To 

1 

Trustees' Annual Report for the period 

Period start date Period end date 02 09 2023 01 09 2024 

From 

## ~~ee~~ Section A                        Reference and administration details 

Charity name 

## Wildlings 

Other names charity is known by 

n/a 

Registered charity number (if any) 

1036793 ~~CT~~ 

Charity's principal address 

Ambergate Methodist Church Devonshire Street Ambergate Postcode DE56 2GJ 

Names of the charity trustees who manage the charity 

|Trustee name<br>~~a~~<br>~~ee~~|Office (if any)<br>~~ee~~|Dates acted if not for whole year<br>~~es~~|Name of person (or body) entitled to<br>appoint trustee (ifany)|
|---|---|---|---|
|Neil Hunt<br>~~ee~~<br>~~es~~|Chair<br>~~ee~~|23/5/21 - present<br>~~es~~|Management Committee|
|Stacey Murray<br>~~ee~~<br>~~es~~|Treasurer<br>~~ee~~|23/5/21 – present<br>~~es~~|Management Committee|
|Kathryn Wilderspin<br>~~es~~<br>~~a~~<br>~~es~~|Secretary|23/5/22 - present|Management Committee|
|~~es~~<br>~~ee~~|~~ee~~|||
|~~es~~<br>~~ee~~<br>~~es~~|~~ee~~<br>~~rs~~|||
|~~ee ~~<br>~~es~~|~~ee~~<br>~~rs~~|||
|~~es~~<br>~~a~~<br>~~es~~|~~rs~~|||
|~~es~~<br>~~es~~|~~nD nn~~|~~nn~~||
|~~es~~<br>~~es~~<br>~~es~~|~~nD nn~~<br>~~rs~~|~~nn~~||
|~~es~~<br>~~es~~|~~nD nn~~<br>~~rs~~|~~nn~~||
|~~es~~<br>~~a~~<br>~~es~~|~~rs~~<br>~~rs~~|||
|~~es~~|~~rs~~|||
|~~es~~<br>~~a~~<br>~~es~~|~~rs~~<br>~~rs~~|||
|~~es~~|~~rs~~|||
|~~es~~<br>~~a~~<br>~~es~~|~~rs~~<br>~~rs~~|||
|~~es~~|~~rs~~|||
|~~es~~<br>~~a~~<br>~~es~~|~~rs~~<br>~~rs~~|||
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|~~es~~<br>~~a~~<br>~~ee~~|~~rs~~<br>~~Gn~~|~~Gn~~|~~Gn~~|
|~~ee~~|~~Gn~~|~~Gn~~|~~Gn~~|



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Name Dates acted if not for whole year N/A 

Names and addresses of advisers (Optional information) 

Type of adviser Name Address N/A Name of chief executive or names of senior staff members (Optional information) 

## Section B              Structure, governance and management 

Description of the charity’s trusts 

Constitution Type of governing document (eg. trust deed, constitution) Registered charity How the charity is constituted (eg. trust, association, company) Committee members are made up of parent volunteers, who self select and then Trustee selection methods undergo a discussion with the committee Chair to consider suitability. All (eg. appointed by, elected by) decisions on the appointment of new committee members are agreed by the full committee. 

Additional governance issues (Optional information) 

You may choose to include additional information, where relevant, about: 

- policies and procedures adopted for the induction and training of trustees; 

- the charity’s organisational structure and any wider network with which the charity works; 

- relationship with any related parties; 

- trustees’ consideration of major risks and the system and procedures to manage them. 

## Section C Objectives and activities 

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To enhance the development and education of children primarily under statutory school age by offering appropriate play, education and care facilities. 

Summary of the objects of the charity set out in its governing document a) Offering appropriate play, education and care facilities, family learning, together with the right of parents to take responsibility for and to become involved in the activities of such group, ensuring that such groups offer opportunities for all children whatever their race, culture, religion, means or ability. b) Encouraging the study of the needs of such children and their families and promoting public interest in and recognition of such needs in the local areas. c) To promote such other charitable purposes as may from time to time be determined. Summary of the main activities undertaken for the public benefit in relation to these objects (include Guidance on public benefit is included in the induction process for new within this section the statutory committee members and covered within the agenda of the committee declaration that trustees have had meetings regard to the guidance issued by the Charity Commission on public benefit) 

- Additional details of objectives and activities (Optional information) You may choose to include further statements, where relevant, about: • policy on grantmaking; • policy programme related investment; 

- • contribution made by volunteers. 

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Section D                      Achievements and performance 

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Section D                      Achievements and performance 

Summary of the main achievements of the charity during the year 

- The committee have continued to work with the Manager and Deputy  Manager,  which  has  enabled  Wildings  to  have  secure management and direction over the year. - The  charity  has  recovered  financially  from  the  COVID  19 pandemic and continues to be in a stable financial position. - The committee have continued to support staff and their well being addressing staff concerns and setting aside a wellbeing budget to support  staff.  The  committee  have  employed  a  professional  HR company to ensure that any issues are dealt with appropriately. 

- Providing  high  quality  early  years  play  and  education  for children of families in the local area with more children on role this year than in previous years. - Wildings has earned strong reputation with widespread interest in and support for its child-led ethos and outdoor approach, it has a good reputation in the area. 

- The  outdoor  provision  continues  to  go  from  strength  to strength. With Wildlings supporting a new member of staff in their Forest School  Training. - Wildings  has  implemented  the  new  framework;  Statutory Guidance for the Foundation Stage, with management ensuring that the setting  meets  all  guidance.  They  have  focussed  on  staff  training developing  familiarity  and  depth  of  understanding  with  the  new frameworks. 

- The charity continues to fundraise towards improvements in the outdoor area, which is due to commence in Aug 2024. They have held a sponsored bunny bounce, a spring treasure hunt as well as a Christmas  craft morning. 

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Section E                    Financial review 

the 

The charity holds a separate reserve account for use of redundancy pay should Brief statement of the charity’s the setting close policy on reserves Details of any funds materially in N/A deficit ~~a~~ Further financial review details (Optional information) You may choose to include additional information, where relevant about: • the charity’s principal sources of funds (including any fundraising); • how expenditure has supported key objectives of the charity; • investment policy and objectives including any ethical investment policy adopted. Section F Other optional information 

## ~~So~~ Section G                    Declaration The trustees declare that they have approved the trustees’ report above. 

Signed on behalf of the charity’s trustees 

Signature(s) 

Kathryn Wilderspin Full name(s) Position (eg Secretary, Chair, Chair Current Secretary etc) Date 1.7.25 

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## `Wildlings` Wildlings 

Financial `Financial` Activities `Activities by` by Month `[Month]` 2 `2September,` September, 2023 `[2023][-1]` - 1 September, `[September,]` 2024 `[2024]` 

||2-30SEP. 2023||OCT 2023||NOV2023|DEC2023|JAN 2024|FEB 2024|MAR2024|
|---|---|---|---|---|---|---|---|---|---|
|Incorme<br>ChildcareFees<br>LA Grat<br>Income<br>Total Income<br>Income<br>Childcare Fees<br>LAGrant<br>Training income<br>etal lnoame|6,304.65<br>7,507.15<br>C13,811.80<br>6,304.65<br>7,807.15<br>£19,811.00||9,411.25<br>6,083,64<br>S15,494B9<br>9,411.25<br>6,083.64<br>£15,404.89||7,710.5o<br>6.358.32<br>1,400.00<br>£15,468.82<br>7,710.50<br>6,358.32<br>1,400.00<br>£15,468.82|7.628.30<br>8,639.99<br>850.00<br>S17,118.29<br>7,628.30<br>8,639.99<br>850.00<br>£17,118.29|6,540.04<br>8,11665<br>700.00<br>215,356.69<br>6,540.04<br>8,116.65<br>700.00<br>215,356.69|5,052.50<br>7,805.79<br>700 00<br>£13,558.29<br>5,052.50<br>7,805.79<br>700.00<br>213,558.29|8,849.00<br>9,745.76<br>700.00<br>219,294.76<br>8,849.00<br>9,745.76<br>700.00<br>219,284.76|
|Cost<br>Sales<br>PAYE<br>and<br>Pension<br>Wages<br>Total Costof Sales<br>TOTAL<br>Cost of Sales<br>PAYE and NI<br>Pension Contributions<br>Wages<br>TotalCost<br>ofSales<br>TOTAL|492.97<br>8,686.53<br>£9,179.50<br>£4,632.30<br>492.97<br>8,686.53<br>£9,179.50<br>£4,632.30||347.75<br>9,483.55<br>£9,831.30<br>£5,663.59<br>347.75<br>9,483.55<br>£9,831.30<br>25,663.59||503,46<br>10,180.89<br>£10,684.35<br>£4,784.47<br>503.46<br>10,180.89<br>210,684.35<br>£4,784.47|52127<br>11,71345<br>£12234.72<br>4.883.57<br>521.27<br>11,713.45<br>£12,204.72<br>£4,883.57|2.601 85<br>623.21<br>10,425.19<br>£13,65026<br>£1,706.44<br>2,601 85<br>623.21<br>10,425.19<br>£13,650.25<br>21,706.44|516.70<br>11,247.03<br>£11,763.73<br>£1,794,56<br>516.70<br>11,247.03<br>£11,763.73<br>£1,794.56|1.819.14<br>537 47<br>11.554.09<br>£13,910.70<br>£5,384.06<br>1,819.14<br>53747<br>11,554.09<br>£13,910.70<br>25,384.06|
|Expenditures<br>Bank charges<br>Computer Costs<br>DBS/OIsted/iCO<br>Expenditures<br>Bankcharges<br>ComputerCosts<br>DBS/OIsted/iCO|18.55<br>180.39<br>150.00<br>18,55<br>180.39<br>150,00||28.00<br>211.38<br>39.00<br>28.00<br>211.38<br>39.00||35.35<br>216.38<br>85.00<br>35.35<br>216.38<br>85.00|37.10<br>221.38<br>37.10<br>221.38|36.09<br>216.38<br>26.00<br>36.09<br>216.38<br>26.00|41.65<br>216.38<br>13.00<br>41.65<br>216.38<br>13,00|34.65<br>216.38<br>274 26<br>34.65<br>216.38<br>274.26|
|Garden refurbishment<br>Groups and Outings<br>Garden refurbishment<br>Gitts<br>GroupsandOutings|||||52.00<br>52.00|175.00<br>175.00|823.33<br>823.33|||
|Insurances<br>Insurances||||||||||
|Office/General<br>Administrative<br>Expenses<br>Other Prolessional<br>Services<br>Phone Casts<br>Copier<br>Rent<br>Snacks and Mik<br>Training<br>SuppliesStationary/Resourcas<br>Total Expenditures<br>NET OPERATING<br>INCOME<br>Otfice/General Administrative Expenses<br>OtherProfessionalServices<br>PhoneCosts<br>Printer’Copier<br>Rent<br>‘SnacksandMilk<br>StalTraining<br>Supplies’Stationary/Resources<br>Total Expenditures<br>NETOPERATINGINCOME|35.80<br>152.57<br>20.00<br>109.19<br>25.00<br>65.96<br>£75746<br>£3,874.84<br>35.80<br>152.57<br>20.00<br>109.19<br>25.00<br>65.96<br>£757.46<br>£3,874.84||25.00<br>2.612.00<br>132.50<br>15.00<br>422.86<br>£3,485.74<br>$2,177.85<br>25.00<br>2,612.00<br>192.50<br>15.00<br>422.86<br>£3,485.74<br>£2,177.85||461.68<br>25.00<br>68.08<br>20.00<br>60.07<br>568.80<br>£1,59236<br>£3,192.11<br>461.68<br>25.00<br>68,08<br>20.00<br>60.07<br>568.80<br>£1,592.36<br>£3,192.11|137.20<br>25.00<br>152.57<br>20.00<br>241.84<br>135,86<br>£1,145.95<br>£3,737.62<br>137.20<br>25.00<br>152.67<br>20.00<br>241.84<br>135.86<br>21,145.95,<br>£3,737.62|50.80<br>25.00<br>35.72<br>2.288.00<br>208.22<br>1.350.00<br>272.94<br>25,332.48<br>£3.626.04<br>50.80<br>25.00<br>35.72<br>2,288.00<br>208.22<br>1,350.00<br>272.94<br>25,332.48<br>£-3,626.04|137.20<br>25.00<br>35.74<br>1,868.00<br>119.93<br>25.00<br>417.73<br>2,899.63<br>£-1,105.07<br>137.20<br>25.00<br>35.74<br>1,868.00<br>119.93<br>25.00<br>417.73<br>£2,899.63<br>£-1,105.07|25.00<br>118.53<br>20.00<br>32.97<br>414.82<br>£1,136.61<br>4247A45<br>25.00<br>118.53<br>20.00<br>32.97<br>414.82<br>£1,136.61<br>£4,24746|
|OtherIncome<br>Fund Raising<br>earned<br>welbeingfund<br>TotalOtherIncame<br>OtherIncome<br>Fund Raising<br>Interesteamed<br>stat! wellbeing fund|17.00<br>18.56<br>g35,56<br>17.00<br>18.56||21.30<br>221.30<br>21.30||24.02<br>24.02<br>24,02|421.86<br>23.25<br>£445.11<br>421.86<br>23.25|196.92<br>26.48<br>223.40<br>196.92<br>26.48|23.30<br>923.30<br>23.30|675.77<br>22.53<br>£698.30<br>675.77<br>22.53|
|Other Expenditures<br>FundraisingCosts<br>wellbeing<br>‘Other Expenditures<br>FundraisingCosts<br>om<br>:|£0.00<br>~<br><|2|100.00<br>£100.00<br>100.00<br>.<br>Soar =deen|¢y|20.00<br>-<br>iplif ss<br>=|50.00<br>205.80<br>2558<br>50.00<br>205.80|20.00|£A.90|7.77<br>777|
|Iotal OtherExpendhures|235.56||2-78.70||24.02|£189.31|S223.4O|23.30|S69653|
|NET OTHERINCOME<br>NET INCOME(EXPENDITURE)|S3.9104e||2,099.15||s3.216.13|£3,826.93|£3.40264|2-1,081LI|AS37.98|



`12` 

`Gesh Basi Mony 9Jun 2026 e325[pm][ dMT1]` 



|Wildlings<br>Wildlings||||||||
|---|---|---|---|---|---|---|---|
|Financial<br>Activitiesby Month<br>Financial Activities by Month||||||||
|September, 2023<br>-1<br>Septermber, 2024<br>2 September, 2023 - 1 September, 2024||||||||
|Income<br>ChildcareFees<br>LA<br>Training lncome<br>Income<br>APR2024<br>5.257.00<br>9.229.70<br>700.00<br>£15,186.70<br>MAY 2024<br>7.200.0o<br>11,044.12<br>700.00<br>C18,944.12<br>Reel<br>sealer<br>a<br>SS**e**et<br>paves<br>"1<br>r<br>cl<br>Income<br>ChildcareFees<br>5,257.00<br>7,200.00<br>LAGrant<br>9,229.70<br>11,044.12<br>TrainingIncome<br>700.00<br>700.00<br>eSaiineais<br>£15,106.70<br>£18,944.12|JUN 2024<br>7,147.85<br>11,528.88<br>700.00<br>£19,376.73<br>Ane<br>7,147.85<br>11,526,868<br>700.00<br>£19,376.73||JUL 2024<br>4,868.40<br>15,788,46<br>700.00<br>21,356.86<br>ee<br>4,868.40<br>15,788.46<br>700.00<br>£21,356.96|AUG2024<br>93.00<br>512.58<br>£605.58<br>SEP, 2024<br>E8.00<br>TOTAL<br>g76.06249<br>£102,361.04<br>£7.150.00<br>E185,57S58<br>Eee<br>Ae eee<br>93,00<br>£76,062.49<br>512.58<br>£102,361.04<br>£7,150.00<br>£605.58<br>£8.00<br>Sees||||
|Cost<br>Sales<br>PAYE<br>and<br>PensionContributions<br>Wages<br>Costof Sales<br>TOTAL<br>Expenditures<br>Bank charges<br>Computer Costs<br>DBS/Osted/NCO<br>Garden returbishment<br>2,767.82<br>559.57<br>11,583.07<br>£14,910,46<br>£27624<br>36.05<br>216.38<br>79.95<br>1,221.58<br>559.32<br>12,623.88<br>£14,404.78<br>£4,539.34<br>48.12<br>216.38<br>Cost of Sales<br>PAYEand NI<br>2,76762<br>1,221.58<br>Peneion Contributions<br>559.57<br>559.32<br>Wages<br>11,583.07<br>12,623.88<br>Total Cost ofSales<br>£14,910.46<br>£14,404.78<br>TOTAL<br>£276.24<br>£4,539.34<br>Expenditures<br>o<br>Bankcharges<br>36.05<br>48.12<br>ComputerCosts<br>216.38<br>216.38<br>DBS/Ofsted/ICO<br>Gardenrefurbishment<br>79.95|1,125.42<br>634.06<br>11,998.47<br>£13,767.95<br>£5,618.78<br>31.50<br>767.18<br>2,526.00<br>1,125.42<br>634.06<br>11,998.47<br>£13,757.95<br>25,618.78<br>31,50<br>767.18<br>2,526.00||1,057.76<br>608.68<br>12,330.58<br>£13,997.02<br>£7,359.84<br>46.20<br>256.88<br>13.00<br>2,982.38<br>1,057.76<br>608.68<br>12,330.58<br>£13,997.02<br>£7,359.84<br>46.20<br>256.88<br>13.00<br>2,982.38|1,166.38<br>578.40<br>11,684.91<br>£13,429.69<br>£-12,824.11<br>53.70<br>216.38<br>382.69<br>1,166.38<br>578.40<br>11,684.91<br>213,429.69<br>£-12,824.11<br>53.70<br>216.38<br>382.69|£0.00<br>£O.00<br>£0.00<br>£0.00||£11,759.95<br>£6,482 86<br>£183,51164<br>E151,754.45<br>e33,B19.08<br>£446.96<br>£3,151.87<br>£326.00<br>£6,245 28<br>£11,759.95<br>26,482.86<br>£193;<br>51,754.<br>"€33,819.08<br>£446.96<br>£3,151.87<br>£326.00<br>26,245.28|
|Gifts<br>Gifts|||||||C52 00<br>£52.00|
|Groupsand Outings<br>Groups andOutings|402.10<br>402.10||165.37<br>165.37||||£742 47<br>£74247|
|Insurances<br>Insurances|||||||C823 33<br>£823 33|
|Otfice/General<br>Administrative<br>Expenses<br>Office/Genera! Administrative Expenses|||29.99<br>29.99<br>.||||S29.99<br>£29.<br>.99|
|Other Professional<br>Sevices<br>Phone Costs<br>Rent<br>Snacks and<br>Staff<br>SuppliasStationary/Resources<br>Total Expenditures<br>NET OPERATINGINCOME<br>Other Income<br>137.20<br>25.00<br>35.72<br>1,604.00<br>198.38<br>270.00<br>147.99<br>2,750.67<br>£2,47443<br>51.20<br>26.97<br>35.72<br>20.00<br>43.76<br>255.88<br>2698.03<br>£3,841.31<br>Other Professional Services<br>137.20<br>51.20<br>EreCome<br>25.00<br>26.97<br>PrinterCopier<br>35.72<br>35.72<br>=<br>1,604,00<br>20.00<br>jacksandMilk<br>198.38<br>43.76<br>StaffTraining<br>270.00<br>Supplies Stationary/Resources<br>147.99<br>255.88<br>TotalExpenditures<br>£2,750.67<br>£898.03<br>NETOPERATING INCOME<br>£-247443<br>$3,841.31<br>OtherIncome<br>f|1,012.20<br>26.42<br>189.98<br>1,868.00<br>144.00<br>60.00<br>438.99<br>£7466.37<br>£-1847.59<br>1,012.20<br>26.42<br>189.98<br>1,868.00<br>144.00<br>60.00<br>438.99<br>£7,486.37<br>£-1,847.59||94.40<br>26.42<br>35.72<br>2,330.00<br>40.91<br>282.01<br>£6,303.28<br>£1,056.56<br>94.40<br>26.42<br>35.72<br>2,330.00<br>40.91<br>282.01<br>26,303.28<br>£1,056.56|94.40<br>28.07<br>20.00<br>10.00<br>122.95<br>£928.19<br>£-13,752.30<br>94.40<br>28.07<br>20.00<br>10.00<br>122.95<br>£928.19<br>£-13,752.30|£0.00<br>20.00<br>'<br>£0.00<br>£0.00|£2212.08<br>£282.88<br>£860.35<br>£12,690.00<br>£1,341.77<br>£1,745.00<br>£3.546.79<br>E34,496.7I<br>£-677.69<br>£2,212.08<br>£282.88<br>£860.35<br>£12,690.00<br>£1,341.77<br>£1,745.00<br>.79<br>Frag<br>el||
|Fund Raising<br>earned<br>wellbeingfund<br>Total OtherIncame<br>Other Expenditures<br>FundraisingCosts<br>welbeing<br>TotalOther Expenditures<br>NET OTHER INCOME<br>465.39<br>26.58<br>£491.97<br>705.50<br>£705.50<br>2-213.53<br>868.60<br>25.00<br>£893.60<br>241.18<br>£241.18<br>985242<br>Fund Raising<br>, {e580<br>868.60<br>oper<br>as<br>26.58<br>25,00<br>ek<br>wellbeing fund<br>;<br>‘otal<br>OtherIncame<br>£491.97<br>£893.60<br>=<br>chp<br>ie c<br>-<br>;<br>705.50<br>cialis<br>aS<br>=<br>Expenditures<br>\<br>£70550<br>£241.18|61.25<br>22.61<br>283.86<br>£a.00<br>£83.86<br>61.25<br>22.61<br>£83.86<br>n><br>£0.00<br>et98.51|320.99<br>26.67<br>100.00<br>£447.66<br>96.98<br>83.53<br>£180.51<br>S26715<br>320.99<br>26.67<br>100.00<br>£447.66<br>96.98<br>et98.51||169.75<br>24.28<br>£194.03<br>£O.00<br>£194.03<br>169.75<br>24.28<br>£194.03<br>£0.00|20.00<br>20.00<br>20.00<br>£8.00 <br>20.90|£3,197.53<br>S284.58<br>£100.00<br>£3,58211<br>£960.25<br>c530.51<br>£1490.76<br>269135<br>£3,197.53<br>£284.58<br> “Gen.<br>£960.25<br>i<br>7||
|NET INCOME(EXPENDITURE)<br>2-2,687.96<br>A493.73<br>——$——|2-1,763.73<br>£-1,76873|Z|21,323.71<br>2-13,55827<br>e-19,58a27||£0.00<br>£0.00||£1413.66<br>e1413.66|





## **Independent examiner's report on the accounts** 

**Section A                        Independent Examiner’s Report** 

|**Report to the trustees**|Charity Name<br>WILDLINGS|||
|---|---|---|---|
|||||
|**On accounts for the year**|1stSeptember 2024|**Charity no**|1036793|
|**ended**||**(if any)**||
|||||
|**Set out on pages**||||
||(remember  to include the page numbers of additional sheets)||(remember  to include the page numbers of additional sheets)|
||I report to the trustees on my examination of the accounts of the above|||
||charity (“the Trust”) for the year ended 01/09/2024|||
|**Responsibilities and**|As the charity's trustees, you are responsible for the preparation of the|||
|**basis of report**|accounts in accordance with the requirements of the Charities Act 2011|||
||(“the Act”).|||



I report in respect of my examination of  the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. 

**Independent** I have completed my examination.  I confirm that no material matters have **examiner's statement** come to my attention in connection with the examination which gives me cause to believe that in, any material respect: 

- the accounting records were not kept in accordance with section 130 of the Charities Act; or 

- the accounts did not accord with the accounting records; or 

- the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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. 

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. 

* _Please delete the words in the brackets if they do not apply._ 

|**Signed:**|Jane Hancox|**Date:**|04/01/2025|
|---|---|---|---|
|||||
|**Name:**|Jane Hancox|||
|||||
|**Relevant professional**|The Institute of Certified Bookkeepers|||
|**qualification(s) or body**|MICB PM.Dip No 394353|||
|**(if any):**||||
|||||
||182 Paper Mill Gardens|||
|**Address:**|Portishead|||
||Bristol BS20 7QY|||



**Oct 2018** 

**IER** 

1 



## **Section B                           Disclosure** 

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). 

**Give here brief details of any items that the examiner wishes to disclose** . 

**Oct 2018** 

**IER** 

2 

