Fusion Theatre
Independent Examiner's Report to the Trustees
Year ended 30 June 2023
I report on the accounts of the Trust for the year ended 30 June 2023, which comprise the receipts and
payments account and statement of assets and liabilities.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible forthe preparation ofthe accounts. The charity's trustees consider
that an audit is not required for this year under s 65(2} of the Charities Act {Northern Ireland) 2008 (the
Charities Act), and that an independent examination is required.
It is my responsibility-.
to examine the accounts under section 65 of the Charities Act.,
to follow the procedures laid down in the general Directions given by the Charity Commission for
Northern Ireland under section 65(9}Ib) of the Charities Act., and
to 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(9llbj 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 included consideration of any unusual items or disclosures in the accounts,
and seeking explanations from the trustees concerning 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 fair view, and the report is limited to those matters set
out below.
My role is to state whether any material matters have come to my attention giving me cause to believe..
That accounting records were not kept in accordance with section 63 of the Charities Act 2008
That the accounts do not accord with those accounting records
That the accounts do not comply with the accounting requirements of the Charities Act.
That there is further information needed for a proper understsnding of the accounts to be
reached.
Independent examiner's statement
I have completed my examination and have no concerns in respect of the matters11 } to {41 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.
Aubrey Campbell
Chartered Accountant
631 Lisburn Road
Belfast
BT9 7GT
30 April 2024