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AN AAB GROUP COMPANY
FPMAAB.COM I INFO@FPMAAB.COM
BEAT CARNIVAL
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF BEAT CARNIVAL
Opinion
We have audited the financial statements of Beat Carnival (the 'charity'l for the year
ended 31 March 2023 which comprise the statement of financial activities. the balance
sheet. the statemerit of cash flows and the notes to the finaiicial statemenis, including
significant accounting policies. The financial reporting framework that has been applied
in tlieir preparation is applicable law and Uiiited Kiiigdom Accounting Standards,
including FRS 102 Ihe Financial Reporting Standard èpplir3ble in the UK and Republic
of Irelaiid (United Kirigdvrn Generally Accepted Accounlirig Praclicel
In our opinion, the financial statements=
give a true and fair view of the state ()f the charitable company's affairs as at 31
March 2023 and of Its incoming resources and application of resources. for the
year then ended.,
have been properly prepared in accordance with United Kingdom Generally
Accepted Atcounting Practice,. and
have been prepared in accordance with the requirements of the Companies Act
2006.
Basis for opinion
We conducted our audit in accordance with Inteinational Standards on Auditing IUKI
IISAS (UKII and applicable law. Our responsibilities under those standards are further
described in the Auditors responsib
or the audit ol the fjinancial starefflent5
section of our report. We are independent of the charity in accordance with the ethical
requirements that are relevant to our audit of the financial statements in the UK,
including the FRC'S Ethical Standard, and we have fulfilled our other ethical
responsibilities in accordance with these requirements. We believe that the audit
evidence we have obtained is sufficient and appropriate lo provide a basi5 for our
opinion.
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Fpm
AN AAB GROUP COMPANY
BEAT CARNIVAL
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF BEAT CARNIVAL
Conclusion5 relating to going concern
In auditing the financial statements, we have concluded tl)ai the trustees. use of the
going concern basis of accounting in Ihe preparation of the financial Statements is
appropriate.
Based on the work we liave pei"fornied, we have not identified any malerial uncertainties
relating to events or coi)ditions that, iridividually or collectively, may cast significant
doubt on the charity's ability lo continue as a going concern for a period OT at least
twg.lvg m¢)nths from when thg. financial statements are. aiJthoris9d lor issue.
Our responsibilities and the responsibilities of the trustees with respect to going
concern are described in the relevant sections of this report.
Other information
The other information comprises the information included in the annual report other
than the financial statements and Dur auditor's report Ihereon. The trustees are
responsible for the other inforrnation cantained within the annual report. Our opinion
on tlie financial Statements dues Iiot lover tl)e utlier iriforination aiid, except to the
extent otherwise explicitly stated in our report, we do not express any form Df assurance
conclusion thereon. Our responsibility is to read the other information and. in doing so,
consider whether the other information is materially inconsistent bvith the financial
Statements or our knowledge obtained in the course of the audit, or otherwise appears
to be materially misstated. If we identify such material incon51Stencies or apparent
material misstatements, we are required to determine whether this gives rise to a
material misstatement in the financial statements themselve5. If, based on the work we
have performed, we conclude that there is a material misstateiTienl ol this olher
information, we are required to report that fact.
We have nothing to report in this re93rd.
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Fpm
AN AAB GROUP COMPANY
BEAT CARNIVAL
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF BEAT CARNIVAL
Opinion5 on other matters prescribed by the Companies Act 2006
In our opinion. based on the work undertaken in the course of our a￿dit..
the information given in the trustees. report. which includes the directors, report
prepared for the purposes of company law, tor the financial year for which the
financial statements are prepared is consistent with the linaiicial statements,. and
the directors. report included within the trustees, report has been prepared in
accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the charity and its environment
obtained in tlie course of tlie audit, we have not identified material misstateiTients in the
directors, report included within tlie trustees. report.
We have nothing to report in respect of the following matters in relation to which the
Companies Act 2006 requires us to report to you if, in our opinion..
adequate accounting records have not been kept. or returns adequate for our
audit have not been received from branches not visited by us.. or
the financial statements are not in agreement with the accounting records and
retLJrns,' or
certain disclosures of trustees. remuneration specified by law are not made,, or
we have not received all the information and explanations we require for our
audit., or
the trustee5 were not entitlpd tn prepare the financial statements in accordance
with the small companies regime and take advantage of the small companies.
exemptlON5 in preparing the tru5tees' report and from the requirement to prepare
a Strategic report.
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Fpm
AN AAB GROUP COMPANY
BEAT CARNIVAL
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF BEAT CARNIVAL
Responsibilities of trustee5
As explained more fully in the starement of trustees. responsibilities, the trustees, who
are also the directors of the chariiy lor the purpose of compaly law, are responsible for
the preparation of the financial statements aiid for being satisfied that they give 3 true
and fair view, and for such internal control as the trustees determine is necessary to
enable the preparation of financial Statements that are free from material misstatemenT,
whether due to frdud or error. In prepdriiig tlie findncial slalerrients, the trustees dre
responsible for assessing the charity's ability to conlifiue as a guirig concern. disclosiiig,
as applicable, matters related to going coiicern and using the 90ing concern basis of
accounting unless the trustees either intend to liquidate the charitable company or to
cease operatlOn5, or have no realistic alternative but to do so.
Auditor'5 responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial
Statements as a whole are free from material misstatCTnent, whether due to fraud or
error, and to issue an auditor's report that includes our opinion. Reasonable assurance is
a higli level of assurance but is not a guarantee that an audit conducted in accordallce
with ISAS (UK) will always detect a material IniSstate￿lent wheki it exists. Mi55taternents
can arise from fraud or error and are considered material if, iiidividually or in the
aggregate, they could reasonably be expected to influence the economic decisions of
users taken on the basis of these financial statements.
We design procedure5 in line with our responsibilities, Outlined above. to detect material
misstatements in iespect of irregularities, including fraud. The extent to which our
procedure5 are capable of detecting irregularities, including fraud, is detailed below.
Irregularities, including fraud, are in5tance5 01 non-compliance with laws and regulation5.
We design procedures in line with our iespoiisibilities, OUtlii)ed abuve, to detect material
misstatements in respect of irrègularities. including fraud. The exteiit to which our
proceduies arp c.apable ol detecting irregularitie5, including fraud, is delailed below.
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Fpm
AN AAB GROUP COMPANY
BEAT CARNIVAL
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF BEAT CARNIVAL
We obtaiiied an understanding of Ilie legal diid regulatory framework applicable to the
company througli enquiry of mariageirierit, sector research and the application ol
cumijlative audit knowledge. We identified the following principal laws and regulations
relevant to the company - Companies Act 2006, Charities Act (Northern Ireland) 2008
and the Accounting and Reporting by Ch3ritie5-. Statement of Recommended Practice
applicable to charities preparing their accounts in accordance with the Financial
Reporting Stsndard applicable in the UK and Republic of Ireland IFRS 1021 (effective I
January 20191.
We developed an undersiandiiig Dr the key fraud risks to the entity liiicluding how
fraud might occur), the controls in place to help mitigate those risks, and the accounts,
balances and disclosures within the financial statement5 which may be susceptible to
management bias. Our understanding was obtained through review of the financial
Statements for significant accounttng estimates, analysis of journal entries, walkthrough
of the key controls cycles in place and enquiry of management.
Our procedures to respond to those risks identified included, but were not limited to..
Enquiry of managernent. and the entity'5 solicitors around actual and potential
litigation and claims.
Enquiry of management to identify any instances of non-compliance with laws
and regulations.
Reviewing minutes of meetings of those charged with governance.
Reviewing finaiicial
statement disc105ures
and testing to SUPPOrting
documentation to asses5 compliance with applicable laws and regulations.
Auditing the risk of management override of controls, including through testing
journal entries and other adjustments for appropriateness, and evaluating the
business rationale of significant transactions outside the normal course of
busines5.
A further descflption of our responsibilities IS dvdilable on the Financial Reporting
Council's website at". https.'//www.frc.org.uklauditorsresponsibilitie5. This description
form5 part of our auditor'5 report.
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Fpm
AN AAB GROUP COMPANY
BEAT CARNIVAL
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF BEAT CARNIVAL
This report is made solely to the charitable company's members, as a body, in
accordaiice with Chapter 3 of Part 16 of the Companies Act 2006 and regulations made
under that Act. Our audit work has been undertaken so iliat we might state to the
charitable company's members those mallers we are required to state to them in an
auditors, report and for no other purpose. To the fullest extent permitted by law, we do
not accept or assume responsibility to anyone Dther than the charitable company and
its members as a body, for our audit work, for this report, or for the opinion5 we have
formed.
Lowry Grant (Senior Statutory Auditor)
for and on behalf of FPM Accountsnts Limited
Chartered Accountants
Statutory Auditors
1 3 Arthur Street
Belfast
Co. Antrim
Northern Ireland
BTI 4GA
- lo-zbi
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