REGISTERED COMPANY NUMBER: 03453149 {EnEland and Wales) REGISTERED CHARITY NUMBER: 1071132 Report of the Trustees and Unaudited Financial Statetnents for the Year Ended 31 March 2025 for Impact Family Serviees TTR Barne5 Limited Chartered Accounlants 3-5 Grange Terrace Stockton Road Sunderland Tyne & Wear SR2 7DG Impact Family Services Contents of th¢ Financial Statement5 for the Year Ended 31 March 2025 PAge Report of the Trustees Independent Examiner's Report io StAtement of Financial Activitie5 Statement of Financial Position 12 to 13 Notes to the Financial Statements 14 to 25 Detailed StAtement of Financial Activities 26 to 28 Impact Family Services Report of the Trustees for the Year Ended 31 March 2025 Tlie trustees who are also directors of Ilie charity for the purposes of tlie Compaiiies Act 2006, present their report with tlie financial statenienls of the charity for tlie year ended 31 Marcl) 2025. The trustees have adopted the provisions of Accounting aiid Reporting by Charities.. Statement of Recommended Practice appli¢able lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and R¢public of Ireland (FRS 1021 (effective l January 2019). OBJECTIVES AND ACTIVITIES Objeetives and aims In response to a new 3-year strategy? in January 2025 Ive amended our objects to better rellect the work and direction of our charity. Our aim is to relieve every member of the family from the lifelong impacts of domestic abuse. We believe that strong and well-funclioning families play a ¢rucial role in achieving our vision. Our objectives support our work towards achieving our mission. Our objectives are.. To provide, for the benefit of the public, assislance through mediation, advi¢e and guidance for adults andlor children in relation lo any aspect of relationship breakdown and related issues in the North East of England. including, without limitation. by (a) providiiig advice and assistance through mediation to couples whose relationships have broken down. (b) providing siipport and specialist services to any adults, young people and children whose lives are affected by domestic abuse. (c) providing preventalive services to schools, Children. young people, and parents to help combat issues linked to healthy relationships, misogyny, violence against women and girls, and domestic abuse. (d) promoting and encouraging contact belween children and their families through the provision of facilities known as "Contact Centres" and (el providing training and support to agen¢ies and organisations working witl) families, and with businesses to understand, manage aiid support people experiencing domestic abuse.? Public beneflt The trustees have referred lo the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the aims and objectives and in planning future. The charitable objectives are also set out in order lo provide a clear and demonstrable public benefit. All our charitable activities focus on reducing the harm caused lo those affected by Domestic Abuse aiid Separation. By providing these aclivities they further our charitable purpose for the public beiiefit. The Charity reviews its aims. objectives, and activities each year and updates both the strategic development and operational delivery plans to reflect the decisions taken. The review Considers the achievements and outcomes of the work over the previous 12 months. It evaluates the success of ¢aGh key activity and the benefils brought to the communilies we serve. It also considers barriers. challenges and failures experienced to ensure our services are effective and fit for purpose. In addition. it helps u5 ensure our aini, objective5 and activities remain focussed on our purpose. Tlie Cliarity has referred to the Charity Commission'5 guidance on Public Benefit when reviewing our aims and objectives, and in planning our future activities. In particular. the Trustee5 consider how planned activities will ontribute to the Charity'5 aims and objectives. Page I Impact Family Services Report of the Trustee5 for the Year Ended 31 March 2025 ACHIEVEMEIYTS AND PERFORMANCE South Tyneside still has some of tl)e worst domestic violence and separation rates in the UK. The North East is a region that continues to feel some of tlie harshest impacts of austerity tlirough cuts to local authority funding. and Ilie energy and cost-of-living crises. We work with families and individuals from every socioeconomic background and see higher referrdl rates from areas with high levels of social deprivation. In 2024 we launched our new three-year strategy. The changes experienced during 2023 provided the opportunity for trust¢¢s to take stock of the charity's strategic positioning and its medium-term goals for the next 3 years. within the scope of its existiiig charitable objects. Alongside '5teadying the sliip, duriiig a period of significant change tlie staff and trustees have invested their time and knowledge in tlie development of a new strategic framework for the next 3 years up to 2027. This has provided tlie opportunity lo understand the life ¢hallenges being faced by the people we aspire to support, lo evaluate the causes and effects of domestic abuse on families, and to debate where IFS shoiild position itself in the future to have maximum effect. The strategic review, superbly facilitated by external consultsnt. Jayne Graham, also served to broaden the strategic context for our work. The charity has historically focused on evidencing its impact on individuals. however. the effects of DA are far-reaching, affecting every aspect of people's lives. Therefore. ensuring that the DA narrative is embedded into initiatives associated witli key policy priorities such as healtli and wellbeing, education. inclusion and skills, as well as building a story around tlie public value benefit of IFS'S work, will elevate the charity's perceived impact and ils ability to influence in the areas that really matter. Recognising that national and local policy are tending to focus attention on the consequences of DA (eg providing safe housing) rather than tackling the root cause, the review identified that our Charity has a clear role to play loc&lly to redre5S this balan¢e. Impact Family Services will position itself in future to support adults. ¢hildren, and young people to ensure that their lives are not destroyed in Ilie long-lenn by harmful relationships. through helping them to access the knowledge, tools and sUPPOrt to ultimately breaking the cycle of domestic abuse. Statement of ur os¢ Impact Family Services is a IOCAI charity that supports every member of the family to ultimately break the eyele of domestic Abuse. relieving gdults, children, and young people from the lifelong impacts of hArmful relationships. Values A revision of our values was informed through the extensive disciissions that took place during the strategic review, leading lo the following new values for the charity moving forward that are now ¢mbedded into the charity's culture and communications: Nurture our service users. We are not interested in sliort-lived involvement. When a family member reaches out for h¢lp. they can rely on u5 to support tliem for the long-lerm. Add to what already exists. Our limited resources will be used lo improve access to existing supporL and we will only deliver s¢rvi¢es that add to wliat already exists, avoiding duplication at all costs. Generously share knoivledge. Education is the foundation of everything we do. By advancing and sharing knowledge, amongst staff, clieTJts. and 'the system,, everyone can raise their game. Be quick to respond. We will Sel an agenda for change, adopting an agile approach to leadership. governance. and service delivery. and be quick to respond to challenges we face. Page 2 Impact Family Services Report of the Trustees for the Year Ended 31 March 1025 Strate riorities For the 3-year period to 2027 our strategic priorities are as follows.. l. Core minimum service Develop and commit to delivering a core minimum service model that can be sustained despite stop-start funding. designed to make a material difference to adults. children and young people at risk from harmful relationships. 2. Boomerang support methodology Iiitroduce a boomerang support methodology which maximises service users, access to appropriate support across the full extent of the life challenges they face, whilst reassuring service users that they will continue to be supported by IFS. never eliding up 'lost in the system,. 3. Family edueation programme Formalise and deliver an educational programme for men, women, children and young people that prioritises prevention of, and recovery from, domestic abuse, and introduce qualifications where feasible and appropriate. 4. Educate the system Develop a menu-based progrydmme of continuous professional development to upskill professionals acros5 the fom)al and infomial support system and the business community, to broaden and deepen awareness and understanding of DA and its impacts on families. 5. Stability and resilience Continue to strengthen the eharity's strategic leadership and governance. and strive for a robust, diverse income model with an evolving bias towards sustainable contract and trading in¢ome. A key ¢hange resulting from our strategi¢ review, was the setting up of a wholly owned subsidiary, Connected Familie5 CIC. The CIC allows us to extend our reach with paid-for services that utilise our extensive knowledge and skills while contributing to our charitable and social objectives. The first service offered by the CIC is our Child Contact Centre, which was transferred out of the charity and into the new organisation. As a result. the reach of the Contact Centre has expanded across the North East. In 2025126 w¢ plan to introduce a new domestic abuse workplace training offer for employers. We continue to deliver programmes of support that keep families and individuals safe and achieve self-directed outcomes based on expressed needs and wishes of those who use our services, providing a safe space for adults and for children and young people. including via our out-of-hours s¢rvice. During the year. we continued to support an external evaluation of our Safe Hands programme. which is funded via the Northumbria Poli¢e and Crime Commission. The evaluation is being undertaken by Lancaster University and will also consider our work with parents as part of the programnie. We were delighted to have Professor Sarah Lonbay and Dr Angle Wilcock of University of Sunderland, Faculty of Education, Society and Creative Indu5trie5 evaluate our Adverse Childhood Experiences {ACEs) programme for adults. The key finding5 from the evaluation include-. Clients described the ACES programme a5 transfomiative and 'life Changing" reporting significant growth in their understanding of how past experiences shaped their behaviours and relationships, particularly in parenting. The supportive environment fostered by the practitioners and the programme helped to reduce f¢elings of isolation among client5. allowing them to 5har¢ experiences and build strong relationships with peers and practitioners. Clients developed healthier relationships and noted a positive impact on their interaction with children and others. highlighting the importaiice of th¢ programme in breaking patterns of abuse and trauma. The programme integrated a trauma-infornied approach, wliich wa5 crucial in avoiding re-traumatisation and ensuring a safe space for ¢lient5 to explore sensitive topics. Positive relationships built through other Impa¢l FS programmes siipport¢d the transition to ACES. ¢ementing a depth of trust and respect, which was instrumental in Éh¢ success of the programme. In September 2024 we held our AGM at South Shields Town Hall. We w¢l¢omed service users, partners. funders and wider stakeholder5 to share with them our re¢¢nt achievements and our future plans, and we were inrredibly proud and humbled lo have several clients bravely talk of their experiences and how, witli our help, they have changed their lives. Tiie cliarity has once again been re-accredited by the "Cyber Essential Scheme" a government-backed Scheme that certifies that the Charity adequately protects its data from common online threats. In summary, in the year to 31 March 2025, Impact Family Services has: Page 3 ImpAct Family Service5 Report of the Trustees for the Year Ended 31 March 2025 Supported 339 survivors of Domestic Abuse with one-to-one support, from 399 referrals. ' Delivered group programmes to 220 survivors of domestic abuse. Held 600 drop-iii sessions will) survivors of domestic abuse. Supported 87 children experiencing domestic abuse or conflict. Supported 40 young people experiencing abuse. Delivei'ed healthy relationship workshops to 300 students in local schools and coll¢g¢s. Victim Support Services Tlie Domestic Abuse team provide support and guidance to women and men who are living with or have experienced doniesti¢ abuse. Our focus 15 on increasing th¢ safety and welfare of victims of domesti¢ violence and any children and on empowering them to make positive changes in their lives. Following a needs and risk assessment, we work with the service user to develop an individual support plan. covering topics such as safety, legal issues, health. parenting, self-esteemlconfidence, and employmenveducation. The service is delivered one-to-one and through group work. Impact Family se￿ices delivers an IDVA (Independent Domestic VioleDee Advisor) service to victims of domestic abuse in South Tyneside. We support clients al the specialist domestic violence courts in South Tyneside, working closely witli colleagues in the Police and criminal justice agencies. The teams work collaboratively with other specialist organisations to help victims reduce the potential for hami. During the year, Impact Family Services have supported hundreds of victims of domestic violence and abuse to increase their safety. redu¢e the risks they are facing and in turn improve the quality of their lives. Our monthly monitoring is shown below.. self referral Month Referrals Engaged Female Male High Medium Standard WB BAMM Pregnant Mav June July Aug Sept Oct 25 23 22 23 15 18 32 31 25 29 21 io 23 25 18 24 li 23 19 19 40 12 23 18 50 40 59 22 40 33 35 29 38 14 21 18 33 Nove 42 15 15 36 21 24 Dec lan 18 30 20 28 19 26 27 12 22 13 li 17 16 30 28 21 17 Feb March April 25 30 32 21 29 13 13 25 30 27 320 17 158 12 190 56% 85% 91% 24% Over half of our ¢li¢nts are self-referred, reflecting the confidence in and awareness of our service. We are proud to have increased our annual engagement rate from 670/0 in 2023124 to 85/0 for 2024125. Notably. male clients have increased from 71/>0 in 2023124 to 90/D. We supported 220 adults acr055 4 different group programme5 and delivered over 600 one-to-one sessions. Young P¢ople Pag¢ 4 Impact FAmily Services Report of the Trustees for the Yegr Ended 31 March 2025 As well as supporting young people aged 12-18 years. who have experienced domestic abuse, our YPDVA also delivered healthy relationships workshops in local schools. As a result of these 5¢ssions, more young people recognised and disclosed they were victims of abuse and were tlierefore referred to our Service for support. During the year we supported 40 young people with one-to-one support and reached 300 young people through our ediication programme. We also delivered a NPCC fiinded workshop focused on knife crime and serioiis violence to 30 young people. Our YPDVA also spends one a day a month in South Tyne5ide College providing a drop-in to students. We have receiitly witnessed a spike in the Iiumber of young people disclosing abuse within their intimat¢ relationships and as a result, we liave added capacity to our young people's team for 2025126. Safe Hands Our Safe Hands programm¢ is aimed at ¢hildren aged 5-12 years who hav¢ experienced or wilnessed domestic abuse of severe familial conflict at home. We also engxge with parents as part of the support process. This year we worked with 72 children in group work and an additional 15 on a oiie-to-one basis. Our Staff and Volunteers The quality and effectiveness of our services is significantly influenced by the attitude and competence of the staff we employ. This year we have invested heavily in the development and wellbeing of our stsff members, ensuring we continue to provide the highest quality of support for ihose who need our services. In recognition of the value we place upon the work of our staff members, we have reviewed our salary levels across the organisation. We are proud to be an accredited Nation31 Living Wage employer. During the year. we were delighted to add 3 new Irustees to our board, bringing the number of trustees to 10. In addition. we currently have 6 volunteers who 5UPPOrt our work in in South Tyneside. We aim to provide the best volunteering opportunities and high-quality support for th05¢ who volunteer with us. We provide a supervisor, who provides them with a clear role, explaining what is expected and when they are needed to volunteer. They are given an induction lo their role and any relevant training required is provided. IFS values the involvement of local people as voluiiteers in activities that enhance the experience of those who use our servi¢e5. Without volunteers, we wouldn't be able to deliver the outstanding services that we do today. We ar¢ extremely proud of the expertise. commitment, resilience and passion of each of the 13 members of staff we employ. and we fully recogni5e that the continued success of what we do is a testament to their hard work and their sense of r¢sponsibility to the communities we exist to serve. Compliments, concerns and complaints We genuinely want to hear fe¢dback. compliments help us to do more of what works, ¢oncerns and complaints help us improve. Impact Family Services aims to give a good experience. most of the time we do this but unfortunately soinetimes we donl get it right. If anyone acc¢s5ing oiir service feel that's the case. w¢ encourage them to tell lis straight away or as soon as they can. We operate a three-stage pro¢¢ss. after which. if we Still havenl found a resolution to the problem, there are various options external to Impact Family Services that can be pursued. During this reporting period IFS ha5 not received and complaints. We know that raising a concern Can be difficult, IFS have a robust policy and procedure in place, and we ensure those accessing our se￿iCe5 and other members of the public that they have the support to feedback to us and are protected from behaviour in the course of, or in connection with. raising a complaint. P8rtnership Work Page 5 Impact FAmily Service5 Report of the Trustees for the Year Ended 31 March 2025 Impact Family Services is committed lo the principle of partnership working to maximise the effectiveness of our own services and ensure the best possible outcomes for our clients. We remain keen to work with and learn from other organi5ations in all area5 in which we work. We continue to develop strong links at practitioner and strategic levels to ensure we can offer the best service to clients. FINANCIAL REVIEW PrincipAI sources of funding 2024125 was an incredibly successful year for our grant income. We invested in a Head of Fundraising in April who, alongside our CEO, helped to secure a significant increase in grant funding, including more multi-year and unrestricted graiits We enjoyed concinued funding from Northumbria PCC, LGA Foundation, Ballinger Charitable Trust. Garfield Weston Foundation. and The Henry Smith Charity. We were thrilled to secure a second, new 3-year grant from Lloyds Bank Foundation and privileged to receive new grants from The Masonic Charitable Foundation (2 years), 29th May 1961 Charitable Trust (2 years), Community Foundation Northumberland Tyne & Wear, Charles Hayward Foundation, The 1989 Willan Charitable Trust, South Tyneside Holiday Activities Fund, St James's Place, The Rothley Trust. Newcastle Building Society, Bentley Foundation. The Barratt Foundation, Hadrian Trust, Joicey Trust, TNL A wards 4 All. Wellbank Foundation, The Roy and Pixie Baker Charitable Trust, The Barbour Foundalion, Northumbria PCC VRU Fund, The Anton Jurgens Cliaritable Trust, The Robert McAlpine Foundation, Sir James Knott Trust (2 years) and Trusthouse Charitabl¢ Foundation {2 years). Thank you to all of our funders without whom our services would not be so far-reaching or impa¢tful. We would like to give thanks to the individuals who have made personal donations to the charity over this year whose contributioiis allow us to make essential purchases for our services. Reserves policy The policy of the trustees IS to ensure the general reserve is sufficient to cover a minimum of 3 months up to a maximum of six months running cost which is estimated to be £210.000. The reserves policy is reviewed annually and amended by the trustees if necessary. The trustees have the power to invest in such ass¢ts they see fit. The unrestricted reserves of the charity amount to £220,124 (2024: £238,250) at the year end. The trustees have restructured the budgets for the ¢omiiig year and believe that this is sufficient to meet the running ¢osts of the Charity. The Irustees are happy that our curreiit reserves meet the levels anticipated in our reserves policy. The amount of funds which are restricted and not available for generdl purposes of the ¢harity at the end of the reporting period is £68,671 (2024: £14,964). This gives tolal funds th¢ charity holds at the end of the reporting period of £288,795 (2024= 253,214). Page 6 Impaet Family Seryices Report of the Trustees for the YeAr Ended 31 March 2025 FINANCIAL REVIEW Services provided by Impact Family Services remain vital to serviee users 2nd our local communities. However, obtaining funding for tl)e charity's work continues to be challenging. The charity's main funding sources are commissioned work and grants. The charity or any person acting on behalf of the charity have not been subject to an undertaking lo be bound by any voluntary scheme for regulatiiig fund-raising, or any voluntary standard of fund-raising, in respect of activities on behalf of the charity. The austerity measures of the previous years have lcd to reductions in funding to local authorities. so¢ial care and the justice system. As a result, funding for commissioned services lias reduced, leading to lower and in some cases negative margins for such work. Correspondingly, wmpetition for grant funding is considerable. Within this environment, Impact Family Services continue to successfully navigate the fine line between protecting the interests of service users, by continuing to offer vital services within our communities, whilst protecting the charity's financial integrity by ensuring that any service offered is financially viable. Against this background, we are delighted that we have been able to relain funding for core servi¢es and have been awarded significant additional grant funding to expand some of our serviees and strengthen our reserves. This has led to an increase in total iiicome from £423,475 in 2023124 10 £448,477 in the current financial year. and a decrease in expenses from £442,166 in 2023124 to £412,896. This resulted irb a net income of £35.581 (2024.. net loss of £18.961). Trustees and managers continue to review and regularly monitor progress against the strat¢gi¢, operational and financial plans through Tru51ee meetings, Senior Management meetings and Finance meetings. FUTURE PLANS Our Trustees are committed in continuing to invest time in strategic development. We will continue to focus on generating unrestricted income to allow the charity to remain agile in responding to the needs of those w¢ serve in an even greater climate of uncertainty and increased demand. A key development for the charity in the early part of 2025126 is the introduction of a new partnership belween our cliarity and Reducing the Risk of Domestic Abuse. which gives us the license to offer, via Connected Families CIC, CIPD accredited workplace DA Champion5 training acros5 the North East. As one of the key priorities in our strategic plan, 2025126 will see a focus on working with the corporate community lo raise awareness and develop our ¢orporate fundraising in order to diversify our income streams. A new Ambassadors programme will be launched during 2025126, providing the Gharity with a pool of volunteers willing to give their time and skills to support developments when needed. The Charity will continue to support residents of South Tyneside and beyond and will focus on the following areas: Development of new partnership responses and approaches Develop and expand the reach of our specialist services within the North East. Improve the communication and marketing our offer to all slakeholders Explore sustainable income streams. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is coiitrolled by its governing document, a de¢d of trust, and constitutes 8 limited company. limited by guarantee, as defined by the Companies Act 2006. The cliarity has had a qualifying third-party indemnity provision for the benefit of all directors in force throughout tlie financial year. Reeruitment and appointment of new trustees Triisteesldirectors are appointed from people who have a sp¢¢ific interest in th¢ operation of the Charity and its activities and are elected by th¢ existing members. IFS have recruited 3 additional trustees during this reporting period. Page 7 Impact Family Services Report of the Trustees for the Year Ended 31 March 2025 STRUCTURE, GOVERNANCE AND MANAGEMENT Organisational structure Tlie Charity is run under the management of the Chief Executive Officer on a day-to-day operational basis. with specially trained workers dealing with the individual service users an(Vor families. The trustees oversee the stralegi developments. Induction And training of new trustees As an iiitroduetioii, iiew trustees are provided with details of the services provided, copies of the minutes of recent meetings, tlie latest a¢¢ounts and a copy of the publication "Responsibilities of Cliarity Trustees" issued by the Charity Commission. Pay Policy for Senior Staff The board, who give their time freely and no trustees received remuneration in the year, have considered who the Key Management Personnel (KMP) of the ¢haritable company are. as noted in the Reference and Administration section. Together with the board, these KMP are those in charge of dire¢ting and controlling. running and operating the activities of the charitable company on a day-to-day basis. The pay of the KMP is reviewed annually. The trustee's benchmark against pay levels of other charities and similar organisations within the sector and th¢ region. Pay levels are sel using infomiation together with budget and forecast infom)ation. ensuring that the charitable company. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company nutnber 03453149 (England and Wales) Registered Charity number 1071132 Registered office Unit 122 Souili Shields Business Works Henry Robson Way South Shields Tyne & Wear NE33 IRF Trustees J Heckels S F Lincoln M Christianson (Vice Chair) D Harker (Treasiirer) T Liddl¢ (Chair) l Farrar L Davidson (r¢5igned 1219124) N Bradbury (resigned 818124) A Whalley Z Blakemore (J'oined 21111124) A Preacher (j'oined 21111124) K Wilson tioined 21111124). Independent Examiner TTR Barnes Limited Chartered Accountants 3-5 Graiige Terrace Stockton Road Sunderland Tyne & Wear SR2 7DG Page 8 Inipthet F4imily Scrviccs Report of the Ti-u5tc¢s I'or tlie yoar cnded 31 Marcli 2025 Illi f4LI REI yi CE ANL'D AD￿lIN,1sTRATlV1:, DEI TAILS Independciit fi xgniinLr TTEI Bclriics Liinitcd Cliartered Accoiiiitaiit5 3-5 Graii&JL TLrracL Stockioii Road SiiiidLrlaiiil SR2 7DG BanliLrs Llayds TSB 13aiik ple PO E3ux 45 ' ¢ ¥¥'cctt SircL?I siiiidcrtl￿ nd Ty])c aiid Wcar SRI ISI- Cliiel. Ei XLCUtiire Officer C youi. cAainiiiLI' must bc a meinher of a listcd body. I can confiiTh Ilic11 1 am quali fSLd lo uiidL'I'ldkc Ihe exdiiiiiidtioi) because l ain a Ineiiiber of Ilie Iiislilulc ol. CharLei-ed AcLouniaiiLs in rI)￿j1¢11]d K111d WLIIL%, Ivliicl) is one of the li5tcd bodics. I IiJvc coinplered Iny Lxainination. I confirin tliai no iiidtLcrs hc?v¢ ¢ome to iiiy attei)tion in conneclioii iviih 11)e ¢.xain ililltiun Liviiiu Inc ci( Iise lo believe: accoiiiilinft i¢cords wci'c noi kcpt iii r¢spccl of Ili¢ Coinpdliy as r¢quircd by Section J86 of the 2006 Act. or tl)c accouiits do not accoi'd Nviil) tliose recoi'ds; or tli¢ ac¢aunts da iiol cninply ivitli the accoiiiitin¢y reqiiireincnls ol. Section 396 of thc 2006 Act other than any I'L'quircinenL iliat Ihc ¢Lccoun15 ITive a Ii-ue aiid f£iir view ivliich is not a matter ron.sidercd as part of an ii)dcpendeiii e.xaiiiintition' or tl)e iiecoLiiils have nol beLII Pl'Lpared iii accordaiice ivit51 11)e Inetliods and prinGiplc5 of Ihc Sialcment of Recoinni¢iid¢d Praclicc for accounting and I'cportiii(r by cliarilies (1lppli¢¢lble 10 cliai'ities pi'epai'ii)g Iheii. I ccouiIIs iii c1ccordan¢e with Illo financial R¢portiiig Sidndard applicable in ihe UK and Republic of Ireland (FRS 102)). I liave no coiicems arid have coine across no oil)er Inatlers iii coiiiiection ii'iih the examinalion lo whicli allcnlion sliould bc draivii ii) Il)is report in order to ciiablc a pi'opcr iiiiderstaiiding of tlie