## **Trustees’ Annual Report for the period**
**From Period start date To Period end date**
## **Charity name:**
## **Charity registration number:**
## **Objectives and Activities**
||SORP reference||
|---|---|---|
|Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|General Charitable purposes including
Education, Training and Community
development.|
|Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.|Para 1.17 and
1.19|Sponsorship of Educational bursary.
Sponsorship of ecological education in
local primary schools.
Involvement with local youth groups and
community groups.|
|Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para 1.18|Annual discussion in committee and
decisions upon relevance of grants.|
## **Additional information (optional)**
## You may choose to include further statements where relevant about:
||
SORP reference||
|---|---|---|
|Policy on grant making|Para 1.38|The bursary is judged by a sub-committee
and ratified by the full body of Trustees.|
|Policy on social investment
including program related
investment|Para 1.38|Applications for grants are reviewed by the
Trustees considering effect upon social
adhesion and education. Local groups are
encouraged to attend the show and
demonstrate their activities.|
|Contribution made by
volunteers|Para 1.38|All administration of the charity and the
annual show is carried out by volunteers.
Input from Air Cadets and village Hall
committees on show day.|
|Other||Competitions are aimed at encouraging
new entrants , of all ages, to rural crafts
and pastimes.|
## **Achievements and Performance**
||SORP reference||
|---|---|---|
|Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.|Para 1.20|Despite the weather the committee ran a
financially successful one day show
enabling the distribution of four grants to
local students.
Ecological projects in three primary schools
were started.
Air cadets has a days radio training and
local churches and charities took
advantage of free stalls for promotion.|
## **Additional information (optional)**
## You may choose to include further statements where relevant about:
|Achievements against
objectives set|Para 1.41|The show achieved sufficient income ton
maintain our reserve for the long term
survival of the Charity.|
|---|---|---|
|Performance of fundraising
activities against objectives
set|Para 1.41|Successful.|
|Investment performance
against objectives|Para 1.41||
|Other|||
## **Financial Review**
|**Financial Review**|||
|---|---|---|
|Review of the charity’s
financial position at the end
of the period|Para 1.21|A successful year with reserves preserved.|
|Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|A reserve to cover two years expenses for
the show together with replacement of
show equipment and site maintenance.|
|Amount of reserves held|Para 1.22|£35,000|
|Reasons for holding zero
reserves|Para 1.22||
|Details of fund materially in
deficit|Para 1.24||
|Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|We rent, for a short period, the site we use
from a private individual at his discretion.|
## **Additional information (optional)**
You may choose to include further statements where relevant about:
|
The charity’s principal
sources of funds (including
any fundraising)|
Para 1.47|
Annual Agricultural Show.|
|---|---|---|
|Investment policy and
objectives including any
social investment policy
adopted|Para 1.46|Investment in TSB Trustees account.|
|A description of the principal
risks facing the charity|Para 1.46|More than two years inability to hold the
Show.|
|Other|||
## **Structure, Governance and Management**
|Description of charity’s
trusts:|||
|---|---|---|
|Type of governing document
(trust deed, royal charter)|Para 1.25|Constitution|
|How is the charity
constituted?
(e.g unincorporated
association, CIO)|Para 1.25|Association|
|Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees|Para 1.25|Annual election from within membership.|
## **Additional information (optional)**
## You may choose to include further statements where relevant about:
|
Policies and procedures
adopted for the induction
and training of trustees|
Para 1.51|
Explanation of duties of Trustees and
inclusion in policy reviews.|
|---|---|---|
|The charity’s organisational
structure and any wider
network with which the
charity works|Para 1.51|Seven Trustees including President,
Chairman, and Treasurer of the Society.|
|Relationship with any
related parties|Para 1.51|Members of and responsibility to main
society committee.|
|Other|||
## **Reference and Administrative details**
|Charity name|Manifold Valley Agricultural Society.|
|---|---|
|Other name the charity uses||
|Registered charity number|1041032|
|Charity’s principal address|109,Ladderedge,
Leek,
Staffs.
ST13 7AG|
|||
## **Names of the charity trustees who manage the charity**
|1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year**|**Name of person (or body) entitled**
**to appoint trustee (ifany)**|
|---|---|---|---|---|
||Caroline Gill||||
||Kenneth
Warrington||||
||Ellen Bury||||
||Margaret Elizabeth
Andrews|Treasurer|||
||Mark Andrew
Simcock||||
||Andrew Heaton
Carr||||
||Gordon Bruce
Daniel|Chairman.|||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
## – Corporate trustees names of the directors at the date the report was approved
**Director name**
Name of trustees holding title to property belonging to the charity
**Trustee name Dates acted if not for whole year**
## **Funds held as custodian trustees on behalf of others**
Description of the assets Nil held in this capacity
Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects
Details of arrangements for safe custody and segregation of such assets from the charity’s own assets
## **Additional information (optional)**
## **Names and addresses of advisers (Optional information)**
**Type of Name Address adviser**
**Name of chief executive or names of senior staff members (Optional information)**
## **Exemptions from disclosure**
Reason for non-disclosure of key personnel details
## **Other optional information**
## **Declarations**
**The trustees declare that they have approved the trustees’ report above.**
**Signed on behalf of the charity’s trustees**
**Signature(s)** Margaret Elizabeth Andrews. **Full name(s)** Gordon Bruce Daniel **Position (eg Secretary,** Chairman Treasurer **Chair, etc) Date** 19 Feb 2024
## **MVAS 2023 1st Jan - 31st Dec**
## **#NAME?**
|||||**Total**||**0.00**|
|---|---|---|---|---|---|---|
||||**not yet paid**||||
|**Date**|**Chq ref;**|**Narrative**|**out**|**Bank**|**contra**||
||||**0.00**|**26056.39**||**0.00**|
|14-Mar||ASOS||125.00|||
|1-Apr||B Daniel||45.00|||
|16-Jun||Capture Factory||1000.00|||
|23-Jun||SMDC||70.00|||
|||Identity||205.00|||
|||Easyfx||237.60|||
|||First Aid Box||1183.00|||
|||Chillingworth||20.00|||
|9-Jul||NFU Ins||1760.48|||
|25-Jul||Capture Factory||2000.00|||
|7-Aug||Peak Waste||450.00|||
|11-Aug||Axeholme rosettes||1046.59|||
|14-Aug||Cheshire Show Services||120.00|||
|16-Aug||Heath sheepdogs||350.00|||
|16-Aug||Zone||790.50|||
|27-Aug||P Naden||894.00|||
|2-Sep||Jacksons||5822.40|||
|7-Sep||J W Howson ???||250.32|||
|14-Sep||D&L Wain||2500.00|||
|15-Sep||Stu's Loos||2988.00|||
|27-Oct||Leek Squadron||300.00|||
|||H McIntyre||500.00|||
|||M Allen||500.00|||
|27-Oct||H McIntyre||500.00|||
|/12||J Price||212.00|||
|Showday||||2186.50|||
|||**Subs,**||**Rosettes &**|||**Judges**|||
|---|---|---|---|---|---|---|---|---|---|
|Refund||**Licences**|**Ins**|**badges**|**prize money Ads**||**stewards**|**rent**||
||**0.00**|**240.00**|**1760.48**|**1046.59**|**1211.50**|**0.00**|**20.00**||**0.00**|
|||125.00||||||||
|||45.00||||||||
|||70.00||||||||
||||1760.48|||||||
|||||1046.59||||||
||||||1211.50||20.00|||
||||||**Printing,**|**Donations**||**MISC**|
|---|---|---|---|---|---|---|---|---|
|**Showgrd**|**Overpaid**|**Display**|**Parking**||**stamps etc**|**Bursary**|**Equipment**|**refunds**|
|**15948.22**|**0.00**|**575.00**||**0.00**|**3654.60**|**1500.00**|**0.00**|**100.00**|
||||||1000.00||||
||||||205.00||||
||||||237.60||||
|1183.00|||||||||
|||||||||20.00|
||||||2000.00||||
|450.00|||||||||
|120.00|||||||||
|||350.00|||||||
|790.50|||||||||
|894.00|||||||||
|5822.40|||||||||
|250.32|||||||||
|2500.00|||||||||
|2988.00|||||||||
|300.00|||||||||
|||||||500.00|||
|||||||500.00|||
|||||||500.00|||
||||||212.00||||
|650.00||225.00||||||80.00|
2019.00
MVAS TSB Treasurers account
TOTAL
**0.00**
|**Date**||**Narrative**|**Ref**|**contra**||**Total**|**Unallocated**|
|---|---|---|---|---|---|---|---|
||||||**0.00**|**29579.51**|**0.00**|
||1-Feb|E Wood||||30.00||
||9-Feb|I Harvey||||120.00||
|||Sallys||||30.00||
||10-Feb|Cheshire Socks||||50.00||
|||K Carlos||||30.00||
|||J H Smith||||70.00||
||12-Feb|F Gilman||||40.00||
|||JL Russell||||30.00||
||18-Feb|Baytree fudge||||70.00||
||19-Feb|Brambles||||70.00||
||20-Feb|A Lilly||||45.00||
|||Work Wild LT||||70.00||
||23-Feb|Cottagecrafts||||75.00||
||27-Feb|Farming Life||||35.00||
||6-Mar|Brambles||||70.00||
|||Bennett Brooks||||40.00||
||3-Aug|PO||||720.00||
||9-Mar|J Good||||30.00||
|||AJ Day||||80.00||
|||Farmers Lunch||||30.00||
||7-Apr|D Platts||||70.00||
||13-Apr|T Lloyd||||50.00||
||14-Apr|bags 4 disbursement||||140.00||
|||Abbots Holme||||30.00||
||20-Apr|Intoto Arts||||140.00||
|||Peak Chiropracti||||30.00||
||21-Apr|Robert Whittaker||||30.00||
||24-Apr|R Whittaker, goat designs||||80.00||
|||C Chittell, dottybirds||||70.00||
||5-May|Gem Shed||||30.00||
|||Audley Hats Classic racing||||50.00||
|||JW Howson ltd||||50.00||
||10-May|Stands||||515.00||
||10-May|Really Good Cheese||||70.00||
||Jun-01|Reavy|#|||15.00||
|||Turner|#|||30.00||
|||White|#|||10.00||
|||Allen|#|||10.00||
|||Broughtn Noble|#|||20.00||
|Burrell|#||20.00|
|---|---|---|---|
|Handforth|#||10.00|
|Brooks|#||20.00|
|Stew|#||10.00|
|Bentley|#||20.00|
|Blaize|#|#|15.00|
|Adams|#||30.00|
|Glaister|#||30.00|
|Holmes|#||30.00|
|Oldfeld & Sons|#||20.00|
|Grifn|#||30.00|
|Prince|#||30.00|
|Sharples|#||10.00|
|Greening|#||20.00|
|Lewis|#||20.00|
|Whitehouse|#||10.00|
|Collins|#||30.00|
|Morrow|#||20.00|
|Coates|#||15.00|
|Warrilow|#||20.00|
|Watson|#||30.00|
|Chorlton|#||20.00|
|Pegg|#||15.00|
|Jaggers|#||10.00|
|26-Jun Wilde/Wilderspin|||20.00|
|James|#||20.00|
|Hignet|#||30.00|
|Wain|#||15.00 #|
|C M Osborne|#||50.00 #|
|P Oldfeld|#||15.00|
|Brunton Reed|#||20.00|
|J Woodward|#||30.00|
|11-Jun Cantrell|#||30.00|
|25-Jun R&C Pitcher|#||15.00|
|6-Jun P Dexter|||50.00|
|Arcade Depot|||30.00|
|James Jones|||70.00|
|14-Jun CIPP Supplies|||70.00|
|Stoddards|||50.00|
|15-Jun National Trust|||70.00|
|Holdcroft Catering|||150.00|
|2-Jul Love Tea|||50.00|
|J Colclough|#||15.00|
|A Wilton|#||30.00|
|6-Jul Cambell|#||30.00|
|Whittaker Shires|||3.00|
|---|---|---|---|
|Hartington F Shop|||95.00|
|Stafs Wildlife|||30.00|
|M Clarke|||8.00|
|14-Jul Barker|||15.00|
|White Shires|||6.00|
|17-Jul S Barron|#||30.00|
|R Longdon|#||15.00|
|V Bridgett|#||30.00|
|V Smith|#||15.00|
|20-Jul Scarsdale vets|||40.00|
|J McLaughlin|||15.00|
|P O||39|450.00|
|GN Lynch|||28.00|
|GN Lynch|||30.00|
|S Fowler|||30.00|
|Clowes|||5.00|
|P Evans|||15.00|
|26-Jul Rought Whittaa|||9.00|
|28-Jul C Plant|||2.00|
|A Cousins|||6.00|
|E Brunton-Reed|||10.00|
|D Straw|????||50.00|
|31-Jul Z Watson-Chase|||6.00|
|S Long|||3.00|
|A Liddle|||70.00|
|4 Fuels|||100.00|
|3-Aug Siekacz|? Ent||48.00|
|Sealwood Saddlery|||30.00|
|J Spencer|||48.00|
|J Holburn|||2.00|
|5-Aug R Grindey|||18.00|
|Hulme|||40.00|
|Shenton|||30.00|
|Shenton|||30.00|
|Kemble|||30.00|
|Franks&Towns|||15.00|
|Altraprint|||30.00|
|Walsh|||30.00|
|Paypal|||0.01|
|Paypal|||0.98|
|11-Aug K Brocklehurst|||70.00|
|Paypal|||1000.00|
|Show Day|||4000.00|
|Show Day|||78.50|
||Show Day||12000.00|
|---|---|---|---|
||Show Day||1883.45|
||Show Day||147.00|
||cash||30.00|
||RSPB||70.00|
|18-Aug|Tipsy Cow||300.00|
|30-Aug|Chambers||30.00|
|6-Sep|Paypal||10.00|
|6-Sep|Paypal||10.00|
|8-Sep|PO||645.00|
|27-Oct|Norton PJJ|23 or '24|15.00|
|1/2/2024|Paypal||221.75|
|Show Day added|||2725.15|
||Deposit Interest||355.67|
|||||||**Show day**|||
|---|---|---|---|---|---|---|---|---|
|||**Trade**||||**gate,**|||
|**Sponsor**|**Member**|**Stands**|**Food & Bar**|**Entries**|**Donations**|**banked etc**|**Misc**||
|**90.00**|**1480.00**|**4835.50**|**855.00**|**1263.00**|**20.00**|**20659.35**||**0.00**|
|||30.00|||||||
|||120.00|||||||
|||30.00|||||||
|||50.00|||||||
|||30.00|||||||
|||70.00|||||||
|||40.00|||||||
|||30.00|||||||
|||70.00|||||||
|||70.00|||||||
|||45.00|||||||
|||70.00|||||||
|||75.00|||||||
|||35.00|||||||
|||70.00|||||||
|||40.00|||||||
|||720.00|||||||
|||30.00|||||||
|||80.00|||||||
|||30.00|||||||
|||70.00|||||||
|||50.00|||||||
|||140.00|||||||
|||30.00|||||||
|||140.00|||||||
|||30.00|||||||
|||30.00|||||||
|||80.00|||||||
|||70.00|||||||
|||30.00|||||||
|||50.00|||||||
|||50.00|||||||
|||515.00|||||||
|||70.00|||||||
||15.00||||||||
||30.00||||||||
||10.00||||||||
||10.00||||||||
||20.00||||||||
20.00 10.00 20.00 10.00 20.00 15.00 30.00 30.00 30.00 20.00 30.00 30.00 10.00 20.00 20.00 10.00 30.00 20.00 15.00 20.00 30.00 20.00 15.00 10.00 20.00 20.00 30.00 15.00 50.00 15.00 20.00 30.00 30.00 15.00 50.00 30.00 70.00 70.00 50.00 70.00 150.00 50.00 15.00 30.00 30.00
||||3.00||
|---|---|---|---|---|
|||95.00|||
|||30.00|||
||||8.00||
||15.00||||
||||6.00||
||30.00||||
||15.00||||
||30.00||||
||15.00||||
|40.00|||||
||15.00||||
||135.00|315.00|||
||||28.00||
||30.00||||
||30.00||||
||||5.00||
||15.00||||
||||9.00||
||||2.00||
||||6.00||
||10.00||||
|||50.00|||
||||6.00||
||||3.00||
|||70.00|||
||30.00|70.00|||
||||48.00||
|||30.00|||
||||48.00||
||||2.00||
||||18.00||
||||40.00||
||30.00||||
||30.00||||
||30.00||||
||15.00||||
|||30.00|||
|||30.00|||
|||70.00|||
|||||1000.00|
|||||4000.00|
|||78.50|||
|||||1031.00||10969.00|
|---|---|---|---|---|---|---|
|||||||1883.45|
|||147.00|||||
|||30.00|||||
|||70.00|||||
||||300.00||||
|||30.00|||||
|||240.00|405.00||||
||15.00||||||
|||||||221.75|
|50.00|70.00||||20.00|2585.15|
2024 mlship Bank int
0.00
376.66
Refund
00
o.oi
0.98
10.00
10.00
355.67
|S||||||||
|---|---|---|---|---|---|---|---|
|||**0.00**||||||
|**Date**|**Narrative**|**Total**|**Sponsor**|**Member**|**Trade Stands**|**Food & Bar**|**Entries**|
|||**21834.00**|**50.00**|**70.00**|**0.00**|**0.00**|**1031.00**|
|10.3|Gate|3097.00||||||
|10.45|Gate|2015.00||||||
|11|Gate|1005.00||||||
||K White|5.00||5.00||||
|||25.00||25.00||||
||james chq|10.00||10.00||||
|11.3|Gate|4825.00||||||
|12|Gate|2140.00||||||
||K Warrilow chq|10.00||10.00||||
|||10.00||10.00||||
|12|Gate|1386.50||||||
||sheep|14.00|||||14.00|
||Gate|1785.00||||||
||cattle chq|75.00|||||75.00|
|1p|Gate|1580.00||||||
|||10.00||10.00||||
||Gate|1078.50||||||
||Shaw,handicrafts|50.00|50.00|||||
||Gate|751.00||||||
||sheep|5.00|||||5.00|
||dogs|271.00|||||271.00|
||handicrafts|80.00|||||80.00|
||horses|586.00|||||586.00|
||returnedprize moneyhorses|20.00||||||
||separate banking|||||||
||Paypal|1000.00||||||
||||
|---|---|---|
||||
|**Donations**|**Show day**
**gate,**|**Refund**|
|**20.00**|**20663.00**|**0.00**|
||3097.00||
||2015.00||
||1005.00||
||||
||||
||||
||4825.00||
||2140.00||
||||
||||
||1386.50||
||||
||1785.00||
||||
||1580.00||
||||
||1078.50||
||||
||751.00||
||||
||||
||||
||||
|20.00|||
||||
||1000.00||
|**Date**|**Chq ref;**|**Narrative**|**Bank**|Refund|**prize money**|**Judges**
**stewards**|**Showgrd**|**Display**|
|---|---|---|---|---|---|---|---|---|
||||**2186.50**|**0.00**|**1211.50**|**20.00**|**650.00**|**225.00**|
|||Hignet refund|40.00||||||
|||mellor refund|40.00||||||
|||cattle|375.00||375.00||||
|||sheep|144.00||144.00||||
|||martingill|500.00||||500.00||
|||shires|420.00||400.00|20.00|||
|||owls|225.00|||||225.00|
|||heath sheepdog|||||||
|||Nik B|100.00||||100.00||
|||Ian Smith|50.00||||50.00||
|||Horses|292.50||292.50||||
||||||||||
|||Float MEA|||||||
|||Float Bruce|||||||
||||||||||
|||312.50|||||||
|||300.00|||||||
||||||||||
||||||||||
||||||||||
||||||||||
||||||||||
||||||||||
||||||||||
||||||||||
||||||||||
||||||||||
||||||||||
||||||||||
MISC
Equipment refunds
0.00
80.00
40.00
40.00
|**INCOME**|**2023**|**2022**|**2021**|
|---|---|---|---|
||**29579.00**|**21586.00**|**24313.00**|
|Donations|20|200||
|Entry Fees|1263|661|1141|
|Food & Bar|855|1180|760|
|Gate|20659|13051|18316|
|Membership|1480|1105|1000|
|Refunds||||
|Sponsorship|90|260|100|
|Trade Stands|4856|4980|2557|
|Bank Interest|356|149|439|
|**Expenditure**|**2023**|**2022**|**2021**|
|---|---|---|---|
||**26056.00**|**24047.00**|**18035.00**|
|Catering|894|1197|756|
|Displays|575|775|600|
|Field Rent|2500|2500|2000|
|First Aid|1183|1257|945|
|Insurance|1760|1760|1760|
|Judges|20||590|
|Jumps|120|324||
|Licences/Subs|240|160|110|
|Marquees|5822|5410|4905|
|Ofce etc|735|842|550|
|PA|791|773|719|
|Parking|300|450|300|
|Prize Money|1212|1146|1195|
|Rosettes/Badges|1047|907|993|
|Site Expenses|919|676||
|Skip|450|432|414|
|Toilets|2988|2988|1680|
|Web/Advertising|3000||218|
|Bursary|1500|2450|300|
## **MANIFOLD VALLEY AGRICULTURAL SOCIETY**
## **Bank Balance 1/1/23**
|**Balance as at 31/12/22**||
|---|---|
|Deposit Account|35,647.04|
|Current Account|6078.59|
||**41725.63**|
## **Year End 31/12/23**
|Current account balance 31/12/23
Deposit account 31/12/23
**Total bank balance 31/12/23**
2/1/24 Paypal ('23 accs?)
**Total bank balance 31/12/23**
**Proft**|8485.64
36002.71
**44488.35**|8485.64
36002.71
**44488.35**|
|---|---|---|
||221.75
**44710.10**||
|||41725.63
**2984.47**|
## **Independent examiner's report on the accounts**
## **Section A Independent Examiner’s Report**
|**Report to the trustees/**
**members of**
**On accounts for the year**
**ended**
**Set out on pages**|Charity Name
Manifold Valley Agricultural Society|Charity Name
Manifold Valley Agricultural Society|Charity Name
Manifold Valley Agricultural Society|
|---|---|---|---|
|||||
||31/12/2023|**Charity no**
**(if any)**|1041032|
|||||
||2
(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 31/12/2023 **DD / MM / YYYY** .
**Responsibilities and basis 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 (“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 examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below *) 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:**
**Name:**
**Relevant professional**
**qualification(s) or body**
**(if any):**
**Address:**||15/02/2024|
|---|---|---|
||||
||John Chapman||
||||
||Accountant Daniel & Hulme||
||||
||13 Westwood Road||
1
**Oct 2018**
**IER**
Leek Staffs. ST13 8DS
## **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** .
2
**Oct 2018**
**IER**