CHARITY COMMISSION FOR ENGLAND AND WALES Trustees. Annual Report forthe period From 1 September 2024 Period start dats to 31 August 2025 Period end dats Charity name: LEIGH PRIMARY SCHOOL PTA Charity registration number: 1027358 Objectives and Activities Summary of the purposes of the charity as set out in its goveming document Para 1.17 The object of the Association (the Objects) is to advance the education of pupils in the school. In furtheran of this object the Association may".- a) Develop more extended relationships belween the staff, parents and others associated with the school. b) Engage in activtties which support the school and advan the education of the pupils attending it. c) Provide and assist in the provision of such facil-rties or rtems for education at the school (not provided from statutory funds) as the Commtttee in consuliation with the Goveming Body andlor Sthool shall from time to time detemiine. Fundraising events held throughout the financial year to raise money. These include a Halloween disco. colour run, nter Concert, Christmas fayre, Fireworks nht. bingo. raffles, sports day social, treatslcakeld0nuvsweeI ¢arn sales, non-unrform days and Christmas card sales. Addits"onal funds raised through 150 dub, Bags2School recycling scheme and donations_ The trustees have had due regard to public benefft when exercising powers and duties. All activitse8 had the ?ole purpose of ffji$ing funds that would benefft the public primary school. There was no harm or detriment and a risk analysis was carried out for necessa events to insure this. Summary ofthe main activities in relation to those purposes for the public benefit. in particular, the adivities, projects or seNiGes identified in the accounts. PaF8 1.17 aThJ statement confimiing whether the trustees have had regard to Ihe guidance issued by the Charity Commission on public benefft Par• 1.18
Achievements and Perfonnance £22,468 was paid to or promised to Leigh Primary School in the financial year.. Emma's library cards: £197.99 PathvRys to write.. £2,000.00 Development of Nurture spa. £1.000.00 DT investment £750.00 Take One Picture, Scheme,: £500 00 Maths investment.. £500.00 Pin badge request: £312.00 Greenhouses.. £149.98 Playground hoops: £141.99 Outside Leaming Development project, including building an outdoor classroom and garden design.. £16.275.50 Fitness Friday support towards sports at the sch¢)01". £687.50 Summary of the main achievements of the charity, identifying the difference the charrf(y's work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole. Parn t. Financial Review Review of the charity's financial position at the end of the period Pafa 1.21 £10,122 £ 4,767 132 £ 233 Cash in bank Income accrued Inventory PTA Assets £ 1.102 Expenses accrued £ 1,000 £ 8,631 Reserves held Restricted funds £ 4.521 Available for distribution £1,000. A reseNe of £1,000 is put in pla to secure enough fvnding for all PTA ex nses. Amount of reseryes held PaFa 122 Reasons for holding zero reserves Donations Para 1.22 The charity wns solely on unpaid volunteers. All time for members, trustees, account preparations, event planning and acttvtties are donated wntributions. Prizes for most events and fundraising aGtivities are donated. The value of any voluntary help received is not induded in the accounts. Details of fund materially in deficit Explanation of any UnrtaIntieS about the charity Gontinuing as a going COnM Para 1.24 Para 123
structure, Governance and Management Description of charity's trusts: Type of goveming document Para 1.25 PTA Constttution How is the charity constituted? Para 1.25 Trust -21•rl Trustee seleclion methc#Js including details of any constitutional provisions e.g. elertion to post or name of any person or body entitled to appoint one or more trustees Para 1.25 .. Commitlee membersltrustees shall b8 elected at the AGM. Mid-year changes if a trustee should resign midyear, require a vote of trustees and members. Reference and Administrative details Charit name other name the tharity uses LEIGH PRIMARY SCHOOL PTA LEIGH CP SCHOOL PARENT TEACHER ASSOCIATION Previous name Re istered charit Charity's principal address 1027358 Leigh Primary Sthool, The Green. Leigh. Kent, TN11 8QP Names of the charity trustees who manage the charity Dates acted rf not forT*ho ear Trusteo name Office Irf any) Name of person {or body) entitled oint Irustee Ifan Natasha Govan Amy Louise Carhyrtght Nicola Claire Rose Chair Treasurer Full year Full year Full year Trustee Declarations The trustees declare that they have approved the trustees, report above. Signed on bohalf of the charity's tw$tÈÈs Signature(s) Full namelsl Position (eg Secretary, Chair, etc
Names of the charity trustees who manage the charity for the financial period From 1 September 2024 to 31 August 2025: Trustee name Office Ilf any) Dates acted rf not forTAho Name of person lor body) entitled ifan Natasha Govan Chair Full year Full year Full year Amy Louise Cathvright Nicola Claire Rose Treasurer Trustee Names of the charity trustees who manage the charity as at the de Financial Statements approved and signed- Office {rfanyl Dales acted If not for Thole Ilame of person lor body) entltled int trusteè ifan Coral Pamela Pearce Chair 24 September 2025 to present date 24 September 2025 to present date 24 September 2025 to present date Leigh Primary School PTA Commlttee Leigh Primary School PTA Commtttee Sacha Ann Buldock TTUStee Laura Paxton Trustee Leigh Primary School PTA Commrttee
CHARIIY COMMISSION FOR ENGLAND AND WALES Charity Name LEIGH PRIIWiY SCHQX)L FfA Charity No Ifan, Annual accounts for the period 01109r2024 1027358 Section A 3110PJ2025 Statement of financial activities Reeommended catsgorles by UnrestrlcW In¢onp Endo fund fund5 fiM7ds Total funds Incoming resources (Note 31 Income and endoWnty fr: Owabons and Wes Ch&riiablpadivitEs Olhertrliro 1¥ Prior year funds F01 F02 F03 F04 F05 4.592 8,409 13.001 13,783 19.335 Separate naknal kn Lrfin( Other 19,335 18,067 Total Resour¢e5 expended (Note 6} Exptrndtturè on.. Rais9 fLrnS charitab aCbwb85 Separate m£knal tlexpwe Olhfyr Total 23,9 32, 31. 7.232 20.585 7.232 22,468 1,883 7,134 27,029 S10 st1 S12 83 .70 Net ineomèl{8xpendliure) boforp investment gainsl{lossesl Nel wlnsio0$5•$1 on ¥tsr Net incomel(expenditure} Extraordinary items Transfers between funds Othar recognised gain(1*)}. S13 S14 $15 S16 S17 6.527 2,637 2,313 3.890 6.527 2.637 2.313 Olhergain&tlk>sgesl Notmovgmentin funds 3.890 .527 Reconeiliatlon offunds.- Totslfunds lod Total funds canied fonvard 2.637 2,313 9,410 5.520 2.104 8.631 11,514 14,151 13,827 11,514
Section B Balance sheet Vnrthct in¢om• Endownwrt Totsl Ihi¥ Totsl la3t fvnds nd$ fvnds Fixed assets Intangible assets Tangibl• assets Heritag8 assets Investmants F01 F02 F03 F04 (Note 15) {Note 141 (Note 16 (Note 17 Total fixaSSets FOS 233 233 311 Current assets Slocks (Note 18) Debtors Investments (Note 191 (Note 17A) Cash at bank and in hand {Note 24) Total CU9nt assets B10 132 42 132 4,767 349 14.744 15, Creditor8: amounts falling du8 within one year {Note 20) Net cunwrt assets/flithJths) B12 rotai assets less currentllathlibes Bt3 B11 1,102 1,102 4,775 Credttors: amounts falllng due after one year (Note 20) Provisions for liabilitiey B14 Bf5 Totalnet assets orliabiliues B16 Funds of the Charity Endowment funds (Note 27) Restricted income fund$ iNots 27) Unrestricted funds Revaluation reserye 5.520 8.631 14,151 11,514 B17 818 8.631 8,631 5,520 B19 5,520 2,104 9,410 Total funds B21 .51 Signqd by one ts¥0 trustees on belf of a the trustees s19 Datè of approval ddlmml Print Name CC17a IExceD
Y•r Y* CCiFal
Section C No:es to the a=cougrs Note 2 2.2 INCOME Iconti No FRS 102 S(kRP¢xFRS TOI No Nlè No NIA 13w4nts WjdutJ thtsjVr15.1Dkn &125RS102 SORPi Nla ¢Xty(wthe m&{S.16FRS 102 S(%¢P No Nla Nla Nl No Nla or4mts Nla Nl No Nla No the SQFA rayanto5 and tren10a sub•¢ripkn NIA aw Crit&4arenxl(S.10s.l2 FR51ty2scRP)aFapwAe¢SaÈ in SOFA No
Nl4 2.3 EXPENDITURE AND UABIUTIES Nla Ye5 Nla Yes N¢ Cr•dknA Nla bas fiTrancl Irtybvn*nt5 2.4 ASSETS rraF 11.7 FRS102SthgP. 1t.IT 1 11.19. FRS102 S(RP. Nl tyth4rlty No Nla No Nla No No Nli No eorn Nl4
POUCIES ADOPTED ADDITIONAL TO OR OIFFERÈFifFROM TIIOSE ABOVE
Section C Notes to tho accounts Anatysi¥ oflne(knè Note 3 (conti Donauons and lega¢l8S'. Ana Donations aTh1 rfts Tow funds Ptr> 4.347 245 12,0Tr 925 aoes General gtanL8 prov•Jed bygovemmerwcther 11,131 2,653 Membershp subsuytions and sporwth¥)5 Donated ood5 other litÉs aTr1 5ervtes 4,5Yd 13.001 13.783 Gharitsb aetrvileB.' Other Olher trading activitle8: Fundra al Oth&r events 19.335 19.335 16,16e 1,900 19 19,335 t8,7 Income from Investments: Interest irwne Dividend income Rental and Olhe Separate merfal Item of incLTre: Conversion of endIAlfun[ts into inct Gain on dpol ol a taruk a5Sèt hebj G8in on disposal of a prcgrartNYE reLH Royakn"es from the explortthn of1rrtek Other TOTAL INCOME other Inlonnatton". 337 All income in tho prioryearw exehr. (p3¥e provid8 de¥criptson 8ndamountsi Wherè oentlud l¥ converted ir¢0 irxom inl Wherg ?ny ood(vMmerrt fund ix COTr&rted into fin¢ryn* inll prlor perrod. plÈO•4ith• r•tson lortho GonversknL Wiihln the lrtrim• ft¢m8 •bo¥ethe 6temsa matewial.. Iplea8e dls¢lw nthre, nJaJary pv ramountsl CC178 (Exdi
Section C Notes to the accounts Iconll Note 5 Donated goods, fa¢ilibes and servic Thi$ year SeeondÈd slwff Use of property Last y•ar P#se provtde detail8 of the accounting pollcy forthe recognition and valuation of donated goods. facilities and $er¥Fces. Last ear goods are recogni5ed althe ath81 vahje ofgor>Js OTr 501d and ported as inc£ne und8r tharItsb acli¥itie5. 1 donabon8 of g¢xds are ple&Jed a5 pnS or perishable lèg ¢xkesl $0 are he& as inventory. [knna arp recognwl at the •Jual value of g¢)Lth On soJ arKI reported as In(le Trjer tradi arth. M dOnatitr ofgoc#J8 are pjty as or leg (kn150 aFe not as inventory. Please provirfo detaM$ olany unfthlltx1 conditÈons and other contingtnctes attachlng to resources from donated goods and services not recognised In Not plicab Plea¥e give details o10therforn of other donated goods and services not rncogni5ed In th• accounts, eg contribution of unpaid volunteor& The tharty wns $Y M uryaid wjnIeel9. AJI timefrJr mem$. trLtsle£s. aceount preperatiorÉ. et pfannry aTrJ ar8 d)arity runs on unpaid volunteers. forrnemb8rs. tnjstees. aUnt preFeration$. ebnt plann1r and acbvitres are t)nated contribulions. Proes foi rnost events and fuTh1[a6n acknti8& and fvndraising acbth. CC17a IE
Section C Noies to the accounts An415 of wenditure Note 6 Icontl IAyèar Anatysl8 dlture OTr ralsin fund¥: InwrTe£l seeking donatM)ll5 Incurre4 seeking bJaaes Incurred seeking gr8Fts operating [rwnberSh IKher and socisl10tt8rie5 Stsging fundra9 8¥t5 Fudralsing agents Opèrating ch3Fty shops Operalirig a trading carnpany undettsking trading ctiv AdveTtsing. marketing. direct mail and fuTrd Tot41 Inth 205 7.232 6.928 Start costs incurred in 9enoraWq new source of future in¢ornÈ Database development cc6ts Other tr8dit¥ actle5 Investrrtnl m8nagemerrt Q)5ts. portr[0 mana Cost of obtainin9 ¥nvestftnt8dvi Invesbnent adminthalion o)sts Inte1ctUal propetty IwcsrvJ costs Rent ¢ol(ection. property repai and maintenance cha es Totsi expendlttsre on ra&lThJ fvnds 7232 7232 6.47fj Expendtture on charIwio¢'. Scfv)ol Kitchen Fund5 donated to ETnm•'s litrtsry Patfvla s to vffjte rkvd mentolNurre s DTinvestment 6.840 20,189 10.189 10.tXX) 750 Take One Pithre, S¢8m Maths Investment Pin badge wue Greenhwses 750 5C¥) 372 312 150 round h Outaidts L¢nIj vrentPrQ1 Prior yearcorrw Fitness Fn<Ja Total oxpendltur on chdrltable aetlvit*s 150 142 14,591 47 142 16276 47 20,585 1&840 rate matsrial item of 27.029 Total CC17¥ Iwi
othor T¢)tal exper11 TOTAL EXPENDuRE 27.817 17.3rJ 16.840 34.163 otherinforntion.' Anatysfs of 8xpendiEurÈ on ¢haritsble a¢tl¥thgs Activtty or progyamme Grart fun(ling a¢trvides rirfath A¢ir#lttes Grant fvndiry of SUpprt Totsl laFt yoar di Fvnds donaiedto Oul&de Leaming ()evdopm*rt Emma's lib Totri 6.840 20,189 16.278 16.276 20.189 27.029 CC17a {Exedi io
Section C Notes to the accounts Note 10 Dgtsi15 of eortain lten of expendlture 10.1 Fees for examination ofthe accounts accounts andothwsefvv1cespnjvldedbyyourindependwrtèmni. was paidplease entér V'ITn the apprnpiiate lJox(es). This year Last year Independent oxaminerfs fee5 Assurdnca serylce¥ other than audit or Indo ex*nination Tax advisory faes Other fee8 (for example." financial ad. con5ullan¢yi accounlancy s•r¥icts1 paid to the independent examiner CC17a IExcell 11
Section C Notes to the accounts Grdnlmaklng charitable aci)vifjes undertak•n. Notg 13 conti This year.. 13.1 Anatysis of gr4nts pakl lincluded In costof Charflatsts actjthl rdnts Ana1$ Grdnts to indi¥ldua15 costs Leigh cards Leigh Primary Sth(N. Patrways to L£igh Pnmary 5th0, tkvelopmerrt of Nurtwe s Lei h Prima Sthool. OT inveSbnrf Leigh Prymary Scho. Take One Picture, Sthe. Leigh Prfmary S¢cK)l. investment Leigh Prfmary ts01. Pin b Totsl rknary 8th(1. Emma's 197.99 197.99 2.CIJO.(KI 1,(hJO.00 750.00 1,(rt)O.00 750.00 5QO.00 0.00 Le" h Prirna Greenhouses Leigh Primary Schod. H2ygmrJ hoop5 Leigh Primaryscho, OutsTde Learni Leigh Prlmary SEcol. Prior year correction Leigh Primary SthL¥JI. FtsE8S Fdday 312.00 149.98 312.00 149.98 141.99 141.99 16,275.S) 16,275.50 47.( 47. 687.50 687.50 22A68 13.2 Grdnts made to in8tsbJlions Mychaiity has madegfdrts ts particul8rinsthttons Iltaftnoterlalin thp cont•xt of its grantmaklng. Delalts ofthè iRsbttsip)n supported. pu4)osÈ of 9rnntandio•ipakl to ÈachAnstiluUon Is avaitsble on charfvs 5tta dets"Is of charity5 URL Tolal amount of rants Id £ 22.468 Leigh Primary School SuFPOrtthe sthool by providiTrJ mIa To¢algYants to In$iitution$ In repoitingpwNI ¢Xherun&nalysedgTrnts TOTAL GRANTS PAID 22.468 22.468 CC17a (Exc8f) 12 221102&
Last year: 13.3 Anal isof Ydnts included in eostof chat11ab acuvkns rants to Insbtutions Analysl G¥ants to kndivlduals Support costs Total Leigh Primary Schoot, refjjrbishment Lgh Primary Scho. BoDk8. Twi Bo¥ and Slo Sack5 Leigh Primary $th0 Learrin9 srhemÈ5'. TCh tyFwn9. ma and hafftdb Leigh Pnmary 8th0. Christmas be 8nd dass gifts Leigh Primary Scth. Yet&8 swsmming su port Lgh Primary Schoc4, Mus instrument5 Leh Prim$ry Sthd, Sp(Kts equipment Leigh Primary Plr0j equi ment Leh PritTrary School, to SUPPOn schoc anon mou% donor . h Pnmary s. New kitLen 1.745.CKI 1.745.(X) 2.154.95 2,154.95 1.597_20 1,597.20 782.50 782.50 fy)o.00 1.648.12 1,648.12 10.LMIO.IMJ 6.839.73 10.LkKI.00 6,839.73 Tolal 27.029 27.029 13A Grnnts mad• to In#tit4rf1ons Pl8a50pmvide delails ilf chart15 URL Alycharffylms owlegrnrts topartkUtsrlnstilu Ihatarn m•twTalin Ihe conlpxtoAIts grdntsnaking. D•talls ollhe supporte¢ puw ofthp grnntartdtotalpaidto aath InsU&th Is av8iknble Ih•chaiWs sit bÈlow Nam08 of institijl Leigh Prirnaty S¢hool Purpose Surrf)ort 5th001 by provklirvJ lèarning resour and vwrove the a1rj Totsl arnount of nls ald £ 27.029 Otherunan*tysedgrants TOTAL GRANTSPAID 27.029 27.029 C17a (Excz 13
Section C Notes to the 3ccountS Tangibl8 fixed assèts (cont Not• 14 14.1 Cost orvaluation btsildings btNkltn mhirnry ar¥1 motor Totsl and e41pmEnt Al the beginning of the year Additions Revaluations Di5posa15 Transfers. At end of the year 311 311 311 311 142 DepTrcl4tioTr and ImpalrnMnts SL or RB {SbawJht L*)2 of RedUg Balan) SL SL SL SL At beginning of thè Jtar Disposals Deprectation 78 78 Impaimient Transfers" At end ol the year 78 78 14.3 Net book value Net book value al the tsginn1j ofthe year Net book value at the end Of Ihe Jr 233 CC172 IEx(tl) 14
14A Impaimiert 14.5 Revaluation canled tsndwthe ¢0sto 14.6 Olher disclosures This Last (i) Pleas& stat• the ajnountof bonDWin9 cl, If ary. c•pAodkn Ihe ¢<Mfr51nth of tanglble fixed•ssets andlhe C8Pitallsation Trte used. fllj Please providg the amountofconlrnthlco1nm filhE acquis11kn oftsngib fixedassets. (Ill) Detai7s of the oxlsténce andeanw'ng amounts ofprnpety. plantaj secuieyforlkbllilve& . The Trarpsfws'ojwis formovernerlts bef4•Een fixeda&t Caleg?S. -Pleas& indtste fhe ffleth(yd ordePaon by delebng nkllKhYnotappkb (SL =strathlli¥g.' RB= dTr9 balanGg). Alsvj indAcete tho ordep&a{h." [wstsIe. anlK47atedlib of ass8t(IWI yeéf5J.' forTrdtsrxw balan¢e, i& the pvrcentage #nnufi1dBdf. CC17a (Exr 15
Section C Notes to the accounts (conti Note 18 Stocks 18.1 Please state th• Carrying amount of stock and ThYKk in progress analys beiween actfvities. Donated good5 For dlstributlon For ffosale Wovk in progre8S For dlstrlbulion For resalo Charstable activitles: Opening Addedinpwiod Impaltwl Closlng Othèr trading activities: Openliig Addedlnperfod E¥penserfinK*7d 287 Closing 132 Other: Openlng Addedinpo Expensedlnperknd Impaired Closing Total thls year rotalprevious year 132 Thls >wr Last year 18.2 Please spoclfythe caryyiTrg amount of any stocks pledged as securltyfor Ilabillltes CC77a IExcell 16 22106r2026
Section C Notes to the accounts (conti Note 19 Debtor5 and prepaymerrts Please complote this note Irthe ehaiityhas any debtors orprylayment 19.1 Anafysis ol d9btors This year Last year Trade d¢btors Pr•payments and o¢crued income Other dgbtorn 4,767 4,767 Total 886 19.2 Anaty8is of debtors rpcoverable in moffe than 1 yearfincluiled in debtors above) This year Last year Trade dobtors Prepayments and accrued income ¢)ther debtors Total CC17a (Excell 17
Section C Notes to the accountg Note 20 Creditors and accruals Please epmplete this note Mthe chaiityhas anyw41th ora¢¢rnal& Iconti 20.1 Analysis of creditow8 Amounts falling due wlthin ong year This year Last yaar Amounts falling due after more than one This year Last year Accruals for grnnts payabl8 Bank loans and overdrdfts Trado creditors Payments received on account for¢ontra¢ts tx performanco-rnlated gTrnts AceFual$ and deforred income Taxation and $oeial so¢urrty Other crgditor8 4,080 415 695 Total 20.2 Deferred income Please complate thi$ note rfthe charftyhas dd•ffed Income. Please pI•l the reasons whyincome Is defenvd. ear Last ear Thls year Last Ygar 8alan¢e at th• start of the rnporting period Amounts addgd in current period Amounts rel¢ased to income from previous pwiod8 Balance at the and of the reporting poriod CC178 (Excell 18
Section C Notes to the ac¢Dunis Note 24 Cash at twk and In La5t%vr Shorttorm thposlts Cash at bank and M hand Other Totsl 10.122 14,744 GC17a (E 19
Section C Ntsies lo the 3:COUlI!iS Note 28 Thls year Bmploynntwh th•rchrlty or• 1019 eth or FJ15EI TRUE Lelaor11e9 TOTAL +Jfficeyex ernploynDtwllh Ihetr¢PArity ora ftlotod (fnw ry Fth•l TRUE Legal tborleY Rodund TOTAL 282 Tnth. expenseB CC17a{EKdl
TrUE Lastyear Tvayel Svbststence AE¢omrnDdation 0thorlplAa8espectfyi: TOTAL had8Xperes p3ld bylhtr chaY 28J Transoctlon(s) with rdated iJori Irue'in th¢ boxprovidpd ThKs y•ar TrUE Nam• ofthg trusts• or relatrd party movnts Wrltten off durliwj ieporting to chr Pnwlsh)nfor bad debts •tperknd end ofanypayment[¢onsidth¥tion) (o b•provid8d CC174 (Exc)
La51 year Rel•titinGhip to chèrty or rnFatod p•rty atportod end <lirrJny portln9 CC17* IE
CHARITY (OMMISSION FOR ENGLAND AND WALES Independent examinerfs report on the accounts Section A Independent Examiner's Report Roport to the trusteesl memb•rs of LEIGH PRIMARY SCHOOL PTA On accounts for the year ended 31"August 2025 Charity no lif any) 1027358 Sot out on pages I report to the trustees on my examination of the accounts of the at charityllhe Trusf) for the year ended 31108 12025. Responslbllitios and basls of report As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 he Acr). I r8POrt in respect of my examination of the Trust's accounts carried out under seclion 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commi&8ion under section 145(5)(b) of the Act. Independent I have complèted my examination. I confirm that no material matters have examinerf8 Statement come to my attention in connection with the examination which gives me cause to believe that in. any material respect.. the a¢xounting records were not kept in accordance with section 130 of the Charities Act., or the acLounts did not accord with the aOUntIng records., or th8 accounts did not comply with the applicable requirements concerning the form and content of acu)unts set out in the Charities (Accounts and Repjrts) Regulations 2008 other than any requirement that the aountS give a Irue and fairf view which is not a matter considered as part ol an independerrt examination. I have no concems 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. Slgned: q/£ie Name". Nicholas Le Fort Relevant profes8lonal qualificatlonl$) or body lif any): FCA, BFP, Bsc (Hons) Address: I CoefiN¢> 6nooK LEI Gtrl Jii ¢ep IER Oct 2018
Section 8 Discloslire Only complete if the examiner needs to highlight matenal matters of concem (see CC32. Independent examination of tharity accounts: directions and guidan for examiners). Glve here brlef detslls of any Items thatthe examlner whhes to dlsclose. IER Oct 2018