Bruiser Theatre Company
Independent Examiner's Report to the trustees of Bruiser Theatre Company
I report on the accounts of the charity for the year ended 31 March 202) which are set out on page5 21 to 33
Respective responsibilities of trustees and examiner
The trustees (who are also the direclors of the company for the purposes of company law) are responsible for the
preparation of the accounts. The trustees consider that an audit is not required for this year under section 65(2)
of the Charities Act (Northern Ireland) 2008 (the 2008 Act) and that an independent examination is needed. The
charity's gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified
member of Chartered Institute of Management Accountants.
Having satisfled myself that the charity is not subject to audit under company law and is eligible for independent
examination. it is my responsibility to-
examine the accounts under section 65 of the 2008 Act-
to follo￿. the procedures laid do￿1 in the general Directions given by the Charity Commission under section
65(9){b) of the 2008 Act: and
to state whether particular matters have come to my attention.
Basis of independent examiner's report
M), examination was carried out in accordance with the general Directions given by the Charity Commission.
examination includes a review of the accountlng records kept by the charity and a comparison of the
accounts presented with those records. It also includes consideralion of any unusual items or disclosures in the
accounts, and seeking explanations from you as trustees conceming 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 'trne and fair view. and the report is limited to those matters set out
in the statement below.
Independenl examiner's statement
In connection with my examination, no matter h&s come to my attention:
( l ) which gives me reasonable cause to believe that in any material respect the requirements:
to keep accounting records in accordance with section J86 of the Companies Act 2006; and
to prepare accounts which accord with the accounting records. comply with the accounting requirements
of section J96 of the Companies Act 2006 and with the methods and principles of the Statement of
Recommended Practice.. Accounting and Reporting by Charities
have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts
to be reached.
Catherine McRotTr' ACMA CGMA
Chartered Management Accountant
Chartered Institute of Management Accountants
Unit i Dargan Industrial Park
60-84 Dargan Crescent
Belfast
BT3 9JP
IJ December 202i
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