Independent Examiner's Report to the Trustees of Prison Arts Foundation I report on th¢ accounts of the conipany for the year ended 31 March 2023, which are set out on pages fifteen to twenty five. Respective responsibilities of charity trustees and examiner As the charity's trustees (and also the directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Cornpanies Act 2006. Having satisfied myself that the charity is not subject to audit under compaiiy law and is eligible for independent examination, it is my r¢sponsibility to: examine the accounts under Section 65 of the Charities Act follow the procedures laid down in the general Directions given by the Charity Comrnission for Northern Ireland under Section 65(9)(b) of the Charities Act state whether particular matters have coine to iny att¢ntion. Basis of the independent examiner's report I have examined your chaTlty accouiits as required under Section 65 of the Charities Act and my examinatioii was caTried 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 kepl by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures iii the accounts, and seelung explanatioi)s from you as charity trustees conceTning any such matters. My role is to state whether any material matters hav¢ come to my attention giving me cause to believe.. Tl)at accounting records were not kept in accoTdancc with Section 386 of the Comp2ni¢s Act 2006 That the accounts do not accord with thos¢ accounting records That the accounts do not comply with the accounting requirements of Section 396 of the Companies Act 2006 and with the methods and principles of the Charities Statement of RecoTnmended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland That there is further information needed for a Proper understanding of the accounts to be reached. Independent examiner's statement Since your charity's gross income exceeded £250,000 your exainincr must be a member of a listed body. I can confirni that I am qualified to undertake the examination because l am a member of the Institute of Chartered Accountants in ITeland which is one of the listed bodies. I have completed my examination and have no conc¢ms in respect of the matters { l ) to (4) listed above and, in connection with following the Directions of the Charity Cornmission for Northern Ireland, I have found no matters that requiTC drawing to YOUT attention. John Mccleary FCA The Institute of Chartered Accountants in treland Mccleary & Company Ltd Chartered Accountants Garvey Studios 14 Longstone Str¢¢t Lisburn Page 13
Independent Examiner's Report to the Trustees of Prison Arts Foundation Co. Antrim BT28 ITP 30 August 2023 Page 14