Brassneck Theatre Company
IA Company Ilmlt•d by guar4nteo, not having a ¥h8ro Ca￿tall
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￿