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
+44 (0)28 9031 OTn
Tcl: +44 {0)28 9260 7355
+44 {0)28 9260 1656
Tel: +44 (0)28 3833 *801
Fax: +44 (0)28 3835 0293
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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: +44 (0)28 9031 IIL3
Fax: +44 {0)28 90310777
Td: +44 (0)28 9260 7355
Fax: +44 (0)28 9260 1656
Tel: +44 {0)28 3833 2801
Fax: 444 (0)28 3835 0293
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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 Alfi*d Street
BE]thASI BT2 8EQ
DX3910 NRJSclfast 50
Century House
40 CTcsccnt Buskness Park
LISBUIIN
B1*8 2GN
17 MAndC￿lIe Street
PORIADOWN
Craigrlvon
iYr62 3PB
Tell +44 (0)28 9031 1113
I￿.. +44 (0)28 90310777
Tcl: +44 (0)28 9260 7356
. +44 {0)28 9260 1656
Tel: +44 (0)28 3833 2801
Fax: +44 {0)28 3835 0293
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