**Adroddiad Blynyddol yr Ymddiriedolwyr am y cyfnod** O 1 Ebrill 2024 Hyd at 31 Mawrth 2025 ## **Enw’r elusen:Cylch Meithrin Morfa Rhianedd** ## **Rhif elusen gofrestredig:** 1055778 ## **Amcanion a gweithgareddau** ||Cyfeirnod SORP|| |---|---|---| |Crynodeb o amcanion yr
elusen a nodwyd yn y
ddogfen lywodraethol|Para 1.17|We provide fun educational activities
and experiences, primarily through the
medium of Welsh, to children from the
ages of two to four years old.| |Crynodeb o’r prif
weithgareddau a
ddarparwyd er budd
cyhoeddus mewn perthynas
a’r amcanion hyn, yn
benodol, y gweithgareddau,
y prosiectau neu'r
gwasanaethau a nodwyd yn
y cyfrifon.|Para 1.17 a 1.19|**Gwasnaeth gofal plant ac addysg ar**
**gyfer plant rhwng 2 a 4 oed.**
**Unrhyw beth ychwanegol yn ystod y**
**flwyddyn**| |Datganiad yn cadarnhau a
yw'r ymddiriedolwyr wedi
rhoi sylw i'r canllawiau a
gyhoeddwyd gan y
Comisiwn Elusennau ar fudd
cyhoeddus|Para 1.18|**Rydym yn datgan ein bod fel**
**ymddireidolwyr wedi rhoi sylw i’r**
**canllawiau ar fudd cyhoeddus.**| ## **Gwybodaeth ychwanegol (dewisol)** Os dymunwch rhowch datganiadau pellach, lle bo hynny'n berthnasol, ynghylch: ||SORP reference| |---|---| ||Para 1.38| |Polisi darparu grantiau|| ||Para 1.38| |Polisi buddsoddiad|| |cymdeithasol gan gynnwys|| |buddsoddiad cysylltiedig â|| |rhaglen|| ||Para 1.38| |Cyfraniad gan wirfoddolwyr|| TAR (SORP FRS102) Cymraeg Ion 2021 Arall ## **Cyraeddiadau a pherfformiad** ||
SORP reference|| |---|---|---| |Crynodeb o brif
gyflawniadau'r elusen, gan
nodi'r gwahaniaeth y mae
gwaith yr elusen wedi'i
wneud i amgylchiadau ei
buddiolwyr ac unrhyw
fuddion ehangach i'r
gymdeithas gyfan.|Para 1.20|**Niferoedd yn sefydlog a nifer yn**
**awyddus I ymuno ac yn gorfod troi rhai I**
**ffwrdd oherwydd bod y Cylch yn llawn I**
**capasiti.**| ## **Gwybodaeth ychwanegol (dewisol)** Os dymunwch rhowch datganiadau pellach, lle bo hynny'n berthnasol, ynghylch: |
Cyflawniadau yn erbyn yr
amcanion a osodwyd|
Para 1.41|| |---|---|---| |Perfformiad gweithgareddau
codi arian yn erbyn yr
amcanion a osodwyd|Para 1.41|| |Perfformiad buddsoddiad yn
erbyn amcanion|Para 1.41|| |Arall||| TAR (SORP FRS102) Cymraeg Ion 2021 ## **Adolygiad ariannol** |**Adolygiad ariannol**||| |---|---|---| |
Adolygiad o sefyllfa ariannol
yr elusen ar ddiwedd y
cyfnod|Para 1.21|**Mewn sefyllfa dda**| |Datganiad yn esbonio'r
polisi ar gyfer cadw
cronfeydd wrth gefn yn nodi
pam eu bod yn cael eu
cadw|Para 1.22|**Ni fyddwn yn cadw mwy na gwerth 3 mis**
**o gyflog mewn cronfeydd wrth gefn**| |Cyfanswm y cronfeydd wrth
gefn a chynhelir|Para 1.22|| |Rhesymau dros beidio â dal
unrhyw gronfeydd wrth gefn|Para 1.22|| |Manylion gronfa sydd â
diffyg sylweddol|Para 1.24|**Dim diffyg**| |Esboniad o unrhyw
ansicrwydd ynghylch yr
elusen yn parhau fel busnes
gweithredol|Para 1.23|**Mae’r cylch wedi bod yn llwyddiannus**
**yn cael y grantiau gwerth £300.00,**
**£3,926.36& £6,568.80**| ## **Gwybodaeth ychwanegol (dewisol)** Os dymunwch rhowch datganiadau pellach, lle bo hynny'n berthnasol, ynghylch: Prif ffynonellau cyllid yr elusen (gan gynnwys Para 1.47 unrhyw godi arian) Polisi ac amcanion buddsoddi (gan gynnwys Para 1.46 unrhyw bolisi buddsoddi cymdeithasol a fabwysiadwyd) Disgrifiad o'r prif risgiau sy'n wynebu'r elusen Para 1.46 Arall TAR (SORP FRS102) Cymraeg Ion 2021 ## Strwythur, Llywodraethiant a Rheoli |
Disgrifiad o
ymddiriedolaethau'r elusen:||| |---|---|---| |Math o ddogfen
lywodraethol
(cyfansoddiad, gweithred
ymddiriedaeth, siarter
frenhinol)|Para 1.25|**Cyfansoddiad**| |Sut mae'r elusen wedi'i
chyfansoddi?
(e.e. cymdeithas
anghorfforedig, CIO)|Para 1.25|**Elusen anghorfforedig**| |Dulliau dewis
ymddiriedolwyr gan gynnwys
manylion unrhyw
ddarpariaethau
cyfansoddiadol e.e. etholiad
i swydd|Para 1.25|**Pwyllgor Blynyddol – Ethol i swydd**| ## **Gwybodaeth ychwanegol (dewisol)** Os dymunwch rhowch datganiadau pellach, lle bo hynny'n berthnasol, ynghylch: |
Polisïau a gweithdrefnau a
fabwysiadwyd ar gyfer
anwytho a hyfforddi
ymddiriedolwyr|
Para 1.51|| |---|---|---| |Strwythur gweithredol yr
elusen ac unrhyw rwydwaith
ehangach y mae'r elusen yn
gweithio gydag ef|Para 1.51|| |Perthynas ag unrhyw bartïon
cysylltiedig|Para 1.51|| |Arall||| ## **Manylion Cyfeirio a Gweinyddu** |
Enw’r elusen|
Cylch Meithrin Morfa rhianedd| |---|---| |Enw arall a ddefnyddir gan yr
elusen|Dim enw arall| |Rhif elusen gofrestredig|1055778| |Prif gyfeiriad yr elusen|Cylch Meithrin Morfa Rhianedd
CWM ROAD
LLANDUDNO| TAR (SORP FRS102) Cymraeg Ion 2021 GWYNEDD LL30 1EG TAR (SORP FRS102) Cymraeg Ion 2021 ## **Enwau’r ymddiriedolwyr elusen sy’n rheoli’r elusen** |1
2
3
4
5
6
7
8
9
10
11|**Enw’r ymddiriedolwr**|**Swydd (os oes)**|**Dyddiadau gweithredu os**
**nad am flwyddyn gyfan**|**Enw'r person (neu'r corff) sydd â**
**hawl i benodi ymddiriedolwr (os**
**oes un)**| |---|---|---|---|---| ||Gethin Jones|Trysorydd||| ||Bethan Jones|Ysgrifenydd||| ||Gwennan Williams-
Griffith|Cadeirydd||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| ## Ymddiriedolwyr corfforaethol - enwau'r cyfarwyddwyr ar y dyddiad y cymeradwywyd yr adroddiad **Enw'r cyfarwyddwr** |Enwau ymddiriedolwyr sy'n dal teitl eiddo sy'n berchen i'r elusen|Enwau ymddiriedolwyr sy'n dal teitl eiddo sy'n berchen i'r elusen|Enwau ymddiriedolwyr sy'n dal teitl eiddo sy'n berchen i'r elusen| |---|---|---| |**Enw’r ymddiriedolwr**|**Dyddiadau gweithredu os nad**
**am flwyddyn gyfan**|| |||| |||| |||| |||| |||| |||| TAR (SORP FRS102) Cymraeg Ion 2021 ## **Cronfeydd a gynhelir fel ymddiriedolwyr ceidwad ar ran eraill** Disgrifiad o'r asedau a gynhelir yn y rhinwedd hon Enw ac amcanion yr elusen y mae’r asedau yn cael ei dal ar ei rhan a sut mae hyn yn dod o fewn amcanion yr elusen geidwad Manylion y trefniadau ar gyfer cadw asedau o'r fath yn ddiogel ac ar wahan i asedau'r elusen ei hun ## **Gwybodaeth ychwanegol (dewisol)** ## **Enwau a chyfeiriadau ymgynghorwyr (Gwybodaeth ddewisol)** **Math o Enw Cyfeiriad ymgyngh orydd** **Enw’r prif weithredwr neu enwau uwch aelodau staff (gwybodaeth ddewisol)** ## **Eithriadau rhag datgelu** Rheswm dros beidio â datgelu manylion personél allweddol ## **Gwybodaeth ddewisol arall** TAR (SORP FRS102) Cymraeg Ion 2021 **Datganiad Mae’r ymddiriedolwyr yn datgan eu bod wedi cymeradwyo adroddiad yr ymddiriedolwyr uchod.** ## **Arwyddwyd ar ran yr ymddiriedolwyr elusen** Jones **Llofnod(ion)** Gethin Jones **Enw(au) llawn** Gethin **Swydd (ee,** Trysorydd **ysgrifennydd, Cadeirydd ac ati) Dyddiad** 17/02/25 TAR (SORP FRS102) Cymraeg Ion 2021 DYDDIAD -01.04.202. `4` |||3/6/2024|Damms ACG Mollie|3/6/2024|Damms ACG Mollie|||150| |---|---|---|---|---|---|---| ||||6/6/2024] WhitleyTeresa|||||CC| |||||||| |||||||| |||||||| |||||||| |||||||| |||||||| |||||||| |||||||| |||||||| |||||||| |||||||| ||||18/6/2024|M WhitleyTeresa|||||CSG| |||||||| |||||||| |||||||| |||||||| |||||||| |||||||| |||||||| |||||||| |||||||| |||||||| |||||||| |||||||| |||||||| ||
10/7/2024]DaviesLMDanyal
|
CC||||||| 12/7/2024}Wright K L Harley 44 **----- Start of picture text -----**
||||||| |---|---|---|---|---|---| |||«19/7/2024JonesLScottlee26/7/2024)|Griffiths|Priya|||C=‘CD| |10/09/2024|Michaela|Black|Elijah|40| |12/09/2024|F|Williams|30| |13/09/2024|Davies|LM|Danyal|50| |13/09/2024|Wright|K|L|Harley|30| |13/09/2024|Katie|Hampson|Teddie|20| |16/09/2024|Michaela|Black|Elijah|40| |16/09/2024|Axel|Parry|50| |16/09/2024|F|Williams|40| |19/09/2024|J|Stevens|Enid|110| |23/09/2024|Davies|L M|Danyal|100| **----- End of picture text -----**
|03/10/2024|Tanner D Nansi|77| |---|---|---| |07/10/2024|Axel Parry|50| |07/10/2024|Michaela Black Elijah|40| |07/10/2024|F Williams|40| |08/10/2024|Davies LM Danyal|100| |11/10/2024|Katie Hampson Teddie|20| |11/10/2024|J Stevens Enid|66| |12/10/2024|Wright K L Harley|60| |15/10/2024|Axel Parry|40| |17/10/2024|Katie Hampson Teddie|20| |17/10/2024|F Williams|30| |18/10/2024|Wright K L Harley|20| |21/10/2024|Axel Parry|50| |22/10/2024|O Leonard Greenway|60| |23/10/2025|Welsh Government|437.5| |23/10/2024|Davies LM Danyal|50| |25/10/2024|J Griffiths Esme|150| |28/10/2024|C Maddox Hope|66| |01/11/2024|Conwy Refer Sch|450| |04/11/2024|Axel Parry|10| |05/11/2024|CCBC|8084.03| |05/11/2024|O Leonard Greenway|60| |05/11/2024|F Williams|10| |05/11/2024|F Williams|50| |06/11/2024|K Hart Piper|30| |07/11/2024|Katie Hampson Teddie|20| |07/11/2024|J Stevens Enid|11| |07/11/2024|Davies LM Danyal|50| |08/11/2024|Welsh Government|907.5| |11/11/2024|K Hart Piper|30| |11/11/2024|AxelParry|50| |12/11/2024|F Williams|40| |---|---|---| |14/11/2024|Davies LM Danyal|50| |14/11/2024|Katie Hampson Teddie|20| |15/11/2024|Wright K L Harley|60| |15/11/2024|Griffiths N Rainbow|20| |18/11/2024|K Hart Piper|30| |19/11/2024|F Williams|40| |21/11/2024|CCBC|20| |21/11/2024|Katie Hampson Teddie|20| |22/11/2024|Davies LM Danyal|50| |25/11/2024|K Hart Piper|30| |25/11/2024|Wright K L Harley|30| |25/11/2024|J Griffiths Esme|200| |25/11/2024|F Williams|40| |26/11/2024|Axel Parry|50| |28/11/2024|CCBC|137.25| |28/11/2024|Welsh Government|1692.5| |28/11/2024|Katie Hampson Teddie|20| |28/11/2024|George Mason Rudy|120| |28/11/2024|George Mason Rudy|30| |29/11/2024|Nest Pension PMT|5.21| |30/11/2024|C Maddox Hope|88| |02/12/2024|K Hart Piper|30| |02/12/2024|F Williams|40| |02/12/2024|Axel Parry|50| |03/12/2024|Tanner D Nansi|200| |05/12/2024|Katie Hampson Teddie|20| |06/12/2024|Davies LM Danyal|50| |08/12/2024|Wright K L Harley|60| |09/12/2024|K Hart Piper|30| |09/12/2024|FWilliams|40| **----- Start of picture text -----**
||||||| |---|---|---|---|---|---| |09/12/2024|Axel|Parry|50| |12/12/2024|Katie|Hampson|Teddie|20| |16/12/2024|WElsh|Government|1155| |16/12/2024|K|Hart|Piper|30| |16/12/2024|Axel|Parry|50| |18/12/2024|F|Williams|40| |19/12/2024|WElsh|Government|577.5| |20/12/2024|Katie|Hampson|Teddie|20| |21/12/2024|Davies|L M|Danyal|100| |24/12/2024|J|Griffiths|Esme|200| |30/12/2024|CCBC|5300| |03/01/2025|Rumbold|C|E|Margot|40| |03/01/2025|Rumbold|C|E|Rudy|150| |07/01/2025|Tanner|D|Nansi|75| |08/01/2025|Davies|L M|Danyal|40| |08/01/2025|F|Williams|30| |08/01/2025|C|Maddox|Hope|44| |09/01/2025|CCBC|6725.26| |10/01/2025|Katie|Hampson|Teddie|10| |14/01/2025|CCBC|790| |14/01/2025|F|Williams|40| |20/01/2025|F|Williams|40| |23/01/2025|Katie|Hampson|Teddie|30| |24/01/2025|WElsh|Government|1732.5| |24/01/2025|Wright|K|L Jaxon|40| |24/01/2025|J|Griffiths|Esme|100| |31/01/2025|Katie|Hampson|Teddie|20| |31/01/2025|C|Maddox|Hope|22| |31/01/2025|F|Williams|40| |01/02/2025|Wright|K|L Jaxon|30| |02/02/2025|Davies|L M|Danyal|90| **----- End of picture text -----**
|05/02/2025|ChequeTown Hall|300| |---|---|---| |05/02/2025|Rumbold C E Margot|30| |05/02/2025|Rumbold C E Rudy|120| |06/02/2025|Tanner D Nansi|110| |06/02/2025|F Williams|40| |07/02/2025|Katie Hampson Teddie|20| |07/02/2025|C Maddox Hope|11| |10/02/2025|WElsh Government|1102.5| |11/02/2025|CCBC|6586.8| |12/02/2025|F Williams|40| |14/02/2025|Davies LM Danyal|50| |14/02/2025|Katie Hampson Teddie|20| |14/02/2025|Wright K LJaxon|60| |16/02/2025|J Stevens Enid|132| |21/02/2025|Katie Hampson Teddie|20| |24/02/2025|F Williams|40| |25/02/2025|J Griffiths Esme|150| |25/02/2025|CCBC|605| |27/02/2025|WElsh Government|1050| |01/03/2025|Wright K LJaxon|30| |03/03/2025|Davies LM Danyal|100| |04/03/2025|CCBC|4270| |04/03/2025|C Maddox Hope|22| |04/03/2025|F Williams|40| |05/03/2025|Rumbold C E Rudy|170| |05/03/2025|Rumbold C E Margot|40| |07/03/2025|KAtie Hampson Teddie|20| |10/03/2025|F Williams|40| |13/03/2025|CCBC|640| |13/03/2025|KAtie Hampson Teddie|20| |13/03/2025|WElshGovernment|1150| |27/03/2025|KAtie Hampson Teddie|20| |---|---|---| |28/03/2025|Davies LM Danyal|190| |01/04/2025|Anna Jones Sienna|20| |01/04/2025|F Williams|40| |01/04/2025|Davies LM Danyal|50| |02/04/2025|Asda groceries online|1.01| |03/04/2025|Tanner D Nansi|200| |||95405.29| Pp[—i5/4/2024]Mark] LeeGardener | SS C—C~C~C‘~S Overs Yes Yes yes yes Cylch Meithirn Morfa Rhianedd 40-30-07 1230530 DYDDIAD - 01.04.2023-31.03.2024 Starting Balance £17,506.19 Starting Balance £17,506.19 Total Expediture 86408.56 Total Income 95405.29 End Balance @31/03/25 £26,502.92 a yes yes yes yes yes yes yes 9/5/20241Asda 6.7lyes yes PS 15/5/2024|Ticketsource| CCC Overs yes |—5/6/2024|MarkleeGardener| CO vers yes yes yes yes yes yes yes ||19/06/2024|Nest DD|19/06/2024|Nest DD|197.43|| |---|---|---|---|---| |||||yes| |||||| |||||| |||||| |||||| |||||| |||||yes| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |po
po||Sian DaviesCYFLOG
MrsJoanna McElroy CYFLOG|759.33
534.38)|| |||||| |||||| |||||yes| |||||| |||||yes| |||||yes| |||9/9/2024}Asda|9/9/2024}Asda|||||5.25]yes|5.25]yes| |---|---|---|---|---|---|---|---|---|---| ||||||||||yes| ||||||||||yes| ||||||||||yes| ||||||||||| |pO
isabellaLeonardcyFloG
1446.35)
po
tizaCarlislecover
|
637.78
pS
ShirleycvFLOG
710.73)
po
Sian DaviesCYFLOG
759.5**3**
po
MrsJoanna McElroy CYFLOG J
5811. 8|||||||||| ||||||||||| ||||||||||yes| ||||||||||yes| ||||||||||| ||||||||||| ||||||||||yes| ||pM||||||||17.74lyes| ||pinkie|||||10.99|||yes| |po||fHome Bargains|||||||23.97|Ives| ||||||||||yes| ||
4/10/2024|asdaPhone|||||||||| ||||||||||yes| ||||||||||yes| ||||||||||yes| |||17/10/2024]S L Shirley CYFLOG|17/10/2024]S L Shirley CYFLOG|17/10/2024]S L Shirley CYFLOG|||1196.13|| |---|---|---|---|---|---|---|---|---| |||||||||| |||||||||| |||||||||| |||||||||| |||||||||| |||||||||| |||||||||| |||||||||yes| |||||||||| |||||||||yes| |||||||||| |||||||||| |||||||||| ||
04/11/2024AsdaPhone
p4/11/2024|MarkleeGardener__
|
Ol**yes**
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Yorkshire Purchasing |
1181.19]
yes||||||||| |||||||||yes| |||||||||yes| |||||||||| |||||||||yes| |||||||||yes| |||||||||yes| |||18/11/2024]S L Shirley CYFLOG|18/11/2024]S L Shirley CYFLOG||819.15||| |---|---|---|---|---|---|---|---| ||||||||| ||||||||| ||
_18/11/2024|Catherine
CharlesTraining |
8|||||||| ||||||||| ||||||||| ||||||||| ||||||||yes| ||||||||yes| ||||||||yes| ||||||||yes| ||||||||| ||||||||| ||||||||| ||||||||yes| ||||||||yes| ||
3/12/2024|asdaPhone|||||||yes| ||||||||yes| ||||||||| ||||||||yes| ||||||||yes| **----- Start of picture text -----**
|||| |---|---|---| |17/12/2024]|Christine|Supply|137.28| |yes| |yes| |yes| |yes| |yes| |yes| **----- End of picture text -----**
yes yes yes yes ||||3/2/2025]|Catherine Charles Training|Catherine Charles Training|||40|| |---|---|---|---|---|---|---|---|---|---| ||||3/2/2025]Liza||LizaCarlisletraining|||||CC|| ||||||||||| |PS
«3/2/2025[AsdaPhone
CT
CC:C‘éSS|||||||||yes| ||||||||||yes| ||||||||||| ||||||||||| ||||||||||| ||||||||||| ||||||||||| ||||||||||| ||||17/2/2025|Sian Davies CYFLOG||||729.09|| ||||17/2/2025|Joanna Noden Cyflog||||542.38|| ||||17/02/2025|Samantha Cheung Cyflog||||431.56|| ||||18/02/2025|Nest DD||||189.41|| ||||18/02/2025|Asda Groceries online||||44.23|yes| ||||19/02/2025|Community Playthings||||81.6|yes| ||||24/02/2025|Total Charges||||5|| ||||25/02/2025|Twinkle||||10.99|| ||||03/03/2025|Amazon Prime||||8.99|| ||||03/03/2025|Asda phone||||8|| ||||04/03/2025|Asda Groceries online||||56.16|yes| ||||04/03/2025|Asda||||22.19|yes| ||||06/03/2025|Asda||||11.3|yes| ||||07/03/2025|Amazon||||29.99|yes| ||||07/03/2025|Amazon||||29.99|yes| ||||10/03/2025|Scottish Power DD||||753.121|| ||||13/03/2025|CCBC||||50|yes| ||||27/03/2025|CatherineCharlesCYFLOG||||160|| |27/03/2025|Amazon|10.49 yes| |---|---|---| |28/03/2025|cash wooden toys|20 yes| |31/03/2025|Asda|1.4 yes| |31/03/2025|Amazon prime|8.99| |02/04/2025|Asda Groceries online|60.59 yes| |03/04/2025|Asda Phone|8| |||86408.561| ## **Independent examiner's report on the accounts** **Section A Independent Examiner’s Report** **Report to the trustees/** Charity Name **Cylch Meithrin Morfa Rhianedd members of On accounts for the year Charity no ended** `31/03/25` **(if any)** 1055778 **Set out on pages** (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 **DD / MM / YYYY** . **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** ~~[The charity’s gross income exceeded £250,000 and I am qualified to~~ **examiner's statement** ~~undertake the examination by being a qualified member of [insert name of applicable listed body]].~~ ~~_Delete_ [ ]~~ ~~_if not applicable._~~ 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:**|Sara Pierce-Jones|**Date:**|20/01/26| |---|---|---|---| ||||| |**Name:**|Sara Pierce-Jones||| ||||| |**Relevant professional**
**qualification(s) or body**|School Business Manager||| **Oct 2018** 1 **IER** ## **(if any):** **Address:** `Ysgol y Creuddyn, Penrhyn Bay` ## **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** 2 **IER**