2023-12-31-annual-return

Irish Video Game Orchestra (NIC 108928) Independent Examiner's Report Year Ended 31 December 2023 I report on the accounts of the charity for the year ended 31 December 2023. RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER The trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 65 {1) of the Charities Act (Northern Ireland) 2008 and that an independent examination is needed. Having satisfied myself that the charity is not subjecl to audit under charity law, and is eligible for independent examination, it is my responsibility to= examine the accounts under Section 65 of the Charities Act., follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 65{9)Ib) of the Charities Act. to slate whether particular matters have come to my attention. BASIS OF INDEPENDENT EXAMINER'S REPORT My examination was carried out in accordance with the general directions given by the Charity Commission. An 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 nol provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view, and the report is limited to those matters set out in the statement below. I have examined your charity accounts as required under 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. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presents with those records. It also included a consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters. My role is to state whether any material matters have come to my attention giving me cause to believe.. That accounting records were not kept in accordance with section 63 of the Charities Act (Northern Ireland} 2008- That the accounts do not accord with those accounting records. That the accounts do not comply with the accounting requirements of section 68 of the Charities Act (Northern Ireland) 2008 and with the methods and principles of the Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland., That there is further information needed for a proper understanding of the accounts to be reached. INDEPENDENT EXAMINER'S STATEMENT I can confirm that l am a qualified to undertake the examination. I have completed my examination and have no concerns in respect of the matters (1 } to <4) listed above and, in connection with the following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. Richard Gareth Kirk, Bsc (Econ), Msc FCA Date: 12th March 2024