# MERSEYSIDE TRAMWAY PRESERVATION SOCIETY LIMITED Registered Charity Number 1092127 Company Number 4374320 

Registered Office 103 Grove Road Wallasey CH45 3HG 

# ANNUAL RETURN 

For year ended 31° August 2023 

SUMMARY OF ATTACHED DOCUMENTS 

Directors’ reports Pages 1toS Statement of Financial Activities Page 6 Balance Sheet Page 7 Independents Examiner’s Report including notes forming part of the Financial Statements Pages 8toll1 Independent Examiner’s Report to the Trustees of the Charity Page 12 

SubmittedWZby:R S Jones Company Secretary and Charity Trustee Merseyside Tramway Preservation Society Limited 



| 

MERSEYSIDE TRAMWAY PRESERVATION SOCIETY LIMITED Registered Charity Number 1092127, Company Number 4374320 DIRECTORS’ REPORT AS GIVEN AT THE 63°° ANNUAL GENERAL MEETING Held on November 277 2023 WELCOME: The chairman welcomed 37 members. They were: R. Jones, T Martin, G Wilson, D Evans, J Nolan, S Finch, R Hampton, P Knapton, W O'Mahoney, D Webster, J Howard, D Whitehouse, B Caraher, R Cobbe, A Jones, C Roberts, | Rayner, J Brown, P Jackson, A Percy, K Thomas, D Corey, A Hurren, B Barlow, J Codling, | Latimer, T Bowen, R Martin, J Hewitt, B Corkill, K Carmichael, D Birch, J Harrison, J Hughes, | Mackenzie, C Murtha and S Redmond, Apologies for absence were received from: J Slater, G Nelson, M Mercer, M Jenkins, Mrs J Rayner, A J Day, G Price, F Williams, R Winfield, V Kelly, A Howley, Mrs C Evans, M Wright, J Howarth, C Williamson and J Moran. The minutes of the 62" AGM held on November 28, 2022 were adopted with no matters arising, This was proposed by Brian Caraher and seconded by Wayne O’Mahoney and carried nem con, CHAIRMAN’S ADDRESS: Terry Martin said he had become secretary of the MTPS in 1968, taking over from John Maher. In 1978 he became chairman and it was now his 45" year in post. He was standing for a further three years, but said at 80, he should Start taking thingsa little easier. It all underlined how much new blood was needed on the board. Dean Paton CEO of Big Heritage for instance, was only 40. The chairman said our tram maintenance team has been decimated in the past year by iiness and one person had died. He said we could all agree we ran the Wirral operation very well in the decade leading up to the arrival of Big Heritage. After ORR made their visits, we had set about carrying out their many recommendations. A consultant we hired said the tramway will need a lotofwork done in two years’ time which would cost six figures. The tramway had remained shut since April and though WBC reps said they wished it to reopen soon, they kept moving the goalposts. A recent press release from the council following the asset transfer completion on November 17, never mentioned the tramway operating, white a report shortly afterwards from Big Heritage said they needed our involvement, indicating the outside help they had been seeking instead of asking us, had not been forthcoming. Their announcement forgot to say the cost of moving 730 and the |OM horse cars to Hooton and the ongoing rent was all being paid for by the MTPS. He said we had three choices: Just knuckle down and be instructed what to do by the new volunteers’ co-ordinator and follow their orders or (2) we could take a one out, all out approach and move all MTPS trams to another museum where the vehicles would be maintained and well looked after when we are all gone. At present, we had little trust in Big Heritage looking after our trams. “We only need look at their track record with regard to our archive room, the model railway, the lathe room machinery or our containers in the yard,” he added. Their very latest idea is to offer us a loan agreement (which they had previously ignored) Perhaps we should go for this, monitor the situation, and decide if the trams’ future was safe or not. He concluded by thanking ail the board for the work done in the past 12 months, especially Rab Jones and Ron Martin. 



2. 

After other questions were asked, the chairman read out a statement from Leeds member Robert Winfield. lan Latimer then asked several questions. SECRETARY’S REPORT: Rob Jones in his 30" consecutive report as secretary said our tenure of running the tramway ended on Sunday April 15 when we were informed the locks were being changed the next day. He said we were no longer allowed in the museum without prior permission. He then fisted all that had happened to the museum and tramway in what was a most momentous and upsetting time for him as secretary, He then went on to list in detail all the events which had happened over the past 12 months. On December 1, 2022 he had gone with John Hewitt to an ORR presentation - in Manchester who gently reminded us to keep on top of jobs so within six weeks we had ladder inspections done (thank you lan Mackenzie) medicals for platform staff checked and updated, guard written training done (thank you Dave Corey), track inspection minor repairs in hand, workshop inspections done, rolling stock inspections done and up to date, near misses file being processed, SMS and Risk Assessments brought up to date and checked. And ultimately the first thing ORR wanted to see when they came in April was our SMS documents. which were ail up to date. In January Big Heritage appointed Mark Butchard Associates to complete an independent business model on the museum. They wished to see our books, so our treasurer Ron Martin supplied so much detailed information on ticketing, fares, income, sales and expenditure, | believe he was overawed. On January 24, the new lessees moved a classic WW2 jeep into the museum. Following a WBC, MTPS and BH meeting, it was advised that WBC would cascade information about the asset transfer down to us, but it didn't quite work out that way. March 1 saw the last school visit to the tramway, 63 fourto-five year olds, from 9.30 am to 2.00 pm! On March 9, WBC authorised the asset transfer negotiations to continue. Repairs to points and crossings by 1stin Rail contractors took place in early March, Paid for from museum (not MTPS) funds. WBC hoped the new lessees would be on seat by June and granted keys to them, They made their presence felt and removed the bookstall without reference to us. After a letter of complaint came from a member of theone publicinside BigandHeritageone parked gaveinusthe£100yard.as compensation. Then two Willys jeeps arrived, . . o0or so volunteers were contacted to a presentation by Big Heritage at the Start Yard near Birkenhead Woodside, on April 3. 

A visit to the museum was requested by the new Director of Regeneration Dave Hughes this was done. April 12 turned out to be the last day of public operation for the tramway, car 69 was in service. Car 78 was also out on brake testing. Next day we were told to close the museum immediately On April 13, new rules were introduced by WBC: No working at height by anyone, trained or untrained; No welding whatsoever, Welding machines to be disconnected. (they were anyway) Nobody to drive the FLT due to diesel fumes. A new £9,000 fume extraction unit would arrive soon. tt never did. After numerous reminders from us for new Danger of Death signs for tram poles, on the announcement of a visit from ORR, WBC placed the order. Rob then described in great detail the first visit of ORR’s Dr Lindsey Smith and her assistant inspector Mrs Mouli Rahman and how ail four WBC personnel had left the meeting by 12.10 pm, not to return! The meeting ended at 5.30 pm. On April 27, WBC was reminded to get the overhead line checked by MAP Automation. it never got done. In May an army lorry called a Dodge Weapons Carrier, arrived in busland. MTPS tram seats were unceremoniously dumped outside half under cover, 



without consulting us. After comments from ORR about how we removed electric motors from trams, we bought a properly tested new A frame and paid for. The cost was around £2k included tested slings and hooks. A quote for relaying and redesigning the college curve was received from contractors for £129,300, and it was sent to WBC. 

On May 18 WBC on learning of the arrival of Big Heritage exhibits, and the loss of our rooms upstairs advised we must not deal with the new lessees but only with the manager of the Floral Pavilion and the Head of Health and Safety. The council set up an ORR Response Team, we were not part of this despite being at the ORR meeting all day. The FLT was not to be used unless there were properly trained drivers. So training was arranged for John Harrison and Stewart Finch. The certificates were sent to WBC to be lost in their system. The new lessees had keys to the building and occupied half the Crosville Room and had also been given Dave Anders’ old room plus another room. On May 16, a formal report from Merseyside Fire and Rescue arrived. The assistant director of WBC met BH .... it was not appropriate they occupy the building before the asset transfer took place, so they had to hand their keys back in. On June 8, The FLT was rescued after a parks and Gardens team from WBC came to remove it. On June 14, new Venues Manager Sam Howes asked that we work on preparing the museum so we could reopen asap., conclude the ORR work and set up a rota for opening and closing the museum while contractors were working there. She was pleased with the amount of COSHH paperwork done. We were told the hired radio coniract was being cancelled as a cost saving, so MTPS paid for identical replacements. By this time, we had completed 50 out of the 92 jobs highlighted by ORR. Sam Howes followed up by saying she wanted a list of machinery that had been removed and by whom. She wanted MTPS te transition towards the new lessees. At the end of that month, WBC advised ail work in the workshop safety critical jobs be put on hold. This included painting. All COSHH items were to be gathered for disposal by a contractor. Around this time, WBC announced a week's amnesty to remove all COSHH chemicals, all personal lockers to be left unlocked otherwise they would break the locks off. On July 1, WBC instructed ail machines in the workshop are now to be disconnected. On July 3 they said they would get the aircraft removed from the yard. It is still there. On July 6 ORR made their second inspection. Some items queried: How did we measure volunteers’ competency? Can we introduce a system of measuring track wear? Can MTPS quantify how we take passengers off a stranded tram? On July 14, WBC confirmed they would own the tramway on transfer of the museum to Big Heritage. WBC and BH say MTPS will continue to be the training agency for tram driving and crew training on trams. BH say the model railway is too big and will have to go. They also say MTPS can have a room for archives. On July 22 our chairman wrote to BH about a proposed tramcar loan agreement hoping to meet in early August. On July WBC confirmed the locks were being changed and no more access allowed by us. The museum was to becomea building site! July 30 was the last non-working party so named as we had been unable to do anything tangible for weeks. On this day, special paints such as brushing enamels were removed from the museum to Hooton. Next day, contractors were coming in to remove all chemicals. “On August 2, BH advised Warrington 28 would have to go as it was not a runner, and Lisbon 703 as it had nothing to do with Wirral also had to go along with the two Isle of 



Man cars. This was one of the most disharmonious and dispiriting meetings | have attended this year,” he declared. We were asked by WBC not to put anything on social media about the developing situation. Their media dept would handle any press releases. WBC advised if BH don't take over the museum, it will be closed. Days later, Hooton Park agreed they would house three horse trams. They were very understanding of our circumstances. The secretary said generous legacies were received from the late Denys Owen and Alan Kirkpatrick and he listed members who had sadly passed away: Denis Butler, Bob | Warwick, Tony Bryant, Dennis Gill, Alan Taylor and Derek Foster. He said Alan Pearce had offered to pay £6k for a repaint of Lisbon 730. The secretary thanked Ron Martin and Neil Cunningham for their dedicated and meticulous work controlling our finances. He concluded by thanking everyone for sitting through such a very long report... possibly his iongest... and least funny, but he just wanted everyone to know what has been going on. 

TREASURER’S REPORT: Ron Martin said the financial year ended on August 31, but there were only 8 months activity. It had started well with a very successful 2022 Bus and Tram Show, and £3,800 taken on the three trams, £560 in sales, and £531 in the tea room. In November, the Night at the Museum event exceeded our expectations, taking £974 on the trams, £506 on sales and £295 in the tea room. We had a legacy of £9,244 ieft to us by the late Doreen Kirkpatrick, widow of Alan Kirkpatrick, which is designated for meeting the cost of repairs to the wheels of Birkenhead 20. . Restoration expenditure was concentrated on the Douglas horse trams and Tower Wagon. While £2,822 was spent on the new lifting Frame for extracting tram motors. Latterly there had been spending of museum funds on work required by ORR, fire prevention and COSHH requirements. Everything stopped in April so major expenditure covers only 8 months, or two thirds of the society year. Had the museum operated as normal over the spring and summer months, we could have been looking at record receipts and visitor figures. He said: “We are no longer managing income from fares, tea room and model railway, nor expenditure on the museum. Funds held by MTPS on behalf of WBC were being transferred to them leaving us to concentrate on just looking after our vehicles and archives, as we had done before 2014. Ron then went meticulously through the accounts, and a proposal to adopt the accounts was made by John Nolan and seconded by Peter Jackson. APPOINTMENT OF INDEPENDENT EXAMINER: Mr Neil Cunningham was proposed by Ron Martin and seconded by Rob Jones. ARCHIVIST REPORT: Mike Mercer was not able to get to the meeting due to a slow recovery of his broken femur so his report was read out by the secretary. After a fiveyear break, Mike had returned as archivist. He said he had removed 17 bin bags of rubbish from the archive room. After being instructed by Big Heritage to reduce the book collection, he was assisted by Bill Barlow. They had removed over 650 railway, shipping and aircraft books to various heritage groups or sold off for donations to MTPS funds. The archive room is wanted by Big Heritage, and hopefully a room could be found at Hooton for our archives. SALES OFFICER/WEBMASTER REPORT: Keith Carmichael said some revenue was coming in from film shows, and sales had been good until the museum closed. Brian Caraher reported that all the sales items were now stored in his garage, and he was currently exploring the idea of a new online shop. He said there were 597,000 MTPS website hits and Facebook had 8,500 ‘likes.’ 



Adam Jones said BH wanted to take control of all the museum's social media accounts ~— Facebook, Google etc. but he was unable to give them access to the Facebook page as he had lost the owner rights when his own personal Facebook account was hacked and deleted. He had a second backup personal profile which still allowed him access to post on the museum Facebook page, using this account, MEMBERSHIP SECRETARY: leuan Rayner reported that a number of members had already paid their subscriptions for 2024. We had 282 members and 42 life members. OPERATIONS MANAGER: John Hewitt outlined events leading up to the ORR visits to the tramway. No criticism was levelled by the ORR inspector at the way the tramway was operated, but warnings were issued about the danger of using sand without a face covering because of the silica content; evacuating air from the tanks at the end of service without ear defenders: the procedure for turned power on and off in the shed; how a stranded tram blocking a road would be removed and the infrastructure of the tramway, overhead and substation over which we have no control. After tramways manager David Armstrong had given permission to operate the tramway for crew training and maintenance, this had resumed on May 14 and training and maintenance runs took place on 13 occasions up until July 19. At present no tram crews are in ticket, he added. John paid a warm and heartfelt tribute to all the tram crews for continuing to operate the tramway safely and efficiently. He ended saying: “We should all face the future in a calm, measured, unhurried, considered and mature fashion, confidently moving forward and working with Big Heritage with our customary enthusiasm, delight and enjoyment for the benefit of all our future customers.” RE-ELECTION OF OFFICERS: With time rapidly running out for the hire of the room, the following were re-elected unopposed for a further three years en bloc: Chairman, Terry Martin, Archivist Mike Mercer and Webmaster Brian Caraher. This was proposed by Dave Armstrong and seconded by Geoff Wilson, and carried nem con. After some discussion, the meeting then concluded with a proposal to negotiate with Big Heritage a 12-month loan with 3 months termination on either side, for three trams (20, 78 and 762) This was agreed unanimously, bar 4 against and one abstention. That concluded the formal business of the society. A few further discussions ensued before biscuits and hot drinks were served up by Bill Barlow. 


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Signature of Chairman A Machin<br>TJLy<br>Signature of_f&<br>**----- End of picture text -----**<br>


R S Jones 



© 

1092127 

# Merseyside Tramway Preservation Society Limited Company Number: 4374320 Charity Number: 


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|||||||
|---|---|---|---|---|---|
|Statement of Financial|Activities|
|for the|period|1|September 2022 to 31 August 2023|f|f|
|2023|2022|
|incoming|Resources|
|Museum|Income|15,083|17,518|
|Donations|12,843|4,322|
|Sales|4,041|4,054|
|Members|subscriptions|4,205|3,989|
|Special|Events|3,655|1,853|
|Gift Aid|2,266|1,332|
|Wallasey|79/Bus|48/Slots|660|629|
|interest less Bank charges|42|(110)|
|42,795|33,587|
|Resources|Expended|
|Museum|Costs|14,910|7,360|
|Tramcar|restoration/ maintenance|5,262|3,979|
|Postage & Stationery|1,789|1,383|
|Track Survey|1,000|
|Cost of sales|1,721|1,496|
|Insurance|636|324|
|Depreciation|510|320|
|HRA/Crich|Subs/meetings|204|204|
|Consumables|173|131|
|AGM|100|113|
|Auditor|100|100|
|Archives|70|
|Co.|House|/|Inform Commissioner|40|150|
|Write|off|20|
|Picture|Frames|15|
|Travel|203|
|Miscellaneous|88|
|26,550|15,851|
|Net Incoming|(Outgoing)|Resources|16,245|17,736|
|Funds|At 31st August 2022|105,043|87,307|
|At 31st August 2023|121,288|105,043|

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|Merseyside Tramway Preservation Society Limited|Merseyside Tramway Preservation Society Limited|Merseyside Tramway Preservation Society Limited||||
|---|---|---|---|---|---|
|Company Number:|4374320|Charity Number:|1092127|||
|BalanceSheotat31stAugust2023|||f||f|
||||2023||2022|
|Fixed Assets||||||
|TangibleAssets|||4,276||1,800|
|Total Fixed Assets|||4,276||41,800|
|CurrentAssets||||||
|Stocks ofgoodsforresale|||1,877||2,629|
|Debtors||||||
|Cash and Bank||‘|117,499<br>119,376||102,523<br>105,152|
|Creditors:Amounts fallingduewithinoneyear|||(2,364)||(1,902)|
|Netcurrentassets|||117,012|.|103,243|
|Total assets less current liabilities|||121,288||105,043|
|NetAssets|||121,288||105,043|
|Represented by:||||||
|Unrestricted Funds|||92,618||76,546|
|Restricted Funds|||28.670||28,497|
||||121,288||105,043|




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Signature of vreaser XP A<br>**----- End of picture text -----**<br>


Ronald Martin 



## MERSEYSIDE TRAMWAY PRESERVATION SOCIETY LIMITED 

## Reg. Charity Number 1092127 

## Company Number 4374320 

The Notes on the following pages form part of the Financial Statements for the year ending 31 August 2023 

## 1. Accounting Policies. 

## (a) Basis of Accounting: 

The Financial Statements have been prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards. Despite the Society’s relatively small size, where possible the Financial Statements have been prepared in accordance with the Statement of Recommended Practice 2015 and with the Companies Act 2006. 

The Statement of Financial Activities discloses the identical information as that of the Income and Expenditure Account and as such no Income and Expenditure Account has been prepared. 

Income and expenditure is largely accounted for on a received and paid basis. However the Trustees accrue for all items wherever practical and reasonable to do so, e.g. member’s subscriptions. 

## (b) Incoming Resources: 

All income is on a received basis except for members’ subscriptions. Donations, subscriptions and grants are credited to income and expenditure account as they are received. 

## (c) Resources Expended: 

Expenditure is classified by type of expense, rather than under principal categories of charitable and other expenditure, in order to provide more useful and relevant information to users of the accounts. 

This better reflects the relative size and focus of the Society. 

## (d) Tangible Fixed Assets: 

The value of fixed assets represents cash paid by the Society, and does not take into account donations in kind or members’ voluntary labour. 

The Society’s collection of vehicles and archive material has not been capitalized on the Balance Sheet, as it is considered to be inalienable. 

Tools and Equipment are subject to straight line depreciation of 10% 

## (e) Stocks 

Stocks represent goods for resale and are valued at the lower of cost and net realizable value. 



(f) Fund Accounting Policy Unrestricted funds are general funds that are available for use at the trustees’ discretion in furtherance of the objectives of the charity. 

Restricted funds are those donated or granted for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose. Designated funds are unrestricted funds earmarked by the trustees for a particular purpose. 

## (g) Heritage Assets 

As permitted in the SORP the heritage assets maintained by the society have not been recognised in the Balance Sheet. With no open market available there is no reliable basis for valuation. Additionally in view of the fact that: 

- a) the trams are unique 

- b) most have been donated [ usually involving only the transportation costs to relocate] 

- c) others were purchased a long time ago 

- d) some are owned, others are restored and maintained on behalf of other owners e) there is a strong presumption against disposal of any of its heritage assets[ except to another museum] 

- f) accurate valuations would be difficult or impossible to obtain 

- g) detailed records of acquisition and restoration costs are not currently researched and collated. 

- h) Labour costs in restoration and maintenance are given freely, so costs are limited to material costs only 

- i) any loss would not automatically imply a desire, intention or the ability to replace the item 

the Trustees currently do not feel it is appropriate to attribute a capital value to the trams and archives in its formal collection. There is therefore no heritage asset value in the balance sheet. 

However for good order, the Society does maintain an asset register of its inalienable assets [mainly its trams], and also its archives. The Society, if required, does have the choice to offer limited information regarding details of acquisition or donation value, restoration costs and disposals if any. 

The following can be disclosed already: 

Most trams and one tower wagon are owned by the Society, and until the recent handover by Wirral Borough Council of the management of the Transport museum to Big Heritage, had been fully restored and maintained. Some other trams are maintained by the Society but not owned by the Society [e.g. Liverpool 245 owned by National Museums Liverpool}. 

In the last 10 years £169,851 has been spent on restoration and maintenance of trams. The three main recipients being: Liverpool 245 -£37,940; Wallasey 78 - £36,855; 



Warrington 28 - £ 68,721 

In the last 5 years £71,375 has been spent of which the top six amounts expended were: £54,872 spent on Warrington 28; £5,674 on the two IOM trams; £3,678 on the Birkenhead 20; £2,467 spent on the Tower Wagon; £1,727 spent on Wallasey 78 and £1,654 has been spent on the Lisbon 30.. 

In the last 2 years the main recipients were IOM trams £2,446: Tower Wagon; £1,681 on the Tower wagon; £1,439 on the Lisbon 30 and £1,301 on Warrington 28 . 

The last disposal was the Dundee tram in 2009 for £2,500. 

For the avoidance of doubt @ 31 August 2023 the MTPS owns the following assets: Birkenhead 20. 

Warrington 28 [formerly Warrington 2] Wallasey 78 Liverpool 762 Tower Wagon [Road Vehicle, registration number GKD 317] Lisbon 730 

Liverpool 43 

Wallasey 79 [children’s slot machine tram ride — not full size] Two Douglas horse-drawn trams numbered 11 and 47 Ferry model 

Bus 48 slot machine. 

Assets held in trust and maintained by MTPS for other organisations are: Liverpool 245 — owned by National Museums Liverpool [NML] Birkenhead 7 — owned by Wirral Borough Council Hong Kong 69 and 70 — both owned by Wirral Borough Council 

## 2. Tangible Fixed Assets. 


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es<br>Opening 6,684 4,884 1,800<br>| Purchasesinthe year | 98H] 2.986<br>-Depreciationintheyear| | CST C510 |<br>9,670 5,394 4,276<br>**----- End of picture text -----**<br>




## 3. Restoration and Maintenance. 

rat [Tower Wagon TSTTT RestrainSTMaen LiverpoolWallasey 762 enee ea Lisbon 3078 a| 14224)om] 10911,224| Birkenhead 20 ee Ferry Model eeee ee |‘ToaWarrington 28 t—‘“st—sSTTSY8208205,263 2,449 2,814 

## 4. Cash and Bank 

£ Current Account 86,149 Business Money Manager Account 31,270 Petty Cash 80 Total: 117,499 

5. Amounts falling due within One Year: Prepayments for members’ subscriptions: 1,425 Unpresented cheques 839 Auditor }Q0 2,364 

## 6.Restricted Funds 


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Opening Balance 28,497<br>Income 15,083<br>Expenditure 14,910 173<br>28,670<br>**----- End of picture text -----**<br>




Merseyside Tramway Preservation Society Limited 

## Independent Examiner’s Report to the trustees of the charity 

## Report on the accounts of the charity for the year ended 31 August 2023 

I report on the accounts of the company for the year ended 31 August 2023, which comprise the statement of financial activities [including income and expenditure account] statement of financial position and the related notes. 

## Respective responsibilities of trustees and examiner 

The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the financial statements. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. The charity's gross income was below the audit threshold and therefore an independent examination is required in law. 

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to: 

- « examine the accounts under section 145 of the 2011 Act; ¢ — to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and 

- ¢ to state whether particular matters have come to my attention. 

## Basis of opinion and scope of work undertaken 

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view' and the report is limited to those matters set out in the statement below. 

## Independent examiner's statement, report and opinion 

In connection with my examination, no matter has come to my attention: 

(1) which gives me reasonable cause to believe that in any material respect the requirements: 

- ¢ to keep accounting records in accordance with section 386 of the Companies Act 2006; and * to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities 

## have not been met; or 

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 


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CharteredNeil CunninghamCertified FCCA Accountant ff ~, (,| [Aw]<br>48,WavertreeWoodsorrel Road Cw an<br>Liverpool L16 6UD<br>**----- End of picture text -----**<br>


The date upon which opinion is expressed is 7 March 2024.