OPEN ARTS
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF OPEN ARTS
We report to the Trustees on our examination of the financial statements of Open Arts (the ) for the year ended 31
March 2024.
Responsibilities and basls of report
As the Trustees of the (and also its d1￿CtOrS for the purposes of company law) you are responsible for the
preparation of the financial ststements and you have considered the audit requirement of Section 65(3) of the
Charities Act (Nl) 2008 (the Act). Having satisfied ourselves that the charity is not subjed to audit under company
law. and is eligible for independent examination. it is our responsibility to:
examine the accounts under section 65 of the Charities Act (Northem I￿land) 2008;
follow the proGedures laid down in the general Directions given by the Charity Cornmission for Northem
Ireland under section 65(9)(b) of the Charitses Ad.
state whether particular matters have come to our attention.
Independent examinerfs statement
We have examined your charity accounts as required under Section 65 of Ihe Charities Act and our examination
was carried out in accordance with the general Directions given by the Charity Commission for Northem 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 induded consideration of any
unusual items or disdosures in the accounts. and seeking explanations from you as Charity trustees conceming any
such matters.
Our role is to state whether any material matters have come to our attention giving us cause to believe:
That accounting records were not kept in respect of the as required by section 386 of the 2006 Act. or
the financial statements do not accord with those records: or
That the financial statements 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 of Ireland.
That there is further information needed for a proper understanding of the accounts to be reached.
We have completed our examination and have no ￿n￿rnS in respect of the matters (1) to (4} listed above and. in
connection with following the Directions of the Charity Commission for Northem Ireland, we have found no matters
that require drawing to your attention.
Harblnson Mulholland
Contrepoint
24 Orrneau Avenue
Belfast
Co. Antrim
BT2 8HS
Northern Ireland
Dated..