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2021-03-31-accounts

Charity Commission Registered Number 1099801 Company Number 03879963

The Lanchester Partnership TRUSTEES’REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

August 2021

Page| 1

The Lanchester Partnership

CHARITY INFORMATION

Trustees L. Anderson
M. Atkinson
H. Edwards (Chair)
K. Edwards
S. Grady
K. Marshall Ivens
B.K. Masterman
Prof. D. Smith
Secretary K. Edwards
Treasurer D. Smith
Co. Number 03879963
Charity Commission’s registered number 11099801
Registered Office The Community Centre
Newbiggen Lane
Lanchester
Co Durham
DH7 0BP
Bankers Barclay’s Bank
6, Market Place
Durham
DH1 3ND

Page | 2

The Lanchester Partnership

Contents

Page
Trustees’ report 4,5,6
Statement of financial activities (SOFA) 7
Balance Sheet (BS) 8
Notes to the Financial Statements 9-11

Page |3

The Lanchester Partnership

TRUSTEES’REPORT FOR THE YEAR ENDED 31 MARCH 2021

Description of the charity’s trusts

The Lanchester Partnership (“the Charity”) is a registered charity, number 1099801.

The objects of the Charity are defined in Clause 3 of the memorandum of association. These were amended at the AGM in 2020 to take account of the Covid support activities being undertaken at that time.

The charity has about 200 members.

At present it works with 8 ‘working groups’

There are restricted funds for:

There is also an unrestricted Core Fund.

Trustees and governance

Trustees are responsible for the management of the Charity and are as named in the previous section Charity Information, as are the Charity’s bankers. Annually, an independent examiner inspects the accounts. This year, as every other year they have been approved without comment.

At each Annual General Meeting (‘AGM’) one third of the Trustees resign, some by rotation. New Trustees (who may have been nominated by members or by Trustees are elected at the AGM, at which all members present have a vote.

Before the AGM each year the Trustees review the overall balance of experience and skills represented on the Trustee Board, and if it is thought desirable make nominations aimed at improving some aspect of these. Most recent appointments have followed such review and nominations by Trustees.

Reserves Policy

We aim to have reserves in our Core fund approximately equal to one year’s expenditure on core funding, and reserves in the Village Link Bus account equal to one year’s expenditure on the bus. They are currently a little below that level.

Page| 4

Activities and achievements

We have been pleased to welcome one new Trustee, Lesley Anderson and continue to seek individuals with appropriate skills, knowledge and commitment to the charity. During the course of the year the Covid Group did outstanding work responding to the needs of isolated, shielding and vulnerable residents during lockdown periods. The Social Activities/Village Vita group was innovative in making socially distanced and virtual events available to residents. The Village Bus continued to operate, and with diminished numbers of passengers, was able to deliver social support by undertaking shopping trips and errands on behalf of regular users who were shielding at home.

Overall Financial Position

This remains healthy. We started the financial year with £21,518 in current cash assets and finished the year with current cash assets of £20,436. The Partnership also has fixed assets of £6,000 in orchard trees, and £209 gazebos used at events such as the Fun Run. Receipts for the year stood at: £26,059 Expenditure for the year stood at: £27,140 Core funding stands at: £1,090 - slightly above the level at the end of last year Expenditure from Core stood at: £1,767 There is now a need to increase the level of Core reserves in order to meet the target of holding one year of core expenditure in core reserves. This can be achieved by increasing the number of donations from members.

Working with Young People

There were no recorded activities for this group. £150 of the existing balance was used as a contribution to the Partnership Insurance Policy

Village Bus

Expenditure exceeded income by £1,999 primarily in consequence of the reduction in passenger numbers and donations. Fundraising events could not take place to plug the gap in income. The end of year balance has now dipped below one year’s worth of expenditure and this needs to be addressed.

Paradiso Club

There were not recorded activities for this group. £1,500 was generously used as a donation to the Community Centre to replace lost income during the pandemic.

Friends of Longovicium

A generous donation from a private individual was used to part fund extended Geophysical-surveying activity. At end of year the balance was 50% lower standing at £488.

Small Projects

There was no activity in this fund.

Parish Plan

This fund now stands at zero. There was no activity but the small balance at the start or the year was used to contribute to the insurance payment.

Environment

There was no activity in this fund, which retains a small reserve at its previous level.

Page|5

Loneliness

There was no activity in this fund. The £258 remaining will be used for work in schools and with the Young Persons Patient Group when it is safe to proceed in £2021-22.

Covid 19

Following the end of Covid restrictions this group ceased operation after a year of work. The fund saw the greatest activity within the Partnership this year with £10,027 receipts and £9,267 expenditure. There is a small residual balance of £761 and the group will consider how this should be used or if it should be retained as a contingency for future Covid related activity should an emergency need arise.

Coordination

As the name implies we often work in partnership with the Parish and County Councils and other authorities and organisations. We talk with our local MP. Members have attended formal meetings of organisations including Lanchester Parish council, mid Durham Area Action Partnership (AAP). Lanchester Community Association, PACT (Police and Community Together) NHS Healthwatch and the Clinical Commissioning Group, the Campaign to Protect Rural Lanchester and the Lanchester Medical Centre Patients’ Participation Group. There are no formal links but informal links are carefully maintained.

Informally, our individual members are also members of many other organisations.

Review of Major Risks

The Charity is a small organisation, carrying out small projects and handling fairly small amounts of money. The Trustees consider that it is not exposed to any risks that are significant in magnitude or likelihood. Moreover:

H. Edwards 30[th] August 2021

Page| 6

Statement of Financial Activities For the Year Ended 31 March 2021

Note
Incoming resources
Donations, legacies and similar incoming resources
1
Income from activities in furtherance of charitable
objectives
1
Investment income
Total Incoming Resources
Charitable Expenditure
Grants Payable in furtherance of the Charity’s
objects
Expenditure in furtherance of the Charity’s objects
2
Management and administration expenditure
3
Total Charitable Expenditure
Funds Carried Forward
Net incoming /(outgoing resources)
Surplus / (deficit) for the financial year
Total funds brought forward
Total funds carried forward
4
Unrestrict
ed Funds
2021
£
Restricted
Funds
2021
£
Total
2021
£
Total
2020
£
911
18,803 19714
16,10
4
1,107
5,328
6,345
6,632
0
0
1,928
24,131
26,059
22,736
0
0
0
22,326
1,771
1,767
25,373
27,140
24,097
161
(1,242) (1,081)
(1361)
161
(1,242) (1,081)
(1361)
928
20,588 25,516
22,87
7
1,089
19,346 20,435
21,516

Page| 7

Balance Sheet

For the Year Ended 31 March 2021

Notes
Fixed Assets
Tangible Fixed Assets
5
Current Assets
Cash at bank and in hand
…… National Lottery Grant Card
6
Prepayments and accrued income
Creditors:
Amounts falling due within one year
7
Net Assets
RESERVES
Unrestrict
ed Funds
2021
£
Restricted
Funds
2021
£
Total 2021
£
Total
2020
£
209
6,000
6,209
6,958
1,089
19,346
20,435
21,517
750
750
1,298
26,096
27,394
28,475
13,356
13,356
13,356
1,298
12,740
14,038
15,119
1,298
12,740
14,038
15,119

Page| 8

Notes to the Financial Statements

1 Incoming resources
Unrestricted Restricted Total
Total
Funds Funds
2021 2021 2021
2020
£ £ £
£
Donations 911 18,492 19,403
16,104
Income from Activities 1,017 5,638 6,656
6,632
Total Incoming Resources 1,928 24,131 26,059
2 Major Grants Awarded / Donations
Received
Source Date
£
Fund
National Lottery Grant 01/04/20 975.00 Village Vita
DCC Ref. 3724014 02/04/20 120.00 Village Bus
DCC ref. 3727619 16/04/20 5,000.00 Covid-19
DCC Ref. 3741758 22/05/20 900.00 Village Bus
Karbon Homes 22/05/20 1000.00 Covid-19
Proctor & Gamble 16/06/20 500.00 Covid-19
DCC Ref. 3763253 27/07/20 152.67 Village Bus
Sir John Knott Trust 02/09/20 2,000.00 Village Bus
DCC Ref. 3783000 28/09/20 400.00 Village Bus
DCC Ref. 3787311 07/10/20 500.00 Covid-19
DCC Com. Grant 26/10/20 4,900.00 Village Bus
Friends of
Donation 10/12/20 1,220.00 Longovicium
DCC Ref. 3850086 30/03/21 974.22 Litter Pick
National Lottery Grant 01/04/20 975.00 Village Vita
DCC Ref. 3724014 02/04/20 120.86 Village Bus
DCC ref. 3727619 16/04/20 5,000 Covid-19
DCC Ref. 3741758 22/05/20 900.00 Village Bus
Karbon Homes 22/05/20 1,000.00 Covid-19

Total Grants and Donations Received £18,642.75

Page| 9

2Analysis of Resources Expended
Expenditure in furtherance of the Charity's
objectives (Restricted Funds)
Working with young people
Lanchester Link Bus - see also note 7
Paradiso Social Club
Friends of Longovicium
Small Projects
Parish Plan
Social Activities / Village Vita
Environment
Community Orchard
Loneliness Project - Welcoming Lanchester
Covid-19
Total
3Management and administration expenses
Printing AGM
General Expenses, Stationery, etc.
Hall Hire
Lanchester Community Association
Companies House Fee
Zoom meetings
Insurance
Independent Examiner's fee
Website Renewal
Marquees and Lottery Licence
Total
Total 2021
Total 2020
£
£
0
11,914
11,728
1,500
384
1,920
309
0
0
0
0
225
1,968
0
0
97
1,285
0
6,542
9,267
0
24,973
21,916
Total 2021
Total 2020
£
£
253
292
583
205
23
108
-
110
13
13
57
-
1,098
1,098
75
75
95
20
280
2,217
2,181

Page| 10

4 Movement on Restricted Funds

Young
people
Link Bus Paradis
Club
Longo-
vicium
Small
Projects
Parish
Plan
Village
Vita
Environ-
ment
Welcom
- ing
Covid-
19
Orchard Total
Incoming
Resources
974 9,915 0 1,435 0 0 1,419 0 0 10,028 670 24,441
Expenditure 150 11,914 1,500 1,920 0 311 375 0 0 9,267 247 25,684
Net
Movement
824 (1,999) (1,500) (485) 0 (311) 1,044 0 0 761 423 (1,243)
Opening
Balance
619 12,854 2,120 973 775 311 1,528 146 258 575 428 20,587
Closing
Balance
1,443 10,855 620 488 775 0 2,572 146 258 1,336 851 19,344
Amounts
falling due
within 1 year
(see Note 7)
13,356 13,356
Available
Balance
1,443 (2,501) 620 488 775 0 2,572 146 258 1,336 851 5,988

5 Tangible Fixed Assets

Estimated Current Estimated Current
Asset Fund Value
Orchard
Orchard
250 trees Group
10% depreciation (restricted) 6000
Gazebo- Core fund
25% depreciation (general use) 209
6 National Lottery Grant
Celebrate National Lottery 25 Grant 750 Total Grant 975
- funded by prepaid card Spend to date 225
Available balance 750

7 Creditors Amounts falling due within one year

Village Bus, based on 52 weeks x 5 days 13,356 Less 8 Bank Holidays, at £53 per day Rolling contract delivered by Stanley Travel

Page| 11

Charity Commission Registered Number 1099801 Company Number 03879963

The Lanchester Partnership TRUSTEES’REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

August 2021

Page| 1

The Lanchester Partnership

CHARITY INFORMATION

Trustees L. Anderson
M. Atkinson
H. Edwards (Chair)
K. Edwards
S. Grady
K. Marshall Ivens
B.K. Masterman
Prof. D. Smith
Secretary K. Edwards
Treasurer D. Smith
Co. Number 03879963
Charity Commission’s registered number 11099801
Registered Office The Community Centre
Newbiggen Lane
Lanchester
Co Durham
DH7 0BP
Bankers Barclay’s Bank
6, Market Place
Durham
DH1 3ND

Page | 2

The Lanchester Partnership

Contents

Page
Trustees’ report 4,5,6
Statement of financial activities (SOFA) 7
Balance Sheet (BS) 8
Notes to the Financial Statements 9-11

Page |3

The Lanchester Partnership

TRUSTEES’REPORT FOR THE YEAR ENDED 31 MARCH 2021

Description of the charity’s trusts

The Lanchester Partnership (“the Charity”) is a registered charity, number 1099801.

The objects of the Charity are defined in Clause 3 of the memorandum of association. These were amended at the AGM in 2020 to take account of the Covid support activities being undertaken at that time.

The charity has about 200 members.

At present it works with 8 ‘working groups’

There are restricted funds for:

There is also an unrestricted Core Fund.

Trustees and governance

Trustees are responsible for the management of the Charity and are as named in the previous section Charity Information, as are the Charity’s bankers. Annually, an independent examiner inspects the accounts. This year, as every other year they have been approved without comment.

At each Annual General Meeting (‘AGM’) one third of the Trustees resign, some by rotation. New Trustees (who may have been nominated by members or by Trustees are elected at the AGM, at which all members present have a vote.

Before the AGM each year the Trustees review the overall balance of experience and skills represented on the Trustee Board, and if it is thought desirable make nominations aimed at improving some aspect of these. Most recent appointments have followed such review and nominations by Trustees.

Reserves Policy

We aim to have reserves in our Core fund approximately equal to one year’s expenditure on core funding, and reserves in the Village Link Bus account equal to one year’s expenditure on the bus. They are currently a little below that level.

Page| 4

Activities and achievements

We have been pleased to welcome one new Trustee, Lesley Anderson and continue to seek individuals with appropriate skills, knowledge and commitment to the charity. During the course of the year the Covid Group did outstanding work responding to the needs of isolated, shielding and vulnerable residents during lockdown periods. The Social Activities/Village Vita group was innovative in making socially distanced and virtual events available to residents. The Village Bus continued to operate, and with diminished numbers of passengers, was able to deliver social support by undertaking shopping trips and errands on behalf of regular users who were shielding at home.

Overall Financial Position

This remains healthy. We started the financial year with £21,518 in current cash assets and finished the year with current cash assets of £20,436. The Partnership also has fixed assets of £6,000 in orchard trees, and £209 gazebos used at events such as the Fun Run. Receipts for the year stood at: £26,059 Expenditure for the year stood at: £27,140 Core funding stands at: £1,090 - slightly above the level at the end of last year Expenditure from Core stood at: £1,767 There is now a need to increase the level of Core reserves in order to meet the target of holding one year of core expenditure in core reserves. This can be achieved by increasing the number of donations from members.

Working with Young People

There were no recorded activities for this group. £150 of the existing balance was used as a contribution to the Partnership Insurance Policy

Village Bus

Expenditure exceeded income by £1,999 primarily in consequence of the reduction in passenger numbers and donations. Fundraising events could not take place to plug the gap in income. The end of year balance has now dipped below one year’s worth of expenditure and this needs to be addressed.

Paradiso Club

There were not recorded activities for this group. £1,500 was generously used as a donation to the Community Centre to replace lost income during the pandemic.

Friends of Longovicium

A generous donation from a private individual was used to part fund extended Geophysical-surveying activity. At end of year the balance was 50% lower standing at £488.

Small Projects

There was no activity in this fund.

Parish Plan

This fund now stands at zero. There was no activity but the small balance at the start or the year was used to contribute to the insurance payment.

Environment

There was no activity in this fund, which retains a small reserve at its previous level.

Page|5

Loneliness

There was no activity in this fund. The £258 remaining will be used for work in schools and with the Young Persons Patient Group when it is safe to proceed in £2021-22.

Covid 19

Following the end of Covid restrictions this group ceased operation after a year of work. The fund saw the greatest activity within the Partnership this year with £10,027 receipts and £9,267 expenditure. There is a small residual balance of £761 and the group will consider how this should be used or if it should be retained as a contingency for future Covid related activity should an emergency need arise.

Coordination

As the name implies we often work in partnership with the Parish and County Councils and other authorities and organisations. We talk with our local MP. Members have attended formal meetings of organisations including Lanchester Parish council, mid Durham Area Action Partnership (AAP). Lanchester Community Association, PACT (Police and Community Together) NHS Healthwatch and the Clinical Commissioning Group, the Campaign to Protect Rural Lanchester and the Lanchester Medical Centre Patients’ Participation Group. There are no formal links but informal links are carefully maintained.

Informally, our individual members are also members of many other organisations.

Review of Major Risks

The Charity is a small organisation, carrying out small projects and handling fairly small amounts of money. The Trustees consider that it is not exposed to any risks that are significant in magnitude or likelihood. Moreover:

H. Edwards 30[th] August 2021

Page| 6

Statement of Financial Activities For the Year Ended 31 March 2021

Note
Incoming resources
Donations, legacies and similar incoming resources
1
Income from activities in furtherance of charitable
objectives
1
Investment income
Total Incoming Resources
Charitable Expenditure
Grants Payable in furtherance of the Charity’s
objects
Expenditure in furtherance of the Charity’s objects
2
Management and administration expenditure
3
Total Charitable Expenditure
Funds Carried Forward
Net incoming /(outgoing resources)
Surplus / (deficit) for the financial year
Total funds brought forward
Total funds carried forward
4
Unrestrict
ed Funds
2021
£
Restricted
Funds
2021
£
Total
2021
£
Total
2020
£
911
18,803 19714
16,10
4
1,107
5,328
6,345
6,632
0
0
1,928
24,131
26,059
22,736
0
0
0
22,326
1,771
1,767
25,373
27,140
24,097
161
(1,242) (1,081)
(1361)
161
(1,242) (1,081)
(1361)
928
20,588 25,516
22,87
7
1,089
19,346 20,435
21,516

Page| 7

Balance Sheet

For the Year Ended 31 March 2021

Notes
Fixed Assets
Tangible Fixed Assets
5
Current Assets
Cash at bank and in hand
…… National Lottery Grant Card
6
Prepayments and accrued income
Creditors:
Amounts falling due within one year
7
Net Assets
RESERVES
Unrestrict
ed Funds
2021
£
Restricted
Funds
2021
£
Total 2021
£
Total
2020
£
209
6,000
6,209
6,958
1,089
19,346
20,435
21,517
750
750
1,298
26,096
27,394
28,475
13,356
13,356
13,356
1,298
12,740
14,038
15,119
1,298
12,740
14,038
15,119

Page| 8

Notes to the Financial Statements

1 Incoming resources
Unrestricted Restricted Total
Total
Funds Funds
2021 2021 2021
2020
£ £ £
£
Donations 911 18,492 19,403
16,104
Income from Activities 1,017 5,638 6,656
6,632
Total Incoming Resources 1,928 24,131 26,059
2 Major Grants Awarded / Donations
Received
Source Date
£
Fund
National Lottery Grant 01/04/20 975.00 Village Vita
DCC Ref. 3724014 02/04/20 120.00 Village Bus
DCC ref. 3727619 16/04/20 5,000.00 Covid-19
DCC Ref. 3741758 22/05/20 900.00 Village Bus
Karbon Homes 22/05/20 1000.00 Covid-19
Proctor & Gamble 16/06/20 500.00 Covid-19
DCC Ref. 3763253 27/07/20 152.67 Village Bus
Sir John Knott Trust 02/09/20 2,000.00 Village Bus
DCC Ref. 3783000 28/09/20 400.00 Village Bus
DCC Ref. 3787311 07/10/20 500.00 Covid-19
DCC Com. Grant 26/10/20 4,900.00 Village Bus
Friends of
Donation 10/12/20 1,220.00 Longovicium
DCC Ref. 3850086 30/03/21 974.22 Litter Pick
National Lottery Grant 01/04/20 975.00 Village Vita
DCC Ref. 3724014 02/04/20 120.86 Village Bus
DCC ref. 3727619 16/04/20 5,000 Covid-19
DCC Ref. 3741758 22/05/20 900.00 Village Bus
Karbon Homes 22/05/20 1,000.00 Covid-19

Total Grants and Donations Received £18,642.75

Page| 9

2Analysis of Resources Expended
Expenditure in furtherance of the Charity's
objectives (Restricted Funds)
Working with young people
Lanchester Link Bus - see also note 7
Paradiso Social Club
Friends of Longovicium
Small Projects
Parish Plan
Social Activities / Village Vita
Environment
Community Orchard
Loneliness Project - Welcoming Lanchester
Covid-19
Total
3Management and administration expenses
Printing AGM
General Expenses, Stationery, etc.
Hall Hire
Lanchester Community Association
Companies House Fee
Zoom meetings
Insurance
Independent Examiner's fee
Website Renewal
Marquees and Lottery Licence
Total
Total 2021
Total 2020
£
£
0
11,914
11,728
1,500
384
1,920
309
0
0
0
0
225
1,968
0
0
97
1,285
0
6,542
9,267
0
24,973
21,916
Total 2021
Total 2020
£
£
253
292
583
205
23
108
-
110
13
13
57
-
1,098
1,098
75
75
95
20
280
2,217
2,181

Page| 10

4 Movement on Restricted Funds

Young
people
Link Bus Paradis
Club
Longo-
vicium
Small
Projects
Parish
Plan
Village
Vita
Environ-
ment
Welcom
- ing
Covid-
19
Orchard Total
Incoming
Resources
974 9,915 0 1,435 0 0 1,419 0 0 10,028 670 24,441
Expenditure 150 11,914 1,500 1,920 0 311 375 0 0 9,267 247 25,684
Net
Movement
824 (1,999) (1,500) (485) 0 (311) 1,044 0 0 761 423 (1,243)
Opening
Balance
619 12,854 2,120 973 775 311 1,528 146 258 575 428 20,587
Closing
Balance
1,443 10,855 620 488 775 0 2,572 146 258 1,336 851 19,344
Amounts
falling due
within 1 year
(see Note 7)
13,356 13,356
Available
Balance
1,443 (2,501) 620 488 775 0 2,572 146 258 1,336 851 5,988

5 Tangible Fixed Assets

Estimated Current Estimated Current
Asset Fund Value
Orchard
Orchard
250 trees Group
10% depreciation (restricted) 6000
Gazebo- Core fund
25% depreciation (general use) 209
6 National Lottery Grant
Celebrate National Lottery 25 Grant 750 Total Grant 975
- funded by prepaid card Spend to date 225
Available balance 750

7 Creditors Amounts falling due within one year

Village Bus, based on 52 weeks x 5 days 13,356 Less 8 Bank Holidays, at £53 per day Rolling contract delivered by Stanley Travel

Page| 11

CHARITY COMMISSION FOR ENGLAND AND WAIES Independent examinerfs report on the accounts Se¢tion A Independent E¥aminer's Report Report to tho tfustw members of The Lanche5ter Partnership On a¢counts fortho year and•d 31 March 2021 Charity no Ilf anyl 1099801 S•t out on pag88 I ￿pDrt to thetrustees on my exaMinat￿n of the accounts of the above ¢harrty Ilhe Tru5t'l for the year ended A5 th8 charity's trustee¥, you are respo￿lb￿ forthe preparation of Ihe accounts in ac¢ordance with the wuirements of the Charili88 Act 2011 Ilhe ACVI. Rospon$ibilitlo8 and ba8L8 of rnport I report in resped of my 8xaminats.on of t1￿ Tru5f8 accounts c8rri8d out und8r seL#ion 145 of 2011 Act and in carrwng out my exarninatitsn. I have fOl￿Wed all the apFAicable Directions given by the Charity Commission undersection 14515llbl of the Act. Ind•p•ndent (T￿ ¢harity's grixs income exceeded £250,0(M) and l am qualrfied to gxamin•r'$ statement undèrtake thè Èxaminatkyn by b8ing a qualrfied member of linsert name of applALle lited botyD. De18t81 l rfnot8ppIK&ble. I have ujmpleted my exsminalion. I confirm that no material matters have cerne to my attention in ujnnection %4ith th8 examination (other than that di8dosed below'l which uNe5 me Cause to ￿leVe that in, any material respect.. the a¢¢ounting words were not k8Pt in accordan￿ ￿lIh 8ecbon 130 of thè Charities ALt', or the accounts did not acujrd with the accounting records,. or th& acceunts did not compFy the applicab￿ requirements ¢oncemiro the form and content of account5 set out in the Charities (Accounts and Reports) Regulations 2008 olhar than any requiremant that the accounts give a IAJe and fairf view which 15 not a matter considered as part cf an i￿JePSndent examinati￿. I have no wncern$ and have ￿rne across no other matt8rs In ¢onn8Ction th the examination te whid) attention Shou￿ be drawn in this report in orderto enab￿ a w0￿r understarKling of the a¢¢ounts to be reached. 88se delete th8 worrts the brack81$ rfth8y do rn)t eppty. Signod.. Date: 13 A McArdl8 Relevant prof•531onal qu¥lificatlonlsl or b)dy IER O¢t 2018