Reglstered number: 03692018 Charity number. 1076896 Murray Hall Communlty Trust Limited Trustees. Report and Financial Statements For the Year Ended 31 March 2023 *AC1￿7Fm1¢ 1611112023 COMPANIES HOUSE A13 #132 rfJDAINS Murray Hall Communty Trust Lirnited {A Company Limited by Guarantee) Contents Page Rgference and Administrative Delails of the Charity, its Trustees and Advlser6 Trustees. Report 2-10 Independent Auditor5. Report on the Financial SLitements ststement of Financial Activities 15 B•lanGe Sheet 16 Statemenl of Cash Flows 17 Notes to the Financial Statements 18-38 Murray Hall Communty Trust Limited IA Company Limited by Guarantee) Reference and Administralive Details of the Charity. its Trustees and Advisers Forthe Year Ended 31 March 2023 Trustees John Blewitt. Chair Christine Harrison David Hill Balwinder Kaur {apFoinled 20 September 20221 John Miller Christopher Patterson Vicky Powell {resigned 25 April 2022> Company registefed number 03692018 Charity registered number 1076896 Registered office The Bridge St. Marks Road Tipton Wesl Midlands DY4 OSL Company secretsry Manjula Patd Chief executive officer Manjula Patd Independent auditors Dains Audr( Limited 15 Colmore Row Birmingham B3 2BH Bankers Unity Trust Bank PIC Four Brindleyplace. Birmingham B1 2JB Sollcftors Anthony Collins 134 Edmund St Bimiingham B3 2ES Page 1 Murray Hall Cornmunity Trust LTmited (A Company Limited by Guarantee) Trustees. Report For thè Year Endgd 31 March 2023 The Trustees present Iheir report and accounts for the year ended 31 March 2023. The accounts have been prepared in accordance wilh the accounting policies set out in note 1 .to the accounts and comply with the Charity's con5tilution, the Charities Act 2011 and the Statement of Recommended Pracbce. "Accounting and Reporting by Charib"es. Slaternent of Recornmended Prath"ce FRS 102 {effective January 20191. Since the Charity qualifie5 as small under section 382 of the Companies Act 2006, the Strategic Report required of medium and large companies under the Companies Act 2Crf)6 (strateg￿ Report and Directors, Report) Regulations 2013 has been omitted. Objectives and activities a. Charity Objeets The Charity is established for the benefit of the residents of the Metropolitan Bor￿gh of Sandwell and surrounding local areas within Bimiingham and Black Country without". distinction of age, sex, sexual orientation. nationality. ethnic or national origins. race. colour. marital ststus. disability. pclrtical or religious beliets. b. Aims of the Charity Our aims are to make a Fjositive impact with the ChaI￿ngeS of inequalty. to promote and support people in their health and wellbeing from early years to end of life. Main objeclNes are". To work in partnership wth communty members. Ser¥￿e users, volunteers, local and nalional health, soeial Care and educab.onal organisalions including wider stakeholders. To adopt a communty development approach. facilitating empowem)ent and where required advocating on behalf of vulnerable people. Strive lo identify and deliver innovab.ve solutions for unmel needs around issue5 that have a positive impact on the health and wellbeing of people. c. Public benefit The Trustees have refe￿ed to the guidance contsined in the Charity Commission's general guidance on public benefit when reviewng the Charity's objectives and in planning for future activities. In parb"cular, the Trustee5 have consjdered how ￿anned acts"vib"es will contribute to the aims and objectives set. Historically we were set up to support the social, welfare. educational and reereational Interest of people in Tipton, Sandwell that impacts their health and wellbeing. Whilst we conts.nue to provide this support we further extend our support to provide heaf(h and wellbeing more holists"cally by offering a diverse range of services. Although based in Sandwell and oflering serwces in this area. we also now work aGross the Midlands as a whole. d. Grant4naking policies The Charity. al the current tsme. has no provision for making grants lo individual sub-groups or other oryanisalions. However. we do provide support in kind to small volunteer-led community groups. Page 2 Murray Hall Communty Trust Limited (A Company Limited by Guarantee Trustees. Report Itontinuedl For the Year Ended 31 March 2023 Objectives and activities Icontinuedl e. Volunteers Volunteers are an integrated part of the organisalion and they are valued members of our team enabling us to provide community support. Volunteering offets many opportunities for people to gain new skills, knowledge and increase their self-confidence and some volunteers have successfully gained employment with u5. During the year we have recruited new volunteers mostly for our Food Pantry and the Charity Shop. During the last finance year. we had 16 active volunteer5 and we conty.nue lo recruit new volunteers in all the different areas of the Organisat￿n. f. Programme related investment The Charity. at this time. has no specific projramme related investments. Achievernents and perforniance a. Main achievements of the Charity During the last financial year we continued to provide valuable supwrt and activities lo our communf(ies. Within all of our services and projects combined we directly engaged and supported approximately 7,832 individuals. this includes 4,120 children, young peopje and 3.712 adults. We delivered 6,200 therapeutic sessions and 3,741 play sesSi￿S. Our three years Strategic Prioribes to March 2025 include". To increase our presence ￿thIn the communty meeting diverse needs. To provide Iransformalive interventions and services to achieve posibve outcomes. To develop long term plans for digital inclusion and climate change. To continue being a sustainable organisation. To develop an organisation development programme aligned to our values. b. Factors outside of the Charity's control affecting our Charitable obl￿tiveS While still ￿0VerIng trom the turbulent past years, the impact ol the war in Ukraine has plunged our nation into economic crisis as the cost of energy ha5 escalated and conb.nues to remain high. The impact of political turmoil has meant inflalion has risen sharply lo double-d￿1¢ figures. All of this has meant that cost of living remains stubbomly high, pushing more people into poverty and living in crisi5. The circumstances of this mean we will have to review our pay structure in the fortheoming year12023-241. In additson, recruitment and retention have been challenging with competing sectors facing Workfor￿ shortages. c. Ftsndralslng activities and Income generation In the last year fundraising activities have raised donations of £4.15512022 - £2,087). d. Investment policy and perfomiance The Charity has no signifficanl investments. other than interest received on its Bank current and deposit accounts. Page 3 Murray Hall Communty Trust Limited IA Company Limited by Guarantee Trustees. Report (continued) For the Year Ended 31 March 2023 Achievements and perfomiance {conlinued) e. Activities review Famil Children and Youn Peo le The impact of higher cost of living has increased the number of people in QUT community living in food and fuel poverty. We have also seen an increase in the number of children, young people and adults requiring emot￿￿81 and mental heatth support. We continue to respond to the needs within our community in differenl ways and within the year we 5UPPOrted approximately 7,832 individuals. This inclLbdes'. Go Play we provide out of school play activities for children after school and during school holiday limes in RON￿eY and Oldbury areas. During the year a total of 3.487 children interacted with Go Play. Starting Well - 15 a partnership wrth 8 other organisatiolls with MHCT as the lead partner. This wa5 the last year of the central government funding. During this second year the scheme was established with good working relationship with stakeholders, especialty matemity services team and supported 402 pregnant womenlmolhers and their children throughout the year. Transition Support Group - the ITI support group continues lo be facilrf(ated by a youth worker each week either via Zoom or in-person at The Bridge depending on the ¢ir¢um5tances of the 5 group members. Creative Thera Services CTS Looking Forward supports children and young people aged between 5-18 years who have experienced any form of domestic violence, abuse, loss and separation, as well as children who are within care. During the year. this valuable seNice has supported 169 children. young people and families with 622 counselling and therapeutic se5si0ns. Building Braver Mind- Tier 2 mental heath support.for children and young people in Sandwell. This contract was transferred from the CCG lo Black Country Healthcare NHS Foundation Trust as the lead provider for all mental health services wrthin the Black Country ICS. Team members work wilh CAMHS to support the triage of new referrals to the Single Point of Access. During the year we supported 448 children and young people with 2,160 counselling and Iherapeutr"c sessions. #Breaking Barriers as a Social enterprise. the service provides counselling and therapeutic support. working mostly with schools to supwrt their sludent ernotional wellbeing. The programme is tailored for individual schoollclienl requirements. The programme continues to attract new schc()Is and, in total we supported 324 children and young peO￿e {school students) wrth 2.032 counselling and therapeutic sessiorss over the past year. Beats not Blades - is a Youth Music prcgramme and aims lo raise awareness and help tackle the increase in crime offences across Sandwell through the medium of creatNe music and art. giving young people hope. direction, alternative coping mechanisms. providing new opportunities and building longer term resilience. Participants gain an accredited qualificab.on {Arts Award). Throughwl the year we have delivered 26 5es5ions and worked with 16 young people. Future Foundalrons is grant fvjnding to support children and young people aged from 5 - 18 years with mental health support for a variety of needs in Sandwell. During the year 138 indNiduals have been supported with 828 counselling and therapeutic sessions_ Winter Pressures grant has supported 61 adults aged over 18 years wlh mental health needs such as anxiety. ¢Jepression. suicidal ideations with 366 counselling and Iherapeukn'c sessions. Walsall Talking Therapy supports adults with mentsl heatih needs Y￿h1n Walsall. and during the year supported 32 individuals with 192 counselling.and therapeutic sessions. Page 4 Murray Hall Communty Trust Limited IA Company Limited by Guarantee Tru5tees' Report {continued) For the Year Ended 31 March 2023 Achievements and performance Icontinuedl Adult Services Bridges Support Service - support5 people INing at home towards the end of their lives in Birniingham and Solihull IBSOLI CCG aieas. Throughout the year we had 95 new referrals and in lotsl supported 156 people. The main demand for support has been at home to help peOp￿e to conb.nue living in their preferred place of care. Community Offer covering Tipton and RO￿eY - The service supports people wrth different needs in the community. This includes diverse needs such as tpAth the cosl of living crisis there has been an increase in the number of people needing support wilh food and fuel poverty. DLJring the year and the team SUPPDrted 380 people in Tipton and 126 people in Rowley throughout the year. The Midlands Transition Action Group - has a membership of more than 20 mernbers from across different professions meeting once a quarter to share updates and good practice 2nd raise awareness of the young people with lrfe limiting illnesses needs. A virtual workshop was organised in the year, and the meetings continue lo be virtual on-line. Food Pantry- membership has grown to 293 active members as focMJ povety has increased. The Food Pantry has a dedicated team of volunteers who manage the F￿d Pantry together with a staff member and during the year new volunteers have been recruited. f. Fundlngs blds and tenders In total 24 funding bids and 1 expression of interest were submitted. 14 of these (58%) were successful. 7 of these were unsuccessfvl and 4 pending cKrtcomes. Financial review a. Golng concern Although, the CovKI-19 pandemic is over, we conb.nue to remain agile ready to respond lo the changing operating environrnenl with Recovery Business Conb"nuity Plan5 in place lo manage the impact of busine55 disrupbon on the Charity'5 operations. Recruilmenl has been challenging with some long-stsnding vacancie5'. however. we have since recruited into senior roles. This ensures we have capacty to grow and generate income to develop existing and rsew services to respond and support the needs wtthin the eommunty. Our cashflow remains stable throughout the year ￿th regular scheduled income and expenditure timetables. We have carried forward funds for some services to be expended in the current finance year. Despite the economic challenges our social enterprises.. The Bridge. #B8 service and the Charity Shop continue lo generate funds. The Charity Shop had a refft and new ststr, this has seen a threefold increase in income in the last 7 months. We are anticipating several tenders to be released wthin the next 6 months of this financial year which we will be prioritssing as well as focusing on other funding opportunrties alKJned to our strategic priorities and business plan. b. Reserrfes policy The Charity aims lo maintain reserves at a level that is equivalent to 4 months of the current annual income. The serves required al the end of the year were £582,960 12022.. £755,934). The Charitys free reserves at 31 March 2023 which exclude fixed asset5 and the pensÉon deficit amounted to £1,471.22212022.' £1.304.1371. Page S Murray Hall Community Trust Limited IA Company Limited by Guarantee) Trustees. Report (continued) For the Year Ended 31 March 2023 . Risk factors The Trustees continually review the strategic and 0￿￿nal risks the charity is or could be exposed to. and they are satisfied that there are management reFQrting systems in place lo mitigate and minimise the effects of any such risks. Within our risk framework, we have an Organisation Risk Register to identify and pul in measures to eliminate or minimise major nsks, thi5 is reviewed at each EMT meets.ng and overseen by the Trustees AudiUFinance Sub-Group as appointed by the Trustee Board. We have a Disaster RecoverylBusine5s Continuity Policy and Plan to ensure in the event of a disaster or crisis we are able to restore and recover for eonlinuity of business. We also have Trustee leads for Children's Safeguarding and Vulnerable Adutts Protection Sub-Group. In addition. we carry out periodic risk assessment reviews with our insurers. We continue lo hold to the IS027001 Standard. carrying out intemal audits and risk assessments in respect of Information Security Management and we achieved a pass with after addressing tsvo Non-conformances in the November 2022 audit. d. Funding SoU￿e5 and how expenditu￿ met objKtives The majority of our funding sources are via eonlracls with ststulory bodies such as Local Aulhorilies and NHS. while other funding comes from grant funding bodies. Social enterprise trading Income includes.. space hire at the Bridge and Brickhouse,. #Breaking Barriers works direclly wrth individual schools and otheis,. and the Chanty Shop in Tipton town. All our funded activities are delivered and monitored internally through monthly reports to the senior management team and extemally through contract management review meetings on a regular basis every 3 or 6 monthly basis with funders and commissioners. Budgets are sel out at the beginning of the financial year and are closely monitofed Wbth a review taking place following the September out-turn. Stringent financial management is one of our key management tools lo ensure our expenditure meets our objectives. This has been validated by ￿MmISsIonerS and contract managerfs feedback. e. Financial overview Incoming resources for the year was £1.748.879 {2022'. £1,659.4451. Resources expended for the year was £1.796.184 {2022.. £2,285.5991. The net surplus for the year after penS￿n scheme adjustments was £1,881,695 (2022.. nel deficit of £20.154}. The Trustees wish lo thank all lunding bodies and partners vtho have supported the Charity through the year to continue w¢th our aCtivit￿S and to ensure we remain stab￿. Fixed Assets shown on the Balance Sheet at a written down value of £112.677 are used only for charitable purposes and include office equipment. fixture & filtings and genefal equipment. The challenges of the economic environment with financial constraints in Nthich the Charty operates rernain high. The new operating environment of Integrated Care Systems IICSI aims lo establish closer collaborations be￿een NHS healthcare. Local Authority social care and Voluntary Sector supporling communities. Thi5 hopefully. will provide opportunities for voluntary sector organisabons lo be valued member of the ICS lo jointly provide services. During the year we were able lo access a few grants to support the Charity's resilience with high energy cos15 and increase our heal efficiency. The financial performance shown at the end of the year was healthy and sufficient lo meet its ongoing items of expenditure, service activities not yet completed and future commitments and obligabons. As prodU￿d by the 2023 Actuarial Accounting Disclosures there has been a significant reduction in future obligations. as a result of ¢hanges in the assumptions used for the IIA rates on pension increases. saL3ry rates and discount rate. The Nel Liability calculations at 31 March 2023 report a defiat of £30.00a. Page 6 Murray Hall Communty Trust Limited (A Company Limited by Guarantee} Trustees. Report {coThtlnued) For the Year Ended 31 March 2023 Structure, govemance and management a. Governance and Management Murray Hall Communty Trust Limited 15 registered as a charitable company limited by guarantee and was Sel up by a Trust deed. The charitable company is administered and managed in accordance with the chaiitable company s Artieles of A5s(xialion by the Board of Trustees together with members of the Executive Team., Manjula Patel ICEOI, Tracey Medlyn (operat￿nal Executive unb"l December 2022 and then People & Culture Executive from January 2023}, Lisa-Jane Gatheld (Finance & Infomiatson Exeeubve} and Anna Eeles (Operational Executwe from Juty 2022). The Trustees who served during the year were. 'Woting John Blewtt- Chairpetson Vicky Powell (until April 2022) John Miller David Hill Christopher Patterson chrisb.ne Harrison Balwinder Kaur (from September 2022) Non-voting Manjula Patel- Chief Executive (Company Secretary) Lesley Ralph - Clerk of the Trustees Trustee Sub Grou AudiVFlnan￿- John Blewtt Organisational Development & Human RescMJrces- John Miller Clinical Governance- David Hill Business & Fundraising- Chrislopher Patterson & Christine Harrison Strategic Partnerships - John Blewitt & Balwinder Kaur Remuneration- John Blewitt HR Appeals- John Blewitt Children & Adult Safeguarding - David Hill All Resolulions of Sub Groups are approved at the full General Board Meetings. b. Recruitment and appointrnent of Trustees The Charity recruits and appoints rt5 Trustees to meet the requirements of the governing documents. We have a Trustees Recruitment Pack, which includes background lo the Charity. and information about,. speerfic expertise required, roles and respon5ibililies, together with delai15 of the ￿rUitMent process and an application form. The Trustees, Pack ensures that prospective Trustees have the infoTmaliDn lo understand their obligations. inclursing the Charity Commission requirements of being a Trustee. We advertise for new Trustee5 loeally and due to the nature of the work of Murray Hall, all Trustee5 undertake a full enhanced ¢Ji5closure check, together with a pre- appointment disqualifieation Check and eligitN"lity declarabon. c. Organisational structure The Charity is run by a Board of Trustees where a number of p)wers are delegated to eight sub-committees {5 active and 3 as and when required) incjuding an Executive Managers. Team IEMT) consisting of Operational Executive, Finance Executsve and Business arKI Fundraising Executive overseen by the Chief ExecutNe. Page 7 Murray Hall Community Trust Limited {A Company Llmited by Guarantee} Trustees. Report Icontinuedl For the Year Ended 31 Marth 2023 Structurej govemance and management (continued) d. Trustees and developrnent Trustees undertake a forrnal induction rnanaged by the Chairpetson of the Trustees and the CEO wh￿h ensure they ale aware of their powers, dub.es and liabilities. Training needs assessrnenls are undertaken and specific Iraining is provided as required. Throughout the year olhei workshops and away-days are arranged and these afe used specrfically for working through certain strategic issues and allows the Trustees to formulate policy and strategy in a more considered manner. The Clerk of the Trustees ensures we are aware of regular updates on new legislab.on and guidance from the Charity Commission. This inforrnab.on is then cascaded lo Board members lo ensure that all the Trustees are fully aware of changes and Ltpdates to guidance and legislab.ons relating to charities. During the year the Board in principle adopted the new Charty Governance c￿e. To date we have carried out a selfassessmenl and RAG rated it fo provide a priority list for incremental improvements. e. Relationship with wider network The Charity ha5 relationship5 With a number of stakeholders in ils area of benefit. These include comrnissioning bodies such as the NHS bodies. the L(ycal Authority and wKler Voluntary Sector networks where we work collaboratively with a number of small, medium and large volunlary organisations. These links have been developed through work within community development and contribute lo shared objectives aimed al r&ucing health inequalities. As an addition to the wider nett￿rk. the Charity is also represented on a number of strategic groups in Sandwell, including." Sandwell Council of Voluntary Organisation ISCVOI. Children and Young People Group, SCVO Health and Social Care Group and. SCVO Executsve Leaders Group. Birmingham & Solih¥Jll Mental Heallh VCFSE Provider Collective, and Black County VCSE Aliance. Also. the Charity is a member of Localty. and Association of Chief Executive of Voluntsry Organisations {ACEVO}. f. Restrictions in the way we operate The Charity is required lo 0￿rate within its consb'tution. its sel obj'ectives and slated powers. g. Special investment power¥ The Tnjslees do not operate any special investment powers and the Charity only reeeives interest on bank accounts. There are no specific investrnent power5 set out in the ￿nS￿tUtion. Page 8 Murray Hall Community Trust Limited IA Company Limited by Guarantee Trvstees. Report Icontinuedl For the Year Ended 31 March 2023 Structure> governance and management Icontinued h. Relationships with related parties Whilst the Charity has many relat￿nShIpS and partnerships with similar chairties and organisations in the locality, il is not considered that Murray Hall Community Trust is 'connected' lo any other Charity by way of common control or unity of administration_ Murray Hall Community Trust does however have a number of strategic alliances and partnerships which are as follows.. Living Well Consortium Community in Sync Consortium Tipton Food Bank Agewell CIC Sandwell Advocacy Gateway Farnily Services Wesl Bromwich AfrI￿n Caribbean Resource Centre Black County YMCA Iley's Communty Association Yemeni Community Association Bangladeshi Women AssrKiation Bethel Health Care Sl Albans Community Association Buds Dementia Pathfinders Alzheimerfs Society Age UK Sandwell Plans for future periods Following an organisalion re-alignmen( we plan to centralise some xtivities for consistency and cost efficiencies dtjring the year. With the increase in the cosl of living and our strategic aim tr) reduce our carbon footprint we are planning to install new windows and dotsrs lo reduce heat loss within The Bridge building. Al the beginning of 2023, SMBC Cabinet approved our applicab.on for the Asset Transfer of The Bridge building with a long lease. This will provide Murray Hall with some stability to work towards completing the unrenovated parts of the building to make the ¢enlre fully useable for the communty- This will allow us lo be firmty rooted within the community lor the long-term as a community anchor organisalion. Funds held as custodian There are no fund5 held as cuslodian.trustee ￿ behatf of other5. Page 9 Murray Hall Community Trust Limited {A Company Limited by Guarantee) Trustees. Report (continued} Forthe Year Ended 31 March 2023 Statemenl of Tru5tees' responsibilities The Trustees {who are also the directors of the Charity for the purF%)ses of company ll3wl are responsible for preparing the Trustees, Report and the financial ststements in accordance with applicable law and United Kingdom Accountsng Standards (United lQngdom Generally Accepted Accounting Practs'cel. Company law requires the Trustee5 to piepare financtal statements for each financial year. Under company law, the Trustees musl not approve the financial stslements unless they are satisfied that they give a true and fair view of the stale of affairs of the Charity and of rts incoming resources and application of resources, including ils income and expenditure, for that perK)d. In Preparirig these financial statements. the Trustees are required to.. seleel suitsble accounting policies and then appty them consistentty.. observe the melhckss and principles of the Charities SORP IFRS 1021". make judgements and accountsng eslimales that are reasonable and prudent slate whether applicable UK Accounting Standards (FRS 1021.have been followed, subjert to any malerial departures disclosed and explained in the financial ststements", prepare the financial ststements on the going concern basis unless il is Inappropr￿le lo presume that the Charity will ￿ntr"nue in business. The Trustees are responsible for kee￿ng adequate accounb.ng records that are sufficient to show and explain the Charity's transactions and disclose wrth reasonable accuracy at any time the financial position of the Charity and enable them lo ensure that the financial statements comply with the Companies Act 2006. They are 81so responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularit*s. Dis¢losur8 of information to auditors Each of the persons who are Trustees al the time when this Trustees. Report is approved has confirmed that.. so far as that Tiustee is aware. there is no relevant audit information of whth the charity's auditors are unaware, arKI that Trustee has taken all the steps that ought lo have been taken as a Trustee in order lo be aware of any relevant audit Informabon and to establish that the chanty's auditors are aware of that Information. Auditors The auditors. Dains Audit Limited. have indicated their willingness lo conts'nue in offi￿. The desMJnated Trustees will propose a motion reappoinb.ng the auditors al a meeting of the Trustees. Approved r of the membets of the Ixjard of Trustees on 24 August 2023 and signed or7 their behalf by.. John Blewitt Chair of Trustees Page 10 Murray Hall Community Trust Limited (A Company Limited by Guarantee Independent Auditors. Report to the Membets of Murray Hall Communtty Trust Limited Opinion We have audited the financial statements of Murray Hall Community Trust Limited (the 'charityl for the year ended 31 March 2023 which comprise the Slatement of Financial Acts"vilies, the Balance Sheet. the Ststemenl of Cash Flows and the related notes, including a sumrnary of significant accounting policie5. The financial reporting framework that has been applied in their preparats.on is applicable law and United Kingdom Accounting Standards. including Financial Reporting Standard 102 The Financial Reporting S12ndard applicable in the UK and Republic of Ireland. (United Kingdom Generally Accepted Accounting Practi￿1. In our ¢¥inion the finanual statements". give a true and fair view of the stste of the charitable company s affairs as at 31 March 2023 and of its incoming resources and application of resources. including its income and expenditure for the year then ended., have been propedy prepared in ￿OrdanCe United Kingdom Generalty Accepted Accounting Practice,. and have been prepared in accoidance wth the requirements of the Companies Act 2006. Basis for opinion We Conducted our audit in accordance wth Intemational Standards on Auditsng IUKI IISAS IUKII and applicable law. Our responsibilities under those Standards are further described in the Auditors, responsibilities for the audit of the financial slalements section of our report. We are independent of the charitable company in accordance with the ethical requifements that are relevant lo our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other elh1cal responsibilities in accordance with these requirements We believe that the audit evidence we have obtained is sufficient and appropriate lo provide a basis for our opinion. Conclusions relating to going coneern In auditing the financial statements, we have concluded that the Tnjstees. use of the going concern basis of accounting in the prepatab.on of the financial statements is appropriate. Based on the woik we have performed. we have not identified any material uncertaintie5 ielaling lo events or eondibons that, individually or collectively, may cast significant doubt on the charitable companys abilty to continue as a going concem for a peritsj of at least Iwelve months from when the fi'nancial slatements are aulhorised for issue. Our responsibilities and the responsibilities of the Trustees respect to going concem are described in the relevant seclbjns of this report. Page 11 Murray Hall Communty Trust Limited (A Cornpany Limited by Guarantee) Independent Auditors. Report to the Members of Murray Hall Community Trust Limited Icontinuedl Other information The other infom)alion eomFNtses the infOrMat￿n included in the Annual Report other than the financial stslemenls and our Auditors, ReFM)rt Ihereon. The Tnjstees are responsible for the other information contained within the Annual Report. Our opinion on the financial statements does nol cover the other information and, except lo the extent otherwise expliciuy slated in our rewrt. we do not express any form of assurance conclusion Ihereon. Our responsibility is to read the olhef informab.on and, in doing so. consider whether the other informabon is materially Inconsistent wth the financial ststements or our knowledge obtained in the course of the audit, or otherwise appears lo be materialty misstated. If we identify such Material inconsistencies or apparent material misstatements. we are required lo determine whether this give5 rise lo a material mi55talemenl in the financial statement5 themsefves. If, based on the work we have performed, we conclude.that there is a material misstatement of this other infomiation. we are required to report that fact. We have nothing to reFKKi in this regard. Opinion on olher matters prescribed by the CompaTrie$ Ad 2006 In"our opinion. based on the work undertaken in the course of the gudit. the information given in the TnJstees' Rewrt"for the financial year for which the financial statements are prepared is consistent with the financial statements. the Trustees, Report has been prepared in accordance wtth applicable legal requirements. Matters on which we are required to report by exeeption In the light of our knowledge and understanding of the charitable company and ils environment obtained in the course of the audit, we have not identrfied material misstatements in the Tru51ees' Report. We have nothing to report in respect of the foll¢Jwing matters in relab.on to which the Companies Act 2006 requires us to report to you rf, in our opinion.- adequate accounting records have not been kept. or retums adequate for our audit have not been re￿iVed from branches not visited by us.. or the financial statements are not in agreement wth the aceounts.ng records and ￿tUrns,. or certain disclosures of Trustees, remuneration specffied by k7w are not made,. or we have not received all the infomation and explanatsons we require for our audit." or the Trustees were not enlived t.o prepare the financial slalements in accordance wth the small companies regime and take advantage of the small companies. exemptions in preparing the Trustees, Report and from the requirement to Prepare a Strategic ReporL Responsibilities of trustees A5 explained more fully in the Tru5tee5' Responsibilities Statemenl. the Trustees (who are also the directors of the chantable company for the purposes of cornpany law} are responsible for the p￿parab"on of the financial statements and for being 5ati5fied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparabon of financial statement5 that are free from materia5 misstatement, whether due to fraud or error. In preparing the financial statements, the Trustees are responsible for assessing the charitable company's ability to continue as 2 going concern, disclosing, as applicable. matters related to going Ctsn￿rn and using the going concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease OFerations, or have no realistic alternali¥e bul to do so. Page 12 ijturray Hall Community Trust Limited IA Company Limited by Guarantee) Independent Auditors. Report to the Member5 of Murray Hall Comfflunity Trust Limited l¢ontinued) Auditots. responsibilitles for the audit of the financial statements Our ob}ectsves are to oblain reasonable assurance about whelher the financial statements as a whole are free from material misslalement, whether due to fraud or error. and to issue an Auditors, Report that includes our opinion. Reasonable assurance is a high level of assurance, bul is not a guarantee that an audit conducted in accordance with ISAS IUKI will ahvays detect a material misslalement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonabty be expecled lo influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are instances of non-compliance wth law5 and regulations. We design procedures in line with our responsibilrties, OLbllirbed above. to detect material misstslemenls in respect of irregularities. including ffaud. The extent lo which our procedures are capable of detects'ng Irregularities, including fraud is detsiled below.. Our approach lo idenlfying and assessing the risks of material misstatement in respect of irregularities. including fraud and non