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Easton Islami Darasgah
Castle Green Building
Greenbank Road
Bristol
BS5 6HE
Islam: The complete code of life.
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EASTON ISLAMI DARASGAH (BRISTOL)
Charity number 1040850
Report and Financial Statements Year ending 28 February 2022
Content
CONTENT .............................................................................................................................................. 2 REFERENCE AND ADMINISTRATIVE INFORMATION ............................................................ 3 BOARD OF TRUSTEES ............................................................................................................................ 3 BANKERS .............................................................................................................................................. 3 STRUCTURE, GOVERNANCE AND MANAGEMENT .................................................................. 4 GOVERNING DOCUMENT ....................................................................................................................... 4 ORGANISATIONAL STRUCTURE ............................................................................................................. 4 APPOINTMENT OF TRUSTEES ................................................................................................................. 4 RISK MANAGEMENT .............................................................................................................................. 4 OBJECTIVES AND ACTIVITIES ....................................................................................................... 5 OUR AIMS ............................................................................................................................................. 5 OUR OBJECTIVES ................................................................................................................................... 5 STRATEGIES .......................................................................................................................................... 5 USE OF VOLUNTEERS ............................................................................................................................ 6 ACTIVITIES AND ACHIEVEMENTS ............................................................................................... 7 HOW OUR ACTIVITIES DELIVER PUBLIC BENEFIT ................................................................................... 7 RELIGIOUS ACTIVITIES .......................................................................................................................... 7 COMMUNITY ACTIVITIES ....................................................................................................................... 8 PARTNERSHIP WORKING........................................................................................................................ 8 FINANCIAL REVIEW .......................................................................................................................... 9 RESERVES POLICY ................................................................................................................................. 9 PRINCIPAL FUNDING SOURCES .............................................................................................................. 9 INVESTMENT POLICY AND OBJECTIVES ................................................................................................. 9 2021/22 REVIEW ................................................................................................................................. 10 THE YEAR IN PERSPECTIVE ................................................................................................................. 10 STATEMENT OF TRUSTEES' RESPONSIBILITIES ................................................................... 12
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The trustees present their annual report and independently examined financial statements for the year ended 28 February 2022 and confirm they comply with the Charities Act 1993, as amended by the Charities Act 2006 and the charity’s constitution.
Reference and Administrative Information
Charity Name Easton Islami Darasgah (Bristol)
Charity Registration Number 1040850 Principal Office Castle Green Building Greenbank Road Bristol BS5 6HE
Board of Trustees
Imtiaz Ahmed (Chairman) Habib Rahman (Secretary) Syed Riazullah Hussaini (Joint Treasurer) Mohammed Abbas Khan (Joint Treasurer) Khushnood Iqbal (Sadly passed away November 2021) Rizwan Tariq Zahid Nadeem Abdul Samad Tariq Hateem Mukarram Muhammad Bashir Mohammed Nasar (Left May 2021) Mohammed Khaliq Sharif Tahir Iqbal Nadeem Mohammed Mohammed Tariq Muhammad Aamer
Bankers
Lloyds Bank Fishponds Branch, Bristol 697 Fishponds Road, Bristol BS16 3UJ
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Structure, governance and management
Governing document
Easton Islami Darasgah (Bristol) is registered with the Charity Commission under charity number 1040850. The governing instrument is the Charity’s Constitution last updated in June 2005.
Organisational structure
The charity trustees are responsible for the general control and management of the charity. The trustees give their time freely and receive no remuneration or other financial benefits.
The trustees meet together as a body monthly and as and when necessary and are responsible for all decisions taken in relation to running facilities and the activities provided by the charity. The day-to-day management of facilities and projects are delegated to staff and volunteers where appropriate.
Appointment of trustees
The charity trustees are appointed at the Annual General Meeting (AGM) every two years through an election process by the members of Easton Islami Darasgah.
In selecting new trustees, members seek to identify people who regularly attend programmes, events and functions organised by the charity, who are known to the members, who fully support the constitution, and who are willing to volunteer themselves practically to help in the management and running of the charity. New trustees are guided as to their role and responsibilities by more longstanding trustees. The trustees receive regular communications by email from the Charity Commission which enables the trustees to keep abreast of developments issued by the Charity Commission.
Risk management
The trustees regularly assess the risks the charity faces and are satisfied that systems are in place, or arrangements are in hand, to manage the risks that have been identified. In particular, insurance cover is in place and the finances of the organisation are kept under review. Appropriate Disclosure & Barring Service (DBS) checks, supported by regularly reviewed policies, are made for all those who work with children or other vulnerable groups within the charity. Health & Safety policies are regularly reviewed to ensure absence of risk to safety and health of employees and others ‘so far as is reasonably practicable’. This year, in particular the Trustees have considered the effect of the Covid-19 outbreak on the charity’s activities and finances. These systems and/or arrangements are periodically reviewed to ensure that they still meet the needs of the charity.
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Objectives and activities
Our aims
The objects of the charity are set out in the charity's constitution and are summarised as follows:
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To promote Islam in accordance with the Holy Quran and Sunnah for the benefit of the public, in particular, through spiritual teaching and by conducting regular congregational prayers and ceremonies.
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To promote Islamic education amongst both Children and Adults through holding regular classes and organising events and functions from time to time.
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To relieve those Muslims who are in need.
Our objectives
Our objectives are set to reflect our faith and community aims. Each year our trustees review our objectives and activities to ensure they continue to reflect our aims. In carrying out this review the trustees have considered the Charity Commission's general guidance on public benefit and in particular, its supplementary public guidance on the advancement of religion for the public benefit.
Our dual aims remain to provide a facility where Muslims can worship and to provide a community facility for the inhabitants of Bristol. Our long-term ambition is to build the self-confidence of Bristol's Muslims in their faith, and through our facilities and activities, help make our area a peaceful, vibrant and harmonious community.
Strategies
We want to make our organisation an accessible and welcoming venue where all Muslims, or those who wish to know more about our faith can gather together to learn about their religion and worship. Easton Islami Darasgah is open at all times with daily prayers, the Friday prayers being a focus of our activities.
The charity aims to promote the Islamic faith by continuing to provide facilities for teaching both children and adults and through the holding of regular events for Muslims and non-Muslims alike.
Our two main strategies this year has been to ensure we continue to come through the pandemic SAFELY with minimal impact to our finances and services and to move forward with our vision; a strong Madrassah (Education) system, improving women/youth facilities/events and becoming a community hub.
Keeping our attendees safe continues to be our topmost priority. To this end, strategies are in place to help us achieve this; reviewing & refining our COVID-19 risk assessments, participating in & using community, governmental & council COVID-19 resources and buy in from our trustees, employees & volunteers. A big thank you to our trustees for their unflinching support & commitment in continuing to help our organisation keep our attendees, employees and trustees safe. On minimising the impact of the pandemic on our organisation, we have devised strategies to keep a close eye on our finances (utilising furlough and other schemes where appropriate). We have also devised a number of strategies towards on-line environments for our teaching, fund raising & deliveries of talks & seminars as well as devising strategies to return to on-site activities.
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On moving forward with our vision, we are pleased to say an Imam is now in place to specifically collaborate with us in meeting our objectives.
We hold an open day each year as part of the Bristol Diverse Doors Open Day event when we open our doors to the public of Bristol to visit us and learn more about Islam. Unfortunately, again due to the pandemic, we were unable to hold an open day this year.
An important part of our strategy is community welfare and education. All our community facilities and activities including classes, health initiatives and seminars are advertised and we welcome the participation of all in our local community, Muslim and non-Muslim alike. Most of our activities are free and supported by donations or grant funding. Where a charge is made, concessions are made for students, people on means-tested benefits and pensioners.
Funds are raised to meet the charity’s objectives by voluntary collections at the Mosque and on-line and from yearly donations from our members. The Madrassah classes (after school Islamic classes) are funded by contributions from the students’ parents/guardians. Gift Aid claims are submitted from time to time to claim back tax from our eligible donors. In this financial year we successfully claimed back £14,500 in Gift Aid
Use of volunteers
Volunteers are an important resource in both our faith and community work. Volunteers are involved in most of our faith and community activities and we have over 5 people regularly giving their time. All our trustees also give of their time freely. We encourage all members of our organisation to be involved in voluntary activities and to share their skills with others. All those volunteers working with projects involving children or other vulnerable groups are DBS checked.
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Activities and achievements
How our activities deliver public benefit
The charity carries out a wide range of activities in pursuance of its charitable aims. The trustees consider that these activities, summarised below, provide benefit both to those who worship at Easton Islami Darasgah and the wider community of Bristol.
Religious activities
Easton Islami Darasgah provides a centre for our prayers and worship and for the activities associated with our faith. During this unprecedented year under review, we continued to offer a range of religious services and activities including:
Prayers: Not withstanding the Pandemic and thanks to our capable and dedicated trustees, staff and volunteers, Easton Islami Darasgah managed to stay open for the 5 times daily and Friday prayers (once restrictions allowed this to occur). During the week we had between 20 and 50 who regularly attended daily prayers and between 150 and 300 who regularly attended Friday prayers.
Daily after school classes: Easton Islami Darasgah continued to offer after school classes for children both online and on-premises (when allowed) during this period. Children are schooled in Islamic Education including reading the Muslim holy book The Holy Qur’aan. Students are taught the Islamic way of life so they can be model citizens. The classes are run by the Principal Sheikh Ilyas alongside 7 part time teachers and 1 full time Imam. The numbers attending after school classes varied due to the pandemic but improved as the year progressed.
Hifz classes: Memorisation of the Holy Qur’aan is considered an important element of religious education and training. Easton Islami Darasgah continued to provide this facility online for the committed students who wish to memorise the Holy Qur’aan.
Islamic lectures: Islamic lectures are held on a daily and weekly basis to promote Islamic knowledge and awareness. Muslims are encouraged to attend these events. Special lectures are also organised throughout the year for the benefit of all people in the community. This year, due to the pandemic, the lectures were held both on-line and on-premises. Both formats have proved very popular.
Festivals: The 2 Eid festivals are our focal points of the year and facilities are provided for the Muslims of Bristol to celebrate Eid in an Islamic manner. This year, Easton Islami Darasgah was pleased to facilitate the 2 EID festivals.
Funeral facilities: The Mosque provides a complete funeral service in line with the teachings of Islam. We relieve the deceased's bereaved relatives of the burden of organising burials. We also hold special classes to teach people how to proceed with Islamic burial procedures. Our funeral facilities and service have been widely used by people from as far afield as London and Cornwall and has been very much appreciated. This year, due to the pandemic, our funeral facilities were used in a limited capacity.
Nikkah (Islamic marriage) The Mosque provides Muslim couples with an appropriate location for their Nikkah (Islamic marriage).
Inter-faith dialogue: Easton Islami Darasgah is an active member of the Multi-Faith Forum for the Bristol area. We use this platform to promote inter-faith dialogue and social cohesion. Due to the pandemic, no events were held this year.
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Charitable giving: The alleviation of poverty and suffering lies at the heart of Islam and therefore charitable giving is greatly encouraged. Easton Islami Darasgah provides a venue from time to time, for registered charities to appeal to the congregation to give to worthwhile causes.
Community activities
Easton Islami Darasgah both facilitates and participates in a number of community activities and initiatives to help make our area a peaceful, vibrant and harmonious community. During the year under review, our range of community activities were greatly reduced due to the pandemic. We hope to increase these activities in the coming year. This years activities included:
School and Educational visits: We welcome visits from mainstream schools and other educational or faith based organisations. It enables the wider community to find out more about the workings of a mosque and the Islamic faith for projects and studies. The visit consists of an introductory lecture, a tour of the building and a Q&A session.
Council of Bristol Mosques: We are founding members of The Council of Bristol Mosques formed to give the Mosques in Bristol a stronger and united voice within the community at large. The Council of Mosques has continued to work with key stakeholders including NHS, Police, Bristol City Council, Government agencies and is considered a key Muslim stakeholder in Bristol.
Covid-19 community meetings: A number of community meetings were regularly held with key stakeholders including Mosque organisations (local & national), Police, Councils, Health. These meetings ensured our organisation received good up to date guidance and best practice for navigating our way through the pandemic. As a result of these meetings, actions were implemented within our organisation ensuring our trustees, employees, volunteers and attendees were kept as safe as possible through the pandemic. One important area covered this year was encouraging our communities to take part in the Covid-19 vaccination programme and countering any misinformation about this.
Partnership working
In developing our community programmes we are pleased to work in partnership with other Muslim organisations, NHS, Police, Bristol City Council and Government agencies. We work with all of these agencies in promoting harmony, unity and diversity across all communities and are a key Muslim organisation in Bristol.
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Financial review
Reserves policy
The trustees have reviewed the reserves of the charity. The Trustees have considered the effect of the Covid-19 outbreak on the charity’s activities. This outbreak is likely to cause a significant disruption to the charity’s income and continuing activities. Their policy this year was to continue to hold funds of at least £80,000 to meet the general running costs of the organisation and to cover unforeseen emergencies. The reserves policy will be reviewed at the start of the new financial year.
Principal funding sources
The charity's main source of income is giving. This is done through voluntary collections at Friday prayers and at the Eid festivals, contributions from parents/guardians of children attending the after school classes and yearly contributions from the members of Easton Islami Darasgah. We have also moved to online funding sources which has been of great help during the pandemic. All these funding sources will enable us to smoothly maintain and run the premises and implement our strategies for this financial year.
Investment policy and objectives
The charity has no long-term investments.
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2021/22 Review
The Year in Perspective
The period 1[st] March 2021 to 28[th] February 2022 for Easton Islami Darasgah (Bristol) saw us in unprecedented circumstances, when the entire world was still experiencing the COVID-19 pandemic. Our organisation passed some of the year under lockdown or restrictions. Under these unprecedented circumstances, our trustees, employees and volunteers again responded magnificently and have ensured our organisation met this challenge in an exemplary way by keeping our attendees SAFE, by facilitating the safe opening up of our premises (when allowed to do so) and minimising the impact to our finances and services whilst at the same time moving forward with our vision; a strong Madrassah (Education) system, improving women/youth facilities/ events and becoming a community hub.
Our topmost priority this year has been to keep all our trustees, employees, volunteers, students, attendees SAFE. To this end, the COVID-19 risk assessment was regularly reviewed, updated and implemented by our trustees. This year we were very pleased to open for Ramadan and the 2 Eid Prayers, albeit with a much reduced capacity and social distancing measures. Many thanks to our trustees & employees & volunteers for fearlessly being at the forefront of our response.
On the finances, our income continues to be hit hard due to the effects of the Pandemic though it has seen an improvement compared to the previous year. Our expenditure has seen an increase this year but have received some furlough payments from HMRC to offset some of our wage costs and have successfully claimed Gift Aid payments from HMRC as well. Steps taken to move to on-line funding platforms and social media platforms to encourage our supporters to donate on-line is also proving very successful. We shall continue to keep a close eye on the state of our finances as we navigate through the Pandemic and it’s after effects.
Many of our services/activities have been impacted adversely as a result of the pandemic. We were therefore pleased to restart some of our services/activities back at our premises especially during the holy month of Ramadan. Online services/activities continued to be run and enabled our message to reach a wider audience who otherwise may not have attended at our premises for various reasons.
In spite of the pandemic, some progress has been made on implementing our vision. I am pleased to say that the new Imam we recruited last year is helping us move forward with our vision.
In other matters, the Madrassah (after school Islamic classes) has seen a transformation to online learning during the lockdown/restrictions so students miss as little of their education as possible. We are also pleased to mention that the Madrassah is slowly coming back onto the premises which will greatly enhance the students learning & interactions with their fellow students and teachers which has been greatly missed whilst on-line. At the end of the year approx. 130 students were back learning. We would like to thank the Principal M Ilyas and all supporting staff for their efforts in supporting the students during this unprecedented year.
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Our community initiatives have been reduced this year due to the Pandemic. Nevertheless, we have maintained contact with the Council, Police, NHS and interfaith dialogues via both on-line meetings and on premises meetings. This year we participated in a number meetings related to Covid-19 which enabled us to receive good up to date guidance and best practice for navigating our way through the pandemic. We were also pleased to have participated in community efforts encouraging our communities to take up the COVID vaccination programmes to help keep them & their families safe. We also hosted a community meeting with various stakeholders on issues around our youth which was well attended.
Next year, in particular, we will need your active support (both financially & practically) for us to continue to deal with the effects of the pandemic and for us to move forward with our vision. We have come through this year by all of us working and supporting one another and hope this can continue next year.
Sadly, one of our long serving trustees Mr Khushnood Iqbal passed away in November 2021 and we would like to place on record our appreciation for his efforts for our organisation. He will be greatly missed.
Lastly, a note of thanks to the continued support from the members, who have supported us fully in the pandemic and have co-operated with us and have dealt with the restrictions with patience.
Imtiaz Ahmed (Chair)
13 December 2022
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Statement of Trustees' responsibilities
The charity trustees are responsible for preparing an annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing the financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 1993, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the constitution. They are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees for the purposes of charity law who served during the financial year 1[st] March 2021 to 28[th] February 2022 are set out on page 3.
The independently examined accounts of Easton Islami Darasgah (Bristol) for the period ended 28[th] February 2022 which were approved by the Trustees at their meeting on Tuesday 13[th] December 2022 and will be submitted to the Charity Commission.
Approved by the trustees and signed on its behalf by:
Imtiaz Ahmed (Chair)
13 December 2022
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Islam: The completecodeof life.Easton Islami Darasgah |
Easton Islami Darasgah(Bristol) Charity Name |
Easton Islami Darasgah(Bristol) Charity Name |
Easton Islami Darasgah(Bristol) Charity Name |
1040850 No (if any) |
1040850 No (if any) |
1040850 No (if any) |
CC16a |
|---|---|---|---|---|---|---|---|
| For the period from |
01/03/2021 Period start date |
To | 28/02/2022 Period end date |
||||
| Section A Receipts and payments | |||||||
| A1 Receipts | Unrestricted funds to the nearest £ 49,682 34,818 13,703 2,370 1,150 14,500 - - 116,223 - - - 116,223 81,233 4,659 5,419 6,087 - - - - 97,398 - 1,000 1,000 98,398 17,825 - 134,833 152,658 |
Restricted funds to the nearest £ - - - 1,820 - - - - 1,820 - - - 1,820 - - - 1,820 - - - - - 1,820 - - - 1,820 - - 208 208 |
Endowment funds to the nearest £ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - |
Total funds to the nearest £ 49,682 34,818 13,703 4,190 1,150 14,500 - - 118,043 - - - 118,043 81,233 4,659 5,419 1,820 6,087 - - - - 99,218 - 1,000 1,000 100,218 17,825 |
Last year to the nearest £ |
||
| Donations | 49,682 | 36,993 | |||||
| Tuition Fees | 34,818 | 29,480 | |||||
| Membershipfees | 13,703 | 11,128 | |||||
| Targeted appeals | 2,370 | 1,016 | |||||
| Fees for charitable services | 1,150 | 1,000 | |||||
| Gift Aid claim | 14,500 | - | |||||
| - | - | ||||||
| - | - | ||||||
| Sub total(Gross income for AR) |
116,223 | 79,617 | |||||
| A2 Asset and investment sales, (see table). |
|||||||
| Loans received | - | ||||||
| - | - | ||||||
| Sub total | - | - | |||||
| Total receipts A3 Payments |
|||||||
| 79,617 | |||||||
| Wages | 81,233 | 57,408 | |||||
| Light and Heat | 4,659 | 5,991 | |||||
| Insurance | 5,419 | 4,878 | |||||
| Targeted appeals | - | ||||||
| Other expenditure | 6,087 | 6,927 | |||||
| - | - | ||||||
| - | - | ||||||
| - | - | ||||||
| - | - | ||||||
| **Sub total ** | 97,398 | 75,204 | |||||
| A4 Asset and investment purchases, (see table) |
|||||||
| Capital expenditure | - | 15,159 | |||||
| Loan repayments | 1,000 | - | |||||
| **Sub total ** | 1,000 | 15,159 | |||||
| Total payments Net of receipts/(payments) A5 Transfers between funds A6 Cash funds last year end Cash funds this year end |
0 | ||||||
| 90,363 | |||||||
| 17,825 | - | - | 17,825 |
- 10,746 | |||
| - | - | - | - | - | |||
| 134,833 | 208 | - | 135,041 | 145,787 | |||
| 152,658 | 208 | - | 152,866 | 135,041 |
CCXX R1 accounts (SS)
20/12/2022
1
| Section B Statement of assets and liabilities at the end of the period | Section B Statement of assets and liabilities at the end of the period | Section B Statement of assets and liabilities at the end of the period | |
|---|---|---|---|
| Categories Signed by one or two trustees on behalf of all the trustees B5 Liabilities B3 Investment assets B4 Assets retained for the charity’s own use B2 Other monetary assets B1 Cash funds |
Details None Details Total cash funds (agree balances with receipts and payments account(s)) None Details Cash at Bank Petty Cash Details Buildings occupied for charitable purposes - Castle Green Other Equipment Signature Interest Free Loans from Members Details |
Unrestricted funds Restricted funds to nearest £ to nearest £ 152,390 208 268 - - - 152,658 208 OK OK Unrestricted funds Restricted funds to nearest £ to nearest £ - - - - - - - - - - - - Fund to which asset belongs Cost (optional) - - - - - Fund to which asset belongs Cost (optional) Restricted 1,797,381 Unrestricted 12,128 - - - - - - - Fund to which liability relates Amount due (optional) Restricted - - - - - Print Name Imtiaz Ahmed (Chair) |
Endowment funds to nearest £ |
| - | |||
| - | |||
| - | |||
| - | |||
| OK | |||
| Endowment funds to nearest £ |
|||
| - | |||
| - | |||
| - | |||
| - | |||
| - | |||
| - | |||
| Current value (optional) |
|||
| - | |||
| - | |||
| - | |||
| - | |||
| - | |||
| Current value (optional) |
|||
| - | |||
| - | |||
| - | |||
| - | |||
| - | |||
| - | |||
| - | |||
| - | |||
| - | |||
| When due (optional) |
|||
| <12 months | |||
| Date of approval |
|||
| Imtiaz Ahmed (Chair) | 13/12/2022 |
CCXX R2 accounts (SS)
20/12/2022
2
CHARITY (OMMISSION FOR ENGLAND AND WALES Independent examinerfs report on the accounts Section A Independent Examiner's Report Report to the truste• m•mb•r• of Easton Islami Darasgah IBristdl On •¢counts for th• y••r •nd•d 28 Fetwuary 2022 Ch•rity no 1040850 S•t 04rt on I report to the trnslees on my eXinalt0n of the accounts of the above tharty I"Ihe Trusl-l for the year èrthd 28 102 12022. R•pon•iblliliM •nd A• the chafty Iwsl•es of th• Tnmt, you a reSPls[ble for tho preparation b••l• ol r•port ol accounts In a¢¢ofdan¢e wrth the requirements of the Chafrties Act 2011 1.the Acri I report in re¥d of my examinati¢)n ol the Trust's accounts carried out und¥f 145 of Ihe 2011 kt and In wying OLtI my èxamin8tion. I have fdbwod the ak¥4bcat4e Directs'ons given by the Charty Commission under yedion 14515llbl of the Act I have e4%npleted my examination. I confimi that no material matters have lo my att•ntion in conrK•ction wrth the examination whith giv•s m• cause to believe that In, any maienal resFeCI. accountsng records were not kept in acctyd•n¢è wrth $8clion 130 of t Act or Ihg accounts n¢X wth thè &COUfrting records Indepfrnd•nt •x•mln•e• •t•t•m•nt I have rK) conc4ms and have c(me ac¥os8 no ottler maltefs in conrtttion wrth the examination to which •tt*nlion should bo drawn in order lo ¥ oper undersianding of the aC1n15 lo be reacw. Slgn•d: 11 Dec 2022 N•m•: R•l•vant prof•••lonal qu•llllc•Uonl•l Of body Ibl any): FOlW Charter•<l ACCO•nI, ICAEW Addr•M: 10 M¢yrNngsk1e Su1ton Corld 873 68L IER (ktob•r 2018
Section 8 Disclosufe Only complete rf the examiner needs to highlMJtrt matters ol concem Isee CC32, Independent exarninat of tharrty accounts. direthons and guhdance for examinev5). Give here brief dotsils of •ny bt•m$ that th• examiner wishes to di•clo••. IER October 201