Oh Y•ah Music C•ntre Company Llmtted by Guarai¢¢e INlependÈnl Audli R?portto tINg Wmbers Yearended 31 March 2024 Opknlon We have authted ihe 0UP and pa1 char)le cjyThpy fillanual statements ofoh Yeah MLN¢ Centre for the yearded 31 M¥¢h 2024 comprises Ihe Corffjdlated and Charity St#tementof Fancial Activities. Ihe Corsolidatl and Chaiity Sheet5. the Con5didateil Cash FItyNStatemefil and the Thjtes to the aLxounts induding a summary of sIcant a(xountiro pdici85 The fmancHI rep"n9 ftammrk that 7s been 4yli&J in IheirptEparation ts appfjcalAe law and Unrted Kingdom ACctir0 StaThards. incluthu ReFK)rting Starmjatd 102 The Fir)ArK4al Reporti sdard appl inthe UK and RepublK of IrekNI IUniW lfjngtk)rn Gal A(Eepted AcrA)unling P1¥%). In ow opinion Ihe Oh YEah Centre group finantial statements and rent ¢JJitable CDmpany fial statements". - give a trIE and fair viewof the stst8 af the Gra arKI pareTrtchaIftab CortLpanWs affairs 38 at yearended 31 March 2YZ4 Dfthe giuup aj PaEnt chitatpIE c(panIS inlxin9 resour and aptlrknn of reUl, indutfirvj ib itwtne and expeFvJilurq IOF the year then - have been ptopedy prewed in )rdr 7htlh unl KingdDm GerllyA¥>fj A(0jJrng Faclin: - have been pPared in 7LcordaTh7 Trth Ilp r&yuiremerts of Ihe Q)mpanie5 Act 200S. Ba515 foropinio We ndrAd (xJr a111 actudance Internalional Standwds on Audthng (UK) IK8As (UKIJ aTrJ arliCable law. Our resph)n51¥tles underthose standard5 a detsed in th? Audiknrfs resp3rrtiNitie5 fDr the au¢Jl af th8 awunts 5•AK)n ofour reFKrt We are Ir¥jeFdErrt of the Larity in a¢Go[dar 4th Ihe ethical requirements that are rdwnt to ouraudit orthe acc¥utts In the UK IU1ngthe FRCs Ethral Standard. and we ha fuffill&J owolher ethic resportsib1.es in a¢GoWith Ihe8e reqlleMents. We eve thatthe •Jdttevidenc we have otlained Is sufficlent aThJ yropriate to pmmje a bask%for ¢xr opiThan. Concluslorts relthtfng to golw ¢onc•m In audthTrJ the fIncl ¥tstements. we hava concluded that ihe TnJstee& u8e ofthegoino concern ba8f$ of accourt1 In the prowaticfi of the financiat statemanls 1$ apprwkttt. Ba8ed on the work we hwe perfDrrned, have Th)t idenliffed any materfal t[1.es rehlir¥J to or Thaition8 that. in¢fiw'dtrally Qf coliv4y. maycast signfftantth)ubt the grow and chartr¢s atslitylts Cl)2 05 a gr nen fDr a [lod ofat leaatttvdve month6 trom tho fvarKial staternents are authortse¢7 for IB$. spoptsibfflltss and the reSponSflIts.es of the Trustee$ Irh rewctto ¢cCern are des¢rfbed in The olher lrfmatron crxnpriseB ts irwormation indudwj in the"annual repwL DUljI2nts acts and audlbjfs rewrt Tr Trues are respons11 tr the (ther Infarmabon. Our InKIn th2 accAiuniB th)E5 not cJ)vErth8 Qthei infomiion arvj. ex(wt to th8 extent other%%ise eX1cY std in rmrepryt. do not exprass anyform of a58Lrantt CAJnrlLts[L lhBn. cu)nllrm oUrat olthe ac(?ts. ourrespon&billyis b read Ihe other infmation d. n drir so, ean&kler%thetthrthe o[herHrfonnats. maienallv knBOnsi5tentkn the orow knlert Lthiied in the Alitoi OtherWe appear5to be matsrial Ifwt identty sttch maierial sten(YS Dr apparentTT18tenBI mi58t81ementa we are tewired to (Jeiermine whEthErUEre 15 a matuiol ternent in IhB accL¥ffj15 or a materH mtsslatement L the olher inform*n. If. ba¥ed on the wDrf(we have s)wforrned. o)nclu(Je Ilpt there is • material mi531atemontof ljis Ir1m81)n. are rewwed toreportthatfact We to rwt in th1¥ r4ard. 12
Oh Yeah Muslc Can Company Umlt•d ty Guarartoe Inde•ndent Auditors Rep)rt to the Members Year ended 31 Morch 2024 opin105 on Dthqr matt•fs prts¢ed bythe Companl•s Act 2006 In ow opiniDn. based DTh th2 wrrt wdertaken In Ihe Lwr5e ol ouraudit -the infoimabon given In the Tr Rew>rtlor Ihe tm¥cAI yByrforthr¢h the acrtsirts are prepared is )FBIstentth ts a(xounts". gr - the TwsteES' RepLYt has kYEpared in C[thnce wrth applKle kgal qUiTeMents Matters on %vhi£h WÈ are required to Teport byexcepfion In the light of Ihe and urKlusktwJing of the Trttst2e5 its envmnrnentobi in Ihe cOUe ol the audil have not identfvd materigl misstments IheTrustees R2porL We have nthro to rem in respect of Ihe foll¢ypang mattws in rdaion b which t1 Companies Act2LIJ6 requires us lo iewrt to f, in tyjr opinkn.. - adequate aGrnting Qd& have not bn kepL cr tebjrns ad4uateforrAr audK have not been fftNed from br8nckns nat visited byus., or - the aceoJrs apnot in èjreement th the accounllnu r#ord5 arxl rethm5: or -¢tsin thsck)8ures of trustees. r•muneraknn specified by are not rn8.. or - we have rK>I rEcled all the infmalron and explwwlion5 we require for0Ural1t. Respon91tsilitiq¥ of Tru•tees A5 ext4ained mor? lultyin the Statemert cfTnJ$ts Respiltic?, ts TnJstee$ are re4>51re1orthP prewati of lh¢ and for being sati511ed thatthey give a and falr and for$u¢h Intemal control agthe dlrttbrs detemikng Is necess10 enabl& the preparation of trot are free from rnaterfal mfs5tstemenL thfielher due to fraud or . Irs preparfng ants. 1h8TrUsl are re[1&1 assessing the chVs abiltyto CLmlnu? as a g wcem. dlscknsing. as appli. matters rdated to gcing cMeem arJ using thb golng eThKem b"$ of a¢tsuTrting unless the Trustees either intend to IkiuKYate the compary c¢ to cease oper"ons. or have no realst awnative tts do gts. ors responsibilrtiE¥ forth2 •udit of the fin71 st•temEnts our Ltive& are to (thrn rEawble suranCe atwt%thethErthe aceLwnls a# are free from matemal m1551atnenL wttelher due to frwjd cf eFror, and to an alIDS r8pJrtllRt indleS our opinb3n. Reasonabl8 assu1ce is a high le¥el of assuran, but a ¢•81t an audit conducted in accordance wth16As IUKlvAII atrways deteLa rnaknial mBstai&nent%then r( e6t6. Mi561at8m•s atise from fraA welror and ae wnsid8red rnatertd if. J1LIUty or in Ihe awegaK theycould rea50nabty expected to the eujnomlc (18d%ions U&e[S ta on basis (rfth85e accMIs. Irrewlathbe5, irfudkngfr. l$tre5 of nD[FLyJfflIac9 vhh anrl retions. We desi prcee[E5 in kne4tt7 our resFY)n5itrAltles, tyAlned atyjve, to detect raletl misStmenl8 li teBPBCt Df 1rrefvl. inelu(HrtyJfRud. 0Xtant to Lwr Pf¢)wJwes pable of detecllng IwLlarib•s. inGhJding frw¢J. s detai bd¢Jw. We oblaln8d an understaneAng of the1•3al and rogJhknryfram¢Thwk 4JpIWle to the companytr4w pthquiry of Man8Men4 WLcr research and aFvlkatlon of uJmulathve audItkTrAety. We identffjed th8 fOll1ra wknopal laws and rÈ9ulatsons 181 coffltiany- Cofnpanlps Act 2006, Charlttgs A (NLYthprn Irddl 2D and tho Aecryjnllng and Reporlng by ChartUBS: siatvment Df Recommonrlad PrdcUc8 appIlble to char88 preparlng th&r xcounts In arwdanLY Wrth th8 Firran¢kl R•ptsrkng StArdard akyllcable ln the UK and Republlc of IrelaTrJ IFRS 1U2}18ffeGdve l J*uary2019?. 13
Oh Yéah Musi¢ Centr• Company Limlted by Guarantee Iendent Auditors Report to tha Members Yèar ènded 31 March 2024 We de¥dgped an understsnding ol the key fraud risks lo thé entty (including howfraud mNJhl orcurl. i11rS plzLe tD h8lp miligale tkose risks. arKI the a¢crrtmts, baances disclosures within the llnanaal statemenis wlmch may b? si$pI1b ID managwnenl bw Our Lknderstsndir¥a was obtained throthJh review of Ihè finanoal $taiements for gnificant accountirg estimates. an8lysi& of Irnal entrles. walkthrough of Ihe key trontrols cleS in ace aTrJ enquiry of management Our procedure5 l¢J resporwj to risks hlents'fied induded. but were not Imited lo: Erquiryof marogement. the 5DIiGIt(¥3 ar(d aThl lIentl tIgatiOn and daims. Enquiryof maftagwnent lo identily any instances of norpcomF4iarte with laws and regulatitins. Reviewlng mknute5 of meelings of Ihose Gtoryed with govemance. Revievring firqncial staternéntd(5cb¥ur¢s and te$ling to wpporting dttutnenlatiDn to assess ttthpliance with aFplicle law5 and 9atiOns. Audlung Ihe risk of managgm8nt OVaTblo wtrds, incI11rj through 1851iny journal entri8s and other aU51ments for aPFriateneS5. and eValting ts busine55 raIT(ale of signrflGanttransactiCn5 OUt5id& the nonrtal eourse Df blneSS. A further descrlp1lc of Dur re$ponsibilitEs for the auditof the aeujunts 15 kJcat8d on the Finanual R¢¥)rbng CoLmcs Ebsite at httpJlswN.frc.org.uk1èIItofgresposlJ1Ith.eS. This tjescrp1K forms part ofour auDllorfs r8POrt. Thi5 reporl is made sdely to the tharable cnrnwvs members. as a bts. in atvjrdanoe wlh Chvpter 3 of Part 16 (Jr the Cryanies Act 2006 and regulaIKS rnade underthal Act. Our aLKII has been undertaken g) Ihatwe might stats to the charftable cxnpanYs members tlbJs8 matt•r5we are requka to stateto trm in an 8thJltorg repcrt for no ottr wrpose. To th8 fullest 8xt8nt pènYttJ bylY, do not aK¥tor assvrnè respc#istlUlytrJ othrthan Ihe chaiitable ccfflpany and tts members as a body, forourau¢Srt t). this report orfor Ihe qjirions we have fonned. (q Iiilxoi Tor•8u CAMP 11 forand on behal AAB Grnup Ac¢ountsnt* Lwnited Senlor to ate 14PJ1hur StreeL Bef•Jt. BT14GA 14