2024-03-31-annual-return

Prison Arts Foundation INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES OF PRISON ARTS FOUNDATION We have examined the financial statements of the charity for the financial year ended 31 March 2024, which comprise the Statement of Financial Activities (incorporating an Income and Expenditure Account), the Balance Sheet and the related notes. This report is made solely lo the charity's members, as a body. in accordance with Chapter 3 of Part16 of the Companies Act 2006. Our work has been undertaken so that we might compile the financial statements that we have been engaged to Compile, report lo the Board of Trustees that we have done so, and slate those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent pemitted by law, we do not accept or assume responsibility lo anyone other than the charity and the charity's members, as a body, for our work, or for this report. Respective responsibilities of trustees and examiner The charity's trustees (who are also the directors of the company for the purposes of company lawl are responsible for the preparation of the financial slalements in accordance with the requirements of the Companies Act 2006. The charity's trustees considerthat an audit is not required for this financial year under Chapter 3 of Part16 of the Companies Act 2006 and that an independent examination is ￿quIred. 11 is our responsibility lo.. examine the financial statements under section 65 of the Charities Act., follow the procedures laid down by the general Directions given by the Charity Commission for Northern Ireland under section 65(9){b) of the Charities Act., and state whether particular matters have come to our attention. Basls of independent examiner's report We have examined your charity financial statements as ￿qUired 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 6519llb) of the Ch8rities Act. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presenled with those records. It also includes consideration of any unusual ttems or disclosures in the financial statements and seeking explanations from the trustees conceining any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fairf view and the report is limited to those matters set out in the statement below. In connection with our examination, no matter has come to our attention which gives us cause lo believe that in, any material respect.. accounting records were not kept in accordance with section 386 of the Companies Act 2006 the financial statements do not accord with those accounting records the financial statements have not been prepared in accordance with the accounting requirements of section 396 of the Companies Act2006 and with the melhods and principles of the Statement of Reeommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS1021 there is further information needed for a proper understanding of the accounts to be reached. Independent examinerfs staternenl We have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order lo enable a proper und8rslanding of the financial statements lo be reached. John Mccleary FCA MCCLEARY & COMPANY LTD Chartered Accounlanls Garvey Sludios 14 Longslone Street Lisburn Co Antrim BT28 1TP United Kingdom Date: 2 October 2024 15