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 pa￿1 char**)le cjyThp￿y fillanual statements ofoh Yeah MLN¢ Centre
for the year￿ded 31 M¥¢h 2024 comprises Ihe Corffjd*lated and Charity St#tementof F￿ancial
Activities. Ihe Corsolidat￿l and Chaiity Sheet5. the Con5didateil Cash FItyNStatemefil and the Thjtes
to the aLxounts induding a summary of sI￿￿cant a(xountiro pdici85 The fmancHI rep￿￿"n9 ftam*mrk that
7s been 4yli&J in IheirptEparation ts appfjcalAe law and Unrted Kingdom ACc￿￿tir0 StaTh*ards. incluthu
ReFK)rting Starmjatd 102 The Fir)ArK4al Reporti￿ s￿dard appl￿￿ inthe UK and RepublK of
IrekNI IUniW lfjngtk)rn G￿al￿ A(Eepted AcrA)unling P￿1¥%).
In ow opinion Ihe Oh YEah Centre group finantial statements and ￿￿rent ¢JJitable CDmpany
fi￿￿al statements".
- give a trIE and fair viewof the stst8 af the Gra￿ arKI pareTrtchaIftab￿ CortLpanWs affairs 38 at yearended
31 March 2YZ4 Dfthe giuup a￿j PaEnt ch￿itatpIE c(￿panIS inlx￿in9 resour￿ and aptlrknn of
re￿Ul￿￿, indutfirvj ib itwtne and expeFvJilurq IOF the year then
- have been ptopedy prewed in ￿)rd￿r* 7htlh unl￿ KingdDm Ger￿lly￿A￿¥>fj A(0jJ￿rng F*aclin:
- have been p￿Pared in 7LcordaTh7 Tr￿th Ilp r&yuiremerts of Ihe Q)mpanie5 Act 200S.
Ba515 foropinio
We ￿nd￿rA*d (xJr a￿111 ￿ actudance Internalional Standwds on Audthng (UK) IK8As (UKIJ aTrJ
ar￿liCable law. Our resph)n51￿¥tles underthose standard5 a￿ de￿tsed in th? Audiknrfs resp3rrtiNitie5
fDr the au¢Jl af th8 awunts 5•AK)n ofour reFKrt We are Ir¥jeF￿dErrt of the L*arity in a¢Go[dar￿ *4th Ihe
ethical requirements that are rdwnt to ouraudit orthe acc¥utts In the UK I￿*U￿1ngthe FRCs Ethral
Standard. and we ha￿ fuffill&J owolher ethic* resportsib1￿.es in a¢Go￿With Ihe8e req￿lleMents. 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 fIn￿c￿l ¥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 col*iv4y. maycast signfftantth)ubt the grow and chartr¢s atslitylts
Cl)￿￿￿2 05 a gr￿ ￿ne￿n fDr a ￿[lod ofat leaatttvdve month6 trom tho fvarKial staternents are
authortse¢7 for IB$￿.
spoptsibfflltss and the reSponS￿flIts.es of the Trustee$ I￿rh rewctto ¢c￿Cern are des¢rfbed in
The olher lrfmatron crxnpriseB ts irwormation indudwj in the"annual repwL DU￿ljI2nts ac￿￿ts and
audlbjfs rewrt Tr Tru*es are respons11￿ tr the (ther Infarmabon. Our ￿InKIn ￿ th2 accAiuniB th)E5 not
cJ)vErth8 Qthei infomi*ion arvj. ex(wt to th8 extent other%%ise eX￿1c￿Y st*d in rmrepryt. do not
exprass anyform of a58Lrantt CAJnrlLts[L￿ lh￿B￿n.
cu)n*llrm oUra￿￿t olthe ac(￿?￿ts. ourrespon&billyis b read Ihe other infmation ￿d. n drir
so, ean&kler%thetthrthe o[herHrfonnats.￿ maienallv knBOnsi5tent￿kn the orow knl￿ert
Lthiied in the *Alitoi OtherW￿e 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 Ir1￿m81￿)n. are rewwed
toreportthatfact We to rwt in th1¥ r4ard.
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Oh Yeah Muslc Can
Company Umlt•d ty Guarartoe
Inde•ndent Auditors Rep)rt to the Members
Year ended 31 Morch 2024
opin10￿5 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
)FBIstent￿th ts a(xounts". gr
- the TwsteES' RepLYt has kYEpared in ￿C￿[thnce wrth applK*le 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 cOU￿e
ol the audil have not identfvd materigl misst*ments ￿ 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 aGr￿nting ￿Q￿d& have not b￿n kepL cr tebjrns ad4uateforrAr audK have not been fft￿Ned
from br8nckns nat visited byus., or
- the aceoJr*s apnot in èjreement th the accounllnu r#ord5 arxl rethm5: or
-¢*tsin thsck)8ures of trustees. r•muneraknn specified by are not rn￿8.. or
- we have rK>I rEc￿l￿ed all the infmalron and explwwlion5 we require for0Ura￿l1t.
Respon91tsilitiq¥ of Tru•tees
A5 ext4ained mor? lultyin the Statemert cfTnJ$t￿s Resp￿i￿l￿tic?, ts TnJstee$ are re4>￿51￿re1orthP
prewati￿ of lh¢ and for being sati511ed thatthey give a and falr and for$u¢h Intemal
control agthe dlrttbrs detemikng Is necess￿10 enabl& the preparation of trot are free from
rnaterfal mfs5tstemenL thfielher due to fraud or ￿.
Irs preparfng a￿￿￿nts. 1h8TrUsl￿ are re￿[￿1&￿1￿ assessing the ch*Vs abiltyto CLmlnu? as a
g wcem. dlscknsing. as appli￿￿. matters rdated to gcing cMeem ar*J using thb golng eThKem
b￿"$ 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 fin￿￿7￿1 st•temEnts
our L￿￿tive& are to (thrn rEawble ￿suranCe atwt%thethErthe aceLwnls a# are free from
matemal m1551at￿nenL wttelher due to frwjd cf eFror, and to an a￿lID￿S r8pJrtllRt ind￿leS our opinb3n.
Reasonabl8 assu1￿ce is a high le¥el of assuran￿, but a ￿￿￿￿￿¢•81*￿t an audit conducted in
accordance wth16As IUKlvAII atrways deteL*a rnaknial mBstai&nent%then r( e￿6t6. Mi561at8m•*s
atise from fraA welror and ae wnsid8red rnatertd if. ￿J1￿LIU￿ty or in Ihe awegaK theycould rea50nabty
expected to the eujnomlc (18d%ions ￿U&e[S ta￿ on basis (rfth85e accMIs.
Irrewlathbe5, irfudkngfr*￿. ￿l$t￿re5 of nD[FLyJffl￿Ia￿c9 vhh anrl re￿￿￿tions. We desi
prcee￿[E5 in kne*4tt7 our resFY)n5itrAltles, tyAlned atyjve, to detect r￿alet￿l misSt*menl8 li teBPBCt Df
1rrefvl￿. inelu(HrtyJfRud. 0Xtant to Lwr Pf¢)wJwes ￿pable of detecllng IwLlarib•s.
inGhJding frw¢J. s detai￿￿ bd¢Jw.
We oblaln8d an understaneAng of the1•3al and rogJhknryfram¢Thwk 4JpIWle to the companytr4w
pthquiry of Man8￿Men4 WL*cr research and aFvlkatlon of uJmulathve audItkTr￿Aety. We identffjed
th8 fOll￿1r￿a wknopal laws and rÈ9ulatsons ￿18￿1￿ coffltiany- Cofnpanlps Act 2006, Charlttgs A
(NLYthprn Ird*dl 2D￿ and tho Aecryjnllng and Reporlng by ChartUBS: siatvment Df Recommonrlad PrdcUc8
appIl￿ble to char￿88 preparlng th&r xcounts In arwdanLY Wrth th8 Firran¢kl R•ptsrkng StArdard akyllcable
ln the UK and Republlc of IrelaTrJ IFRS 1U2}18ffeGdve l J*uary2019?.
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Oh Yéah Musi¢ Centr•
Company Limlted by Guarantee
I￿endent Auditors Report to tha Members
Yèar ènded 31 March 2024
We de¥dgped an understsnding ol the key fraud risks lo thé entty (including howfraud mNJhl orcurl.
i11r￿S ￿ plzLe tD h8lp miligale tkose risks. arKI the a¢crrtmts, baances disclosures within the llnanaal
statemenis wlmch may b? si$￿pI1b￿ ID managwnenl bw Our Lknderstsndir¥a was obtained throthJh review
of Ihè finanoal $taiements for ￿gnificant accountirg estimates. an8lysi& of I￿rnal entrles. walkthrough of Ihe
key trontrols c￿leS in ￿ace aTrJ enquiry of management
Our procedure5 l¢J resporwj to risks hlents'fied induded. but were not Imited lo:
Erquiryof marogement. the 5DIiGIt(¥3 ar(￿d aThl ￿lIent￿l ￿tIgatiOn and daims.
Enquiryof maftagwnent lo identily any instances of norpcomF4iarte with laws and regulatitins.
Reviewlng mknute5 of meelings of Ihose Gtoryed with govemance.
Revievring firqncial staternéntd(5cb¥ur¢s and te$ling to wpporting dttutnenlatiDn to assess ttthpliance
with aFplic*le law5 and ￿9￿atiOns.
Audlung Ihe risk of managgm8nt OVaTblo ￿ wtrds, incI￿11r￿j through 1851iny journal entri8s and other
a￿U51ments for aPF￿riateneS5. and eVal￿ting ts busine55 raIT(￿ale of signrflGanttransactiCn5 OUt5id&
the nonrtal eourse Df b￿lneSS.
A further descrlp1lc￿ of Dur re$ponsibilitEs for the auditof the aeujunts 15 kJcat8d on the Finanual R¢¥)rbng
CoLmc*s ￿Ebsite at httpJlswN.frc.org.uk1è￿IItofgrespo￿slJ1Ith.eS.
This tjescrp1K￿ forms part ofour auDllorfs r8POrt.
Thi5 reporl is made sdely to the thar*able cnrnwvs members. as a bts*. in atvjrdanoe wlh Chvpter 3 of
Part 16 (Jr the Cryanies Act 2006 and regulaIK￿S rnade underthal Act. Our aLKII has been undertaken
g) Ihatwe might stats to the charftable c*xnpanYs members tlbJs8 matt•r5we are requka to stateto tr*m
in an 8thJltorg repcrt for no ott￿r wrpose. To th8 fullest 8xt8nt pènY*tt*J byl*Y, do not aK¥tor
assvrnè respc#istlUlytrJ oth*rthan 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
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