2024-03-31-annual-return

NEW LODGE ARTS INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF NEW LODGE ARTS Use of our report This r8POrt is made solely io the charltable company's mernbers, as a body, In accordance wlth Chapter 3 of Part 16 of lh8 Compan[85 Act 2006. Our audit work has been undertaken so that w8 mlght stat8 to thé charitable company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and tha charitable ¢ompany's members as a body, for our audit work, for Ihls raport, or for the opinions w8 have fom8d. Mr Nlgel Moore FCA {Senlor Statutory Audltor) for and on behalf of GM¢G BELFAST 14 January 2025 Chartered Accountants Statutory Auditor Chartered Accountants & Slatulory Auditor Alfrèd Housa 19 Alfred Street Belfast BT2 8EQ 11 Alfred House 19 Alfred Street BEiJfAsT Ff2 8EQ DX3910 NR Belfust 50 CenturyHouso 40 Crcsccnt Bu$lness Park USBURN BT28 2GN 17 Manderfllc Strcct PORTADOWN Craig&v(>n BT62 3PB Td: t44 (0)28 90311113 [phone] OTn Tcl: +44 {0)28 9260 7355 +44 {0)28 9260 1656 Tel: [phone] Fax: [phone] Charit￿d_.￿CeOuiIknnts Iitwyti4rylJikndiioTS l thJrtorcd1.a%sldi'i￿rs I roTph81eA￿0￿h¢Lrtts CNfLfi48 1rtliilAnAino¢fe￿rf. Gn)uplJmilod.RcgNo.. NIuag6CiO.LislofThnXaOmnvHi￿l4L￿￿I ￿lIsILl￿7&ff1 W￿L'redi0￿￿a￿¢AI1(1ll iiwrLhJ' IhclN#ftill￿thfchlirfvftX1AI￿&lln14lfiL%1n Ir¢lind ANILYn￿rOfT￿e.' .AIYarklMiilt￿I1￿II￿c0[ IniicprhiltiilAcLDUI)tinsfitilk8

QIIAATSXD ArttyiiwrAwr• NEW LODGE ARTS INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF NEW LODGE ARTS Extènt to whlch the audlt was consldered capable of det6ctlng Irregularltles, Includlng fraud We identify and assess the rlsks of material misstatement of th8 financial stat8m8nts, whether due to fraud or error, and Ih6n design and perfomi audit proc8dur8s responsive to those risks, including obtaining audlt 8vldence that is sufficlent and appropriate to provide a basis for our opinion. In identifying and assessing potantial risks of material misstatement in respect of irregulari118s, includlng fr8ud and non-complian¢es wlth laws and regulations, we Considered the following.. The nature of the industry and sector. control environment and business performance, including the company's remuneration poliGies for directors, bonus18V81s and performanc8 targets, if any; Results of our enquirles of management about their own identification and assessment of the risks of irregularities. Any matters we identified having obtained and reviewed the company's documentation of their polici8s and procedures relating to.. Identifying, evaluating and complying with laws and r8gulatlons and wh8ther they were aware of any instance of non-compliance., Delecllng and respondlng to the risks of fraud and whether they have knowledge of any actU81. suspected or alleged fraud: and The internal controls 8Stabllshed to mitigat& risks of fraud or non-complianc8 With laws and regulations; The matters dlscussed among the audit engagem6nt t8am r8gardlng how and where fraud might occur In th8 financlal ststements and potentlal Indlcators of fraud. As a result of these procedures, we considered the opportunities and incentives that may 8XlSt within the company for fraud and identified the greatest potential for fraud in income recognition. In common with all audits under ISA9 (UK), we arg also required to perform specific procèdures to respond to the risk of management override. We also obtaln8d an tjnderstandlng of the legal and r8gulatory frameworks thet the company operat8s in, focuslng on provisions of thosè laws and regulations that had a dlrèct èffect on Ihg determination of material amounts and disclosures in the financial statements. The key laws and regUla￿OnS we considered in this context included the Companies Act 2006, and lo¢al tax legislation. In addition. we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but Compliance with which may b8 fundamental to the company's ability to operate or lo avoid a material penalty. Alfred House 19Alfred Street JSW"AST BT2 8EQ DX39Jo NR Belf#st50 CeniuryHousc 40 Creseent Busin1￿ Park LISBUR BT28 2GN X7 Mandevlllc Sttcet POR1'ADOWN Craig4von Yr62 3PB Tel: [phone] IIL3 Fax: +44 {0)28 90310777 Td: [phone] Fax: [phone] Tel: +44 {0)28 3833 2801 Fax: [phone] ch1￿1 S#lilliiiiklI￿00rV￿￿J1Trou￿u￿171cd. NYD.59GfiQ. knsi of DIrL¥.1*tsn￿il￿l￿k￿l resi￿e1￿0￿1¢¢ AbIl￿lL￿.r￿.1,lA￿.A5Vorf￿￿￿lc￿llAl￿QfJn(]2fvn(1￿i1Ac￿uIitlnEllrn www.gnicgea.eom

NEW LODGE ARTS INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF NEW LODGE ARTS Other Informatlon The other Information comprises the information included In the annual report oth&r than the financlal statements and our auditorfs report thereon. Th8 trusteas ara responsible for the other inforrnation contained within Ihe annual report. Our opinion on the financial statem8nls does not COV8r the other information and, excepi io the 8xlent olherwis8 expllcitiy slated in our report, we do nol express any form of assurance concluslon thereon. Our responsibllily is to read the other informatlon and, in doing so, consider whether the other information is materially inconsist8nl with the flnanclal statements or our knowledge obtained in the course of the audit, or othe￿iSe appears to be materially mlsstat8d. If we Identify such malerlal inconsistencies or apparent material mlsstatements, we are required to determine whether thls gives rise lo a material misstatement in the financial statements themselves. If, based on the work we have performed, w8 conclude that there Is a materlal mlsstatement of this other Informatlon, w8 are required to report that fact. We have nothing to report in this regard. Opinions on othor mattors prascribad by thè Companles Acl 2006 In our oplnlon, based on the work undertaken in the Course of our audit: the informatlon glven In th8 trustees, report for the financial year for which the financial statements are prepared, which includ8S th6 dir6Ctors' r8POrt prèpared for the purposes of company law, is consistent with the financial statements; and the dlrectors, r8POrt Includ8d wlthln th8 trustees, report has been prepared In accordance wlth appllcable legal requirements. Matters on whlch wo arè réqulred to rnport by exception In the Ilght of th8 knowledge and understanding of the charity and Its anvironment obtained in the course of the audit, we have not identified material misslatam8nls in the directors, report included withln the trustees, report. We hav8 nothing to report in ￿SpeCt of the following matters in relation lo which the Companies Act 2006 requires us to r8POrt lo you if, in our opinion., ad8quat8 accounting record5 have not been kept. or returns adequate for our audit have not been received from branch6s not visited by us., or the financial statements are not in agreement with the accounting records and returns., or certain disclosures of trustees, remuneration specified by law ar8 not made., or we have not received all the information and explanations we r6quire for our audit., or the trustees were not entitled to prepare the financial stal8m8nts in accordanc8 wllh the small companles regime and take advantage of the small companies, exemptions in preparing the trustees, report and from Ihe requirement to prepare a strategic report. Ajfred House 19 Alfid Street BE]thASI BT2 8EQ DX3910 NRJSclfast 50 Century House 40 CTcsccnt Buskness Park LISBUIIN B18 2GN 17 MAndC￿lIe Street PORIADOWN Craigrlvon iYr62 3PB Tell [phone] I￿.. [phone] Tcl: [phone] . +44 {0)28 9260 1656 Tel: [phone] Fax: +44 {0)28 3835 0293 Cth7rtQr¢d_.kn￿1I￿￿L$ Kew51ercdJlu(fiioLF l Lhli rte￿all￿￿.￿dlIsjrs 1 l.OTrDsirA￿9il￿1￿lnL$ i riD4n￿..1dyI￿r1 kL¥1￿￿.fL¥ltOW￿Al￿1iIKIll MTwL.hJ- IheTn%lituti'afth.IML'ftyilwunlid nt% in lry.lfflnd A fvfcyiil￿rO[l.IA￿- AIYnrklM*loAIIAiicoofin(Iop-'n¢lonl A¢wuiibngl.Im www.gni¢g¢a.eom