2020-08-31-accounts

Trustees' Annual Report for the period

	Period start date	Period start date			Period end date	Period end date
	Day	Month	Year		Day	Month	Year
From	01	09	2019	To	31	08	2020

Reference and administration details

Charity name Roche Learning Village Partnership

Other names charity is known by RLVP

Registered charity number (if any) 1101266 Charity's principal address C/o Roche CP School Fore Street, Roche St Austell Postcode PL26 8EP

Names of the charity trustees who manage the charity

1 2 4 10 11 12 13 14 15 16 17 18 19 20	Trustee name	Office (if any)	Dates acted if not for whole **year **	Name of person (or body) entitled to appoint trustee (ifany)
	Emma Doble	Chairperson	05.11.2020 - onwards
	Alison Wootton
	LesleyGould
	Zac Bishop
	Jeremy Walden	Whistleblower/ Safeguarding
	AnthonyO’Mahony		05/11/2020 onwards
	Cath Oliver	Chairperson	01/09/2019 – 05/11/2020
	Names of the trustees for the charity, if any, (for example, any custodian trustees)
	Name		Dates acted if not for whole year

Names and addresses of advisers (Optional information)

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Type of advisor Name Address	Type of advisor Name Address	Type of advisor Name Address
Accountant	Robert Brittain	Newquay, Cornwall

Name of chief executive or names of senior staff members (Optional information)

Helen Jolliffe, RLVP Manager and Financial Administrator

Structure, governance and management

Description of the charity’s trusts

Type of governing document

Constitution adopted on 1[st] October 2002

(eg. trust deed, constitution) Association How the charity is constituted (eg. trust, association, company) Trustees are appointed or re-appointed at the Annual General Meeting. Trustee selection methods

(eg. appointed by, elected by)

Additional governance issues (Optional information)

You may choose to include additional information, where relevant, about:

• Policies and procedures adopted for the induction and training of trustees.

• The charity’s organisational structure and any wider network with which the charity works.

• Relationship with any related parties.

• Trustees’ consideration of major risks and the system and procedures to manage them.

There are over 33 policies & procedures in place, including a Child Protection Policy, Health & Safety & Equal Opportunities Policy. Enhanced DBS checks are carried out prior to employment, trusteeship or joining the committee, with EY2 forms being completed for Ofsted purposes, when joining as a committee member and/or as the Nominated Person. References are gained before employment commences. These checks are carried out in line with statutory requirements.

The childcare centre is OFSTED approved for children aged 0 to 8 years.

The RLVP always strive to build strong bonds with outsides agencies and professionals, to provide the best quality of care and education for our children and families. The partnership work very closely with the local primary school and have forged strong working relationships with the Headteacher and School Governors. The Headteacher remains a trustee of the partnership and acts as the charities whistleblower and safeguarding representative.

The RLVP Manager aims to safeguard the staff, children and visitors who may attend any of our facilities on the school site, through risk assessments, site safety surveys, ongoing staff training and development.

Objectives and activities

Summary of the objects of the charity set out in its governing document

Advance the education of the residents of the Parish of Roche and its environs (the area of benefit) by providing and assisting in the provision of facilities for education and childcare.

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Operation of all day childcare for 0 - 4-year children, during school term Summary of the main time, and “after-school” and “holiday clubs” for up to 11 year olds, for 50 activities in relation to these weeks of the year. Encouraging parents and carers to re-train or return to objects work by offering affordable childcare costs and being able to signpost families to other professionals for support and guidance if required.

Additional details of objectives and activities (Optional information)

You may choose to include further statements, where

relevant, about:

• Policy on grantmaking

• Policy programme related investment

The Partnership aims to provide strong links and relationships between the Childcare Centre and parents / carers, and welcome any suggestions, improvements, ideas, or visits that would ultimately benefit the children in their care and their families.

The partnership aims to support the local community as much as possible.

• Contribution made by Volunteers

Achievements and performance

Summary of the main The continuation of the childcare centre’s excellent reputation, dedication achievements of the charity and high-quality standard of care within the ‘clay’ community, during what during the year has been an extremely difficult year, having lived through the covid pandemic since March 2020, has a been a major accomplishment. Many settings have closed.

Roche Pebbles remained open throughout the pandemic lockdown ensuring that key workers were able to continue with their valuable work in supporting and helping the community and families in need. Many staff had to be furloughed, due to a significant decrease in childcare numbers, but a dedicated team of 7 staff remained on site ensuring that the key worker children were safely cared for.

New risk assessments and control measures were put into place to ensure that everyone remained as safe as possible throughout this time. Costs increased significantly, due to purchasing supplementary cleaning supplies, additional PPE, whilst ensuring that the staff placed onto the furlough scheme received a ‘top up” of 20% to ensure their wages remained sustainable, and those continuously working, were appropriately rewarded financially.

Due to the RLVP having cash reserves, the trustees were able to ensure that all staff received fair pay, supporting everyone both financially and mentally.

The setting received payments from Cornwall Council in the form of continuous childcare funding. This helped to reduce the financial loss for the year. Microsoft TEAMS meetings, alongside Early Years Advisors, were regularly attended by the manager to ensure that the setting remained compliant and fully informed of the ongoing and changing situation throughout the pandemic.

Childcare numbers increased steadily from June 2020 (in line with the gradual re-opening of Early Years settings), but uptake remained lower than previous years. This was witnessed across the county.

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Financial review

Brief statement of the As of year end 31/08/20 the RLVP held cash at bank of £336,636, the charity’s policy on reserves bulk of which is a result of good financial management, tight control of charity funds, the support from Cornwall Council with the continuous funding support and the government through their furlough scheme. The RLVP’s restricted childcare funds are appropriately allocated towards the maintenance and further development of the centre and improving the outcomes for our children. Staff wages and salaries increases were placed on hold but will be revised in April 2021, in line with the living wage increase and hopefully stability of the future. Funding needs to be set aside for future expenses such as maintenance, continuous training and progression of the staff and setting. Staff and parents need the reassurance that Pebbles has a future and can support families for years to come. The Forest school and sensory room require resources, equipment, and further training for staff (particularly with regards to the Forest School). Both additions to Pebbles will hopefully attract future families to the setting. Outdoor play and learning remain a vital aspect of a child’s positive mental well-being and development and the quietness of the sensory room provides the perfect room for small group work, including speech and language support and phonics etc.

The Reserve Policy highlights the need for such a cash reserve in order to be able to continue with our charitable aims and continue to move forward into the future.

Details of any funds materially in deficit

Not applicable

Further financial review details (Optional information)

You may choose to include additional information, where relevant about:

Our main source of income has been the LEA grant funding for the preschool children, two year old funding and parental fees. Early Years Pupil Premium is also received for eligible 3 – 4 year olds and is spent accordingly.

• The charity’s principal sources of funds (including any fundraising).

• Our main expenditure is staff costs. We constantly monitor performance

• • How expenditure has through the settings ‘Self Evaluation, ‘Action Plans,’ staff supervisions and attend regular training to employ high quality staff. Due to the

• supported the key objectives unstable climate and ongoing pandemic, staff levels have decreased

• of the charity. slightly with the waiting list for 2-year-olds dropping slightly also. Parents

• • Investment policy and have expressed concerns relating to sending their child/ren to nursery at objectives including any this moment in time. Hopefully as confidence grows, vaccinations ethical investment policy increase and the opening of the country extends, so will attendance. The adopted. pre-school room is extremely busy!

Funds will be required in the future to continue to support the increase in salaries and pensions. Ofsted and the Department for Education have also stated that staff qualifications should be at a higher level which will undoubtedly incur a higher hourly rate in order to attract appropriate candidates.

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Licences and membership fees are on the increase especially with regards to using computer programmes and software. Utility charges are also ever increasing. The manager sources new suppliers regularly in order to gain best value for money. PPE and cleaning products have risen in price dramatically!

The Childcare Centre is continuing to purchase new equipment and resources due to general ‘wear and tear.’ The garden is constantly being developed to meet the needs of the children. Restricted childcare funding helps towards these costs.

There has been no change to the agreement between Cornwall Council and the RLVP with regards to rent. The RLVP are currently still responsible for all maintenance and repairs to the building in lieu of rent charges. However due to the primary school having joined the Truro and Penwith Academy Trust, and the amended land ownership, Cornwall County (who remain the landlord to the RLVP) are looking into reassessing the rental agreement. There is still no update regarding this matter.

The RLVP are continuing to support the local yoga group and provide a room within the childcare centre on a weekly basis.

Other optional information

Future Plans

Roche Pebbles Childcare Centre

To continue to promote the benefits of attending forest school sessions at Pebbles and to further train staff within this area. The great work of our Senco for children with developmental delay or additional needs is also being promoted widely, particularly as the referral process to access outside agencies and professional support is such a long and slow procedure.

The RLVP will continue to work closely with other professionals and outside agencies within the setting to support the children in their care.

The Childcare Centre will continue to be promoted to remain a valuable facility for the community.

Seeking new ways in which the community can be supported in addition to the childcare centre.

Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) edoble Full name(s) Mrs Emma Doble Position (eg secretary, chair, Chair etc)

Date 08th July 2021

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ROCHE LEARNING VILLAGE PARTNERSHIP

STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 31 AUGUST 2020

			Unrestricted	Restricted	Total	Total
			Funds	Funds	2020	2019
		Notes	£	£	£	£
A	Incoming Resources
	Incoming Resources from charitable activities
	Childcare and grants	3	94,647	152,000	246,647	249,784
	Total Incoming Resources		94,647	152,000	246,647	249,784
B	Resources Expended
	Costs of generating funds
	Charitable Activities	4	99,441	155,046	254,487	238,877
	Governance Costs		735	0	735	735
	Total Resources expended		100,176	155,046	255,222	239,612
	Net incoming resources and movement in funds		-5,529	-3,046	-8,575	10,172
D	Reconciliation of funds
	Total Funds brought forward		328,694	32,397	361,091	350,919
	Total Funds carried forward		323,165	29,351	352,516	361,091

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ROCHE LEARNING VILLAGE PARTNERSHIP

BALANCE SHEET

31 August 2020

Note A FIXED ASSETS Tangible Assets 8 TOTAL FIXED ASSETS B CURRENT ASSETS Cash at Bank Cash in hand TOTAL CURRENT ASSETS C LIABILITIES Creditors:Amount falling due within one year 10 NET CURRENT ASSETS NET ASSETS D THE FUNDS OF THE CHARITY RESTRICTED INCOME FUNDS TOTAL UNRESTRICTED INCOME FUNDS TOTAL CHARITY FUNDS 11	2020 2019 £ £ £ £ 37,757 32,053 37,757 32,053 336,556 329,382 80 80 336,636 329,462 21,877 425 314,759 329,037 352,516 316,091 29,351 32,397 323,165 328,694 352,516 361,091	2020 2019 £ £ £ £ 37,757 32,053 37,757 32,053 336,556 329,382 80 80 336,636 329,462 21,877 425 314,759 329,037 352,516 316,091 29,351 32,397 323,165 328,694 352,516 361,091
		316,091
		32,397 328,694
		361,091

These financial statements were approved by the trustees on…………. and are signed on their behalf by :

Mrs Emma Doble

Chairperson

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ROCHE LEARNING VILLAGE PARTNERSHIP

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 August 2020

1. ACCOUNTING POLICIES

Basis of accounting

The financial statements have been prepared under the historical cost convention and in accordance with the statement of Recommended Practice "Accounting and Reporting by Charities" (SORP 2005) and the Charities Act 1993.

Grants

Grants and other resources are included in the Statement of Financial activities when the organisation is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Expenditure

All expenditure is accounted for on an accruals basis and has been classifed under headings that aggregate all costs relating to that category.

Depreciation

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful econimic life of that asset as follows:

• Play equipment 25% reducing balance Refurbishment costs - 4% straight line

2. REFURBISHMENT COSTS

Refurbishment costs have been depreciated consistent with the provisions of the 25 year lease.

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ROCHE LEARNING VILLAGE PARTNERSHIP

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 August 2020

3.INCOMING RESOURCES FROM CHARITABLE ACTIVITIES

Childcare and Grants Childcare fees and Rents Grants- EYDCP Cornwall CC 4.COSTS OF GENERATING FUNDS Childcare Support Costs Management Insurance Independent examination Security Cleaning	Unrestricted Restricted Funds Funds £ £ 94,647 0 0 152,000 94,647 152,000 Activities Support Undertaken Costs Directly £ £ 227,404 27,818 2020 £ 21,394 1,710 220 397 4,097 27,818	2020 2019 £ £ 94,647 122,993 152,000 126,792 246,647 249,785 Total Total 2020 2019 £ £ 255,222 239,613 2019 £ 21,416 Income generated 1,549 Income generated 220 Income generated 260 Income generated 8,212 Income generated 31,657	2019 £ 122,993 126,792
			249,785
			Total 2019 £ 239,613

5.One trustee received an emolument of £8238 during the year

6.STAFF COSTS AND EMOLUMENTS

Gross wages and Salaries Employers National Insurance Contribution Less Furlough payments received	Total 2020 £ 243,882 8,132 252,014 27,359 224,655	Total 2019 £ 199,739 6,985
		206,724

No employee received emoluments of over £60,000 during the year (2019 Nil) Page 6

ROCHE LEARNING VILLAGE PARTNERSHIP

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 August 2020

7.EMPLOYEE STATISTICS

7.EMPLOYEE STATISTICS
2020 The average number of staff employed by the charity during the financial year amounted to 17 8.TANGIBLE FIXED ASSETS Equipment Buildings Total 2020 £ £ £ ASSET COST Balance brought forward 36,276 47,327 83,603 Additions 1,347 9,179 10,526 Balance carried forward 37,623 56,506 94,129 ACCUMULATED DEPRECIATION Balance brought forward 28,744 22,806 51,550 Charge for the year 2,562 2,260 4,822 Balance carried forward 31,306 25,066 56,372 NET BOOK VALUE Brought forward 7,532 24,521 32,053 Carried forward 6,317 31,439 37,757 10.CREDITORS:Amounts falling due within one year 2020 £ Accruals Accountancy 425 Payments in Advance Cornwall Council Grant 21,452 21,877	2019 17
	Total 2019 £ 75,811 7,792
	83,603
	47,146 4,404
	51,550
	28,665
	32,053
	2019 £ 425 -
	425

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ROCHE LEARNING VILLAGE PARTNERSHIP

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 August 2020

Note 11 Restricted Income Fund Surestart Child Centre Refurbishment Other Unrestricted Income Funds Other	Fund Balance B/Fwd £ 31,001 1,396	Incoming Resources £ 152,000 0	Outgoing Resources £ 155,046 A 0 B 155,046 100,176 C 255,222	Fund Balance C/Fwd £ 27,955 1,396 29,351 323,165 352,516	Analysis of Assets & Liabilites Tangible Assets Net Current Assets/Liabilities £ £ 17,382 10,573 14,055 -12,659 31,437 -2,086 6,320 316,845 37,757 314,759	Analysis of Assets & Liabilites Tangible Assets Net Current Assets/Liabilities £ £ 17,382 10,573 14,055 -12,659 31,437 -2,086 6,320 316,845 37,757 314,759	Analysis of Assets & Liabilites Tangible Assets Net Current Assets/Liabilities £ £ 17,382 10,573 14,055 -12,659 31,437 -2,086 6,320 316,845 37,757 314,759	Analysis of Assets & Liabilites Tangible Assets Net Current Assets/Liabilities £ £ 17,382 10,573 14,055 -12,659 31,437 -2,086 6,320 316,845 37,757 314,759
								£ 10,573 -12,659 -2,086 316,845 314,759
	32,397 328,694	152,000 94,647				31,437 6,320
	361,091	246,647				37,757

Note

• A. This fund was created by grant to refurbish the child centre and provided for moveable equipment within it. A lease for the child centre is the subject of ongoing negotiation.

All refurbishment costs are depreciated at 4% straight line.

• B. This fund represents the undepreciated portion of fixed assets acquired from grants made for start-up purposes.

• C. These funds represent grants and surpluses from charitable income-generating activities.

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DO NOT REARRANGE THE LAYOUT OF THIS AS IT FEEDS INTO OTHE

Roche Learning Village partnership

Note 6a		2019/20
Cleaning Costs		100% Support		4097.30
					**Adult care **	Childcare
				100%		4097.30
				Totals
		Gross pay		22204.08
		NIErs		1877.44
				24081.52
		Governance
20.6941		15x£20.69		310.35
				23771.17
						100%
		90% Support		21394.05		21394.05
		10%Direct		2377.12
Total Support				25491.35
Total Direct				2377.12
						100%
Insurance				1710.44		1710.44
Ofsted				220		220.00
Security				396.52		396.52
Totals					0.00	27818.31
Governance
	Helen Jollife			310.35
	Accountant			425.00
				735.35
Average staff				17
4	Wage
	Gross Pay		22204.08
	Employee NI
	Employers	NI	1901.64
	Total employers NI for year		8132.00

R SHEETS 100°/o 100°/. 27818.31 27818.31

Roche Learning Village Partnership Year end 31st August 2020

Extended Trial Balance Play equipemnt / assets Per accounts Provision for dep'n Income from Childcare " CCC " Sundry " Dennison Centre Grants : (Garden) Profit on Sale of Pcs Cost of furtherance of organisations objects Restricted funds EYPP Heating / utilities Staff costs Other costs Other costs Depn Insurance Refreshments Renewals & repairs Extension costs Management & Office Admin Office costs Legal & professional Bank accounts Cash in hand Creditor Funds Surplus	P&L DR CR DR CR DR Cr CR DR CR DR CR DR CR OPENING BALANCE BANK ACCOUNT CREDITOR Creditor DEBTOR JOURNAL EXPENSE INCOME BALANCE SHEET 32053.59 10525.93 37757.33 4822.19 87957.93 87957.93 173451.65 21451.94 151999.71 6689.23 6689.23 0.00 0.00 0.00 3046.68 3046.68 0.00 6725.40 6725.40 223507.76 223507.76 2400.24 4822.19 7222.43 2689.04 2689.04 1710.44 1710.44 1086.35 1086.35 6046.12 6046.12 1925.77 1925.77 1261.99 425.00 425.00 1261.99 329381.86 295457.62 288284.53 336554.95 80.00 80.00 425.00 425.00 425.00 21451.94 21876.94 361090.45 352515.34 361515.45 361515.45 556383.34 556383.34 850.00 850.00 0.00 26274.13 26274.13 255221.98 246646.87 0.00 0.00 0.00 Loss -8575.11 246646.87 374392.28 374392.28	P&L DR CR DR CR DR Cr CR DR CR DR CR DR CR OPENING BALANCE BANK ACCOUNT CREDITOR Creditor DEBTOR JOURNAL EXPENSE INCOME BALANCE SHEET 32053.59 10525.93 37757.33 4822.19 87957.93 87957.93 173451.65 21451.94 151999.71 6689.23 6689.23 0.00 0.00 0.00 3046.68 3046.68 0.00 6725.40 6725.40 223507.76 223507.76 2400.24 4822.19 7222.43 2689.04 2689.04 1710.44 1710.44 1086.35 1086.35 6046.12 6046.12 1925.77 1925.77 1261.99 425.00 425.00 1261.99 329381.86 295457.62 288284.53 336554.95 80.00 80.00 425.00 425.00 425.00 21451.94 21876.94 361090.45 352515.34 361515.45 361515.45 556383.34 556383.34 850.00 850.00 0.00 26274.13 26274.13 255221.98 246646.87 0.00 0.00 0.00 Loss -8575.11 246646.87 374392.28 374392.28	P&L DR CR DR CR DR Cr CR DR CR DR CR DR CR OPENING BALANCE BANK ACCOUNT CREDITOR Creditor DEBTOR JOURNAL EXPENSE INCOME BALANCE SHEET 32053.59 10525.93 37757.33 4822.19 87957.93 87957.93 173451.65 21451.94 151999.71 6689.23 6689.23 0.00 0.00 0.00 3046.68 3046.68 0.00 6725.40 6725.40 223507.76 223507.76 2400.24 4822.19 7222.43 2689.04 2689.04 1710.44 1710.44 1086.35 1086.35 6046.12 6046.12 1925.77 1925.77 1261.99 425.00 425.00 1261.99 329381.86 295457.62 288284.53 336554.95 80.00 80.00 425.00 425.00 425.00 21451.94 21876.94 361090.45 352515.34 361515.45 361515.45 556383.34 556383.34 850.00 850.00 0.00 26274.13 26274.13 255221.98 246646.87 0.00 0.00 0.00 Loss -8575.11 246646.87 374392.28 374392.28
	0.00 0.00 0.00 Loss	-8575.11 246646.87
			374392.28 374392.28

Fixed Assets

Roche Learning Village partnership

2019/20			Cost		Additions	Sales	Depn To date	Depn To date	Total		NBV C/f		NBV B/f
								This Year
Refurbishment		4%SL		41,627			22,580	1,665		24245	17,382		19,047
										0
2018/19								0		0	-		0
		Restricted Funds -Sensory Ro		5700			228	228		456	5,244		5,472
2019/20		Extension			8721.72			349		349	8,373
		Sensory Room			456.91			18		18	439
Equipment		25%Reducing		19076			18765	78		18843	233		311
	Mar-10	Printer & Desk		336			303	33		336	-		33
2013/14	Sept	Sofa		150			133	17		150	-		17
Nov		Feeding Chairs		262			234	28		262	-		28
July		Steamer		387			347	40		387	-		41
May		PC Upgrade		350			314	36		350	-		36
Dec		New Heater		376			337	39		376	-		39
2014/15							0	0		0	-		-
October		Steamer		118.99			94	25		119	-	0	25
		Restricted- Laminator		103.99			82	22		104	-	0	22
December		Chairs		156.89			124	33		157	-	0	33
		Toddlers equipment		278.49			220	58		278		0	58
March		Water Tray		136.74			108	29		137	-	0	29
		Posters and Printer		395.78			313	21		334		62	83
		Scooters and Trikes		519.15			410	27		437		82	109
		Instruments		292.8			232	15		247		45	61
April		Sensory Equipment		181.06			143	38		181		0	38
		Shedsx2		269.9			213	14		227		43	57
July		Washing machine		405.87			320	22		342		64	86
August		2 Pcs		376.97			299	19		318		58	78
2015/16								0		0	-		-
October		Cushions		90.45			80	9		89		0	10

Ipad December Ceiling blind January Baby Monitor Feb Cot bed March Cot bed March Telephones March Sleep beds August Storage Unit 2016/7 Storage Unit Other 2017/18 Bookcase Notebook Tables and chairs Play equipment 2018/9 Restricted- Scooters Sofa and Tub Kindle and chairs Hoover Microwaves and oven 2019/20 Microwaves speakers etc CCTV Telephones Total Equipment Grand Total	219.00 151 17 168 51 68 228.65 137 23 160 69 92 89.99 90 0 90 0 - - 484.00 331 38 369 115 153 484.00 276 52 328 156 208 89.99 62 28 90 0 - 28 65.02 44 21 65 0 21 136.79 94 11 105 32 43 0 0 - - 5918.53 3414 626 4040 1,878 2,505 335.94 84 63 147 189 252 160 40 30 70 90 120 953.7 238 179 417 537 715 755 189 142 331 424 566 0 0 1002.00 251 188 439 563 752 231.93 58 43 101 130 174 213.60 53 40 93 121 160 199.99 50 37 87 112 150 444.97 110 83 193 252 334 222.94 56 56 167 874.37 219 219 656 249.99 62 62 187
	36,277 1,347 0 28,743 2,562 31,305 6,318 7,534
	83,604 10,526 0 51,551 4,822 56,373 37,756 32,053
	0 37,757

ROCHE LEARNING VILLAGE PARTNERSHIP

STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 31 AUGUST 2018

Journals

£ £ 1 Creditors Other expenses PSA Repairs and renewals 0 0 Owed to Helen

2 Bank balance Other Income

Interest earned 2018

Independent examiner’s report to the Trustees of Roche Learning Village Partnership

This report on the accounts of the Partnership for the year ended 31[st] August 2020 is in respect of an examination carried out under s.43 of the Charities Act 1993 (‘the Act’). The accounts are set out on page 3 to 8.

Respective responsibilities of the Trustees and the examiner.

As the Trustees of the Partnership you are responsible for the preparation of the accounts; you consider that the audit requirement of section 43(2) of the Act does not apply. It is my responsibility to state on the basis of procedures specified in the General Directions given by the Charity Commissioners whether particular matters have come to my attention.

Basis of this report.

My examination was carried out in accordance with the General Directions given by the Charity Commissioners under section 43(7)(b) of the Act. That examination includes a review of the accounting records kept by the Partnership and a comparison of the accounts with those records. It also includes considering any unusual items or disclosures in the accounts and seeking any explanations from you as the Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

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Independent examiner’s statement.

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 41 of the act: and

• To prepare accounts which accord with the accounting records and comply with the accounting requirements of the Act 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.

R .V. Brittain.

CIPFA

R & H Accountancy Services. 7, Aylwin Close Newquay TR7 3EF

09February 2021

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