Registered Charity Number: 1105112
CHECKPOINT CHRISTIAN YOUTH TRUST
TRUSTEES’ REPORT
AND
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
CHECKPOINT CHRISTIAN YOUTH TRUST
CONTENTS
| Page | |
|---|---|
| Reference and administrative information | 1 |
| Trustees’ Report | 2 – 3 |
| Statement of financial activities | 4 |
| Balance sheet | 5 |
| Notes to the financial statements | 6 - 9 |
CHECKPOINT CHRISTIAN YOUTH TRUST
REFERENCE AND ADMINISTRATIVE INFORMATION
Trustees Roger John Wiebkin Richard John Mansell Tirzah Jones Lorna Ruth Mark Roberts Sharon Roberts Beth Stark Rosemary Parsonage Registered Charity Number 1105112 Principal Office Fairacre Canon Pyon Hereford HR4 8PL Independent Examiner Bowdon Accounting Services Bartle House Oxford Court Manchester M2 3WQ
1
CHECKPOINT CHRISTIAN YOUTH TRUST
TRUSTEES’ REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 August 2024. The trustees have adopted the provisions of 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 (FRS 102) (effective 1 January 2019).
OBJECTS
The principal objects contained in this declaration are:
-
To advance the Christian faith particularly amongst children and young people in schools, colleges, other educational establishments, churches and Christian organisations in Herefordshire and elsewhere
-
To advance education in accordance with Christian principles in the said locality and elsewhere
ORGANISATION
The charity is governed by a declaration of trust dated 12 July 2004 (as amended on 20 October 2022).
REVIEW OF THE PERIOD AND FUTURE PROSPECTS
In May 2024, Hannah Kelsall was appointed as Checkpoint’s Schools’ Worker for Herefordshire. A Commissioning Service was held at Leominster Baptist Church with four local pastors participating. The event also marked Checkpoint’s 20th anniversary, and Peter Dennis, the charity’s founder, shared a moving reflection on its journey. It was encouraging to have all four of Checkpoint’s workers (Peter, Joe, Steven, and Hannah) present to celebrate this milestone.
Supported by Peter Dennis and others, Hannah quickly settled into her new role, bringing her own insights and creativity to collective worship sessions, Spotlight after-school clubs and RE lessons. By the end of the year, her work had expanded to 19 schools across Herefordshire.
In Shropshire, Checkpoint’s work continued to strengthen, with visits to 8 primary schools and one secondary school. A range of assemblies, after-school clubs and RE lessons were delivered, reflecting growing interest and engagement from schools.
The Trustees remain deeply grateful for the ongoing support of individuals and churches, who are kept informed through prayer letters and newsletters. Such support is integral to the charity’s mission and sustainability.
The reserves of the charity were £21,395 (2023: £18,284) at the end of the period. The trustees regularly review the level of reserves held by the charity and are satisfied that they are appropriate to its current circumstances.
2
STATEMENT OF TRUSTEES’ RESPONSIBILITIES
Charity law requires the trustees to prepare financial statements for each financial period which show the state of affairs of the charity and of the income and expenditure of the charity for that period. In preparing those financial statements the trustees should:
-
Select suitable accounting policies and apply them consistently
-
Make judgements that are reasonable and prudent
-
State whether applicable accounting standards and statements of recommended practice have been followed, subject to any departure disclosed and explained in the financial statements
-
Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in existence
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the requirements of the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
07/25/2025
This report has been approved by the Board of Trustees on ……………….
Signed on behalf of the Trustees:
|
________ Roger John Wiebkin Chair
3
CHECKPOINT CHRISTIAN YOUTH TRUST
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024
| Note Income from: Donations and legacies Investments Total income Expenditure on: Charitable activities 2 Governance costs 2 Total expenditure Net Income for the year Reconciliation of funds: Total funds brought forward Total funds carried forward |
Unrestricted Funds £ 45,188 205 45,393 41,681 600 42,281 3,111 18,284 21,395 |
Restricted Funds £ - - - - |
Total Funds 2024 £ 45,188 205 45,393 41,681 600 42,281 3,111 18,284 21,395 |
Total Funds 2023 £ 39,692 181 39,873 40,565 720 41,285 (1,412) 19,696 18,284 |
|---|---|---|---|---|
The notes form part of these financial statements
4
CHECKPOINT CHRISTIAN YOUTH TRUST
BALANCE SHEET AS AT 31 DECEMBER 2024
| Note Current Assets Debtors 5 Cash at bank and in hand |
Total Funds 31-Dec-2024 Total Funds 31-Dec-2023 £ £ 923 1,559 21,096 17,445 |
|---|---|
| Creditors:Amounts falling due within on year 6 |
22,018 19,004 (622) (720) |
| Net current assets | 21,396 18,284 |
| Total assets less current liabilities | 21,396 18,284 |
| Funds Unrestricted Funds 7 Restricted Funds 7 |
21,395 18,284 - - |
| Total funds | 21,395 18,284 |
| 07/25/2025 |
The financial statements were approved by the Board of Trustees and authorised for issue on …....................... and were signed on their behalf by :
…........................................
Roger John Wiebkin Chair
The notes form part of these financial statements
5
CHECKPOINT CHRISTIAN YOUTH TRUST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1 Accounting Policies
Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Statement of Recommended Practice 'Accounting and Reporting by Charities' (Charities SORP FRS 102), as issued by the Charity Commission.
Cash flow statement
The Management Committee has taken advantage of the exemption available under Financial Reporting Standard 1 (Revised 1996) from preparing a cash flow statement, on the grounds that the charity qualifies as small.
Fund accounting
Unrestricted funds are funds that are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Designated funds are unrestricted funds that have been earmarked by the Management Committee for particular purposes. While designated for specific uses, these funds remain under the control of the trustees and can be reallocated.
Restricted funds are funds subject to specific conditions imposed by the donor or arising from the terms of a particular appeal. They may only be used for the purposes specified by the donor or appeal terms.
Incoming resources
All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is entitled to the income, receipt is probable, and the amount can be measured with reasonable accuracy.
The following specific policies apply to particular categories of income:
Voluntary income — includes grants, donations, and gifts, and is recognised in full in the SoFA when receivable. Grants that are not subject to specific performance conditions are recognised when the charity becomes unconditionally entitled to the income.
Donated services and facilities — are recognised at their estimated value to the charity, where this can be measured reliably. The value of services provided by volunteers is not included in these financial statements due to the difficulty in quantifying this contribution.
Investment income — is recognised when receivable.
Income from charitable activities — is recognised when earned. This includes grants and contracts for services where income is recognised as the charity earns the right to consideration through performance of specific activities or delivery of services.
6
CHECKPOINT CHRISTIAN YOUTH TRUST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1 Accounting Policies (continued)
Resources expended
Expenditure is recognised on an accrual basis when a liability is incurred. It includes any VAT that is not recoverable, which is reported as part of the related expenditure category.
The principal categories of expenditure are:
Charitable activities – these are the costs directly related to the provision of the charity’s services and activities for its beneficiaries. This includes both direct costs and an appropriate share of support and overhead costs necessary to deliver the activities.
Governance costs – these include the costs associated with the governance of the charity and compliance with constitutional and statutory requirements. They typically include audit or independent examination fees and costs relating to strategic oversight and trustee meetings.
Pension costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the pension scheme are accounted for in the period to which they relate.
Fixed assets
The charity had no tangible or intangible fixed assets at the year end. No capital additions were made during the year, and no disposals or depreciation charges arose (2024: £nil; 2024: £nil).
Cash at bank and in hand
Cash at bank and in hand includes cash and short-term, highly liquid investments that are readily convertible to known amounts of cash and are subject to an insignificant risk of changes in value. These investments typically have a maturity of three months or less from the date of acquisition or from the opening of the deposit or similar account.
7
CHECKPOINT CHRISTIAN YOUTH TRUST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
| 2 Resources expended Charitable expenditure Salaries (incl pensions) (Note 4) Travel - other Property rent Software Insurance Administration fees Books and other materials Advertising Travel - trustee Steven Jones Postage and stationery Governance costs Independent examiner’s fee |
Unrestricted funds £ 29,411 3,892 1,260 627 312 1,368 415 529 448 3,150 270 41,681 600 |
Restricted funds £ - - - - - - - - - - - - - |
Total funds 2024 £ 29,411 3,892 1,260 627 312 1,368 415 529 448 3,150 270 41,681 2024 £ 600 |
Total funds 2023 £ 31,102 2,334 1,570 1,140 285 870 376 120 231 2,357 180 40,565 2023 £ 720 |
|---|---|---|---|---|
3 Taxation
As a registered charity, the Trust is generally exempt from Income Tax, Corporation Tax and Capital Gains Tax.
4 Employee information
| Wages and salaries Social Security costs Pension contributions Average number of full-time equivalent employees |
2024 £ 29,022 - 389 29,411 No. 2 |
2023 £ 30,565 - 537 31,102 No. 2 |
|---|---|---|
8
CHECKPOINT CHRISTIAN YOUTH TRUST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
5 Debtors
| Income tax recoverable Creditors:amounts falling due within one year Independent examiner fee payable NIC Payable |
2024 £ 923 2024 £ 600 22 622 |
2023 £ 1,559 2023 £ 720 - 720 |
|---|---|---|
6 Creditors:amounts falling due within one year
7 Analysis of funds
| Unrestricted funds General funds |
Balance at 01 January 2024 £ 18,284 |
Income £ 45,393 |
Expenditure £ (42,281) |
Balance at 31 December 2024 £ 21,395 |
|---|---|---|---|---|
8 Independent examiner's fees
The independent examiner's remuneration amounts to an independent examiner's fee of £600 (2023 - £720)
9 Trustee's remuneration and expenses
During the year, the charity reimbursed the following trustees for expenses incurred on behalf of the church:
-
Tirzah Jones, trustee, was reimbursed £448 (2023: £231) for travel and ministry-related expenses.
-
Roger Wiebkin, trustee, was reimbursed £275 (2023: £Nil) for travel and ministry-related expenses. In addition, receipts totalling £560 were collected and passed through by the trustee on behalf of the charity.
No trustees received any remuneration or other benefits for their role as trustees during the year (2023: £nil). No trustee had any personal interest in contracts or transactions entered into by the charity during the year.
10 Transactions involving a staff member
During the year, operational transactions were recorded in the name of an employee of the charity responsible for managing funds related to church activities.
9
Registered Charity Number: 1105112
CHECKPOINT CHRISTIAN YOUTH TRUST
TRUSTEES’ REPORT
AND
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
CHECKPOINT CHRISTIAN YOUTH TRUST
CONTENTS
| Page | |
|---|---|
| Reference and administrative information | 1 |
| Trustees’ Report | 2 – 3 |
| Statement of financial activities | 4 |
| Balance sheet | 5 |
| Notes to the financial statements | 6 - 9 |
CHECKPOINT CHRISTIAN YOUTH TRUST
REFERENCE AND ADMINISTRATIVE INFORMATION
Trustees Roger John Wiebkin Richard John Mansell Tirzah Jones Lorna Ruth Mark Roberts Sharon Roberts Beth Stark Rosemary Parsonage Registered Charity Number 1105112 Principal Office Fairacre Canon Pyon Hereford HR4 8PL Independent Examiner Bowdon Accounting Services Bartle House Oxford Court Manchester M2 3WQ
1
CHECKPOINT CHRISTIAN YOUTH TRUST
TRUSTEES’ REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 August 2024. The trustees have adopted the provisions of 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 (FRS 102) (effective 1 January 2019).
OBJECTS
The principal objects contained in this declaration are:
-
To advance the Christian faith particularly amongst children and young people in schools, colleges, other educational establishments, churches and Christian organisations in Herefordshire and elsewhere
-
To advance education in accordance with Christian principles in the said locality and elsewhere
ORGANISATION
The charity is governed by a declaration of trust dated 12 July 2004 (as amended on 20 October 2022).
REVIEW OF THE PERIOD AND FUTURE PROSPECTS
In May 2024, Hannah Kelsall was appointed as Checkpoint’s Schools’ Worker for Herefordshire. A Commissioning Service was held at Leominster Baptist Church with four local pastors participating. The event also marked Checkpoint’s 20th anniversary, and Peter Dennis, the charity’s founder, shared a moving reflection on its journey. It was encouraging to have all four of Checkpoint’s workers (Peter, Joe, Steven, and Hannah) present to celebrate this milestone.
Supported by Peter Dennis and others, Hannah quickly settled into her new role, bringing her own insights and creativity to collective worship sessions, Spotlight after-school clubs and RE lessons. By the end of the year, her work had expanded to 19 schools across Herefordshire.
In Shropshire, Checkpoint’s work continued to strengthen, with visits to 8 primary schools and one secondary school. A range of assemblies, after-school clubs and RE lessons were delivered, reflecting growing interest and engagement from schools.
The Trustees remain deeply grateful for the ongoing support of individuals and churches, who are kept informed through prayer letters and newsletters. Such support is integral to the charity’s mission and sustainability.
The reserves of the charity were £21,395 (2023: £18,284) at the end of the period. The trustees regularly review the level of reserves held by the charity and are satisfied that they are appropriate to its current circumstances.
2
STATEMENT OF TRUSTEES’ RESPONSIBILITIES
Charity law requires the trustees to prepare financial statements for each financial period which show the state of affairs of the charity and of the income and expenditure of the charity for that period. In preparing those financial statements the trustees should:
-
Select suitable accounting policies and apply them consistently
-
Make judgements that are reasonable and prudent
-
State whether applicable accounting standards and statements of recommended practice have been followed, subject to any departure disclosed and explained in the financial statements
-
Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in existence
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the requirements of the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
07/25/2025
This report has been approved by the Board of Trustees on ……………….
Signed on behalf of the Trustees:
|
________ Roger John Wiebkin Chair
3
CHECKPOINT CHRISTIAN YOUTH TRUST
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024
| Note Income from: Donations and legacies Investments Total income Expenditure on: Charitable activities 2 Governance costs 2 Total expenditure Net Income for the year Reconciliation of funds: Total funds brought forward Total funds carried forward |
Unrestricted Funds £ 45,188 205 45,393 41,681 600 42,281 3,111 18,284 21,395 |
Restricted Funds £ - - - - |
Total Funds 2024 £ 45,188 205 45,393 41,681 600 42,281 3,111 18,284 21,395 |
Total Funds 2023 £ 39,692 181 39,873 40,565 720 41,285 (1,412) 19,696 18,284 |
|---|---|---|---|---|
The notes form part of these financial statements
4
CHECKPOINT CHRISTIAN YOUTH TRUST
BALANCE SHEET AS AT 31 DECEMBER 2024
| Note Current Assets Debtors 5 Cash at bank and in hand |
Total Funds 31-Dec-2024 Total Funds 31-Dec-2023 £ £ 923 1,559 21,096 17,445 |
|---|---|
| Creditors:Amounts falling due within on year 6 |
22,018 19,004 (622) (720) |
| Net current assets | 21,396 18,284 |
| Total assets less current liabilities | 21,396 18,284 |
| Funds Unrestricted Funds 7 Restricted Funds 7 |
21,395 18,284 - - |
| Total funds | 21,395 18,284 |
| 07/25/2025 |
The financial statements were approved by the Board of Trustees and authorised for issue on …....................... and were signed on their behalf by :
…........................................
Roger John Wiebkin Chair
The notes form part of these financial statements
5
CHECKPOINT CHRISTIAN YOUTH TRUST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1 Accounting Policies
Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Statement of Recommended Practice 'Accounting and Reporting by Charities' (Charities SORP FRS 102), as issued by the Charity Commission.
Cash flow statement
The Management Committee has taken advantage of the exemption available under Financial Reporting Standard 1 (Revised 1996) from preparing a cash flow statement, on the grounds that the charity qualifies as small.
Fund accounting
Unrestricted funds are funds that are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Designated funds are unrestricted funds that have been earmarked by the Management Committee for particular purposes. While designated for specific uses, these funds remain under the control of the trustees and can be reallocated.
Restricted funds are funds subject to specific conditions imposed by the donor or arising from the terms of a particular appeal. They may only be used for the purposes specified by the donor or appeal terms.
Incoming resources
All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is entitled to the income, receipt is probable, and the amount can be measured with reasonable accuracy.
The following specific policies apply to particular categories of income:
Voluntary income — includes grants, donations, and gifts, and is recognised in full in the SoFA when receivable. Grants that are not subject to specific performance conditions are recognised when the charity becomes unconditionally entitled to the income.
Donated services and facilities — are recognised at their estimated value to the charity, where this can be measured reliably. The value of services provided by volunteers is not included in these financial statements due to the difficulty in quantifying this contribution.
Investment income — is recognised when receivable.
Income from charitable activities — is recognised when earned. This includes grants and contracts for services where income is recognised as the charity earns the right to consideration through performance of specific activities or delivery of services.
6
CHECKPOINT CHRISTIAN YOUTH TRUST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1 Accounting Policies (continued)
Resources expended
Expenditure is recognised on an accrual basis when a liability is incurred. It includes any VAT that is not recoverable, which is reported as part of the related expenditure category.
The principal categories of expenditure are:
Charitable activities – these are the costs directly related to the provision of the charity’s services and activities for its beneficiaries. This includes both direct costs and an appropriate share of support and overhead costs necessary to deliver the activities.
Governance costs – these include the costs associated with the governance of the charity and compliance with constitutional and statutory requirements. They typically include audit or independent examination fees and costs relating to strategic oversight and trustee meetings.
Pension costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the pension scheme are accounted for in the period to which they relate.
Fixed assets
The charity had no tangible or intangible fixed assets at the year end. No capital additions were made during the year, and no disposals or depreciation charges arose (2024: £nil; 2024: £nil).
Cash at bank and in hand
Cash at bank and in hand includes cash and short-term, highly liquid investments that are readily convertible to known amounts of cash and are subject to an insignificant risk of changes in value. These investments typically have a maturity of three months or less from the date of acquisition or from the opening of the deposit or similar account.
7
CHECKPOINT CHRISTIAN YOUTH TRUST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
| 2 Resources expended Charitable expenditure Salaries (incl pensions) (Note 4) Travel - other Property rent Software Insurance Administration fees Books and other materials Advertising Travel - trustee Steven Jones Postage and stationery Governance costs Independent examiner’s fee |
Unrestricted funds £ 29,411 3,892 1,260 627 312 1,368 415 529 448 3,150 270 41,681 600 |
Restricted funds £ - - - - - - - - - - - - - |
Total funds 2024 £ 29,411 3,892 1,260 627 312 1,368 415 529 448 3,150 270 41,681 2024 £ 600 |
Total funds 2023 £ 31,102 2,334 1,570 1,140 285 870 376 120 231 2,357 180 40,565 2023 £ 720 |
|---|---|---|---|---|
3 Taxation
As a registered charity, the Trust is generally exempt from Income Tax, Corporation Tax and Capital Gains Tax.
4 Employee information
| Wages and salaries Social Security costs Pension contributions Average number of full-time equivalent employees |
2024 £ 29,022 - 389 29,411 No. 2 |
2023 £ 30,565 - 537 31,102 No. 2 |
|---|---|---|
8
CHECKPOINT CHRISTIAN YOUTH TRUST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
5 Debtors
| Income tax recoverable Creditors:amounts falling due within one year Independent examiner fee payable NIC Payable |
2024 £ 923 2024 £ 600 22 622 |
2023 £ 1,559 2023 £ 720 - 720 |
|---|---|---|
6 Creditors:amounts falling due within one year
7 Analysis of funds
| Unrestricted funds General funds |
Balance at 01 January 2024 £ 18,284 |
Income £ 45,393 |
Expenditure £ (42,281) |
Balance at 31 December 2024 £ 21,395 |
|---|---|---|---|---|
8 Independent examiner's fees
The independent examiner's remuneration amounts to an independent examiner's fee of £600 (2023 - £720)
9 Trustee's remuneration and expenses
During the year, the charity reimbursed the following trustees for expenses incurred on behalf of the church:
-
Tirzah Jones, trustee, was reimbursed £448 (2023: £231) for travel and ministry-related expenses.
-
Roger Wiebkin, trustee, was reimbursed £275 (2023: £Nil) for travel and ministry-related expenses. In addition, receipts totalling £560 were collected and passed through by the trustee on behalf of the charity.
No trustees received any remuneration or other benefits for their role as trustees during the year (2023: £nil). No trustee had any personal interest in contracts or transactions entered into by the charity during the year.
10 Transactions involving a staff member
During the year, operational transactions were recorded in the name of an employee of the charity responsible for managing funds related to church activities.
9
Independent examiner's report on the accounts
Section A Independent Examiner’s Report
Report to the trustees Charity Name CHECKPOINT CHRISTIAN YOUTH TRUST On accounts for the year 31/12/2024 Charity no 1105112 ended (if any) Set out on pages 1-2 I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/12/2024. Responsibilities and As the charity's trustees, you are responsible for the preparation of the basis of report accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent I have completed my examination. I confirm that no material matters have examiner's statement come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
-
the accounting records were not kept in accordance with section 130 of the Charities Act; or
-
the accounts did not accord with the accounting records; or
-
the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Signed: Name: Adeel Sahi Relevant professional ACCA qualification(s) or body (if any): Address: Bowdon Accounting Services Ltd Bartle House, Oxford Court,
Date: 11/07/2025
1
Oct 2018
IER
Manchester M2 3WQ
Section B Disclosure
Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
Give here brief details of None any items that the examiner wishes to disclose .
2
Oct 2018
IER