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
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