat the audtt evldenGe we have obtalned Is Buffldenl approprlale to provlde a basls for our Oplnlon. In audlling Ihe flnarKlal stalemgnts, we have conduded that the Trustees, use of the golno corrArn ba6ls of accountlrvJ In the preparatlon of IIN8 financlal staternenls Is appioprlate. Based on the work we have performed. we have not Id8ntlfl81l any matortat uneortgJntie8 relatlng to fftnts or condlllons that, indivKlually or collocdvely. may ca$t 8ignificanl doubt on the ¢ompanl8 aksllty to contlnue as a going concern for a period of at le￿ ￿e1ve months from when the financial statements are authoriged for188ue. Our r6sp)nsibbllllos arKI tho fe8pon81blllle8 of the Trustees w51h respect to going con¢grn are d88crfbed In the relevant sections of thls report. Tha othor Informatlon compii8e8 the inforrnat￿n Induded In the annual report olher Ih8n the flnancl Stalemgnts and our auditor's report thereon. The Trustees are responslble lor the other informallon conlalned wlthln the annual report. Our ¢)plnlon on the flnancial statements does not cover the other informallon and, excepl to the extent otherwise expll¢rtly stated in our report, we do noi express any torm of assurance onclusion thereon. Our r8sponslbility is to read the other informatlon and, In dolng $0, Conslder whether the Other inlomiatlon L8 matèrially incor6lstent with the financial statèments or our knowledge obtained in the course of the audtt, or olhen*vlse appears to be materlally mlsstated. If we Identity Such material InGonslslenGlos or aFparent material mlsstal8m8nts, we ar8 r8quired lo dtherffline whothor thlg glve8 rf88 to a material misstatement in the tInanC￿ statements themselves. If, based on the WO￿ we have perf0m1￿, we ¢ondude that there Is a material mlsstatement of thls ot￿r inlomiatlon, we are required 10 report thal fact. We have noihlng to report in thls regard. IND DENr TO THE ER UST PINI N OTHER AThERS PRESCRIB YTHE In our oplnlon, based on the work un(Jertaken Sn tha courso of th8 audit: the inlonnatlon glven In Ihe Trusteg5' Fleport lor the linancid year for vthlth the flnancial statements are preporeo Is consi￿en1 witn the Ilnandal stai8ments', and the Trustse8' Report has ￿en prepared In a¢(yJrdance *ilh aFvllcable legal r￿UIreMents. UIAED RTBYE In the light of our knovAodae a￿1 understandlno ol the charrtatle cornpany and Its onvironmont obtainod In the course of the audtt, we have not idgntified malor1￿ m186tatements In the Trusle6s' Report. We have nothlng to rw)ort In respect of t￿ lollo*lng matter8 In relaiion to whlch Ihe Companlos Aet 2006 roquires us io report to K, In our opinlon: adequate ac(x)unllng records have not been kept, or returns adequat• tor our audlt have noi been recelvod by u8; or Ihe flnancial stat8m8nt8 are noi In agreèment wllh the accounting re¢¢rd8 arKI returro; or certaln dlsclosures of Trustees. remun9ratlon 8peclfled by law are not made: or we have r￿t r￿e1Ve￿ all of the Inlormatlon and explanalions r8qulre for our audlt. AS explalned more fulty In th8 Trust88'8 re8ponsibllltle8 8tat•ment J•t out on page 5, the Tru8tee8, who are also tha dirgctors of the charlty for tho purpo888 ol company law, are responslble for the preparallon of Ihe ffinancial stataments and for belro satisfled that Ihey glve a Irue and falr vlow, and for such Inlemal ¢ontrcA as the Trustees determlne is nec8s8ary to 8nable th8 preparatlon ot tinanclal statements that are free from matertal mhsialemenl. whether due lo fraud or error. In prepartng the flnancl8f stat8ments, Iho Trust998 aro respon$lbl8 for a98eB8ino thé charitable eompan5ls abllrty lo wntlnue as a 9olng conGern, di8cIo8lng, as appllcable, matters relatecl to goSng concern and u61ng the going concern ba818 01 accountlng unless the Trustees etlher Intend to Ilquklate the charllable company or to ceage operatlon8, or have no reall$tlc atternallve bul to dej 80. 18ILITI TEME Our oblectlves are to oblaln reasonable assurance about whether the flnanGlal statemen15 as a whde are free Irom rnaterlal mlsstatement, whether duo to fraud or error, and to Issue an Audiior's R8POrt Ihai Includes our opinlon. Flaasonable assurance L8 a hlgh level of assurarK￿, but18 not a guarantee that an audit corKJucted In accordance with ISAS (UK) will always deteGI a maierlal mlsstalemenl when ft exlsis. Migstatements can 8ri86 from fraud or error and are consklered materlal If, Indlvldually or In the aggregatg, they could r8asonably be expected to influence the economic declslons of users taken on the basls of these tInar￿al statements. Irreoularities. includirKJ fraud. are instances ol non-coMtylar￿ wtth laws and regulallons. We deslgn ocedures in lin8 wth our respmsibilities. oudlned above, to delect material mlsstatemenls in resp8Ct of Irregularltles, Sncludlng Iraud. The speelflc procedure8 for this engagèment and Ihe exterrt to whlch these are capable of deiething irmgularltlos, includlng fraud is détalled below.. DEP NDEKf AUDrr EP O DANCE THEAT OTHE BEA ANY. EES . coKriNUED Revigmrfng the full linanclal statement élsclosures and testing to supporting documentth'on to assess mplIar￿ with provision8 of relevant laws and regulation8 descrlbed as havlng a dlrect ellect on the financial statèments; Enquiring of management c¢nGerns of actual and poienllal Ihlgatlon and dalms and di$￿SSIng with management how they Klentrfy, as8e$8 and respond to fraud risk; Pérforming Ènaloical procadures to identlfy any unueud or unexp6ct&d rolation8hip8 that may IrKlir*te rl8ks of materlal mlssthtement due to fraud., In addressing the risk of fraud thr￿0h management ovethde of controls, t88ting the appropdaten888 01 lournal entries and Oiher adjustments. assesslng whether the judgemènt made In maklng accountlng 88tlmat85 are Indkaiive of a potentlal blas,. arxl evduatino buslness ratlonale of any slonificant transactlons that are unusual or outslde the nOrrn￿ coufbo of bu8lno6s. Wo also communlcated relevant identlfied laws and regulatlons arKI ptstendal Iratxl rlsks to all eroaoement team members and remalned alert lo any Indloallon8 of Iraud Dr n0ncompl1an￿ with laws and regulati¢)ns thrwgk>ut the audit. Because of Ihe Inherent Ilmllations ol an audlt, there Is a rl8k thai w8 wlll del8￿ all Irragularftios IncluthrYJ I￿se leadlna to a materfal misstatement In tho finAnalal stat8ment8 or non