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2021-03-31-accounts

Wiltshire Scout Council

Trustees Annual Report

and Accounts

for the year ending

31 March 2021

Scout Association Registration Number 10000120 Charity Commission Registration Number 1025277

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Wiltshire Scout Council –Trustee Annual Report for the year to 31 March 2021

A. Objectives and Activities

Summary of the objects of the
charity as set out in its
governing document		 The objectives of the county are as a unit of the Scout Association.
The purpose of Scouting
Scouting exists to actively engage and support young people in
their personal development, empowering them to make a positive
contribution to society.
The values of Scouting
As Scouts we are guided by these values
Integrity– We act with integrity; we are honest, trustworthy and
loyal
Respect– We have self-respect and respect for others
Care– We support others and take care of the world in which we
live
Belief -We explore our faiths, beliefs and attitudes
Co-operation– We make a positive difference; we co-operate
with others and make friends
The Scout method
Scouting takes place when young people, in partnership with
adults, work together based on the values of scouting and:
- enjoy what they are doing and have fun
- take part in activities indoors and outdoors
- learn by doing
- share in spiritual reflection
- take responsibility and make choices
- undertake new and challenging activities
- make and live by their promise
- gain skills for life
Summary
of
the
main
activities in relation to these
objects		 The County’s main function is to support the seven Districts in
achieving five key strategic objectives of the Scout Association
based on growth, inclusivity, community impact, youth-shaped
Scouting and quality programme. As a County, the main activities
during the last twelve months have been:
1. Providing management, leadership and support, in
partnership with the South West Regional Support Team
(RST) in ensuring the continuation of Scouting during the
Coronavirus pandemic, at which time face-to-face
Scouting was largely suspended, and ensuring that
membership levels were maintained as far as possible.
The 2021 census saw a 19% fall in youth members and
17% fall in adult volunteers compared to last year’s
census outcome.
2. Running a twice yearly, online modular based Section
Leader, Manager and Supporter training programme for
all adult members.
3. Providing
on-going
bespoke
online
training
and
personalised support for County, District and Group
Executive
Committee
Members
and
their
Sub-
Committees.
4. Participating in online Regional Support Meetings for
County Chairs, County Commissioners, County Youth
Commissioners and Deputy County Commissioners for
Development, Programme Support and youth-shaped
support, including updating and upskilling County Training
Managers.
Public Benefit The County meets the Charity Commission’s Public Benefit
criteria under both the advancement of education and the
advancement of citizenship or community development headings.

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Wiltshire Scout Council –Trustee Annual Report for the year to 31 March 2021

B. Achievements and performance

Summary
of
the
main
achievements of the charity
during the year		 The County Scout Centre remained largely closed during the
pandemic with minimal income received. Local council grant
income was applied for and received to enable the majority of
fixed costs of running the centre to be covered.
No International events for young people took place during the
year, nor did any County organised face to face events other than
certain elements of adult training when lockdown restrictions were
temporarily eased.
Training for Adult Leaders, Managers and Supporters has been
on-going throughout the year, where the majority of this training
has been delivered by the County and individually through each
District’s training provision utilising online virtual platforms. During
the short window of opportunity in the latter part of 2020 certain
aspects of training was delivered face to face, namely first aid
practical training, which was outsourced to external training
providers. This was to ensure that the County remained as far as
reasonably practicable, compliant with the mandatory HQ training
requirements centric to all adult volunteers of the Movement. Two
specific weekend-long online virtual events were delivered
throughout the year by the County Training Team, which has
resulted in a significant number of Wood Badges (training insignia
denoting trained leader status) being achieved. The first course of
the year took place in October 2020, which recorded over 70
attendees and for the first time, saw Scout Leaders from outside
of the County book onto and participate in Wiltshire training. The
second course ran in March 2021 with a similar number of
Leaders taking part but this course is significant because the
County celebrated its 100thtraining session delivered across the
County whilst under Covid-19 lockdown restrictions. In addition to
this, training validation sessions have continued to run following
similar online opportunities including mandatory safeguarding and
safety training for all members of Scouting.
Despite the national lockdown and restrictions regarding face to
face Scouting in place, Beaver, Cub, Scout, Explore and Network
Leaders from all seven Districts continued to deliver exciting and
fun-packed quality programmes and maintained regular Section
meetings using online virtual platforms, including take part in The
Scout Association’s national activities and events for example,
home nights away experiences, The Great Indoors, Race to the
Moon and Jamboree on the Internet to name only a few. By
actively taking part a significant number of young people
managed to achieve their Bronze, Silver, Gold, Platinum and
Diamond Chief Scout Awards and a number of Network Scout
members managed to achieve their Queen’s Scout Award.
C.
Finance review
Policy on Reserves The total funds are £889,019 of which £107,472 are restricted for
specific purposes, including for legacies gifted. Of the unrestricted
funds £552,903 are held as fixed assets (including the Wiltshire
Scout Centre). Therefore at 31stMarch 2021 the charity had net
unrestricted current assets of £228,645.
The County’s policy on reserves has been to hold the equivalent
of a year’s lettings plus a fund for redecorating the centre every
four years and to be able to continue with our development work
on growing the movement. However this year due to the ongoing

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Wiltshire Scout Council –Trustee Annual Report for the year to 31 March 2021

uncertainty of when we will be able to let again at full capacity and
also if the purpose for the lets changes we have set a reserve for
a reduced running cost of the building along with redecoration
reserve and a fund to get face to face scouting up and running
again and this equates to £90,000. Any additional funds will be to
develop the activities offering made available at the centre and to
support development and Scouting across the County, including
supporting Districts and Groups facing financial difficulties, and
also to support the return to Scouting.
Further
financial
review
details		 The County does not have sufficient funds to invest in longer term
investments. The County has therefore adopted a risk averse
strategy to the investment of its funds. All funds are held in cash
using only mainstream banks or building societies
Finance review The Total income for the year was £77,247 (2020 £154,126) and
the total expenditure £48,239 (2020 £130,427). The reduction in
income and costs reflects the temporary cessation of Scouting
activities and lettings due to the Coronavirus pandemic.
The net current assets at year-end were £322,870 (2020
£273,867).

D. Structure, governance and management

Type of governing document The County’s governing documents are those of The Scout
Association. They consist of a Royal Charter, which in turn gives
authority to the Bye Laws of the Association and The Policy
Organisation and Rules of The Scout Association.
How the charity is constituted The County is a trust established under its rules which are
common to all Scouts
Trustee selection methods The Trustees are appointed in accordance with the Policy
Organisation and Rules of The Scout Association
Additional governance issues The County is managed by the County Executive Committee, the
members of which are the “charity Trustees” of the Scout County
which is an educational charity. As charity trustees they are
responsible for complying with legislation applicable to charities.
This includes the registration, keeping proper accounts and
making returns to the Charity Commission as appropriate. In
addition the County Executive Committee maintain appropriate
governance policies and a Risk Register, which are reviewed
periodically.
The committee, who meet 6 times a year, consist of 14
Independent members:
•
5 Ex – officio (Chair, County Commissioner, County Youth
Commissioner, Secretary, Treasurer)
•
5 Elected Members
•
4 Nominated Members
In addition members are co-opted as required to provide
appropriate skill.
This County Executive Committee exists to support the District
and Group Leaders in meeting the responsibilities of their
appointments and is responsible for:
•
The maintenance of County property;
•
The raising of funds and the administration of County
finance;
•
The insurance of persons, property and equipment
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Wiltshire Scout Council –Trustee Annual Report for the year to 31 March 2021

•
County public occasions;
•
Assisting in the recruitment of leaders and other adult
support;
•
Appointing any sub committees that may be required;
•
Appointing County Administrators and Advisors other
than those who are elected.
The County has in place systems of internal controls that are
designed to provide reasonable assurance against material
mismanagement or loss, these include 2 signatories for all
payments and comprehensive insurance policies to ensure that
insurable risks are covered

E. Plans for Future Periods

Plans for future Periods To ensure the continued support of Scouting in Wiltshire.
To ensure the long term future of the County Scout Centre and to
develop the offer of well managed and available outdoor activities.

F. Reference and administration details

Charity name Wiltshire Scout Council
Charity number 1025277
Charity’s principal address Wiltshire County Scout Centre, Potterne Wick, Wiltshire SN10 5QT

The charity holds the title to the property belonging to it.

Names of the charity trustees who manage the charity

Trustee Name Office Dates acted if not for
whole year
Ex Officio
Mrs S R Troughton HM Lord Lieutenant President
1 J Purkis CountyChair
2 S Barley CountyCommissioner
3 Miss M Nevill Youth Commissioner
4 Mrs S Rose Secretary
5 P Ingram Treasurer Appointed July2020
Nominated
6 R Reeves
7 C Pope
8 G Belsten
9 H Millard
Elected
10 G Thornton
11 Miss I McLean
12 D Waspe
13 T Dobson Appointed July2020
14 D Bavister Appointed July2020
Miss M Nemeth-Smyth Stood down July2020
Co-opted
-

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Wiltshire Scout Council –Trustee Annual Report for the year to 31 March 2021

Name and address of advisor

Type of advisor Name Address
Independent Examiner S G Fraser
MHA Monahans		 38-42 Newport Street, Swindon,
Wiltshire,
SN1 3DR

G. Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees by:

Signature
Full name Suzanne Joan Rose
Position held County Secretary
Date 17th June 2021

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Wiltshire Scout Council – Annual Financial Statements for the year to 31 March 2021

Statement of Financial Activities

Income and endowments from
Donations and Legacies
Charitable Activities
Other trading activities
Income from investments
Total income
Expenditure on
Raising funds
Expenditure on charitable activities
Total expenditure
Net income/(expenditure)
Net movement in funds
Total funds brought forward
Total funds carried forward		 2021 2020
Note Unrestricted
Funds
£		 Restricted
Funds
£		 Total
£		 Total
£
3 69,573 6,152 75,775 58,051
3 753 - 753 94,153
3 298 - 298 555
3 471 - 471 1,367
71,095 6,152 77,247 154,126
4 483 - 483 330
4 45,197 2,559 47,756 130,097
45,680 2,559 48,239 130,427
25,415 3,593 29,008 23,699
25,415 3,593 29,008 23,699
756,132 103,879 860,011 836,312
781,547 107,472 889,019 860,011

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Wiltshire Scout Council – Annual Financial Statements for the year to 31 March 2021

Balance Sheet

Fixed assets
Tangible assets
Total fixed assets
Current assets
Stock
Debtors
Cash at bank and in hand
Total current assets
Creditors: amounts falling due within one year
Provision for liabilities and charges
Total current liabilities
Net current assets
Net assets
Funds of the Charity
Unrestricted funds
Restricted funds
Total funds		 2021 2020
Note Unrestricted
Funds
£		 Restricted
Funds
£		 Total
£		 Total
£
5 552,902 13,247 566,149 586,144
552,902 13,247 566,149 586,144
585 - 585 1,068
6 49,626 - 49,626 2,530
7 387,978 94,225 482,203 449,525
438,189 94,225 532,414 453,123
8 209,544 - 209,544 179,256
- - - -
209,544 - 209,544 179,256
228,645 94,225 322,870 273,867
781,547 107,472 889,019 860,011
781,547 - 781,547 756,132
9 - 107,472 107,472 103,879
781,547 107,472 889,019 860,011

The financial statements were approved by the Trustees on 17[th] June 2021 and signed on their behalf by:

Justin Purkis County Chair

Paul Ingram

County Treasurer

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Wiltshire Scout Council – Annual Financial Statements for the year to 31 March 2021

Notes to the Accounts

Note 1 - Basis of Preparation

Basis of Accounting

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by 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 issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), The Charities Act 2011 and UK Generally Accepted Accounting Practice.

The charity has taken exemption from preparing a cash flow statement under the charities SORP as it constitutes a small charity. The financial statements have been prepared to give a ‘true and fair view’ and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following the Accounting and Reporting by 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 (FRS102) issued on 16 July 2014 rather than the Accounting and Reporting by Charities Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are prepared in sterling which is the functional currency of the charity and rounded to the nearest pound.

There are no significant areas of judgements or key sources of estimation uncertainty. The trustees consider that there are no material uncertainties about the Charity’ Legal Status.

The Charity is an unincorporated trust. The charity’s governing documents are those of The Scout Association and consist of a Royal Charter.

Note 2 - Accounting Policies

Note 2 - Accounting Policies
Incoming Resources
Recognition of incoming resources These are included in the Statement of Financial Activities (SOFA)
when:
•
The charity becomes entitled to the resource
•
The trustees are probable they will receive the resources
•
The monetary value can be measured with sufficient
reliability
Membership subscriptions Membership subscriptions collected on behalf of other parts of the
Scout Movement are reported in the SoFA net of any amount paid
out. This is because these subscriptions are in affect held as agents
before being paid out
Incoming resources with related
expenditure		 Where incoming resources have related expenditure the incoming
resources and related expenditure are reported gross in the SoFA
Grants and donations Grants and donations are only included in the SoFA when the charity
has unconditional entitlement to the resources
Tax reclaim on donations and gifts Incoming resources from tax reclaims are included in the SoFA at
the same time as the gift to which they relate
Donated services and facilities These are only included in incoming resources (with an equivalent
amount in resources expended) where the benefit to the charity is
reasonably quantifiable, measurable, and material. The value
placed on these resources is the estimated value to the charity of the
service or facility received
Volunteer help These are only included in incoming resources (with an equivalent
amount in resources expended) where the benefit to the charity is
reasonably quantifiable, measurable, and material. The value
placed on these resources is the estimated value to the charity of the
service or facility received
Legacy For legacies, entitlement is taken as the earlier of the date on which
either: the charity is aware that probate has been granted, the estate

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Wiltshire Scout Council – Annual Financial Statements for the year to 31 March 2021

has been finalised and notification has been made by the executor(s)
to the Trust that a distribution will be made, or when a distribution is
received from the estate. Receipt of a legacy, in whole or in part, is
only considered probable when the amount can be measured reliably
and the charity has been notified of the executor’s intention to make
a distribution. Where legacies have been notified to the charity, or
the charity is aware of the granting of probate, and the criteria for
income recognition have not been met, then the legacy is a treated
as a contingent asset and disclosed if material.
Investment income This is included in the accounts when receivable
Expenditure and liabilities
Liability recognition Liabilities are recognised as soon as there is a legal or constructive
obligation committing the charity to pay out resources
Creditors Creditors are recognised where the charity has a present obligation
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 are normally recognised
at their settlement amount after allowing for any trade discount due.
Governance costs These include costs of the preparation and examination of statutory
accounts, the costs of trustee meetings and cost of any legal advice
to trustees on governance or constitutional matters
Assets
Tangible fixed assets for use by
charity		 These are capitalised if they can be used for more than one year and
cost at least £50. They are valued at cost or a reasonable value on
receipt.
Depreciation is provided at the following annual rates in order to write
off each asset over its estimated useful life:
Buildings - 2% on a straight-line basis
Equipment-10%-20% at different rates on a straight-line basis.
Cash at bank and cash in hand Cash at bank and cash in hand includes cash and short term highly
liquid investments with a short maturity of three months or less from
the date of acquisition or opening of the deposit or similar account.
Debtors Trade and other debtors are recognised at the settlement amount
due after any trade discount offered. Prepayments are valued at the
amount prepaid net of any trade discounts
Stocks These are valued at the lower of cost or market value
Fund Accounting Unrestricted funds can be used in accordance with the charitable
objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes
within the objectives of the charity. Restrictions arise when funds are
raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is
included in the notes to the financial statements.
Financial Risk Management The Charity has minimal exposure to customer credit risk, liquidity
risk and market risk. Please refer to the risk section of the trustee’s
annual report for information on how risks are managed. The charity
does not have any non-basic financial instruments

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Wiltshire Scout Council – Annual Financial Statements for the year to 31 March 2021

Note 3 - Analysis of Income and Endowments

2021
£
2020
£
Donations and Legacies Membershipsubscriptions 221,040 214,480
Less: membership subscriptions paid on 174,990 168,520
Net membership subscriptions retained 46,050 45,960
Donations 319 309
Legacy 2,839 5,354
Government Grants 20,365 -
International 6,152 6,428
Total 75,725 58,051
Charitable Activities Rental income 753 35,401
Activities - 58,751
Total 753 94,152
Other trading Activities Badges 298 555
Total 298 555
Investment income Bank interest 148 432
COIF interest 322 935
Total 471 1,367

All income was unrestricted other than donations of £nil (2020 £6,428).

There were no unfulfilled conditions or other contingencies attached to the grants received, which are in relation to COVID relief. The charity has not directly benefited from any other forms of government assistance.

Note 4 - Analysis of Resources Expended

2021
£
2020
£
Raising Funds Badges 483 330
Total 483 330
In 2021 and 2020 all expenditure on fundraising was unrestricted.
Charitable activities Youth programme and activities - 52,869
(unrestricted) Adult support and training - 15,452
Wiltshire Scout Centre 43,786 52,503
Support and services to the movement - 548
Independent Examiners 900 881
Payroll Fees 511 -
New Group Grant - -
AGM costs - 958
Total 45,197 123,211
Charitable activities International - 2,857
(restricted) Grants/legacy depreciation 2,559 4,029
Total 2,559 6,886
130,097
Total 48,239

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Wiltshire Scout Council – Annual Financial Statements for the year to 31 March 2021

Note 5 - Tangible Fixed Assets

5.1 Unrestricted Cost

Land and
buildings
£		 Climbing
frame &
fittings
£		 Training and
Potterne
equipment
£		 Activity
equipment
£		 Total
£
Balance brought forward 766,543 15,651 72,894 10,324 865,412
Additions - - 455 - 455
Disposals - - - - 0
Balance carried forward 766,543 15,651 73,349 10,324 865,867
5.1 Restricted Funds
Balance brought forward 8,889 - 29,266 - 38,155
Additions - - - - -
Balance carried forward 8,889 - 29,266 - 38,155
Total 775,432 15,651 102,615 10,324 904,022
5.2 Unrestricted Accumulated Depreciation and Impairment Provisions
Balance brought forward 212,108 15,651 56,410 10,063 294.232
Depreciation charge for yr 15,129 - 3,457 142 18,728
Disposals - - - - -
Balance carried forward 227,237 15,651 59,867 10,205 312,960
5.2 Restricted Funds Accumulated Depreciation and Impairment Provisions
Balance brought forward 979 - 22,212 - 23,191
Depreciation charge for yr 178 - 1,539 - 1,717
Balance carried forward **1,157 ** - **23,751 ** - 24,908
Total **228,394 ** **15,651 ** 83,648 10,205 337,868
5.3 Net book value Unrestricted Funds
Brought forward 554,435 - 16,484 261 571,180
Carried forward 539,306 - 13,472 119 552,902
5.3 Net Book Value Restricted Funds
Brought forward 7,910 - 7,054 - 14,964
Carried forward 7,732 - 5,515 - 13,247
Total 547,038 - 18,987 119 566,149

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Wiltshire Scout Council – Annual Financial Statements for the year to 31 March 2021

Note 6 - Debtors and Prepayments

Analysis of debtors Amounts falling due within
one year		 Amounts falling due within
one year		 Amounts falling due after
more than one year		 Amounts falling due after
more than one year
2021
£
2020
£		 2021
£		 2020
£
Other debtors 49,626 2,530 - -
Total 49,626 2,530 - -

Note 7 - Cash at bank and in hand

Analysis of deposits 2021
£		 2020
£
Bank accounts 330,127 297,771
COIF 152,026 151,754
Cash in hand - -
Total 482,203 449,525

Note 8 - Creditors and accruals

Analysis of creditors Amounts falling due within one
year		 Amounts falling due within one
year		 Amounts falling due after more
than one year		 Amounts falling due after more
than one year
2021
£
2020
£		 2021
£		 2020
£
Debts due to districts - - - -
Other creditors 209,544 179,256 - -
Total 209,544 179,256 - -

Included in other creditors is deferred income of £203,847 (2020 £175,875) being income received for post year end activities and membership fees for 2021.

Note 9 - Funds

9.1 Funds held

The charity held the following funds at the year end:

Restricted income funds:

Fund names Type Purpose and restrictions
International R For the assistance of“scouts”going to international events
Solar Panels C For the supply and fit solar panels to the whole roof at WSC
Legacy C For the upkeep and improvement of WSC
Car Park C For the extension of the car park
Scout Centre R For the upkeep of the centre
Jamboree R For the funding of equipment to take to Jamboree

9.2 Movement of major funds

Unrestricted Funds 2021

Fund name Balance
Brought
forward
£
Incoming
resources
£		 Outgoing
resources
£		 Balance
Carried
forward
£
General Funds 756,132 71,095 45,680 781,547
Total 756,132 71,095 45,680 781,547

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Wiltshire Scout Council – Annual Financial Statements for the year to 31 March 2021

Restricted Funds 2021

Fund name Balance
Brought
forward
£
Incoming
resources
£		 Outgoing
resources
£		 Balance
Carried
forward
£
International 7,522 6,152 - 13,674
Solar Panels 1,077 - 1,077 -
Legacy 79,062 - 1,304 77,758
Car Park 7,910 - 178 7,732
Scout Centre 1,500 - - 1,500
Jamboree 6,808 - - 6,808
Total 103,879 6,152 2,559 107,472

Unrestricted Funds 2020

Fund Name Balance
Brought
forward
£
Incoming
resources
£		 Outgoing
resources
£		 Balance
Carried
forward
£
General Funds 738,783 140,890 123,541 756,132
Total 738,783 140,890 123,541 756,132

Restricted Funds 2020

Fund name Balance
Brought
forward
£		 Incoming
resources
£		 Outgoing
resources
£		 Balance
Carried
forward
£
International 3,951 6,428 2,857 7,522
Solar Panels 1,312 - 235 1,077
Legacy 82,678 - 3,616 79,062
Car Park 8,088 - 178 7,910
Scout Centre 1,500 - - 1,500
Jamboree - 6,808 - 6,808
Total 97,529 13,236 6,886 103,879

Note 10 - Trustees’ remuneration and benefits, and related party disclosures.

There were no trustees’ remuneration or other benefits for the year ended 31 March 2021

Trustees’ expenses and donations

There were trustees’ expenses paid to nil trustees for the year ended 31 March 2021 of £nil (2020 £1,251) Total donations of £nil (2020 £278) were received from Trustees. These donations were all given without conditions.

Related party transactions

There were no related party transactions for the year ended 31 March 2021.

Note 11 Stock

Analysis of Stock 2021
£		 2020
£
Badges 585 1,068
Total 585 1,068

The amount of stock recognised as an expense during the year was £483 (2020 - £330)

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Wiltshire Scout Council – Annual Financial Statements for the year to 31 March 2021

Note 12 - Staff Costs

The total staff costs and employee benefits were as follows:

Staff Costs 2021
£		 2020
£
Wages and Salaries 3,240 2,000
Social Security - -
Total 3,240 2,000

The average monthly number of employees during the year was 1 (2020: 1.)

No employees received total employee benefits (excluding employer pension costs) of more than £60,000.

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Wiltshire Scout Council – Annual Financial Statements for the year to 31 March 2021

Independent Examiner's Report to the Trustees of Wiltshire Scout Council

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 March 2021 set out on pages 7 to 15.

Respective responsibilities of trustees and examiner

As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

It is my responsibility to:

Basis of independent examiner’s statement

My examination was carried out in accordance with 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 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 in the statement below.

Independent examiner's statement

In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:

Act; or

I 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.

S G Fraser FCA MHA Monahans 38-42 Newport Street Swindon SN1 3DR

28[th] June 2021

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