2023-03-31-annual-return

OPEN ARTS INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF OPEN ARTS We report to the Trustees on our examlnatlon of the finanryal statements of Open Arts {th8) for the year ended 31 Marth 2023. Responsibilities and basls of report As the Trustees of the land also its diractors for the purposes of company lawl you aro responsible for the preparation of the financial statements and you have considered the audit requlrement of Section 65(3) of th8 Charities Act (NII 2008 (the Act). Having s81isfied ourselves that th8 charity is not subject lo audit under ¢ompany law, and 15 eligible for Independent examination. it is our respon51blllty to.. examine the accounts under sectlon 65 of the Charilles Act (Northem ITelandl 2008,. follow the procedures laid down In th8 general Directions given by IhB Charity Commlsslon for Northem Ireland under Becdon 65{9llbl of the Charitles Act.. state whether partlcular matters have come to our attention. Ind•p•ndent axamIn•￿$ Statomont We have examined your charfty accounts as required under Section 65 of the Charities Act and our examSnation was carrled out in accordance with the general Dlrecb'ons glven by the Charity Commlsslon for Northem Ireland under sedlon 65{9llbl of the Charities Act. The examination induded a review of the accounting records k8Pt by the tharlty and a comparison of ttte accounts presented with th058 records. It a180 included consideration of any unu8U81 Items or disdosures in Ihe aGcounts, and seeking explanatlons from you as charlty truslees concemSng any such matters. Our role is to state whether any material matters have come to our attentlon giving us cau9e to believe: That accounting records were not kept In respect of the as raqulred by section 386 of the 2006 Act. or the flnanclal statements do not arxord wlth thosg records,. or That the flnancial statements do not comply with the accounting requirements of Section 396 of the Companle8 Act 2006 and with the rnethcds and princlples of the Charitses Statement of Recommended Practice applicable to charities prepadng their accounts in arxwdance with the Flnancial Reporting Stsndard applicable In the UK 8nd Republic of Ireland. That there is further infonnadon needed for a proper understsndlng of the accounts to be reached. Wa have complotsd our examlnatlon and have no conGems In r88pect of the mattars111 to {4) I￿stsd above and, In connection wlth followlng the Directions of the Charity Commission for Northern Ireland, we have found no matters that require drawing to your attention. Harblnson Mulholland Centrepoint 24 Ornieau Avenue Belfast Co. Antrlm BT2 8HS Northern I￿land 1211212023