ARTS & DISABILITY FORUM
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF ARTS & DISABILITY FORUM
I report to the trustees on my examination of the financial statements of Arts & Disability Forum (the company) for the year ended 31 March 2024.
Responsibilities and basis of report
As the charity trustees (and also the directors of the company for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006.
Having satisfied myself that the charity is not subject to audit under company law, and is eligible for independent examination, it is my responsibility to:
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examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008;
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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; and
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state whether particular matters have come to my attention.
Basis of independent examiner's report
I have examined your charity accounts as required under section 65 of the Charities Act and my 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 kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters.
My role is to state whether any material matters have come to my attention giving me cause to believe:
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(1) accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or (2) the financial statements do not accord with those records; or
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(3) 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 Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland;
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(4) that there is further information needed for a proper understanding of the accounts to be reached.
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ARTS & DISABILITY FORUM
INDEPENDENT EXAMINER'S REPORT (CONTINUED)
TO THE TRUSTEES OF ARTS & DISABILITY FORUM
Independent examiner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of Chartered Accountants Ireland which is one of the listed bodies.
I have completed my 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, I have found no matters that require drawing to your attention.
MR NIGEL MOORE FCA
GMcG BELFAST
Alfred House 19 Alfred Street Belfast BT2 8EQ
Dated: 3 December 2024
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