2024-03-31-annual-return

Independent examiner 's report to the Trustees of ESC Films Limited I report on the accounts of the for the for the year ended 3 l March 2024, which are Set out on pages 7-17. Respective responsibilities of and examiner As the cliarity Irustees (and also the directors of the company for the purposes of company law) you are responsible for the preparation of the accounts in accordance wilh the reqU1￿MentS of the Companies Act 2006. Having sali5fied myself that the charity is nol subject lo audii under compdny law, and is eligible for independent examination, if is my respon8ibility to: examine the accounts under section 65 of the Charities A¢1 (North¢m Ireland) 2008. follow the procedures laid down in the general Directions given by Ihe Charity Commission for Northern Ireland under seciion 65(9)(b) of Ihe Charities Acl.. and stale whether particular matters have come lo my allenllon. Basis of independent examiner's report have examined your charity accounts &$ required under section 65 of the Charities ALI and my examinaiion was Ca￿led out in accordance with the general Directions given by Ihe Charity Commission for Northern Ireland under section 65(9){b) of the Charities Act. The examination included a review of tlie accounling records kept by the charity and a comparison of the accounts presented willi those recurds. It albo in¢ludes consideration of any unusual ilems or disc105ures in the accounts, and seekin¥ explanations from you as charity trustees concerning any such matters. My role 15 to slate wheiher any material matters hav¢ come to my atientlon giving me cause to believe: That accounting records were nol kept in accordance with section 386 of the Companies Act 2006 2. That the accounts do not accord with those acLounling records 3. That the accounls do not coinply with the accounting requirements of section 396 of the Companies Act 2006 and with Ihe metJiod5 and principles of the Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with ihe Financial Reporting Standard applicable in the UK and Republic of Ircland 4. Thal there is further information needed for a proper understanding of the accounts to be reached. Independent examiner's statement I have completed my examination and have no concerns in respect of the matters ( l) to (4) listed above aT]d, in conneclion with following Ihe Dtrections of the Charity Commission for Northern Ireland, I have found no malters that require drawing to your attention. Richard Mcclay FCA For and on behalf of Mccreery Turkington Stockn)an L TD l Lanyon Quay Belfast BTI 3LG 19 August 2024