## **Trustees’ Annual Report for the period** ## **From 01.04.2022 Period start date To 31.03.2023 Period end date** ## **Charity name: Croydon Refugee Day Centre** ## **Charity registration number: 1064465** ## **Objectives and Activities** ||SORP reference|| |---|---|---| |Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|**This is set out in our Trust Deed: “To**
**relieve and assist in the relief of refugees**
**who are in need by the provision of**
**facilities within a Day Centre”.**| |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|**We assisted asylum seekers and**
**refugees visiting our premises through**
**the provision of clothing, footwear,**
**underwear, toiletries and food products**
**to those in need at our weekly Tuesday**
**drop-in service which also provided a**
**help desk for administrative queries. Our**
**Family Education Project (FEP)**
**supported asylum seekers in a local hotel**
**through the provision of off-site activities**
**and through completion of forms to**
**Croydon Council to enable the children of**
**asylum seekers to obtain places in local**
**schools. A new initiative, Wednesday**
**Welcome, provided a safe place to meet**
**for social activities and to combat mental**
**health issues.**| |Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para 1.18|**Trustees have kept in mind our purposes**
**and the Charity Commission’s guidance**
**on public benefit. The purpose set out in**
**the Trust Deed is included on the agenda**
**paper for trustees’ meetings. The main**
**activities benefitting the public were as**
**detailed in Activities and Performance**
**below.**| ## **Additional information (optional)** You may choose to include further statements where relevant about: ||
SORP reference|| |---|---|---| |Policy on grant making|Para 1.38|**Not applicable**| |Policy on social investment
including program related
investment|Para 1.38|**Not applicable**| |Contribution made by
volunteers|Para 1.38|**We are grateful for the commitment by**
**many regular volunteers. These are from**
**West Croydon Baptist Church, other**
**churches in the wider area and**
**individuals with a passion to serve with**
**us. Without their valuable contributions**
**of time, energy and compassion we**
**would not have been able to achieve so**
**much.**| |---|---|---| |Other||**We have an adopted Safeguarding Policy**
**for trustees and volunteers as we are**
**dealing with vulnerable adults and**
**children.**| ## **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|**The charity provided a drop-in service on**
**Tuesday mornings for the majority of the**
**reporting year, only closing for a few**
**weeks over Easter, Christmas and mid-**
**summer to provide a break for our**
**volunteers. The service was provided for**
**asylum-seekers in local hotels and in**
**private accommodation and for those**
**with refugee status. We provided the best**
**of donated second-hand clothes and**
**footwear, new underwear and socks and**
**school clothing to adults and children in**
**accordance with their needs. We also**
**provided toiletries to all as needed, food**
**products and household goods to those**
**in private accommodation and a help**
**desk for administrative queries and to**
**signpost to other services.**
**We have registered visitors to the drop-in**
**service to ensure that they are asylum**
**seekers or have refugee status in**
**accordance with our purpose. This**
**enables us to record the number of visits**
**made and individuals or households**
**served in relation to stock that we record.**
**For the quarter January to March 2023,**
**738 people received recordable items and**
**therefore were served. This will include**
**the same person returning during this**
**period. The most numerous countries of**
**origin for our visitors were: Iran, Iraq,**
**Afghanistan, Syria, El Salvador, Sri**
**Lanka, Kuwait, Albania and Nigeria.**
**Our Family Education Project (FEP)**
**provided educational, play and sports**
**activities for the children of asylum-**
**seeking families and support for their**
**parents. We supported parents through**
**form filling and phone calls to help**| **provide school places for children. Regular liaison with Croydon Council education services and schools has also been of wider benefit to society. A parttime staff member appointed to lead the service left early for personal reasons and the service thereafter was led by volunteers. In May 2022 we held a facilitated Away Day for trustees and leading volunteers to reflect on recent service delivery and improvements we could make. An output to this was our ‘Wednesday Welcome’ service on Wednesday mornings at the church. This aims to provide a safe place for asylum seekers to meet, socialise and take part in creative activities, separate from the Tuesday distribution of produce. The profile of the charity in the public domain was enhanced over the year. In April 2022, the charity was presented with a “Pride of Croydon” award in the arts and culture category. In June 2022, the charity featured in videos prepared by Anglican and Catholic diocese to promote refugee week. The MP for Croydon Central and the elected Mayor for Croydon Council both visited the charity over the year to witness our services.** ## **Additional information (optional)** You may choose to include further statements where relevant about: |
Achievements against
objectives set|
Para 1.41|
**Our objectives are as set out in the trust**
**deed purpose above. We reviewed our**
**objectives and services provided at an**
**‘Away Day’ for trustees and leading**
**volunteers in May 2022. We concluded**
**that we were still on track but an outcome**
**was to commence an ‘at-Centre’ service**
**on Wednesdays for social activities for**
**asylum seekers that have been stuck in**
**local hotels for a long period waiting for**
**their cases to be reviewed.**| |---|---|---| |Performance of fundraising
activities against objectives
set|Para 1.41|**Our funds have come from small grants**
**and from voluntary donations. Our**
**purposes and activities have been made**
**known in grant applications and in details**
**on our web site. Some funds have been**
**raised through the recycling of donated**
**clothing and footwear unsuitable to the**
**needs of the clients served.**| |Investment performance
against objectives|Para 1.41|**Not applicable**| |Other||**We give thanks to the following:**
**Lendlease for regularly sending**
**volunteers, for constructing shoe storage**
**shelves and for hosting a tour of their**
**new building as an outing for our**
**volunteers; The Queen Mother Clothing**
**Guild for the generous supply of new**
**clothing; the Good Gym Club for sending**
**volunteers to sort through donations and**
**clear up on Tuesdays; to Reeds and**
**Mortgage Brain for sending volunteers to**
**sort clothing donations, and to the many**
**schools and churches that provided us**
**with their harvest offerings and**
**donations.**| |---|---|---| |**Financial Review**||| |Review of the charity’s
financial position at the end
of the period|Para 1.21|**The charity had a healthy end of year**
**financial position with a closing cash**
**balance in the bank of £27,983. Whilst**
**expenditure exceeded income over the**
**year by £9,613 this is counter balances**
**the larger excess of income over**
**expenditure in the previous reporting**
**year.**| |Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|**There was not a holding reserves policy**
**in the review year, but one has since**
**been adopted.**| |Amount of reserves held|Para 1.22|**Not more than 6 months and not less**
**than 3 months in unrestricted funds at**
**any one time against budgeted**
**expenditure.**| |Reasons for holding zero
reserves|Para 1.22|**Not Applicable**| |Details of fund materially in
deficit|Para 1.24|**None**| |Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|**None**| ## **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|
**The Charity’s principal source of funding**
**is from small grant applications and**
**donations from churches and individuals**
**sympathetic to our work supplemented**
**by income from recycling donated**
**clothing and footwear not suited to the**
**needs of clients visiting us.**| |---|---|---| |Investment policy and
objectives including any
social investment policy
adopted|Para 1.46|**Not applicable**| |A description of the principal
risks facing the charity|Para 1.46|**The principal risks for the Charity are:**
**(1) not having sufficient funds to pay**
**any staff and buy food and**
**clothing provided to asylum**
**seekers and refugees, and**
**(2) not having sufficient volunteers to**
**operate our services in relation to**
**the demand for them.**| |---|---|---| |Other||| ## **Structure, Governance and Management** |Description of charity’s
trusts:||| |---|---|---| |Type of governing document
(trust deed, royal charter)|Para 1.25|**Trust Deed**| |How is the charity
constituted?
(e.g unincorporated
association, CIO)|Para 1.25|**Unincorporated 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|**Trustees have generally been drawn from**
**the pool of experienced volunteers and**
**are appointed at trustee meetings. The**
**Trustees usually include the Senior**
**Pastor at West Croydon Baptist Church;**
**the church appointed a new pastor**
**during the review year who has since**
**become a trustee.**| |**Additional information (optional)**
You may choose to include further statements where relevant about:|**Additional information (optional)**
You may choose to include further statements where relevant about:|**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|**Trustees, any staff and leading**
**volunteers all are subjected to a DBS**
**check as we work with vulnerable adults**
**and children.**| |The charity’s organisational
structure and any wider
network with which the
charity works|Para 1.51|**The charity is based at West Croydon**
**Baptist Church and benefits from regular**
**use of two halls and storage areas. The**
**charity makes donations to the church in**
**relation to use of the premises.**| |Relationship with any related
parties|Para 1.51|| |Other||| ## **Reference and Administrative details** |Charity name|Croydon Refugee Day Centre| |---|---| |Other name the charity uses|Refugee Day Centre West Croydon (on bank account)| |Registered charity number|1064465| |Charity’s principal address|West Croydon Baptist Church,
Whitehorse Road,
Croydon,
CR0 2JH| ||| **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|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)**|**Office (if any)**|**Dates acted if not for whole**
**year**|**Dates acted if not for whole**
**year**|**Name of person (or body) entitled**
**to appoint trustee (ifany)**| |---|---|---|---|---|---|---|---| |||RoryMacLeod|Chair||||| |||Sandra Ramsbotham|Treasurer||||| |||Bridgette Nettleford|||||| |||Rosanna Edser|||||| |||Ivanka Lennon|||||| |||Denzil Larbi|||From 28.11.2022||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| |||Corporate trustees–names of the directors at the date the report was approved
**Director name**
**None**|||||| |||**Director name**|||||| |||**None**|||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| Name of trustees holding title to property belonging to the charity |**Trustee name**|**Dates acted if not for whole year**|| |---|---|---| |**None**||| |||| |||| |||| |||| |||| ## **Funds held as custodian trustees on behalf of others** Description of the assets None held in this capacity Name and objects of the Not applicable charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for Not applicable 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 ## **None** ## **Other optional information** ## **Declarations** **The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees** **Signature Full name** Roderick Ian Neil MacLeod (known as Rory) **Position (eg Secretary,** Chair **Chair, etc) Date** 24[th] January 2024 **Confidential** 14/01/2024 Page 1 ## **CROYDON REFUGEE DAY CENTRE** ## **INCOME & EXPENDITURE ACCOUNTS FOR THE PERIOD ENDING 31ST MARCH 2023** ||**£**
**37,595.83**
21,717.80
20,568.50
42,286.30|RESTRICTED INCOME|RESTRICTED INCOME|RESTRICTED INCOME|RESTRICTED INCOME|RESTRICTED INCOME|**£**|**£**|REPORTED LAST YEAR| |---|---|---|---|---|---|---|---|---|---| |||ARCC|CC ASYLUM|CC COVID GRANT|LCRF|PFH|||**£**| ||||||||||| |**INCOME**|||||||||| |**BFWD CASH BAL (OPENING BANK)**
DONATIONS
RAGS DONATIONS
RESTRICTED DONATION
TOTAL INCOME|||||||||| ||||||||RESTRICTED INCOME|UNRESTRICTED INCOME|| ||21,717.80|||||||21,717.80|48950| ||||||||||278| ||20,568.50|6138.5|5000|5000|1850|2580|20,568.50||13515| ||42,286.30|6,138.50|5,000.00|5,000.00|1,850.00|2,580.00|20,568.50|21,717.80|62743| |**EXPENDITURE**|TOTAL EXPENDITURE
(5,052.03)
(83.29)
(5,184.25)
(146.00)
(4,483.77)
(262.80)
(2,069.41)
(971.26)
(2,840.01)
(60.00)
(24,278.35)
(455.97)
(54.83)
(1,500.00)
(96.00)
(296.43)
(83.59)
(142.17)
(3,100.00)
(738.86)
**(51,899.02)**
**(9,612.72)**
**27,983.11**|RESTRICTED EXPENDITURE|RESTRICTED EXPENDITURE|RESTRICTED EXPENDITURE|RESTRICTED EXPENDITURE|RESTRICTED EXPENDITURE||| |---|---|---|---|---|---|---|---|---| |FOOD
MOBILE HANDSET
SALARIES
STATIONARY
TOILETRIES
TRAINING
TRAVEL
UNDERWEAR
SUNDRY
BANK CHARGE
CLOTHES
ADMIN
SHOES
USE OF SPACE
PHONE
INSURANCE
PROJECT COSTS
OYSTER
DONATION / TITHE
CLEANING MATERIALS
TOTAL EXPENDITURE
**SURPLUS / DEFICIT FOR THE YEAR**
**CLOSING CASH (BANK STATEMENT)**||ARCC|CC ASYLUM|CC COVID GRANT|LCRF|PFH||| ||||||||RESTRICTED EXPENDITURE|UNRESTRICTED EXPENDITURE| |||(409.80)|(332.03)|||(2,580.00)|(3,321.83)|(1,730.20)| |||(83.29)|||||(83.29)|-| |||(4,138.61)|||||(4,138.61)|(1,045.64)| ||||||||-|(146.00)| ||||||||-|(4,483.77)| ||||(262.80)||||(262.80)|-| |||(569.94)|(1,235.23)||||(1,805.17)|(264.24)| ||||||||-|(971.26)| |||(652.12)|||||(652.12)|(2,187.89)| ||||||||-|(60.00)| |||(1,148.55)|(507.88)||(1,850.00)||(3,506.43)|(20,771.92)| |||(218.00)|||||(218.00)|(237.97)| |||(54.83)|||||(54.83)|-| ||||(500.00)|(1,000.00)|||(1,500.00)|-| ||||||||-|(96.00)| |||(123.07)|||||(123.07)|(173.36)| ||||(83.59)||||(83.59)|-| |||(142.17)|||||(142.17)|-| |||||(3,100.00)|||(3,100.00)|-| ||||||||-|(738.86)| |||**(7,540.38)**|**(2,921.53)**|**(4,100.00)**|**(1,850.00)**|**(2,580.00)**|**(18,991.91)**|**(32,907.11)**| |||||||||| ||**27,983.11**|||||||| ## **FUNDING BALANCES AS AT 31 MARCH 2023** ARCC CARRIED FORWARD 4,297.84 INCLUDES £3000 USE OF SPACE PAYMENT OUTSTANDING TO WCBC - REMAINING UNRESTRICTED CC COVID GRANT via ARCC 900.00 £900 UNRESTICTED DONATION BALANCE OF ADMINISTRATION OF CC COVID GRANT TO CRDC CC ASYLUM SEEKER GRANT 2,078.47 BALANCE UNRESTRICTED IN NEW ACCOUNTING YEAR **TOTAL FUNDS CARRIED FORWARD 7,276.31** CRDC INCOME & EXPENSE YE 31 MAR 23.xlsx ## **CROYDON REFUGEE DAY CENTRE 2022-23** **Independent examination of charity accounts checklist (CC32a)** ## A recommended checklist for examiners **This checklist is not suitable for the examination of voluntary group accounts.** ## **1. Self-assessment checklist** The questions in this checklist are designed to help the examiner to undertake their independent examination in accordance with the legal requirements and good practice recommendations set out in the Commission’s guidance on Independent examination of charity accounts: Directions and guidance for examiners (CC32). The examiner is recommended to use the checklist alongside the Directions for independent examination. Not all the checks listed will apply in the case of every independent examination and so the checklist is not a substitute to the examiner using their own judgment as to what is necessary. The prompt ‘step done’ may prompt a ‘yes’ or ‘no’. A ‘no’ answer does not always indicate a problem because it may simply be that the step was either not applicable or found not to be necessary to the examination undertaken in which case the words ‘not applicable’ or ‘not necessary’ might be entered in place of a working paper reference. Some answers may be ‘no’ because the evidence or information that was needed could not be obtained and this will need to be considered when the examiner makes their report. It is recommended that all the steps for each Direction are completed with a working paper reference added. It may be that the examiner completes the checklist as they go through the examination or as a completeness check at the end as they bring their examination to a conclusion and prepare their report. There is no legal requirement to use this checklist and examiners may substitute their own checklist or take an alternative approach. If the checklist is completed it is recommended that this forms part of the formal record of their independent examination undertaken and is kept in the file of examiner’s working papers. **Independent Examiner: SDW Accountancy Stella Werukusanga** 2022-23 ## **2. Checklist – CROYDON REFUGEE DAY CENTRE 2022-23** |**The Directions and documentation**|**Step**
**done?**|**Working**
**paper**
**reference**| |---|---|---| |**Direction 1: Check whether the charity is eligible to have**
**an independent examination**||| |Checked the charity audit threshold applying to the accounts to
be reviewed|Yes|Income
Statement| |Checked an audit is not required for anyother reason|Yes|Income Stat| |Confirmed the charityis eligible for independent examination|Yes|Income| |Confirmed the amount of the charity’s income to figure shown.
the accounts (including any branches) and confirmed that
income and assets are below the audit threshold or, if
applicable, obtained a copy of the letter from the Commission
approvingan audit dispensation|Yes|Income
Statement| |If the charity has one or more subsidiaries confirmed that group
accounts are not required bylaw|N/A|-| |If a charitable company checked that the audit exemption
statement has been made|N/A|-| |If applicable, rechecked the threshold calculation during the
examination|N/A|-| |If the charity’s income is more than £250,000 confirmed that
the examiner is a member of one of the listed bodies|N/A|-| |If applicable, informed the trustees that the charity is not
eligible for an independent examination|N/A|-| |If receipts and payments accounts have been prepared,
checked that the charity’s gross income is less than £250,000
and that it is not a company|Yes|Receipts &
Payments and
Cash book| |If receipts and payments accounts have been prepared, check
that there is no requirement to prepare accruals accounts in
the charity’sgoverningdocument or for anyother reason|Yes|N/A| |If applicable, informed the trustees that the charity is not
eligible toprepare receipts andpayments accounts|NA|-| |**Direction 2: Check for any conflict of interest that prevents.**
**the examiner from carrying out their independent**
**examination**|Yes|N/A| |Confirmed that there are no close personal relationships with
the trustees that compromise independence|Yes|N/A| |Confirmed as having no the day to day involvement in the
administration of the charity|Yes|N/A| |If providing other services to the charity, then confirmed that all
the criteria in Direction 2 necessaryfor independence are met|N/A|-| |Identified that there are no circumstances in the examiners.
judgment that would reasonably lead to the perception that the
examiner is not independent|Yes|N/A| **SDW Accountancy Services** |**The Directions and documentation**|**Step**
**done**
**?**|**Working**
**paper**
**reference**| |---|---|---| |Considered whether sufficiently skilled to carry out the
examination and, where required, confirmed membership of a
listed body|Yes|N/A| |If applicable, informed the trustees that you are not eligible to
carryout the independent examination|N/A|-| |**Direction 3: Recordyour independent examination**||| |File of working papers prepared to document the work.
undertaken (see the Direction for guidance on key working
papers)|Yes|-| |Evidence of appointment on file|N/A|-| |If issued,letter of engagement signed bythe trustees on file|N/A|-| |Documentation of steps required byDirection 1 are all done|Yes|-| |Documentation that steps required byDirection 2 are all done|Yes|-| |Analytical review documented|Yes|-| |Areas of concern identified and noted whether these were
resolved or if unresolved and significant have included them in
the examiner’s report|Yes|-| |Verification and vouching procedures undertaken and any
checks made are on file|Yes|-| |Copyof approved accounts on file|Yes|-| |Copyof trustees’ annual report on file|N/A|-| |Copies of information relied upon as part of the examination
are on file|Yes|-| |If applicable,copies of written assurancesgiven|N/A|-| |Recorded the conclusions drawn as an outcome of the
independent examination that support the examiner’s report
are on file|N/A|-| |Recorded any matters of material significance about which a
report must be made direct to the Commission|N/A|-| |Recorded whether to exercise discretion and report on relevant.
matters direct to the Commission|N/A|-| |**Direction 4: Planyour independent examination**||| |Obtained an understanding of the charity’s constitution,
objectives, organizational structure, the funds managed, its
activities and accountingrecords and systems|Yes|Charity
Commission
website, Report,
briefing| |Planned specific examination procedures appropriate to the
circumstances of the charity|Yes|-| |Reviewed whether any areas for improvement were advised to
the trustees in the previous year’s independent examiner’s
report (or audit report and management letter) and looked to
see if anyaction taken|Yes|Pension
Regulator
registration
letter| |Considered the financial risks identified and, where accruals
account prepared, considered whether the trustees have
evidence that shows that the charityis agoingconcern|Yes|Income
Statement| |Noted any implications for the examiner’s report and for
separate reportingto the Commission|N/A|-| **SDW Accountancy Services** |**The Directions and documentation**||**Step**
**done?**|**Working**
**paper**
**reference**| |---|---|---|---| |**Direction 5: Check that accounting records are kept to the**
**required standard**|||| |Checked that accounting records have been kept are complete.
and considered if theyhave been kept to the required standard||Yes|-| |Asked the trustees about how they ensure the accounting
records are complete||N/A|-| |If corrections made or records created during the examination,
the trustee approval for these has been sought and obtained||N/A|-| |Asked the trustees if they carried out a review of the charities.
internal financial controls in theyear reported||N/A|-| |Noted any implications for the examiner’s report and for
separate reportingto the Commission||N/A|-| |**Direction 6: Check that the accounts are consistent with**
**the accounting records**|||| |Compared the accounts with the underlyingaccountingrecords||Yes|21-22 Accounts| |Checked some entries from the listing of transactions of
income and expenditure to vouchers such as invoices, bank
statements,and receipts.||Yes|Bank statement
| ||||~~& Receipt~~| |If applicable, confirmed that the trustees have taken the
necessary steps to ensure that restricted or endowed funds are
correctlyreported in the accounts||Yes|Accounts| |If additional checks were necessary, the evidence was found.
that showed the accounting record was complete, voucher
present,and both supported the entryin the accounts||Yes|Receipts &
Bank statement| |**Direction 7: If the accounts are prepared on an accrual.**
**basis and one or more related party transactions took**
**place the examiner must check if these were properly**
**disclosed in the notes to the accounts**|||| |Checked that the disclosures required by the SORP have been.
made and are complete||N/A|-| |Considered whether there are any implications for the
examiner’s report and reportingto the Commission||N/A|-| |If receipts and payments account prepared and a related
party transaction note was provided, then checked the note for
anyimplications for the examiner’s report||Yes|-| |**Direction 8: Check the reasonableness of the significant**
**estimates and judgments and accounting policies used in**
**accounting for the types of fund held and in the**
**preparation of the accounts**|||| |Checked with the trustees that the separate funds of the charity
have been correctly accounted for and reported correctly in the
accounts||N/A|-| |Checked the reasonableness of any significant estimates or
judgments that have been made inpreparingthe accounts||N/A|-| **SDW Accountancy Services** |**The Directions and documentation**|**Step**
**done?**|**Working**
**paper**
**reference**| |---|---|---| |Where accruals accounts are prepared, checked that the
accounting policies adopted are consistent with the SORP and
are appropriate to the activities of the charity|N/A|-| |Where accruals accounts are prepared, checked that the
accounts wereprepared on agoingconcern basis|N/A|-| |Noted any implications for the examiner’s report and for
separate reportingto the Commission|N/A|-| |**Direction 9: The examiner must check whether the**
**trustees have considered the financial circumstances of**
**the charity at the end of the reporting period and, if the**
**accounts are prepared on an accruals basis, check**
**whether the trustees have made an assessment of the**
**charity’s position as a going concern when approving the**
**accounts**||| |Asked the trustees whether they expect the charity to be able.
to settle outstanding invoices, bills and commitments as and
when they fall due|N/A|-| |Asked the trustees about the reserves policy and the adequacy.
of the level of reserves held|N/A|-| |Where accruals accounts are prepared, checked that the
trustees’ have assessed going concern and that their
assessment is reasonable given the information available|N/A|-| |Where accruals accounts are prepared, checked that the
SORP’s disclosures about going concern have been made|N/A|-| |Noted any implications for the examiner’s report and for
separate reporting to the Commission|N/A|-| |**Direction 10: Check the form and content of the accounts**||| |Where receipts and payments accounts have been prepared,
checked that the charity can lawfully prepare such accounts,
that all the accounting statements are present and that the
funds of the charity are correctly identified|Yes|-| |Where accruals accounts are prepared, checked that they
complywith the SORP and applicable accountingstandard|N/A|-| |If the charity is a company, checked that the accounts also.
complywith the applicable companylaw requirements|N/A|-| |Noted any implications for the examiner’s report and for
separate reportingto the Commission|N/A|-| |**Direction 11: Identify items from the analytical review of**
**the accounts that need to be followed up for further**
**explanation or evidence**||| |Carried out an analytical review|N/A|-| ## **SDW Accountancy Services** |**The Directions and documentation**|**Step**
**done?**|**Working**
**paper**
**reference**| |---|---|---| |Following the analytical review, selected material items in the
accounts for further explanation or supportingevidence|N/A|-| |If the accounts could be materially misstated, additional checks
were undertaken and the examiner is satisfied that the item(s)
identified were satisfactorily explained and correctly included in
the accounts|N/A|-| |Noted any implications for the examiner’s report and for
separate reportingto the Commission|N/A|-| |**Direction 12: Compare the trustees’ annual report with the**
**accounts**||| |Checked that any figure for reserves quoted in the trustees.
annual report is not materiallyinconsistent with the accounts|N/A|-| |Compared the trustees’ annual report with the accounts for any.
material inconsistency|N/A|-| |Noted any implications for the examiner’s report and for
separate reportingto the Commission|N/A|-| |**Direction 13: Write and sign the independent examination.**
**report**||| |Reviewed the conclusions from the independent examination|Yes|-| |Considered whether the examination has identified a matter of
concern that should be reported in the examiner’s report|N/A|-| |Checked that the examiner’s report covers all of the matters.
required|Yes|-| |If relying on the work of others in undertaking the independent
examination, the examiner is fully satisfied with their work and
that work has been fullydocumented|Yes|-| |Signed and dated the examiner’s report|Yes|-| |Reported matters of material significance direct to the
Commission|N/A|-| |Exercised discretion and reported relevant matters direct to the
Commission|N/A|-| ## **SDW Accountancy Services**