REGISTERED COMPANY NUMBER: NI032251 (Northern Ireland) REGISTERED CHARITY NUMBER: NIC 102004 Independent Examiner’s Report For YE 31 March 2024 Belfast **Film** Festival Limited _(A_ Company Limited by Guarantee) Lynn Drake & Co Ltd Chartered Accountants 1st Floor 34 B-D Main Street Moira Co. Annagh BT67 OLE ## **Independent Examiner's Report** I report on the accounts of the company for the year ended 31 March 2024, which are set out on pages twelve to twenty eight. ## **Respective responsibilities of charity trustees and examiner** As the charity's trustees (and also the directors 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: - examine the accounts under Section 65 of the Charities Act - 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 - state whether particular matters have come to my attention. ## **Basis of the independent examiner's report** I have examined your charity accounts as required under Section 65 of the Charities Act and my examination was canied 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 included 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: - I. That accounting records were not kept in accordance with Section 386 of the Companies Act 2006 2. That the accounts do not accord with those accounting records 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 oflreland 4. That there is further information needed for a proper understanding of the accounts to be reached. ## **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 confinn that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in Ireland which is one of the listed bodies. I have completed my examination and have no concerns in respect of the matters ( l) 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** Billy Drake Lynn Drake & Co Ltd Cha1iered Accountants 1st Floor 34 B-D Main St Moira Co. Armagh BT67 OLE 4 September 2024 2