INDEPENDENT EXAMXNER'S REPORT TO THE MEMBERS OF
R-SPAce GALLERY
I have examined the financial statements, on pages 9 to 14, whlch comprise the Statement of Financlal
Activitles, Balance Sheet and related notes of R-sPa￿ Gallery for the year ended 31 March 2024.
The financial reporting framework that has been applied in thelr p￿paratIon Is appllcable law and Charitles
SORP (FRS 102) and the accoundng policies set out thereln.
Respective respon5ibilitles of trustees and examiner
The charlty's trustees are responslble for the preparation of accounts. The charity's trustees consider that ars
audit is not requlred for thls year under sectlon 65 of the Charities Att (Northern Ireland) 2008 and that an
independent examination is needed.
It is my responsibility to
examlne the accounts under section 65 of the Charities Att
follow procedures laid down in the general directlons given by the Charity Commlsssion for Northern Ireland
under Sectlon 65(9)(b) of the Charities Act
state whether particular matter5 have come to my attention.
Basls of indepentlent examiner's statement
My examination was carried out In accordance with general dlrections glven by the Charity Commission for NI,
as required under section 65(9)(b) of the Charities Att (Northern Ireland) 2008.
An examination includes a review of the accounting records kept by the charity and a comparison of the accounts
presented with those records. It a150 includes consideration of any unusual item5 or disclosures In the accounts,
and seeklng exPlana￿onS from the trustees concerning any such matters. The procedures undertaken do not
provlde all the evldence that would be requlred in an audlt, and consequently no opinion is given as to whether
the accounts present a 'true and falrf view and the report is limited to those mètters set out in the statement
below.
My role is to state whether any material matiers have come to my attention giving me cause to believe..
l. That accountlng records were not kept in accordance with Section 63 of the Charlties Act
2. The the accounts do not accord with those accounting records
3. That the accounts do not comply wlth the accounting requirements of the Charities Act
4. That there is fijrther Information needed for a proper understandlng of the accounts to be reached.
Zndependent examiner's statement
I have completed my examlnation and have no con￿rn5 in respect of the matters l. to 4. listed above and,
in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no
matters that require drawing to your attention.
Donald R Minshull FCA
Mlnshull & Co
Chartered Accountants and Statutory Audltor
Date
27 November 2024
19 CreS￿nt Business Park
LtSBURN BT28 2GN