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2020-12-31-accounts

ASSOCIATION OF CHRISTIAN COUNSELLORS FINANCIAL STATEMENTS FOR THE YEAR ENDED

31 DECEMBER 2020

Financial Statements

For the year ended 31 December 2020

Page
 Contents
3 Company information
4-9 Directors’ Report
10
 Statement of Financial Activities
11
 Balance Sheet
12–18
 Notes to the Financial Statements
19
 Independent Examiner's Report

The Association of Christian Counsellors Company Information

Registered and Principal Office 29 Momus Boulevard
Coventry
CV2 5NA
Registered Company Number 2791541
Registered Charity Number 1018559
Scottish Registered Charity Number
SC039810
Independent Examiners Jacob Farley ACA
Stewardship Services (UKET) Limited
1 Lambs Passage
London EC1Y 8AB
Solicitors Band Hatton & Co Ellis-Fermor & Negus
25 Warwick Road 2 Devonshire Avenue
Coventry Beeston
CV1 2EZ Nottingham
NG9 1BS
Bankers CAF Bank Limited
25 Kings Hill Avenue
Kings Hill
West Malling
Kent
ME19 4JQ

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The Association of Christian Counsellors Directors’ Report for the year ended 31 December 2020

The Trustees are pleased to present their report together with the independently examined Financial Statements of the charity for the year ended 31 December 2020.

Legal and administrative information

The Association of Christian Counsellors (ACC) is an incorporated charity limited by guarantee. The Directors (Board members) of the company are the Trustees for the purposes of the Charities Act. Directors are appointed and elected in accordance with the Memorandum and Articles of Association.

The Financial Statements comply with Charities Act 2011, Companies Act 2006, Memorandum and Articles of Association and Accounting and Reporting by Charities: Statement of Recommended Practice (FRS 102).

Objects and activities

The company is established for the advancement of the Christian religion and education, in so far as is charitable according to the Laws of England.

During 2020, despite the restrictions of the Covid-19 pandemic, the company has continued to provide a nationwide recognition and training framework for Christian Counsellors to support them and those involved in Pastoral Care through training and associated activities. More details of activities are provided in the Review of the Year below.

ACC Mission

ACC continues to fulfil its Mission Statement “To facilitate provision by Christians of quality counselling and pastoral care”, by providing:

Public Benefit

ACC purposes and activities are in accordance with the guidance on public benefit issued by the Charity Commission through the work of individual and organisational members providing counselling, training and pastoral care as well as the services provided centrally.

ACC individual members work in many settings both in counselling and pastoral care, including General Practice surgeries, churches, counselling centres, hospitals and schools, as well as working in private practice. ACC affiliated organisations provide a wide variety of services including:

ACC centrally provides the framework in which these services can be delivered to a high standard and ensures public safety can be maintained, which includes practice ethics, guidelines for best practice, advice and professional support. By holding a PSA Register for counsellors and psychotherapists, ACC is enhancing public safety in the provision of counselling by its members. In addition, ACC actively participates in the Accredited Registers Collaborative, the Memorandum of Understanding group, which promotes good practice and training in relation to LGBTQ+ and a group looking at counselling and the BAME community.

In 2020 ACC launched two new initiatives:

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The Association of Christian Counsellors

Directors’ Report for the year ended 31 December 2020

Board composition and governance

The Board Members holding office during 2020 and at the date the report was approved were as follows:

Susan Monckton-Rickett, Chair Christopher Williams, Deputy Chair Peter Barraclough Marlene Forsythe-Gidharry Wien Fung Phil Martin Fiona Sherburn Tony Ruddle Peter Roberts Helen Vipan (resigned 24 May 2021)

Executive Officer

Kathy Spooner, Director of Counselling & Psychotherapy and Chief Executive Officer from 1 January 2021.

Board members are elected by member organisations in accordance with the Memorandum and Articles of the company. They may also be co-opted by the Board. The Board appoints the Executive Officers of the company. The Board is responsible for strategic decisions and setting policies while the Executive Officers and staff are responsible for implementing the policies on a day-to-day basis.

Review of the Year

A Year of Change and Achievement

The events of 2020 could not have been forecast by anyone. The Covid-19 pandemic, as well as other circumstances, has brought both challenges and opportunities for ACC and its members.

Challenges

Opportunities

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The Association of Christian Counsellors Directors’ Report for the year ended 31 December 2020

the importance of faith in the well-being of individuals. The service has continued into 2021, with the NHS providing some funding.

In addition to an issue addressing the impact of Covid-19, our Accord magazine has this year featured working with issues of disability, faith and ethnicity, all building towards our 2022 National Conference, which will be themed around the protected characteristics of the Equality Act of 2010. A full E-book version of Accord is also now available for all ACC members and an extract version to members of the public via the ACC website.

The historical Network structure that consisted of geographically based committees providing training and networking has over the last few years declined and no longer effectively operates. The use of on-line forums etc. provides opportunities to look at how members are supported in new ways.

Once again ACC successfully renewed our Accredited Register status with PSA with no conditions placed upon us.

Plans for future periods

In 2021 we will seek to implement our new structure, which will enable us to continue to implement our strategy, building on the achievements of 2020. This will include:

At the time of writing the UK is still being impacted by the Covid-19 pandemic and ACC, along with all other organisations, continues to monitor the situation and consider the potential implications. Unlike, many organisations ACC has not been adversely financially impacted by Covid-19 and in 2021 we will continue to work to ensure that we maintain organisational financial stability, including developing a fundraising group and strategy.

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The Association of Christian Counsellors Directors’ Report for the year ended 31 December 2020

Board Composition and governance

During 2020 there were no resignations or appointments to the Board, which has provided a sense of stability and also enabled new board members elected in 2019 to develop their roles.

Economic background and reputation

We regularly review our financial position and maintain a contingency that is in-line with Charity Commission guidance, while at the same time meeting the standards of the PSA in providing a safe, clear and transparent service to all our members and the public. We work with our providers to maintain security, safety and manage risk at all levels appropriately.

Financial Review

The Accounts for 2020 show an overall surplus of £36,103 for the year, compared with last year of £21,994. This resulted in the General Funds increasing from £113,532 to £149,635.

Due to there being no bi-annual conference during 2020, there was a decrease in both income and expenditure and the main reasons are shown below.

Income decreased by £128,250 due to the following:

Expenditure decreased by £142,359 due to the following:

There is budgeted to be a deficit in 2021, before any investment in strategic development, as the bi-annual conference has been delayed until October 2022 due to the Covid-19 restrictions and the increased use of temporary staff for the office. Once funds are available, we plan to invest strategically in the following:

All of these will be reviewed by the ACC Board to ensure that investment is made wisely and the best developments for the organisation, its members and the service delivered to the public are determined.

Reserves Policy

The Directors, in-line with recommendations from the Charity Commissioners, consider it prudent to retain with the unrestricted general fund a reserve of approximately three months committed expenditure. The current

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The Association of Christian Counsellors Directors’ Report for the year ended 31 December 2020

expenditure of the organisation means that this equates to £45,000 and throughout the year this has been maintained.

Investment powers

The company has powers to invest company money not required immediately for its objects, on such investments, securities or property as may be thought practical and fit.

Fixed assets

All assets are held to assist the company to achieve its charitable objective. There were no changes in fixed assets as shown in note 5 to the Financial Statements.

Risk Awareness and Management

In the interests of public protection, each year we review the risks to clients of counsellors and psychotherapists globally and for ACC and update our client risk matrix accordingly that is submitted to the PSA in our annual renewal process. At each Board meeting the major strategic business and operational risks, that ACC faces and the mitigating factors, are reviewed.

During 2020 the complaints that were received concerning Registrants and Affiliate Organisations were all resolved after investigation without redress to a disciplinary hearing. ACC’s Complaint Process for Registrants and Affiliate Organisations is currently being reviewed.

Our appreciation

ACC has an enhanced reputation due to its initiatives in the last year and staff and Executive are to be congratulated in handling the challenges brought about by the Covid-19 pandemic. Our appreciation goes to all Trainers, Representatives and Champions as well as our Head Office Staff, Directors and volunteers who enable ACC/PCUK to continue its valuable contribution to counselling and pastoral care.

Our thanks also goes to our members, who have continued to support us despite the difficult circumstances that many of them have faced during this year and to the many counsellors who volunteered to be part of the CCSS counselling service.

The commitment of so many continues to amaze us and, in the darkness of 2020, has provided support and hope to so many.

Statement of Trustee’s Responsibilities

Charity law requires us as Directors to prepare financial statements for each accounting year which give a true and fair view of the state of the charity and of its income and expenditure for the year, and to:

We are responsible for keeping adequate accounting records which disclose with reasonable accuracy at any time the financial position of the company and enable us to ensure that the financial statements comply with the Companies Act 2006.

We also have a responsibility to safeguard the assets of the charity and to take reasonable steps to prevent fraud or any other irregularities.

8

The Association of Christian Counsellors Directors’ Report for the year ended 31 December 2020

Approved by the Board on 24 May 2021 And signed on its behalf

S Monckton-Rickett Chair

9

The Association of Christian Counsellors

Statement of Financial Activities including Income and Expenditure account for the year ended 31 December 2020

Notes
INCOME & ENDOWMENTS FROM;
1.4 &
2
Donations and Legacies
Charitable Activities
Other Trading Activities
Interest Income
TOTAL
EXPENDITURE
2
Raising Funds
1.5
Charitable Activities
1.6
TOTAL
Net Income /(Expenditure)
Net Movement in Funds
RECONCILAITION OF FUNDS
Total Funds brought forward
TOTAL FUNDS CARRIED
FORWARD		 General Fund
Restricted Funds
Total Funds
2020
2019
2020
2019
2020
2019
£
£
£
£
£
£
20,236
18,768
0
933
20,236
19,701
168,906
299,130
0
0
168,906
299,130
4,784
4,204
0
0
4,784
4,204
85
159
0
0
85
159
194,011
322,261
0
933
194,011
**323,194 **
5,167
7,510
0
0
5,167
7,510
152,741
292,757
1,181
2,254
153,922
295,011
157,908
300,267
1,181
2,254
159,088
302,521
36,103
21,994
-1,181
-1,321
34,922
20,673
36,103
21,994
- 1,181
- 1,321
34,922
20,673
113,532
91,538
5,280
6,601
118,812
98,139
149,635
113,532
4,099
5,280
153,734
118,812

The notes on Pages 12-18 form part of these Accounts. The company’s Income and Expenditure all relate to continuing operations.

The company has no recognised gains and losses other than the net incoming resources shown above which are calculated on a historic cost basis.

10

The Association of Christian Counsellors Balance Sheet as at 31 December 2020

Notes
FIXED ASSETS
5
Intangible Assets
Tangible Assets
Investments
TOTAL FIXED ASSETS
CURRENT ASSETS
Debtors
6
Cash at bank and in-hand
TOTAL CURRENT ASSETS
LIABILITIES
Creditors: amount falling due within one year
7
NET CURRENT ASSETS OR LIABILITIES
TOTAL NET ASSETS
THE FUNDS OF THE CHARITY
8
Restricted income funds
Unrestricted income funds
TOTAL CHARITY FUNDS		 2020
Total
Funds
2019
Total
Funds
£
£
0
0
0
0
0
0
0
0
6,553
9,992
170,333
121,029
176,886
131,021
23,152
12,209
153,734
118,812
153,734
118,812
4,099
5,280
149,635
113,532
153,734
118,812

The notes on Pages 12-18 form part of these Accounts.

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2020.

The members have not required the company to obtain an audit of its Financial Statements for the year ended 31 December 2020 in accordance with Section 476 of the Companies Act 2006 however, in accordance with Section 145 of the Charities Act 2011, the accounts have been examined by an independent examiner and their report has been included in these Financial Statements.

The Directors (who are the charitable company's Trustees for the purposes of charity law) acknowledge their responsibilities for:

The Financial Statements have been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies and were approved by the Board of Trustees on 24 May 2021 and were signed on its behalf by:

S Monckton-Rickett

Chair Registered Company Number 2791541

11

The Association of Christian Counsellors Notes to the Financial Statements for the year ended 31 December 2020

1. Accounting policies 1.1 Accounting convention

The Financial Statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (FRS 102) applicable to charities and the Companies Act 2006 and the Charities Act 2011 and with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102). Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

The Trustees (who are the charitable company's Directors for the purposes of company law) have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions, including Covid-19, which might cast significant doubt on the ability of the charity to continue as a going concern. The Trustees have made this assessment for a period of at least one year from the date of approval of the Financial Statements. In particular, the Trustees have considered the charity's forecasts and projections and the possible implications should projected income and/or expenditure vary unexpectedly. The Trustees have concluded that there is a reasonable expectation that the charity has adequate resources to continue to operate for the foreseeable future. The charity, therefore, continues to adopt the going concern basis in preparing its Financial Statements and meets the definition of a public benefit entity as set out in FRS 102.

1.2 Funds

The general fund represents the funds of the charity that are not subject to restrictions regarding their use and is available for the general purposes of the charity.

1.3 Restricted funds

Restricted funds are those that have been given to the charity for use for a specific purpose.

1.4 Incoming resources

Income including investment income is recognised in the period in which the charity becomes entitled to receipt, the amount receivable can be measured with reasonable certainty, and receipt is probable. For the most part, income is generally recognised when it is received. Income is only deferred when the charity has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to be expended in a future period.

Subscriptions for individual members are accounted for when received. All other income represents amounts receivable, excluding value added tax, in respect of the provision of goods and services to members and customers and of grants receivable.

Conference income is taken into account in the year in which the conference takes place. The charity has relied significantly upon volunteers in carrying out its activities during the year. In accordance with paragraph 6.18 of the SORP, the role of volunteers has not been recognised as income from donated services in the accounts.

1.5 Expenditure: Raising Funds

The costs included for Raising Funds are a proportion of the costs of the Executive Committee and general office expenditure, which is assessed annually.

1.6 Expenditure: Charitable Activities

Charitable activities expenditure represents the costs of supporting Christian counsellors through training, accreditation, and associated activities. It includes the costs of conferences, newsletters, assessing accreditation applications, assessing training courses and representing Christian counsellor’s interests together with costs incurred in supporting the charitable activities. It also includes Governance Costs being those costs incurred in the Management and Administration of the charity including the costs of compliance with constitutional and statutory requirements and an appropriate proportion of the costs of the Executive Committee and general office expenditure.

12

The Association of Christian Counsellors Notes to the Financial Statements for the year ended 31 December 2020

1.7 Depreciation

Depreciation is calculated to write off the cost less estimated residual value of fixed assets on a straightline basis over their estimated useful lives at the following rates:

Leasehold property Over 3 years Office equipment Over 3 years Office furniture Over 10 years

1.8 Leases

All leases are treated as operating leases with rentals payable being charged on a straight-line basis over the term of the lease.

1.9 Irrecoverable VAT

Any VAT which cannot be recovered by the company is charged in the statement of financial activities, apportioned between direct charitable expenses and administrative costs in accordance with the company's accounting policy on allocation of costs.

1.10 Taxation

The company is a registered charity and is exempt from taxation under the Income & Corporation Taxes Acts.

1.11 Pension Costs

The company operates a defined contribution scheme for certain employees. Pension premiums are charged as they are paid.

1.12 Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid after taking account of any trade discounts due.

1.11 Creditors

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

1.13 Financial Instruments

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at the carrying value plus accrued interest less repayments. The financing charge to expenditure is at a constant rate calculated using the effective interest method.

1.14 Cashflow statement

The company has taken advantage of the exemption provided by the FRS 102 SORP and has not prepared a Cash Flow Statement for the year.

13

The Association of Christian Counsellors Notes to the Financial Statements for the year ended 31 December 2020

2.0 GENERAL ACCOUNT Detailed Income and Expenditure Account for the year ended 31 December 2020

December 2020
Note
Turnover
Donations and Legacies
Gifts
Donations
Gift Aid
Income from Charitable Activities
Subscriptions
Accreditation Fees
Literature & Tapes
Conferences
Pastoral Care Courses & Training Materials
Affiliation Fees
Training Fees and Levies
Disclosure Reports fees
Other Trading Activities
Advertising Sales
Investment Income
Bank Interest received
TOTAL INCOME		 2020
£
£
6,328
106
13,802
20,236
141,522
1,022
43
3,780
3,643
14,441
4,456
0
168,906
4,784
4,784
85
85
194,011		 2019
£
£
5,752
477
12,539

18,768
129,509
380
10
137,816
7,773
15,683
7,959
0

299,130
4,204

4,204
159
159

322,261
141,522
1,022
43
3,780
3,643
14,441
4,456
0
129,509
380
10
137,816
7,773
15,683
7,959
0
4,784
4,204
85
159
194,011 322,261

14

The Association of Christian Counsellors Notes to the Financial Statements for the year ended 31 December 2020

2.0 GENERAL ACCOUNT Detailed Income and Expenditure Account for the year ended 31 December 2020

Note
EXPENDITURE
Raising Funds
Staff salaries, employers NI & payments to contractors
4
Executive Allowances
4
Travel & Network Forum
Rent, rates & utilities
Telephone, fax & internet
Bank charges
Charitable Activities
Staff salaries, employers NI & payments to contractors
4
Executive Allowances
4
Accreditation Committee Fees
Travel & Network Forum
Staff Training
Training Courses
Conference costs
Rent, rates & utilities
Telephone, fax & internet
Postage
Stationery, tapes & books
Printing, photocopying & magazine
Office Equipment Purchases
Office expenses
Pastoral Care Course Materials & Delivery
4
Professional fees
3
Insurance
Bank charges
Depreciation
3
Office equipment maintenance
AVR Expenses
Promotion/ Fundraising
Website Development
Coaching & Mentoring Development
Disclosure Reports costs
TOTAL EXPENDITURE
NET INCOME		 2020
£
£
2,725
1,369
100
453
354
166
5,167
51,774
26,018
2,060
1,901
0
755
2,296
8,609
6,718
1,405
406
21,413
690
1,866
1,162
3,638
422
3,148
0
748
10,582
3,195
3,935
0
0
152,741
157,908
36,103		 2019
£
£
2,885
3,308
495
484
183
155
7,510
54,820
62,860
1,088
9,414
175
5,948
96,320
9,188
3,471
994
1,412
20,264
1,507
3,343
1,981
2,435
418
2,940
0
1,213
10,657
656
1,605
48
0
292,757
300,267
21,994		 2019
£
£
2,885
3,308
495
484
183
155
7,510
54,820
62,860
1,088
9,414
175
5,948
96,320
9,188
3,471
994
1,412
20,264
1,507
3,343
1,981
2,435
418
2,940
0
1,213
10,657
656
1,605
48
0
292,757
300,267
21,994
300,267
21,994

15

The Association of Christian Counsellors Notes to the Financial Statements for the year ended 31 December 2020

3. Net incoming resources for the years

2020 2019
£ £
The net incoming resources are stated
after charging:
Depreciation of owned tangible fixed assets 0 0
Independent Examiners fees 1,500 1,450
Other Operating Leases for Premises 7,500 7,500
. Staff costs
2020 2019
Average number of employees 4.00
 2.92
As many of the staff are part-time the full-time equivalent is 2.80 1.93

4. Staff costs

There were no employees with emoluments above £60,000 (2019: none).

Remuneration payable to key management (excluding Trustees) amounted to £27,388 in the year (2019 £66,168). Key management is considered to cover the Executive Officers of the charity of which there was only the Director of Counselling & Psychotherapy.

Payments to Directors and Related Parties

No Directors received any remuneration apart from the reimbursement of expenses incurred in the ordinary performance of their duties.

Payments to Related Parties: One payment of £300 (2019: two payments totalling £1,241) was made to Wings Connexions Ltd, which is a company owned by Sue Monckton-Rickett and her husband. The payment was for delivering a Retreat Training Day in December 2020.

Travel expenses amounting to £342 were reimbursed to 10 Directors during the year (2019 £4,127 to 10 Directors).

Donations by Directors

The total amount of donations funded by Trustees was £0 (2019: £0).

16

The Association of Christian Counsellors Notes to the Financial Statements for the year ended 31 December 2020

5. Tangible fixed assets

Analysis of Movements of Fixed Assets

Analysis of Movements of Fixed Assets
Asset cost, valuation or revalued amount
Balance brought forward 1 January 2020
Additions
Disposals
Balance carried forward 31 December 2020
Accumulated depreciation and impairment provision
Balance brought forward 1 January 2020
Disposals
Charge for year
Balance carried forward 31 December 2020
NET BOOK VALUE
Brought forward 1 January 2020
Carried forward 31 December 2020
. Debtors
Trade debtors
Prepayments and accrued income
. Creditors
Trade Creditors
Accruals & Deferred Income
Accruals & Deferred Income comprises:-
Accruals
Subscriptions, fees and levies
Conferences		 Lease
Office
Equipment
Furniture
and
Fixtures
Total
£
£
£
£
0
1,461
1,066
2,527
0
0
0
0
0
0
0
0
0
1,461
1,066
2,527
0
1,461
1,066
2,527
0
0
0
0
0
0
0
0
0
1,461
1,066
2,527
0
0
0
0
0
0
0
0
2020
2019
£
£
6,175
9,614
378
378
6,553
9,992
2020
2019
£
£
10,308
7,057
12,844
5,152
23,152
12,209
8,909
5,152
0
0
3,935
0
12,844
5,152

6. Debtors

7. Creditors

17

The Association of Christian Counsellors Notes to the Financial Statements for the year ended 31 December 2020

8. Reconciliation of movements in funds

The Pastoral Skills Project fund is for the costs of development of training resources in the area of Pastoral Care.

The Overseas Development Fund was for the development of Christian Counselling outside of the UK.

The PCUK Development and Support Overseas Fund is to promote Pastoral Care Training in Overseas locations.

The PCUK Marriage Resource Fund was established in 2018, when a gift of £7,000 was received from Marriage Resource (charity number 1088577) as a dispersal of funds on closure in February 2018. The funds are to be used for education and training to support marriage.

The balance on each restricted fund is represented by its equivalent share of the bank balance. No specific assets or liabilities relate to restricted funds.

9. Financial Commitments

At 31 December 2020 the company was committed to making the following payments under non-cancellable leases:

2020 2020 2020 2019 2019 2019
Land &
Buildings		 Other Land &
Buildings		 Other
£ £ £ £
Leaseswhichexpire:-
Within oneyear 0 2,297 0 0
Within two to fiveyears 0 0 0 0

10. Pension Contributions

A pension scheme was established from 1 April 2017 and contributions to the scheme have been made for all employees on a monthly basis. The amounts paid as pension contributions in 2020 were £2,127 (2019: £1,649).

18

Independent Examiner's Report to the Trustees of the Association of Christian Counsellors

I report to the charity trustees on my examination of the accounts of the Association of Christian Counsellors (“the Company”) for the year ended 31 December 2020, which are set out on pages 10 to 18 which have been prepared on the basis of the accounting policies set out on pages 12 to 13.

Responsibilities and basis of report

As the trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Charities and Trustee Investment (Scotland) Act 2005 (‘the 2005 Act’), the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Companies Act 2006 (‘the 2006 Act’). You are satisfied that the accounts of the Company are not required by charity or company law to be audited and have chosen instead to have an independent examination.

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the Company’s accounts carried out under section 44 (1) ( c) of the 2005 Act and section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the requirements of Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

Since the Company is required by company law to prepare its accounts on an accruals basis and is registered as a charity in Scotland your examiner must be a member of a body listed in Regulation 11(2) of the Charities Accounts (Scotland) Regulations 2006 (as amended). I can confirm that I am qualified to undertake the examination because I am a registered member of the Institute of Chartered Accountants of England and Wales (“ICAEW”) which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept as required by section 386 of the 2006 Act and Regulation 4 of the 2006 Accounts Regulations; or

  2. the accounts do not accord with those records with the accounting requirements of Regulation 8 of the Charities Accounts (Scotland) Regulations 2006; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Jacob Farley ACA ICAEW

Stewardship 1 Lambs Passage London EC1Y 8AB

Date: 4 June 2021

19