CHARITY COMMISSION FOR ENGLAND AND WALES Trustees, Annual Report for the period From 1-1-2023 Perfod start date To 31-12-2023 (Period end date) Charity name: YOUN HWA SA Charity registration number: 1047554 Objectives and Activities SORP reference Para 1.17 Summary of the purposes of the charity as set out in its governing document ITS MAIN OBJECTIVE IS TO PROMOTE THE BUDDHIST RELIGION TO THE TRADITIONS OF THE CHOGEJONG SCHOOL OF BUDDHISM AS FOLLOWED IN KOREA AND ESTABLISHMENT OF A BUDDHIST CENTRE OR NUNNERIES AND RETREATS IN THE UNITED KINGDOM. A CENTRES HAS BEEN ESTABLISHED IN KINGSTON UPON THAMES. SURREY WHERE THE ACTIVITIES ARE CARRIED ON. Summary of the main acttvities in relation to those purposes for the public benefit, in particular, the activities, projects or services identffied in the accounts. Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit Paro 1.17 and 1.19 Para 1.18 Additional information (optional) You ma choose to indude further statements where relevant about.. SORP reference PER ACCOUNTS ffo PROMOTE BUDDHIST RELIGION) Para 1.38 Policy on grant making PER ACCOUNTS (ONLY FREEHOLD PROPERTY HELD) Para 1.38 Policy on social investment including program related investment Para 1.38 Contribution made by volunteers
Other Achievements and Performance SORP referenGe KOREAN BUDDHISTS HAVE PARTICIPATED AND ENJOYED WORSHIPPING AT THE FREEHOLD PROPERTY IN KINSTON-UPON-THAMES AND THE CHARIry ASSISTS IN MEETING KOREAN TEMPLE EXPENSES. Summary of the main achievements of the charity, identifying the drfference the charity's work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole. Para 120 Additional information (optional) You ma choose to include further statements where relevant about Achievements against objectives set Para 1A1 Perfonnance of fundraising activities against objectives set Para 1.41 Investment performance against objectives Para 1A1 Other
Financial Review Review of the charitys financial position at the end ofthe eriod Statement explaining the policy for holding reserves stating why the are held Amount of reserves held Reasons for holding zero reserves Details of fund materially in deficit Explanation of any uncertainties about the charity continuing as a going concem PaTa 1.21 PER ACCOUNTS (THE CHARITY HAS SURPLUS OF UNRESTRICTED FUNDS OF £385,586 Para 1.22 Para 1.22 Para 122 Parn 124 P8ra 123 Additlonal Infonnation (optional) You ma choose to include further statements where relevant about Donations from the devotees attending the centre. The charity's principal sources of funds (including any fundraising} Para 1.47 Investment policy and objectives including any social investment policy adopted Para 1A6 A description of the principal risks facing the charity Para 1.48 Other
structure, Governance and Management Description of charitys trusts: Type of governing document Para 1.25 TRUST DEED How is the charity constituted? (e.VJ LiIIIIILorporated asqvCI?,tIGn, Clrn. Trustee selection methods including detsils of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees Pard 125 TRUST Pard 1.25 FORMAL ELECTION Additional information (optional) You ma choose to include further statements where relevant about: Policies and procedures adopted for the induction and training of trustees Pard 1.51 The charitys organisational structure and any wider network with whith the charity works Para 1.51 Relationship with any related parties Para 1.51 Other Reference and Administrative details Chari name Other name the cha uses Re istered chari number Charity's principal address YOUN HWA SA 1047554 5 WATERS ROAD, KINGSTON UPON THAMES SURRY KT13LW
Names of the charity trustees who manage the charity Date5 acted If not for whole ar Trustee namè Office (If any) Name of person (or body> entitled toap oint trusteg rfan IHPARK DSPARK SWLEE Y O FINLEY GDKANG KBPARK NGJOO YJCHOI S Y JEONG Y S HWANG SCYANG CHAIRPERSON 10 12 13 14 15 16 17 18 19 20 orate trustees - names of the directors at the date the re ortwasa roved Director name Name of trustees holding title to propety belonging to the charity Trustee name Dates acted If not for whole ear
Funds held as custodian trustees on behalf of others Description of the assets held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian chariws objects Detsils of arrangements for safe custody and segregation of such assets from the charity's own assets Additional Infonnation (optional) Names and addresses of advisers (Optional inforniation) Type of Name Address adviser Accountants Krish Jermyn Unit 2, Bradburys Court, Lyon road, Harrow HA12BY. Name of chief executive or names of senior staff members (Optional Inforniation) Exemptions from disclosure Reason for non-disclosure of ke ersonnel detalls Other o tional infomiation
Declarations The trustees declare that they have approved the trustees. report above. Signed on behalf of the charity's truste Signature(s) Full name(s) Position (eg Secretary, Chair, etc) YJCHOI CHAIRPERSON Date 9 SEPTEMBER 2024
CHARITY REGISTRATION NUMBER: 1047554
YOUN HWA SA
Unaudited Financial Statements
31 December 2023
YOUN HWA SA
Financial Statements
Year ended 31 December 2023
| Pages | |
|---|---|
| Trustees' annual report | 1 to 3 |
| Statement of financial activities | 5 |
| Statement of financial position | 6 |
| Notes to the financial statements | 7 to 11 |
| The following pages do not form part of the financial statements | |
| Detailed statement of financial activities | 13 |
YOUN HWA SA
Trustees' Annual Report
Year ended 31 December 2023
The trustees present their report and the unaudited financial statements of the charity for the year ended 31 December 2023.
Reference and administrative details
Registered charity name YOUN HWA SA Charity registration number 1047554 Principal office 5 Waters Road Kingston upon Thames Surrey KT1 1RE The trustees In Ha Park Mrs D S Park Mr S W Lee Mrs Y Finley Mr G D Kang Mr K B Park Mr N G Joo Mr Mr Y J Choi (Chairperson) Mrs Soon Young Jeong MR Y S Hwang Independent examiner Krish Jermyn Chartered accountants Certified Accountants Unit 2, Bradburys Court Lyon Road Harrow, Middlesex HA1 2BY
Bankers
Lloyds Bank Kingston U Thames 1 Legg St Chelmsford Essex
- 1 -
YOUN HWA SA
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF YOUN HWA SA
YEAR ENDED 31 DECEMBER 2023
The trustees present their report and the unaudited financial statements of the charity for the year ended 31 December 2023.
Trustees
The trustees named on page 1 have served throughout the period.
Objectives and activities
YOUN HWA SA is a charitable trust constituted by the Trust Deed and its main objects are to promote the Buddhist religion principally according to the traditions of the Chogejong School of Buddhism as followed in Korea and establishment of a Buddhist centre or nunneries and retreats in the United Kingdom and elsewhere.
Financial review
Korean Buddhists have participated and enjoyed worshipping at the freehold property in Kingston-Upon-Thames and the charity assists in meeting Korean Temple expenses.
Statement of trustees’ responsibilities
The trustees, who are also directors for the purposes of company law, are responsible for preparing the Trustees Annual Report and the financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
Company law requires the charity trustees required to prepare financial statements for each financial 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, including the income and expenditure, of the charity for that period. In preparing these financial statements, the trustees are required to:
-
select suitable accounting policies and then apply them consistently;
-
observe the methods and principles in the Charities SORP;
-
make judgements and estimates that are reasonable and prudent;
-
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity’s transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the FRS 102. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Statement of trustees’ responsibilities
This report has been prepared in accordance with the provisions applicable to companies entitled to small companies’ exemption.
The trustees' annual report was approved on 04 September 2024 and signed on behalf of the board of trustees by:
Mr Mr Y J Choi Trustee
- 2 -
YOUN HWA SA
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF YOUN HWA SA
YEAR ENDED 31 DECEMBER 2023
I report to the trustees on my examination of the financial statements of Youn Hwa Sa (“the charity”) for the year ended 31 December 2023.
Respective responsibilities and basis of report
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 145 of the Charities Act 2011 (the Charities Act), and that an independent examination is needed.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
-
examine the accounts under section 145 of the Charities Act;
-
to follow the procedures laid down in the General Directions given by the Charity Commission (under section 145(5) (b) of the Charities Act); and
-
to state whether particular matters have come to my attention.
Basis of Independent examiner’s statement
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters.
The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on whether the accounts present a 'true and fair view'.
Independent examiner’s statement
In connection with my examination, no material matters have come to my attention, which gives me cause to believe that:
-
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 requirement 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.
- 3 -
YOUN HWA SA
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF YOUN HWA SA
YEAR ENDED 31 DECEMBER 2023
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.
Krish Jermyn
Chartered Certified Accountants Unit 2, Bradburys Court Lyon Road, Harrow, Middlesex HA1 2BY
04 September 2024
- 4 -
YOUN HWA SA
STATEMENT OF FINANCIAL ACTIVITIES
Year ended 31 December 2023
| Year ended 31 December 2023 | ||||
|---|---|---|---|---|
| 2023 | 2022 | |||
| Unrestricted | ||||
| fundsTotal funds | Total funds | |||
| Note | £ |
£ | £ | |
| Income and endowments | ||||
| Donations and legacies | 4 | – |
36,391 | 32,167 |
| Investment income | 5 | – |
383 | 22 |
| --------------- | ------------------------------- | ------------------------------- | ||
| Total income | – | 36,774 | 32,189 | |
| =============== | =============================== | =============================== | ||
| Expenditure | ||||
| Expenditure on raising funds: | ||||
| Costs of raising donations and legacies | 6 | – |
6,200 | 5,400 |
| Costs of other trading activities | 7 | – |
6,818 | 13,460 |
| --------------- | ------------------------------- | ------------------------------- | ||
| Total expenditure | – | 13,018 | 18,860 | |
| =============== | =============================== | =============================== | ||
| --------------- | ------------------------------- | ------------------------------- | ||
| Net income and net movement in funds | – | 23,756 | 13,329 | |
| =============== | =============================== | =============================== | ||
| Reconciliation of funds | ||||
| Total funds brought forward | 361,330 | 348,001 | ||
| ------------------------------------ | ------------------------------------ | |||
| Total funds carried forward | 385,086 | 361,330 | ||
| ==================================== | ==================================== | ==================================== |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 7 to 11 form part of these financial statements.
- 5 -
YOUN HWA SA
STATEMENT OF FINANCIAL POSITION
31 December 2023
| 31 December 2023 | ||||
|---|---|---|---|---|
| 2023 | 2022 | |||
| Note | £ | £ | £ | |
| Fixed assets | ||||
| Tangible fixed assets | 10 | 84,434 | 84,434 | |
| Current assets | ||||
| Cash at bank and in hand | 307,072 | 283,316 | ||
| Creditors: amounts falling due within one | ||||
| year | 11 | 6,420 | 6,420 | |
| ------------------------------------ | ------------------------------------ | |||
| Net current assets | 300,652 | 276,896 | ||
| ------------------------------------ | ------------------------------------ | |||
| Total assets less current liabilities | 385,086 | 361,330 | ||
| ------------------------------------ | ------------------------------------ | |||
| Net assets | 385,086 | 361,330 | ||
| ==================================== | ==================================== | |||
| Funds of the charity | ||||
| Unrestricted funds | 361,330 | 348,001 | ||
| Net movement of funds for the year | 23,756 | 13,329 | ||
| ------------------------------------ | ------------------------------------ | |||
| Total charity funds | 12 | 385,086 | 361,330 | |
| ==================================== | ==================================== |
These financial statements were approved by the board of trustees and authorised for issue on 04 September 2024, and are signed on behalf of the board by:
Mr Y J Choi Trustee
The notes on pages 7 to 11 form part of these financial statements.
- 6 -
YOUN HWA SA
Notes to the Financial Statements
Year ended 31 December 2023
1. General information
The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is 5 Waters Road, Kingston Upon Thames, Surrey, KT1 3LW.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Charities Act 2011.
3. Accounting policies
3.(i) Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
3.(ii) Going concern
There are no material uncertainties about the charity's ability to continue.
3.(iii) Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
- 7 -
YOUN HWA SA
Notes to the Financial Statements (continued)
Year ended 31 December 2023
3. Accounting policies (continued)
3.(iv) Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
3.(v) Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
-
income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
-
legacy income is recognised when receipt is probable and entitlement is established.
-
income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
-
income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
- 8 -
YOUN HWA SA
Notes to the Financial Statements (continued)
Year ended 31 December 2023
3.(vi) Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
-
expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods.
-
expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
-
other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
3.(vii) Tangible assets
All fixed assets are initially recorded at cost.
3.(viii) Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cashgenerating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.
- 9 -
YOUN HWA SA
Notes to the Financial Statements (continued)
Year ended 31 December 2023
3.(ix) Financial instruments
A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs. Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.
4. Donations and legacies
| Total Donations Donations |
Funds 2023 Total Funds 2022 £ £ 36,391 32,167 |
|---|---|
5. Investment income
Building society interest receivable
| Total Funds | Total Funds |
|---|---|
| 2023 | 2022 |
| £ | £ |
| 383 | 22 |
| =============== | =============== |
6. Costs of raising donations and legacies
| Costs of raising donations and legacies | ||
|---|---|---|
| Total Funds | Total Funds |
|
| 2023 | 2022 |
|
| £ | £ | |
| Costs of raising donations and legacies - Donations | 300 | – |
| Costs of raising donations and legacies - Other type 2 | 5,900 | 5,400 |
| -------------------------- | -------------------------- | |
| 6,200 | 5,400 |
|
| ========================== | ========================== |
7. Costs of other trading activities
| Costs of other trading activities | ||
|---|---|---|
| Total Funds | Total Funds |
|
| 2023 | 2022 |
|
| £ | £ | |
| Costs of other trading activities - Membership schemes and | ||
| social lotteries | 6,818 | 13,460 |
| ========================== | =============================== |
- 10 -
YOUN HWA SA
Notes to the Financial Statements (continued)
Year ended 31 December 2023
8. Staff costs
The average head count of employees during the year was 1 (2022: 1). The average number of full-time equivalent employees during the year is analysed as
| follows: | 2023 | 2022 |
|---|---|---|
| No. | No. | |
| Number of staff | 1 | 1 |
════ |
════ |
No employee received employee benefits of more than £60,000 during the year was NIL (2022: Nil).
9. Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were received by the trustees; or
10. Tangible fixed assets
| Tangible fixed assets | |||
|---|---|---|---|
| Land and | Fixtures and |
||
| buildings | fittings |
Total | |
| £ | £ | £ | |
| Cost | |||
| At 1 January 2023 and 31 December 2023 | 75,881 | 8,553 |
84,434 |
| =============================== | ========================== | =============================== | |
| Depreciation | |||
| At 1 January 2023 and 31 December 2023 | – | – |
– |
| =============================== | ========================== | =============================== | |
| Carrying amount | |||
| At 31 December 2023 | 75,881 | 8,553 |
84,434 |
| =============================== | ========================== | =============================== | |
| At 31 December 2022 | 75,881 | 8,553 |
84,434 |
| =============================== | ========================== | =============================== | |
| Creditors: amounts falling due within one year | |||
| 2023 | 2022 | ||
| £ | £ | ||
| Accruals and deferred income | 6,420 | 6,420 | |
| ========================== | ========================== |
11. Creditors: amounts falling due within one year
12. Analysis of charitable funds
Unrestricted funds
Unrestricted funds as at 1 January 2023 Unrestricted funds movement during the year
Unrestricted funds as at 31 December 2023
At 1 January 2023 and 31 December 2023 £ 361,330 23,756
═════════════ 385,086 ═════════════
- 11 -
YOUN HWA SA
MANAGEMENT INFORMATION
YEAR ENDED 31 DECEMBER 2023
The following pages do not form part of the financial statements.
- 12 -
YOUN HWA SA
DETAILED STATEMENTS OF FINANCIAL ACTIVITIES
YEAR ENDED 31 DECEMBER 2023
| YEAR ENDED 31 DECEMBER 2023 | ||
|---|---|---|
| 2023 | 2022 | |
| £ | £ | |
| Income and endowments | ||
| Donations and legacies | ||
| Donations | 36,391 | 32,167 |
| ------------------------------- | ------------------------------- | |
| Investment income | ||
| Building society interest receivable | 383 | 22 |
| --------------- | --------------- | |
| ------------------------------- | ------------------------------- | |
| Total income | 36,774 | 32,189 |
| =============================== | =============================== | |
| Expenditure | ||
| Costs of raising donations and legacies | ||
| Wages and salaries | 5,900 | 5,400 |
| Other office costs | 300 | – |
| ------------------------------- | ------------------------------- | |
| 6,200 | 5,400 | |
| ------------------------------- | ------------------------------- | |
| Costs of other trading activities | ||
| Rates and water | 1,710 | 2,042 |
| Light and heat | 1,186 | 1,997 |
| Repairs and maintenance | – | 5,416 |
| Other establishment | 159 | 159 |
| Motor vehicle expenses | 1,045 | 986 |
| Legal and professional fees | 600 | 708 |
| Telephone | 1,227 | 1,239 |
| Other office costs | 144 | – |
| Dining | 747 | 913 |
| -------------------------- | ------------------------------- | |
| 6,818 | 13,460 | |
| -------------------------- | ------------------------------- | |
| ------------------------------- | ------------------------------- | |
| Total expenditure | 13,018 | 18,860 |
| =============================== | =============================== | |
| ------------------------------- | ------------------------------- | |
| Net income | 23,756 | 13,329 |
| =============================== | =============================== |
- 13 -
Independent examiner's report on the accounts
Section A Independent Examiner’s Report
Report to the trustees/ Charity Name Youn HWA SA members of On accounts for the year 31 DECEMBER 2023 ended Set out on pages
Charity no (if any)
1-13(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 .
Responsibilities and As the charity trustees of the Trust, you are responsible for the preparation basis of report 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 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 (other than that disclosed below *) in connection with the examination which gives me cause to believe that in, any material respect:
-
accounting records were not kept in accordance with section 130 of the Act or
-
the accounts do not accord with the accounting records
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn 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.
Date: 14/10/2024 ~~[|~~
Signed: Date: 14/10/2024 Name: Roopesh Vaghjee ~~Ps~~ Relevant professional FCCA qualification(s) or body (if any): Address: Krish Jermyn Unit 2 Bradburys Court, Lyon Road Harrow HA1 2BY.
October 2018
1
IER
Section B Disclosure
Only complete if the examiner needs to highlight 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 .
NONE
October 2018
2
IER