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2020-12-31-accounts

Charity number: 1076084

MAOZ UK

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

for the year ended 31 December 2020

MAOZ UK

CONTENTS

Page
Reference and administrative details of the charity, its trustees and advisers 1
Trustees' report 2 - 5
Statement of financial activities 6
Balance sheet 7
Notes to the financial statements 8 - 15
Independent examiner's report 16 - 17

MAOZ UK

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS for the year ended 31 December 2020

Trustees

Mr Dan Delap Mrs Gerry Griffin Mr Wilfred Wong Mrs Miriam Beattie (resigned 7/7/2020) Mrs Shira Sorko-Ram (resigned 7/7/2020) Mr Niall Griffin (resigned 7/7/2020) Mrs Helen Delap Mr Brian Greenaway Mr Philip Herklots Mr David Hoffbrand (appointed 19/10/2020) Mr Kobi Ferguson (appointed 9/7/2020)

Charity registered number

1076084

Principal office

Unit 6, Station Court,, Station Approach, Borough Green, Kent, TN15 8BG

Accountant

P M Landergan FCA, 26 Burney Street, London, SE10 8EX

Page 1

MAOZ UK

TRUSTEES' REPORT for the year ended 31 December 2020

The Trustees present their annual report together with the financial statements of the charity for the 1 January 2020 to 31 December 2020.

OBJECTIVES AND ACTIVITIES

POLICIES AND OBJECTIVES

The objects of the charity are: -

(a) The advancement of the gospel of Yeshua (Jesus) the Messiah primarily among Jews but also among Gentiles in the UK, Europe, Israel and elsewhere by

(b) To relieve persons who are in conditions of need or hardship or who are aged or sick and to relieve the distress caused thereby in the United Kingdom, Israel and in such other parts of the world as the Trustees may from time to time think fit.

There have been no changes in the objectives since the last annual report....

ACTIVITIES FOR ACHIEVING OBJECTIVES

ACTIVITIES

Maoz UK have now been in their offices in Sevenoaks for 2 years.

Our team consists of Brian and Elizabeth Greenaway, as well as our Finance Administrator and Office Administrator. During 2020 the trustees agreed to employ a Maoz UK Ambassador for 2 days a week, to develop our links with young leaders and increase our representation across the UK. He is based in the Manchester area. It was a considerable financial investment, however, as we look across the charity sector, and in particular our field, the average age of supporters is high. We needed to make an investment to ensure the longevity of the charity.

In common with the whole world, 2020 was a very different year. Brian and Elizabeth continued to come into the office during the whole pandemic time to administer the charity and ensure gifts were processed. We were pleased to report that there was a marked increase in income during 2020 which has continued into 2021. We are very grateful to our Finance Administrator who continued to administer the finances whilst working at home.

Maoz UK were pleased to be able to make a strong contribution to the emergency virus fund in Israel that was supporting many families in need there.

We further developed our receipting and acknowledgement process during this time with Elizabeth taking the lead on this. We believe this has been one contributory factor to our growth.

We are very grateful for the support of our trustees who have changed during 2020. David Hoffbrand has joined our board, and Kobi Ferguson has replaced Shira Sorko-Ram as the representative from Israel. . .

PUBLIC BENEFIT

The Trustees have had regard to Charity Commission guidance on public benefit. Among our activities are relief of persons who are in conditions of need or hardship, the production of Messianic Jewish literature and music, support of Arab Christians, assistance to provide worship services and the celebration of Biblical festivals and aid to widows and school children in a remote region in India.

Page 2

MAOZ UK

TRUSTEES' REPORT (continued) for the year ended 31 December 2020

MAIN ACTIVITIES UNDERTAKEN TO FURTHER THE CHARITY'S PURPOSES FOR PUBLIC BENEFIT

Attendance at conferences and churches was very limited in 2020. However, the team were able to provide teaching and ministry to churches through zoom and recordings. We have taken several steps to increase our mailing lists and further develop our contacts with existing supporters. Brian And Elizabeth have been hosting monthly zooms for existing supporters. We have also explored other media possibilities, including advertising in Heart Magazine and seeing features on our work in other publications. The office also maintains the dedicated UK website, as well as a facebook page, Instagram account and twitter feed.

The aims of all these initiatives is to inform people of the work of Maoz as well as providing teaching on the Jewish roots of the Christian faith. Brian and Phil continue to contribute to the AOG Israel Mission Forum and are planning to meet twice a year (on zoom). Brian has developed strong links with the Elim church group,and Maoz are very grateful for their financial support for our coronavirus relief fund.

Our Maoz UK Ambassador started an initiative under the Maoz UK umbrella called Why Israel? As well as considerable networking he has started to host online meetings for young leaders to invite them on the journey of what Israel means to them and their churches. This has brought many fresh connections.

We continued to increase our regular contact with major donors to express our gratitude for their support.

We are also encouraging our supporters to send us their personal prayer requests, and we meet every week to pray for these.

We attended regular “Love Never Fails” meetings and prayer meetings as part of our policy to network with other ministries who work in, with and for Israel. We have also had discussions with our US and Israel offices about closer co operation to arrange visits of leaders to our offices in Israel to see our work there first hand.

ACHIEVEMENTS AND PERFORMANCE

REVIEW OF ACTIVITIES

FUND RAISING

Total income in 2020 was £336,322 an increase of £92,009 on £244,313 last year. No legacies were received for 2020 (2019 £20,000), we continue to work to raise awareness of this aspect of fundraising.

We sent £202,665 to support work in Israel and £7,781 to India, a total of £210,446 in 2020, compared to £122,822 last year.

SUPPORT COSTS

Support costs in 2020 were £90,607 compared to £86,847 in 2019.

FACTORS RELEVANT TO ACHIEVE OBJECTIVES

We are continuing to use our network of leaders to reach other leaders, and are grateful for connections and support at senior level in denominations and church streams.

We are encouraging partners to tell other people about our work and increase our database through recommendations.

We are also beginning to see fruit from Chip Kendall’s connections and also seeing supporters come through email connections as we have approximately 250 people we email on a monthly basis.

Maoz Israel are changing shape and emphasis, we have to take this into account through our communications, in some cases this has impacted long term supporters with questions about the vision and direction of the ministry. We hope that these supporters will continue on the journey with us..

Page 3

MAOZ UK

TRUSTEES' REPORT (continued) for the year ended 31 December 2020

FINANCIAL REVIEW

GOING CONCERN

After making appropriate enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the Accounting Policies.

STRUCTURE, GOVERNANCE AND MANAGEMENT

CONSTITUTION

The charity is constituted by a declaration of trust (Maoz UK) dated 9 December 1997, supplementary declaration of trust dated 19 January 1999 and supplementary declaration of trust dated 24 May 1999.

METHOD OF APPOINTMENT OR ELECTION OF TRUSTEES

The power of appointment or removal of trustees is vested in the Trustees themselves.

ORGANISATIONAL STRUCTURE AND DECISION MAKING

All matters of policy are taken by the Trustees while day to day decisions on administrative matters are taken by associates.

RELATED PARTY RELATIONSHIPS

The charity co operates closely with Maoz Ministries in USA and Israel.

RISK MANAGEMENT

The Trustees have assessed the major risks, including COVID 19, to which the charity is exposed, in particular those related to the operations and finances of the charity, and are satisfied that systems and procedures are in place to mitigate our exposure to the major risks.

Page 4

MAOZ UK

TRUSTEES' REPORT (continued) for the year ended 31 December 2020

TRUSTEES' RESPONSIBILITIES STATEMENT

The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the Trustees 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 of the charity for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping proper 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 Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. 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.

................................................

Mr Brian Greenaway Trustee

................................................ Mr Philip Herklots Trustee

Page 5

MAOZ UK

STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 December 2020

Unrestricted
funds
Note
2020
£
INCOME FROM:
Donations and legacies
2
215,163
TOTAL INCOME
215,163
EXPENDITURE ON:
Charitable activities
4
191,789
TOTAL EXPENDITURE
5
191,789
NET INCOME BEFORE TRANSFERS
23,374
Transfers between Funds
12
(4,666)
NET INCOME BEFORE OTHER
RECOGNISED GAINS AND LOSSES
18,708
NET MOVEMENT IN FUNDS
18,708
RECONCILIATION OF FUNDS:
Total funds brought forward
74,297
TOTAL FUNDS CARRIED FORWARD
93,005		 Restricted
funds
2020
£
121,159
121,159
109,264
109,264
11,895
4,666
16,561
16,561
14,298
30,859		 Total
funds
2020
£
336,322
336,322
301,053
301,053
35,269
-
35,269
35,269
88,595
123,864		 Total
funds
2019
£
244,313
244,313
209,669
209,669
34,644
-
34,644
34,644
53,951
88,595

The notes on pages 8 to 15 form part of these financial statements.

Page 6

MAOZ UK

BALANCE SHEET as at 31 December 2020

Note
CURRENT ASSETS
Debtors
10
Cash at bank and in hand
CREDITORS:amounts falling due within
one year
11
NET CURRENT ASSETS
NET ASSETS
CHARITY FUNDS
Restricted funds
12
Unrestricted funds
12
TOTAL FUNDS		 £
29,260
98,676
127,936
(4,072)		 2020
£
123,864
123,864
30,859
93,005
123,864		 £
12,231
79,317
91,548
(2,953)		 2019
£
88,595
88,595
14,298
74,297
88,595

The financial statements were approved by the Trustees on and signed on their behalf, by:

................................................ Mr Brian Greenaway

................................................ Mr Philip Herklots

The notes on pages 8 to 15 form part of these financial statements.

Page 7

MAOZ UK

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2020

1. ACCOUNTING POLICIES

1.1 BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and Charities Act 2011.

Maoz UK constitutes a public benefit entity as defined by FRS 102.

1.2 INCOME

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor's intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material.

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

Page 8

MAOZ UK

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2020

1. ACCOUNTING POLICIES (continued)

1.3 EXPENDITURE

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Support costs are those costs incurred directly in support of expenditure on the objects of the charity and include project management carried out at Headquarters. Governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.

Charitable activities and Governance costs are costs incurred on the charity's operations, including support costs and costs relating to the governance of the charity apportioned to charitable activities.

1.4 INTEREST RECEIVABLE

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

1.5 DEBTORS

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

1.6 CASH AT BANK AND IN HAND

Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

1.7 LIABILITIES AND PROVISIONS

Liabilities are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide. Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised within interest payable and similar charges.

Page 9

MAOZ UK

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2020

1. ACCOUNTING POLICIES (continued)

1.8 FUND ACCOUNTING

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

2. INCOME FROM DONATIONS AND LEGACIES

Unrestricted
funds
2020
£
Donations
215,163
Legacies
-
Total donations and legacies
215,163
Total 2019
146,148		 Restricted
funds
2020
£
121,159
-
121,159
98,165		 Total
funds
2020
£
336,322
-
336,322
244,313		 Total
funds
2019
£
224,313
20,000
244,313

3. SUPPORT COSTS

Secretarial Expenses
Rental and office
Postage and stationery
Travelling
Other Expenses
Telephone
Development costs
Bank charges
Computer costs
Wages and salaries
National insurance
Total 2019		 Activities
£
11,577
6,829
20,315
2,420
258
897
10,602
927
1,827
33,794
-
89,446
85,686		 Total
2020
£
11,577
6,829
20,315
2,420
258
897
10,602
927
1,827
33,794
-
89,446
85,686		 Total
2019
£
9,600
7,455
20,536
5,541
271
1,028
3,873
761
1,815
34,000
806
85,686

Page 10

MAOZ UK

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2020

4. GOVERNANCE COSTS

Unrestricted
funds
2020
£
Examiners Fee
864
Insurance
297
1,161		 Restricted
funds
2020
£
-
-
-		 Total
funds
2020
£
864
297
1,161		 Total
funds
2019
£
864
297
1,161

5. ANALYSIS OF EXPENDITURE BY EXPENDITURE TYPE

Direct costs
Governance
Total 2019		 Staff costs
Other costs
2020
£
2020
£
33,794
266,098
-
1,161
33,794
267,259
34,806
174,863		 Total
2020
£
299,892
1,161
301,053
209,669		 Total
2019
£
208,508
1,161
209,669

6. ANALYSIS OF EXPENDITURE BY ACTIVITIES

Direct costs
Total 2019		 Grant
funding of
activities
2020
£
210,446
122,822		 Support
costs
2020
£
89,446
85,686		 Total
2020
£
299,892
208,508		 Total
2019
£
208,508

7. NET INCOME/(EXPENDITURE)

During the year, a Trustees received payments of £33,794 for duties in addition to those as a trustee (2019 1 Trustee - £34.000).

During the year, no Trustees received any benefits in kind (2019 - £NIL).

During the year, three Trustees received reimbursement of expenses £1,102 (2019- £3,647.)

8. EXAMINERS' REMUNERATION

The Independent Examiner's remuneration amounts to an Independent Examination fee of £ 864 (2019 - £ 864). - -

Page 11

MAOZ UK

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2020

9. STAFF COSTS

Staff costs were as follows:

2020
£
Salaries and fees
33,794
Social security costs
-
33,794
The average number of persons employed by the charity during the year was as follows:
2020
No.
Administration
2
Average headcount expressed as a full time equivalent:
2020
No.
Administration and development
2
No employee received remuneration amounting to more than £60,000 in either year.
10.
DEBTORS
2020
£
Other debtors - Gift Aid Tax Recoverable
29,260
11.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2020
£
Trade creditors
4,072
Other taxation and social security
-
4,072		 2019
£
34,000
806
34,806
2019
No.
2
2019
No.
2
2019
£
12,231
2019
£
2,379
574
2,953

Page 12

MAOZ UK

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2020

12. STATEMENT OF FUNDS

STATEMENT OF FUNDS - CURRENT YEAR

UNRESTRICTED FUNDS
General Funds - all funds
RESTRICTED FUNDS
I Stand With Israel
Hebrew Literature
Tifferet Yeshua
Conferences & teenagers
Aliyah
Internet/ evangelism
India
Ebenezer
I D F
Feed Tel Aviv (Covid)
Total of funds		 Brought
£
74,297
4,476
2,838
196
-
-
75
4,412
2,181
120
-
14,298
88,595		 Income Expenditure
£
£
215,163
(191,789)
59,708
(53,285)
9,948
(12,464)
4,302
(3,979)
15,014
(9,859)
11
(11)
5,560
(5,511)
8,346
(7,781)
13,248
(16,232)
22
(142)
5,000
-
121,159
(109,264)
336,322
(301,053)		 Transfers
in/out
£
(4,666)
-
-
-
-
-
-
-
4,666
-
-
4,666
-		 Balance at
31
December
2020
£
93,005
10,899
322
519
5,155
-
124
4,977
3,863
-
5,000
30,859
123,864

The restricted funds relate to various projects being run by Maoz Israel as detailed below:

I Stand With Israel Supports poor needy Jewish and Arab believers throughout Israel

Hebrew Literature Translates and produces Bibles, Gospel books, tapes and CDs in Hebrew

Tifferet Yeshua Invests in the work and growth of a congregation in Tel Aviv

Conferences and teenagers :- Organising and subsidizing camps and conferences

Aliyah – Relates to a Project at the Aliyah Return Centre in the Galilee.

Internet / Evangelism : Development of evangelism through the internet

India supports small churches and their pastors, helps pay teachers salaries, gives small regular payments to widows in a deprived rural area in Andrah Pradesh

Ebenezer Ethiopian congregation that we support, plus support for Hand of Love Project

Sahknini - Support for a project to help Arab musicians produce a CD.

IDF – Netivah projects help young believers prepare spiritually for National Service. .

Page 13

MAOZ UK

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2020

12. STATEMENT OF FUNDS (continued)

STATEMENT OF FUNDS - PRIOR YEAR

STATEMENT OF FUNDS - PRIOR YEAR
General Funds - all funds
RESTRICTED FUNDS
I Stand With Israel
Hebrew Literature
Tifferet Yeshua
Conferences & teenagers
Aliyah
Internet/ evangelism
India
Ebenezer
Sakhini
I D F		 Balance at
1 January
2019
£
46,847
2,501
1,002
115
-
-
26
3,168
292
-
-
7,104		 Income
£
146,148
41,472
17,946
6,397
2,968
3,105
1,197
6,281
14,018
715
4,066
98,165		 Expenditure
£
(118,698)
(39,497)
(16,110)
(6,316)
(2,968)
(3,105)
(1,148)
(5,037)
(12,129)
(715)
(3,946)
(90,971)		 Balance at
31
December
2019
£
74,297
4,476
2,838
196
-
-
75
4,412
2,181
-
120
14,298

SUMMARY OF FUNDS - CURRENT YEAR

Brought
£
General funds
74,297
Restricted funds
14,298
88,595
SUMMARY OF FUNDS - PRIOR YEAR
General funds
Restricted funds		 Income Expenditure
£
£
215,163
(191,789)
121,159
(109,264)
336,322
(301,053)
Balance at
1 January
2019
Income

£
£
46,847
146,148
7,104
98,165
53,951
244,313		 Transfers
in/out
£
(4,666)
4,666
-
Expenditure
£
(118,698)
(90,971)
(209,669)		 Balance at
31
December
2020
£
93,005
30,859
123,864
Balance at
31
December
2019
£
74,297
14,298
88,595

Page 14

MAOZ UK

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2020

13. ANALYSIS OF NET ASSETS BETWEEN FUNDS

ANALYSIS OF NET ASSETS BETWEEN FUNDS - CURRENT YEAR

ANALYSIS OF NET ASSETS BETWEEN FUNDS - CURRENT YEAR
Unrestricted
funds
2020
£
Current assets
100,482
Creditors due within one year
(4,072)
Difference
(3,405)
93,005
ANALYSIS OF NET ASSETS BETWEEN FUNDS - PRIOR YEAR
Unrestricted
funds
2019
£
Current assets
77,250
Creditors due within one year
(2,953)
74,297
14.
RELATED PARTY TRANSACTIONS

Freelance services by a Trustee		 Restricted
funds
2020
£
27,454
-
3,405
30,859
Restricted
funds
2019
£
14,298
-
14,298
2020
£
-		 Total
funds
2020
£
127,936
(4,072)
-
123,864
Total
funds
2019
£
91,548
(2,953)
88,595
2019
£
2,400

Page 15

MAOZ UK

INDEPENDENT EXAMINER'S REPORT for the year ended 31 December 2020

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF MAOZ UK (the 'charity')

I report to the charity Trustees on my examination of the accounts of the charity for the year ended 31 December 2020.

This report is made solely to the charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the charity's Trustees those matters I am required to state to them in an independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's Trustees as a body, for my work or for this report.

RESPONSIBILITIES AND BASIS OF REPORT

As the Trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').

I report in respect of my examination of the charity'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 2011 Act.

Page 16

MAOZ UK

INDEPENDENT EXAMINER'S REPORT (continued) for the year ended 31 December 2020

INDEPENDENT EXAMINER'S STATEMENT

Since the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of (enter body here), which is one of the listed bodies.

Your attention is drawn to the fact that the charity has prepared the accounts in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.

I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

I have completed my examination. I can confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do 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.

Signed: Dated: 22 July 2021 P M Landergan F C A For Landergan & Co Ltd 26 Burney Street London SE10 8EX

Page 17