THE VOID ARTS CENTRE
INDEPENDENT E�AMINER'S REPORT TO THE TRUSTEES OF THE VOID ARTS CENTRE
We report to the trustees on our examination of the financial statements of The Void Arts Centre (the charity) for the year ended 31 March 2024.
Responsibilities and basis of report
As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements and you have considered the audit re�uirement of Section 65(3) of the Charities Act (NI) 2008 (the Act). Having satisfied ourselves that the charity is not sub�ect to audit under company law, and is eligible for independent examination, it is our responsibility to:
-
examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008�
-
follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act�
-
state whether particular matters have come to our attention.
Independent examiner's statement
Since the charity�s gross income exceeded �250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am �ualified to underta�e the examination because I am a member of 3, which is one of the listed bodies.
We have examined your charity accounts as re�uired under Section 65 of the Charities Act and our examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. The examination included a review of the accounting records �ept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and see�ing explanations from you as charity trustees concerning any such matters.
-
�ur role is to state whether any material matters have come to our attention giving us cause to believe:
-
1 That accounting records were not �ept in respect of the charity as re�uired by section 386 of the 2006 Act� or
-
2 the financial statements do not accord with those records� or
-
3 That the financial statements do not comply with the accounting re�uirements of section 396 of the Companies Act 2006 and with the methods and principles of the Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland.
-
4 That there is further information needed for a proper understanding of the accounts to be reached.
We have completed our examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, we have found no matters that re�uire drawing to your attention.
Dated: .........................
- 12 -