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