BRIGHT UMBRELLA DRAMA COMPANY LIMITED
INDEPENDENT EXAMINER’S REPORT
TO THE MEMBERS OF BRIGHT UMBRELLA DRAMA COMPANY LIMITED FOR THE YEAR ENDED 31 MAY 2025
I report on the accounts of the charity for the year ended 31 May 2025 which are set out on pages 9 to 21.
Respective responsibilities of trustees and examiner
The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 65(2) of the Charities Act (Northern Ireland) 2022 (the Charities Act) and that an independent examination is needed. The charity is required by company law to prepare accruals accounts and I am qualified to undertake the examination by being a qualified member of the Association of Chartered Certified Accountants.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
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examine the accounts under section 65 of the Charities Act;
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follow the procedures laid down in the general Directions given by the Charity Commission for
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Northern Ireland under section 65(9)(b) of the Charities Act; and
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state 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 issued by the Charity Commission for Northern Ireland. 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 the trustees concerning any such matters. The procedures undertaken do not 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 below.
Independent examiner’s statement
In connection with my examination, no matter has come to my attention:
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which gives me reasonable cause to believe that, in any material respect, the requirements:
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to keep accounting records in accordance with section 386 of the Companies Act 2006; and
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to prepare accounts which accord with those accounting records and comply with the accounting requirements of section 386 of the Companies Act 2006; and
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which are consistent with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities
have not been met or
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
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BRIGHT UMBRELLA DRAMA COMPANY LIMITED
INDEPENDENT EXAMINER’S REPORT (CONTINUED) TO THE MEMBERS OF BRIGHT UMBRELLA DRAMA COMPANY LIMITED FOR THE YEAR ENDED 31 MAY 2025
Disclosure of Dual Role
I confirm that I have prepared the accounts of Bright Umbrella Drama Company Limited for the year ended 31 May 2025 and I have also undertaken the independent examination of those accounts.
In carrying out both roles, I have taken reasonable steps to ensure that my independence has not been compromised. I am not a trustee of the charity, nor am I connected to any of the trustees and I have no interest in the charity other than in the capacity of independent examiner and accounts preparer.
I have conducted the independent examination in accordance with the relevant statutory requirements and the guidance issued by the Charity Commission for Northern Ireland. I am satisfied that I have maintained an objective and impartial approach throughout the preparation and examination process.
Ruth Walls Association of Chartered Certified Accountants 31 Lisnamuck Road Coleraine Co Londonderry BT51 4HN
16 September 2025
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