REGISTERED CHARrrY NUMBER: 1093919 Company reglstration number 04392505 (England and Wales) COMMUNITY TRANSPORT CALDERDALE LTD REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 315T MARCH 2025
CONTENTS Legal and Administratlve Information Annual Report of the Trustees (Including Directors, Report) Statement of Financial Activities Balance Sheet Notes formlng part of the Flnanclal Ststements 8-16 Independent Examlner'8 Report 17
Community Transport Calderdale Ltd Legal and Administrative Information Reference and Administrative Infomiation Charity name Community Tran5POrt Calderdale Ltd Charity registration number 1093919 Company registration number 04392505 Registered offi'ce and operational address Unit B8- 10 Tenterfields Business Park Burnley Road Luddenden Foot Halifax West Yorkshire HX2 6EQ Trustees Graham Bennett (Appointed 215/251 Patricia Colton Deborah Cr0551ev Peterstrouden Hancock Rlchard13 n Long Julie Neimantas Michael Paul Robinson (Resigned 2319124) Secretary Amanda Smith Senior Management Amanda Smith Rebecca Ide50n Paul Dempsey Finance Manager Office Manager Minbus Co-ordinator Bankers Lloyds TSB PIC Commercial Street Halifax West Yorkshire HXI IBB Independent examiners Sleigh & Story Ltd Thornhill Brigg Mills Thornhill Beck Lane Brighouse HD6 4AH Page I
Community Transport Calderdale Ltd Annual Report of the Trustees (Including Directors, Report) for the Year Ended 31" March 2025 The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their annual report and linancial statements for the year ended 31 March 2025. The financial statements have been prepared in accordance with the accounting policies set out in note I to the financial statement5 and comply with the charity's governing document. the Cornpanies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS1021" (effective l January 20191. Objertives and activities The aim of Community Tran5POrt Calderdale is: To provide transport to those residents of Calderdale who cannot access other existing forms of transport provision for reasons of ill health, disability (mental or physicall, isolation (geographical or other), poverty or social exclusion. Public benefit The trustees have paid due regard to guidance issued by the Charity Commission in decldlng what activities the charity should undertake. Achievements and performance Volunteer Car Servlce Our volunteer car service is for clients who can't access alternative transport due to age. disability or long-term health problem5. Volunteers take clients to Social activities, visiting friends, shopping, to hair appointment5 and even on holiday. We also offer a shopping service for those who can't get out. In 2024-25 the service had 55 volunteer drivers who collectively took 388 clients on 10,165 passenger trips. We're very grateful to all our volunteers. hat a wonderful servicej I would be housebound wlthout the help of your lovely volunteers" Doreen Minibus trips Community groups in Calderdale can book "Out & About" trips to any destination. Destinations in 2024- 25 included Bolton Abbey, Cannon Hall Farm, East Riddlesden Hall, Great Yorkshire Show, Himalayan Gardens Ripon etc. We also offer minibuses with/without drivers for school groups. sports clubs, Scouts/Guides, weddings, etc. Over 150 local community groups went on 325 day trips in 2024-25. e appreciate the genuine care and concern your driver shows to everyone on our trips. We know we con relox on the journeys with his coreful driving, but l a150 know that he is an extro poir of eyes looking outfor someone who may need a helping hand during the day."_ Denise, Borkisland Active Together NHS Patient Transport Our Seamless Home from Hospital {SHFHI service continues to go from strength to strength. This service is run in partnership with Ageu K. Patients travel in an accessible minibus with a passenger assistant and are met at home by a support worker who helps them settle in. SHFH supported 2.706 patients in 2024- 25. We also provide accessible group transport for Pulmonary and Long Covid clinics, completing 961 patient clinic trips in 2024-25. Page 2
Community Transport Calderdale Ltd Annual Report of the Trustees (Including Directors, Report) for the Year Ended 31 March 2025 st The Outpatient service, which ta kes people to appointments at health centres and hospitals, provided 2,212 outpatient trips during the year. Our volunteers and Community ecar took patients to hospitals acros5 the North of England, including for cancer treatment in Leeds.. "I wa5 nervous obout myfirst oppointment, but the volunteer was very reassuring and distrarted me by chatting t711 the way there, He knew how to get to the radiotherapy deportment and 5tt7yed with me in the waitsng room" Diane D. Flnancial revlew Reserves Policy It is the policy of the Trustees to hold in reserve an amount equivalent to one month unrestricted expenditure plus the current ca Iculated costs of closure. The aim of the policy is to ensure the charity is able to meet its legal responsibilities in the event that it is forced to close. Net costs of closure calculated with a reference date of 31 March 2025 are £7,12712024'. £7,420). One month unrestricted expenditure based on 2024-25 expenditure is £45,71812024- £43,056). Total target reserves based on the policy are therefore £52,84512024.' £50,476). The unrestricted reserves at the year end are £131,51312024: £138,734), Thls figure is not reduced bv the value of tan8ible fixed assets because the costs of closure calculation assumes these would be sold lat below market value), in the event of closure. The Trustee5 review the reserves policy and reserves of the charity on an a nnual basis to ensure that the policy remains appropriate a nd that the level of reserve5 is adequate. Structure. Governance and Managernent Calderdale Community Transport is a registered charlty, number 1093919, and a company limited by guarantee, number 04392505. As a company limlted by guarantee the charity is controlled by its Memorandum and Articles of Association, The trustees, who are also the directors forthe purpose of company law, and who served during the year and up to the date of signature of the financial statements were: Graham Bennett Patricia Colton Deborah Crossley Peter Strouden Hancock Richard lan Long Julie Neimantas Michael Paul Robinson (appointed 2/5125) (Resigned 23191241 Recruitment and appointment of trustees Trustees are recruited by personal approach by the Chief Officer and by rnernbers of the board of trustees. New trustee5 are appointed at the Annual General Meeting or at board meetings in the presence of and agreement of the board. Page 3
Community Transport Calderdale Ltd Annual Report of the Trustees (Including Directors. Report) for the Year Ended 31st March 2025 Organisationalstructure Community Transport Calderdale operates as a srnall companyi With the dayto day operations being coordinated by the CEO. Peter Hancock, Chair of the Board of Trustees, continued to serve as Acting CEO during the year. His managernent team consisted of Finance Manager- Mandy 5rnith, Office Manager- Rebecca Ideson and Minibus Coordinator- Paul Dempsey. The charity could not operate wlthout the Invaluable support of our volunteers, Including volunteer car drivers and passenger assistants. Inductton and troining of trustees At present, no training is made available for members of the board of trustees. Page 4
Community Transport Calderdale Ltd Annual Report of the Trustees (Including Directors, Report) for the Year Ended 31 March 2025 st Statement of trustees. responsibilltles The trustees (who are also director5 of Community Transport Calderdale Ltd for the purposes of company law) are responsible for preparing the Trustees. Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kin8dom Generally Accepted Accounting Practice). Company law requires the trustee5 to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resource5 and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to- select suitable accounting policies and apply them consistently; observe the methods and principles in the Charities SORP; make judgments and estimates that are reasonable and prudent; state whether appllcable UK accounting standards have been followed, subject to any departures dlsclosed and explained in the fi nancial statements; and prepare the accounts on a going concern basis unless It Is Inapproprlate to presume that the charity will continue In business. The trustees are responsible for maintaining proper accounting records whlch disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the accounts cornply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence fortaking re350nable Steps for the prevention and detection of fraud and other irregularities. The trustees, report was approved by the Board of Trustees. Peter Strouden Hancock Trustee Oi11 112025 Date.. Page 5
Community Transport Calderdale Ltd Statement of Financial Activities (including income and expenditure account) For the year ended 31 March 2025 Total Total (Unrestricted) funds 2024 Unrestricted Restricted funds funds 2025 2025 2025 Notes Income and endowments from: Donations and legacies Charitable activities: Provision of minibus services 2,526 22,500 25,026 12,688 521,067 521,067 476,230 Investments Other income 139 160 139 160 230 119 Total income 523,892 22,500 546,392 489,267 Expenditure on: Charitable activities: Provision of minibus services 531,113 17,500 548,613 516,670 Total expenditure 531 113 17 500 548 613 516 670 Net income/(expenditure) and movement in funds (7,221) 5,000 (2,221) (27,403) Reconciliation of funds: Fund balances at l Aprll 2024 138,734 138,734 166,137 Fund balances at 31 March 2025 131 513 5 000 136 S13 138 734 The statement of financlal attivlties Includes all galns and losses recognised In the year. All income and expenditure derlve from continuin8 activities. The notes on pages 8 to 16 form part of these financial statements. Page 6
Community Transport Calderdale Ltd Balance Sheet as at 31 March 2025 Notes 2025 2024 Fixed assets Tangible assets 13 76,305 95,316 Current assets Debtors Cash at bank and in hand 14 74.514 28,854 170.598 105,782 Creditors: amounts falling due within one year 15 110 390 Net current a$setS Total a55ets less current Ilabilities 136.513 138,734 Total net asset5 136 513 138 734 The funds of the charitv Restricted funds Unrestricted funds 5,000 131,513 138,734 Total funds 18/19 136 513 138 734 The notes on pages 8 to 16 form part of these financial statements. The company Is entitled to the exempkn'on from the audit requirement contained in sectton 477 of the Companies Act 2006, for the year ended 31 March 2025. The directors acknowledge their responsibilities for complying with the requirement5 of the Companie5 Act 2006 with respect to accounting record5 and the preparation of fi'nancial statements. The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with Section 476. These financial statements have been prepared in accordance with the provisions applicable to companies subject to the Small companies regime. 05/1112025 The financial statements were approved by the trustees on .................................... Peter 5trouden Hancock Trustee Company registration number 04392505 IEngland and Wales) Page 7
Community Transport Calderdale Ltd Notes to the Financial Statements for the year ended 31 March 2025 st ACCOUNTING POLICIES Charity infomiation Community Transport Calderdale Ltd is a private company limited by guarantee incorporated in England and Wales. The registered office is Unit B8-10 Tenterfields Business Park, Burnley Road, Luddenden Foot, Halifax, West Yorkshire, HX2 6EQ England. Basls of preparing the flnanclal statements The fi'nancial statements have been prepared in accordance with the Companies Act 2006, FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, I'FRS 102,1 and the Charities SORP IFRS 102)'Accountingand Reporting by Charities: Statement of Recommended Practite applicable to charities preparing their accounts in accordance wlth the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102} (effective l January 2019).. The charity is a Public Benefit Entity as defined by FRS 102. The charity has taken advantage of the provision in the SORP for charities not to prepare a Statement of Cash Flows. The financial statements are prepared in sterling, which is the functional currency of the charlty. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention with items recognised at C05t or transaction value unless otherwise stated in the relevant note{sl to these accounts, Goin8 concern At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Consequently, the trustees continue to adopt the going concern basis of accounting in preparing the fi'nancial statements. Charltable funds Unrestricted funds are available for use at the dlscretton of the trustees In fvrtherance of their charitable objectlves. Income Income is recognised when the charity is le£ally entitled to it after any performance conditions have been met, the amounts can be measured reliably and it is probable that income will be received. Cash don3tion5 are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unle55 performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gfft Aid or deeds of covenant is recognised at the time of the donation. Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset. Page 8
Community Transport Calderdale Ltd Notes to the Financial Statements for the year ended 31 March 2025 st 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 measure 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 attivity and sUPPOrt costs which are not attributable to a single 3Ctivity 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 are allocated on the portion of the asset's use. Tanglble fixed assets Tan8ible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is recognised so as to wrlte off cost or valuation of assets less thelr residual values over their useful lives on the following bases: Plant and equipment Computers Motor vehicles 20% on cost 15% reducing balance 20% reducing balance Impairment of fixed a55ets At each reporting end date, the charity reviews the carrying amounts of its tangible a55ets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exist5, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss lif any). Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held at call with banks, other 5hort-term Ilquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown withln borrowings In current Ilabilitles. Flnancial instruments The charity has elected to apply the provisions of secon 11 'Basic Financial Instruments, and Section 12 '0ther Financial Instruments Issue5. of FRS 102 to all of its fT'nancial instruments. Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on 3 net basis or to realise the asset and settle the liability simultaneously. Basic financlal assets 835ic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amorhsed cost using the effective interest method unless the arrangement constitutes a linancing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classrfied as receivable within one year are not amorti5ed. Page 9
Community Transport Calderdale Ltd Notes to the Financial Statements for the year ended 31 March 2025 st Basic financial liabilities Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the a rrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classifi'ed as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment Is due with in one year or le55. If not. they are presented as non-current liabilities. Trade creditors are recognised initrally at transaction price and subsequently measured at amortised cost using the effective Interest method, Derecognition of financlal liabillties Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or ca ncelled. Employee benefits The cost of any unused holiday entitlement is recognised in the period in whlch the employee's Services are received. Termination benefi'ts are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits. Retlrement benefits Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. Critical accountlng estimates and Judgments In the application of the charity's accounting policie5, the trustees a re requlred to make judgments, estimates and assumptions about the carrying amount of assets and liabilities that a re not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recogni5ed in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both cu rrent and future periods. Page 10
Community Transport Calderdale Ltd Notes to the Financial Statements for the year ended 31 March 2025 st Income from donations and legacies Un restricted Restricted funds funds 2025 2025 Total Total 2025 2024 Donations and gifts Grants received 1,026 1,500 1,026 24,000 1,094 11,594 22,500 Total Grants receivable for core activities Calderdale Metropolitan Borough Councll Co-op Local Community Fund The National Lottery Older people's holiday fund Woodroffe Benton 10,000 1,594 500 500 20,000 2,500 1,000 20,000 2,500 1,000 Income from charitable activities 2025 2024 Provision of minibus services Bus Service Operators Income Fees for minibus services NHS Calderdale and Greater Huddersfield Registrations and memberships Volunteer expenses relmbursed 5,384 55,523 433,993 2,098 24,069 5,536 52,339 389,785 2,406 26,164 Total 521 067 476 230 Income from investments 2025 2024 Interest receivable 139 230 Other income 2025 2024 Other income 160 119 Page 11
Community Transport Calderdale Ltd Notes to the Financial Statements for the year ended 31" March 2025 Expenditure on charitable activities Provision of Provision of minibus minibus servlces servlces 2025 2024 Direct costs Staff costs Depreciation and impairment Insurance Light and heat Telephone and Internet Postage and stationery Advertislng Rent Repalrs and malntenance Computer repairs and maintenance Training Motor and travel expenses Volunteer expenses DBS checks Bad debts HR costs Bank charges Sundries 378,932 19,011 1,444 5,606 9,492 973 273 8,000 1,317 4,891 349,059 23,752 1,347 7,838 6,607 864 591 8,869 1,094 5,460 1,350 82,225 15,830 192 265 256 (14) 94,141 16,725 72 981 833 545,699 513,210 Share of support and governance costs (see note 8) Support 2,914 3,460 548 613 516 670 Support costs allocated to actlvltles 2025 2024 Governance costs Analysed between: Provision of minibus services Net movement in funds 2025 2024 The net movement in funds is stated after charging/(crediting): Remuneration to independent examiner for: Accountancy services Independent examination Depreciation of owned tangible fixed assets 1,700 600 1,957 Page 12
Community Transport Calderdale Ltd Notes to the Financial Statements for the year ended 31 March 2025 st 10. Trustees None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year. No trustees were paid expenses during the year. 11. Employees The average monthly number of employees durlng the year was: 2025 Number 2024 Number Management Administration Minibus service Car service 14 15 Total 21 22 Employment costs 2025 2024 Wages and salaries Social security costs other pension costs 354,788 17,886 6,258 328,791 14,375 5,893 Total 378 932 349 059 There were no employees whose annual remuneration was more than £60,000. Remuneration of key management personnel The remuneration of key tnanagement personnel was as follows: 2025 2024 Aggregate compensation The key management personnel of the charity has been identified as the CEO, Finance Manager, Minibus Manager and Office Manager (Prior year: CEO, Finance Manager and Minibus Manager). The CEO role is currently being ftjlfilled by Peter Hancock, in a voluntary capacity as Chair of Trustees. Page 13
Community Transport Calderdale Ltd Notes to the Financial Statements for the year ended 31 March 2025 st 12. Taxation The charity is exempt from taxation on its activities because all its income is applied for charitable purposes. 13. Tangible fixed assets Plant and Computers equipment Motor Vehicles Total Cost At l Aprll 2024 2,987 13,746 241,240 257,973 At 31 March 2025 241 240 257 973 Depreciation and impairment At l April 2024 Depreciation charged in the year 2,987 12,712 155 146,958 18,856 162,657 19,011 At 31 March 2025 165 814 181 668 Carrying amount At 31 March 2025 879 At 31 March 2024 14. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Trade debtors other debtors Prepayments and accrued Income 24,114 9,659 1,305 2,943 49,095 16,252 74 514 28 854 15. CREDrroRS: AMOUNTS FALLING DUE WITHIN ONE YEAR Notes 2025 2024 Taxation and social security Deferred income Trade creditors Accruals 5,021 4,654 96,576 42,926 4,637 10,357 4,156 4,427 16 110 390 62,364 Page 14
Community Transport Calderdale Ltd Notes to the Financial Statements for the year ended 31 March 2025 st 16. Deferred income 2025 2024 Other deferred income Deferred income is included in the financial statements as follows: 2025 2024 Deferred income is included within: Current liabilities Movements in the year: Deferred income at l April 2024 Released from previous periods Resources deferred in the year 42,926 51,560 (42,926) (437,709) 96,576 429,075 Deferred Income at 31 March 2025 17. Retirement benefit schemes 2025 2024 Defined contribution schemes Charged to profit or loss in respect of defined contribution schemes The charity operates a defined contribution penslon scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund. 18. Movement in funds The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These included designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes. At l April 2024 Incoming Resources At 31 March Resources Expended 2025 Unrestricted funds General funds 138,734 523,892 (531,113) 131,513 Restricted funds The National Lottery Older people's holiday fund Total restricted funds 20,000 (15,000) 5,000 22,500 (17,500) 5,000 Total funds 138,734 546,392 (548,613) 136,513 Page 15
Community Transport Calderdale Ltd Notes to the Financial Statements for the year ended 31 March 2025 st Previous year: At l April 2023 Incoming Resources At 31 March Resources Expended 2024 General funds 166 137 489 267 516 670 138 734 Restrlcted funds The Natlonal Lottery: This funding is provided to fund additional staff support to boost the volunteer car servlce In the years 2024 to 2025. Older people's holiday fund: Thls fundlng Is provlded to subsidise day trips for older people living in Halifax. 19. Analysls of net assets between funds Unrestricted Restricted Fund5 Funds 2025 2025 Total Funds 2025 At 31 March 2025: Tangible assets Current assets/(liabilities) 76,305 55,208 76,305 60,208 5,000 131 513 136 513 Unrestricted Funds 2024 At 31 March 2024: Tangible assets Current assets/(liabilities) 95,316 43,418 138 734 20. Operating lease commitments Lessee At the reporting end date the charlty had outstanding commitments for future minirnum lease payments under non-cancellable operating leases, which fall due as follows.. 2025 2024 Within one year Between two and five years 10,028 5,952 21. Related party transactions There were no disclosable related party transattions during the year (2024.. none). 22. Ultimate controlling party The charity 15 under the control of the board of trustees. Page 16
Community Transport Calderdale Ltd Independent examiner's report to the trustees of Community Transport Calderdale Ltd st Charitable Company ('the Company,) for the Year Ended 31 March 2025 I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025, which are set out on pages 6 to 16. Responsibilities and basis of report As the charity's trustees of the Company land also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 20061'the 2006 Act'l. Having satisfied myself that the accounts of the Company are not requlred to be audited under Part 16 of the 2006 Act and are eligible for independent examinatron, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charlties Act 20111'the 2011 Act'l. In carrying out my examination, I have followed the applicable Directions given by the Charity Commisslon under sectton 145{51{bl of the Act. Independent examlner's statement Since the Company'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 l am qualified to undertake the examination because l am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies. I have completed my examination. I confirm that no material matters have come to my attention In connection with the examination which gives me cause to believe: accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act,. or the accounts do not accord with those records: or the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view which is not a matter consldered as part of an Independent examlnation; or the accounts have not been prepared In accordance with the methods and prlnclples of the Statement of Recommended Practice for accounting and reporting by charitie5. I have no eoncerns and have come across no other matters in connection with the examination to whlth attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Jonathan Stead FCCA Date...s./.I I zoz Sleigh & Story Ltd Thornhill Brigg Mills Thornhill Beck Lane Brighouse HD64AH Page 17