Brassneck Theatre Company IA Company Ilmlt•d by guar4nteo, not having a ¥h8ro Catall INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF DIRECTORS OF BRASSNECK THEATRE COMPANY I report on the financial slatemgnts of Bra8sneck Theatre Company lor Ihe charity") for the financial year ended 31 De¢ember 2022. whlch comprise the Ststemant of Financial Activities, th8 Balanc8 Sheet and the related notes. Resp•ctiva rgsponslbiliti•8 of dlrectorn and exarnin•r As the charlty dir8clors you are r8sponsible for the preparation of Iha accounts in accordance with Ihg 18rms of th8 Companies Act 2006. Having satisfied myself that the charity is not subject lo audit under company law, 8nd 15 &ligible for ind8p&ndent examlnation, il is my responsibility to.. examine the accounts under section 65 of the Charits'8s Act INorthem Ireland) 20081'the Charities Act'i as arnend8d by the Charlli8s Act (Northém Irelandl 2022 where appllcable,. follow the procedures laid down Sn Ihe general Directions given by the Charty Commlsslon for Northem Iraland under sgction 65191{bl of the Charities Act.. and stalg whethw particular matters hovg come lo my attention. Basls of independent examln•rfs ffrport I have examined th8 charty accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with th8 general Directions given by the Charity Commission for North&rn Ireland under sectlon 65{gllbl of the Charflles A¢t. The examlnalion included a review of the accounting racords kept by th8 charity and a cornparlson of the a¢counls presented with Ihose rgcords. 11 also includ¢d consideration of any unusual items or disclosur88 in the accounts and seaking explanations from you as charity Iruslees concerning any such matters. An independent examination does not involve gathering all th8 eviden¢g that would be required in arb audit and consequenlly does not cover all the matter5 that an auditor considers in givlng their opinion on the accounlg. Tha plannlng and conduct of an audit go beyond the Ilmiled assurance that an independanl èxamination can provide. Con$equ?nlly, l 8xprèss no opinion 89 to whethgr the accounts present a 'lrua and fair view, and my rgport is limited to those sp8cific matters sel out in the independent examiner's slalemenl. My role Is lo stale whelhar any material matters have come lo my attgnlion giving m8 reasonable caus8 to bell¢ve'. 1. Th81 a¢counting records wer8 not kept In accordance wlth seGlion 63 of Ihe Charitles Act INorthem Irelandl 2008 as amended by tho Chartliè8 Acl (Northem Irèland) 2022 whar8 8ppll¢ablg and $8cllon 386 of the Companies Act 2006., 2. That the accounts do not accord with Ihose accounllng rocords.. 3. That the accounts do not comply with the accounting requirements of section 396 of the Companies Act 2006 and wllh the m8thods and prlnciples of the Statement ol Recommended Practice.. Accountlng and Reporting by CharS1i8s applicable lo charitias preparlng iheir acwunts in accordance with the Flnancial Reporting Slandard applScable In the UK and RepublSc of Ireland {FRS 1021,. and 4. That th8rè is further information needed for a proper understanding of the accounts lo be roached. Indgpendent •xamin•rfs Btatsmont I have completed my examlnalion and have no concems in respect of the matters11 } to141 listed above and, In connection with followlng the Directions of the Charity Commlssion for Northern Ireland, I have found no matters that require drawing lo your attention. Mr Peter Greene For and on behalf of PGR Chartered Accountants Unil 2 Channel Wharf 21 Old Channel Road Belfast, Co Antrim BT3 9DE Dated.. ¢1
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