## **Smashing Times Theatre Company** 

## **Independent Examiner’s Report to the Trustees on the Unaudited Financial Statements of Smashing Times Theatre Company** 

## **Respective responsibilities of Trustees and Independent Examiner** 

The charity’s trustees are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008. It is my responsibility to state on the basis of my examination, whether particular matters have come to my attention. 

This report is made solely to the charitable organisations trustees as a body, in accordance with their instructions. My work has been undertaken so that I might state to the charity’s trustees those matters I am required to state to them in a n independent report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charitable organisation and its trustees as a body for the work of this independent report, or for the opinions I have formed. 

## **Basis of Independent Examiners’ Statements** 

My examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts. 

## **Independent Examiners’ Statement** 

In connection with my examination, no matter has come to my attention: 

- (i) Which gives me reasonable cause to believe that in any material respect the trustees have not met the requirements to ensure that: 

   - proper books of account are kept in accordance with section 65 of the Charities 

   - Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65 (9((b) of the Charities Act. 

   - Accounts are prepared which agree with the books of account and comply with the accounting requirements of the Act; or 

- (ii) To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 

I have completed my examination and have no concerns in respect of the matters above and, in connection with the following Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. 

Name: Veronica Galgey Financial Consultant Date: 19 August 2018