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2021-03-31-accounts

Trustees’ Annual Report for the period

From 1[st] April 2020 Period start date To 31[st] March 2021 Period end date

Charity name: Prescot and Whiston Community Advice Centre Charity registration number: 1110989

Objectives and Activities

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SORP reference
Summary of the Para 1.17 Prescot and Whiston Community
purposes of the charity Advice Centre provides a
as set out in its comprehensive free and impartial
governing document welfare rights advice, information and
representation service for citizens
who live and work in the Metropolitan
Borough of Knowsley regardless of the
income or employment status of the
individual.
Summary of the main Para 1.17 and The Centre offers a comprehensive
1.19
activities in relation to service, providing advice and
those purposes for the assistance to access the full-spectrum
public benefit, in of social security benefits such as
particular, the activities, Employment & Support Allowance,
projects or services Universal Credit, Disability living
identified in the Allowance, Personal Independence
accounts. Payment, Attendance Allowance,
Income Support, Pension Credit,
Housing and Council Tax Benefit, and
Tax Credits, as well as grants and
single charitable payments for those
in need.
We also act as a designated partner
to assess eligibility and issue
Foodbank vouchers.
The Centre provides an income
maximisation service to increase
household income for those
disadvantaged due to poverty, ill
health, and disability.
The Centre provides representation at
judicial Social Security tribunals;
representing up to and including 2 [nd]
Tier Upper Tribunals.
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A daily office-based ‘drop-in’ service
is operated within premises at Prescot
One Stop Shop, between the hours of
10am to 1pm, Monday to Friday.
Appointments for more detailed cases
and for completion of lengthy benefit
application forms are also offered.
Tribunals are represented as and
when they are listed.
Prescot and Whiston Community
Advice Centre works closely with
other front-line service agencies such
as Knowsley Borough Council’s Social
Services Department, NHS 5 Boroughs
Partnership Community Mental Health
Teams, mental health charities such
as Making Space, housing
associations – Knowsley Housing Trust
and the Tenants’ Extra Support
Service of Villages Housing. We
receive referrals from these and many
similar agencies.
In order to provide a seamless service
for our clients, we refer clients to
agencies where their issues fall
outside the scope of our service.
As a consequence of the Covid-19
pandemic, the normal office-based
service has been temporarily replaced
by remote working. Due to this, all
tribunals are being held on paper or
via telephone with the client. We
have been offering our clients written
submissions and guidance via the
telephone as we are unable to meet in
person.
Statement confirming Para 1.18 We confirm the Trustees have full
whether the trustees regard to guidance issued by Charity
have had regard to the Commission on public benefit.
guidance issued by the
Charity Commission on
public benefit
Additional information (optional)
You may choose to include further statements where relevant about:
SORP reference
Para 1.38
Policy on grant making
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Para 1.38 Policy on social investment including program related investment Para 1.38 Contribution made by volunteers Other

Achievements and Performance

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SORP reference
Summary of the main The outbreak of the Covid 19 global
achievements of the pandemic in March 2020 has led to a
charity, identifying the
change in working and social
difference the charity’s Para 1.20 practices across all walks of life in
work has made to the
order to reduce the communal
circumstances of its
beneficiaries and any transmission rate of the virus. This
wider benefits to society has presented unprecedented
as a whole. challenges to our service and the
wider community. As of 23rd March
2020, our landlord, Knowsley Borough
Council, restricted access to the
building our Centre is located within,
for an unspecified period of time until
it is safe to resume a face-to-face
office-based service.
PWCAC has had to adapt its service,
with all staff members working
remotely from their own homes.
Telephone lines were redirected from
our static office, and IT equipment
temporarily relocated.
Consequently, at time of writing,
PWCAC are able to maintain a service
within normal operating hours,
allowing vulnerable clients direct
contact with advisers through
telephone, email, website contact
form, and Zoom.
Our service is able to maintain
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working contact with support and referral agencies such as the Community Mental Health Team, Local Authority Social Services, Mental Health Advocacy Service amongst others, in order to provide as much service coverage as possible during such challenging times. The ability for all community members, especially the most vulnerable, to access accurate and impartial advice and representation in an uncertain and changing landscape, is of vital importance as we move forward into 2021/22. In 2020/21 our charity helped 1,524 clients from the Metropolitan Borough of Knowsley with a total of 2,115 complex welfare rights matters as specified in the summary of main activities. In 2020/21 our activities assisted our clients in gaining £392,578.84 in benefits and grants. In assisting our clients, we have made a difference to their lives by making advice and information clear, accurate, and accessible, thus ensuring our clients are better informed to make choices that affect their own lives. We have maximised household incomes which has contributed to combating financial exclusion in facilitating greater access to goods and services whilst addressing issues regarding debt and money management. We have negotiated with private and social landlords and also assisted clients to gain discretionary housing payments in order to prevent progression of possession and eviction orders. We have continued to contribute to citizens’ access to social justice by providing written submissions and telephone guidance for tribunal representation during a time of widespread reduction of representation services both borough

wide and nationally.

Additional information (optional)

You may choose to include further statements where relevant about:

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Achievements against Para 1.41
objectives set
Performance of
fundraising activities Para 1.41
against objectives set
Investment performance Para 1.41
against objectives
Other
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Financial Review

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Review of the charity’s Para 1.21 The charity is in a relatively stable
financial position at the financial position with no unpaid
end of the period debts, and holding a small amount of
reserves.
Statement explaining the Para 1.22 Reserves would only be held to meet
policy for holding any statutory requirement for
reserves stating why redundancy payment liability and also
they are held mitigate any inflationary increase in
major essential overheads such as
insurances and indemnities.
Amount of reserves held Para 1.22 £8,139.00
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Reasons for holding zero Para 1.22 N/A
reserves
Details of fund materially Para 1.24 N/A
in deficit
Explanation of any Para 1.23 Local Authority funding was reduced
uncertainties about the by £8,500 in 2019/20 due to reduction
charity continuing as a in Local Authority funding from
going concern Central Government.
In 2020/21 our TUC One Fund For All
unrestricted funding was £3,600 per
year.
As a consequence of the UK leaving
the EU, there has been a projected
negative impact on our TUC OFFA
funding, whose voluntary
contributions are largely garnered
from auto mobile factory workers. It is
anticipated that mass redundancies in
the auto mobile sector will negate our
funding from the TUC OFFA scheme.
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Additional information (optional)

You may choose to include further statements where relevant about:

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The charity’s principal
sources of funds Para 1.47
(including any
fundraising)
Investment policy and
objectives including any Para 1.46
social investment policy
adopted
A description of the Para 1.46
principal risks facing the
charity
Other
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Structure, Governance and Management

Description of charity’s trusts: Type of governing Para 1.25 document (trust deed, royal

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charter)
How is the charity Para 1.25
constituted?
(e.g unincorporated
association, CIO)
Trustee selection Para 1.25
methods including
details of any
constitutional provisions
e.g. election to post or
name of any person or
body entitled to appoint
one or more trustees
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Additional information (optional)

You may choose to include further statements where relevant about:

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Policies and procedures
adopted for the induction Para 1.51
and training of trustees
The charity’s
organisational structure Para 1.51
and any wider network
with which the charity
works
Relationship with any Para 1.51
related parties
Other
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Reference and Administrative details

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Charity name Prescot and Whiston Community Advice Centre
Other name the charity
uses
Registered charity 1110989
number
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Charity’s principal Prescot One Stop Shop,
address Aspinall Street,
Prescot,
Merseyside
L34 5GA
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Names of the charity trustees who manage the charity
Dates acted if not for Name of person (or body) entitled
Trustee name Office (if any)
whole year to appoint trustee (if any)
1 Terry Byron Chair
2 David Friar Secretary
3 Thomas Best
4 Paul Bradley
5 Stephen Byron
6 Gillian Flatley 13 June 2016
7 Norman Jones
8 Tony Newman Treasurer
9 Keith Pemberton
10 Lucy Nelson
11
12
13
14
15
16
17
18
19
20
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Corporate trustees – names of the directors at the date the report was approved Director name

Name of trustees holding title to property belonging to the charity

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Trustee name Dates acted if not for
whole year
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Funds held as custodian trustees on behalf of others Description of the assets held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Additional information (optional) Additional information (optional) Additional information (optional)
Names and addresses of advisers (Optional information)
Type of
adviser
Name
Address
Name of chief executive or names of senior staf members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Declarations The tnistees declare that tw have approved the tr￿tee$, report above. Signed on behall of the charlty's trustses sIgna￿re[SI Full namelsl Position (eg Socretsry, Chalr. etc} Date

CHARITY COMMISSION FOR ENGLANI) AND WALES C,hiirily Nf) 11110989 Annual accounts for the eriod Period ènd d81e PEr￿d slari dale 0110412020 3110312021 Section A Statement of financial activities Restrlcted Income funds Recommended cat8gori8s by a¢tivlty Unrestrlcted funds Endowment funds Prlor year funds Total fund5 Incoming rèsources (Note 31 F01 F02 F03 F04 F05 Income and gndowmonts from.. Donations and leoacles Charitable acii¥ili9S Okngitiading aciiviti66 Investfflenls S01 S02 109625 109,625 105.582 S03 S04 Sep8c8le maleri¥l Iièmofin¢r￿ 0￿er S05 S06 Total Resources expènded (Nots 61 ExpBnditur& on.. S07 109,625 109,625 105.582 S08 Chariiabio actiwties S09 10Q,657 100,657 107,288 $8paraie mBte1￿1 ol exp8n8e Olher Total sio S12 100,657 100,657 107,288 Net In¢omèllexpenditurel before Inv•stm8nt gainslllossasl S13 8,968 8,968 1,706 NelgsiTr>lllo$seslon inve$tffl6nts S14 Net Incomellexpenditurel Extraordin3ry Items Transfers between funds other recognis•d gainslllossesl- S15 8,968 8,968 1,706 S16 S17 Gains£Thdlo66eson rev￿￿￿tIon olfixèd 899eL% tsrlhe chaiyry's own use S18 Net movement in funds S20 Réconciliation ollunds.. Total funds bfouohlfoNard S21 829 8,139 829 8,139 877 829 Total funds carrled forward S22

Section B Balance sheet Restricted income funds Unr•strlcted funds Endowment Total thi$ funds year Total last year Fixed assets Intanglble assets Tangible assets Heritsgo assets Investments F01 F02 F03 F04 F05 {Note 151 (Note 141 (Note 161 (Note 171 Total fixed assets BOI B02 1,555 1,555 2,073 B03 1.555 1,555 2,073 Current assets Stocks (Note 18) Debtors {Note 191 Investments (Note 17.41 Cash at bank and in hand (Note 241 Total curront assets 1,342 1,342 1,492 10,567 11.909 10.567 11,909 27,742 29,234 810 Creditors: amounts falllng due within one year (Note 201 811 5,326 5,325 32,136 Net Gurrent assets/(Ilabilitl8s) B12 6,584 6.584 2.902 Total assets Igss Gurrent IITabllltles 813 829 Credltors: amounts falllng due after one year {Note 201 Provislons for liabilities B14 B1S Total net assets or Ilabllltles Funds of the Charity Endowment funds (Note 271 Rèstrlcted Incomg funds (Nota 271 Unrestricted funds Revaluatlon reserve B16 8.139 8,139 829 B17 B18 B19 8,139 8,139 829 B20 Total funds B21 8,139 8,139 829 Slgned by one or two Iruste$s tsn behalf of all the trustees Date of approval ddlr Signature Print Name CC17a {EX￿1) 2710912021

ltrk*L4t4￿￿￿￿¥C0fl￿lFRs lQ211ssW￿￿1Gth￿￿l4 FR$1￿.. 1.2 o01￿¢0￿￿￿Tn o. 1ts2B¢¥IPJ Y¢s' Gi￿(E￿￿1 2TWZTrZI

Section C Netos ID tlie accounts Note 2 Accountlthg pollGies Please lthsnoie wh8n Thrslrwthg un<lprFRS2102. 35ofFRSI(YL, iequffes3 lecl, lI￿a￿ appfr¢abl•. 2.1 RECONCILIATION IMTH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE Please providg ades¢riptlon ofthg Datui8 of Bach chango aG¢aUn￿n9 policy R￿0￿cl￿atr￿ ollu•dsperprnvlou$ GAAP toluE￿+S d•t•milneLlundwFRS IQ2 Start ol End ol erltsd perlod b3lèn¢¢s a$ wevIou￿y stated AdJu¥lm•nts'. .829 •139 rostat•d .829 R•conGllattofi oln￿1n¢0meI1￿1l•xp&￿￿1tUmJ pfyrpr9vbus ÉAAP to rtetln¢omrfnetaKPO•dltux•) underFRS 102 End ol Ng1 Incorn8lléX￿￿dItU1l Ès pr•vlou$ty statqd AdJuslm•ht'. pr4¥iouS ￿rIOd not Incorn￿l{8XP0￿dbture) è$ rostèted CC17è IEx¢&ll 271J912021

Soction C Notg.s to th8 acCou￿t8 Not& 3 Analysjs of inGomtr Unr441ikl•d Endowfflqnt dR ToW(unts Pi&ory Qorradons and nd legHdqs-. Gonciai giÈnts pwwded byooveTnmanVotl charil MenthhW$ubs¢rlptiDn$8Dd6pon$or8hlp& hkh ai8 iThgUb5lan￿ dDnalTr>ns 109,625 109,82S 105582 s. faclrtiesand othgr f09.fj25 101625 10S,582 Charitable Oiher Olh¢rtr&d5ng 0￿￿r lTrtere81 inrprnp 5r¢￿I￿¢D￿'. RènL41 andlea51 inth))è Toial 5OParat• matsrtsl item of Income.. Ttyfal Dlhor., d¢wsJl fixBd a5SÉ&held f(￿¢￿.3￿1 usa Gain￿d￿P0￿l&arAD¢1aMrn reL3t8d pert Tot TOTAL INCOME 109.&25 105.582 hwthf0jrtaho￿. prov]rted￿￿lp￿￿Thèrtd arntsunL¥l 1I114rèaTry•ndomFntlundl&rOff4èrt•dlntolnum•ln ihe FpprtlwpBtiDd. pl￿se¥Ve￿I C17olExcell

Section C Notes to the accounts Icontl Note 4 Analysls of rg¢eipts of government grants Thls year Last year De5criptlon h Council Government grant 1 Government grant 2 Government grant 3 other Knowsle OFFA Other Borou 106,325 3,300 101,982 3,600 Tota 109,625 105,582 Please provlde detsils of any unfulfilled conditions and o¢her contlngencies attaching to grants that have beèn r8cognlsed in Incom•. Please glv8 detalls of othèr fomis of government asslstance from whlch the charity has dire¢tly beneflted. CC17a (Exc811 2710912021

Section C Notes to the accounts Icontl Not8 6 Analysis of expènditurè R•Jtrtcled Unrègtrlctèd Incom funds lufidg Endowment funds Total funds Prlor year Anal 515 Incurred Seeking donations Incurred seeking legaci8S Exppnditure on ralsing funds.. 97.897 97,897 104 528 Incurred seeking grants Operating membership 8ch8rn85 and social lotteries Staging fundralsing 8vents FudraSsing ag&nls Operating Charity shops Operating a trading company undertaklng non-charitable trading activity Advertising, marketing. direGI mail and stsrt up costs iTlCUtred in generating new source of futu￿ Incom8 Database dÈvelopm8nl costs Other trading activities Inveslm8nt manag8menl cost5". Portfolio Tllana ement costs Cost of obtaining investment advi Investment administration ¢osts Intellectual prop&rty licgncing costs Rent ¢olleclion, prop&rty repairs and maintonance charg8s Total expendlture on raising funds 97.897 97,897 104.528 Expendlture on charitablè activitl85 Ttstal expenditure on charltable actlvltles Separate materlal Item of expense Total othor Professional fee5 2.760 2,760 2.760 Total other expondlturo 2,760 2,760 2.760 CC178 (Excell 27109r2021

TOTAL EXPENDITURE 100,657 1Tr),657 107,288 Other infomiatloM= Analysis of ¢xp8nditur8 on charltable xctlvltles Grant fundlng of Actlvlty or pro9ramms A¢tivltlo$ undertaken diractly Support Costs Total th18 Tot81 prADryear Acliirity 1 Other TDtal Prior y•ar8xpendlture on charltable acthiMi08 Con be an41yB8d as follow¥= Within tho expenditure items above the follo￿ng Items aro materio1= (please dl$¢lose the nature, amount and any prloryèar amounts) CQ178 {EX￿1) 27109r2021

Section C Notes to the accounts Note 10 Detalls of cartain items of expenditure 10.1 Fees for •xamlnatlon of the a¢counts Please provide details of the amount paid for8ny statutory external scrutlny of accounts and otherservices provided by your ind8pendent examiner. If nothlng was paldple8so ent8r'O'in the appropriate box(esJ. This year Last y8ar Independent examlrter's fees 2760 2760 Assurance servlc•s oth•r than audlt or independont 6xaminatlon Tax advisory feès Other fèes Ifor oxample= finan¢lal advlce, consultancy, aeeountancy services) pald to the Ind8p&nd•nt examiner CC17a IExs811 2710912021

Section C Notes to the accounts (cont) Note 11 Paid employees Please complets this note if the charity has any employees. 11.1 Staff Costs This year Last year Salaries and wages Soclal security costs Pension costs (defined contribution schamel Other 8mployee bgnèfits 84,271 2,784 87,049 4,331 Total staff costs 87,055 91,380 Please provide detalls of expenditure on Staff working for the charity whose contracts are with and are paid by a related party Please glve details of the number of gmployees whose total employee bongfits (excluding employer penslon osts) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions. please enter Yrue. in the box provided. No omployees received Bmployee benefits {excluding employer pension costs) for the reportlng period of more than £60.000 Band £60,000 to £69.999 £70,000 to £79.999 £80,000 to £89.999 £90,000 to £99.999 £100,000 to £109,999 Number of employees Please provide the total amount paid to key management personnel {includes trustees and senlor management) for their services to the charity Last year Number 11.2 Average head count In the year This year Number The parts of the charity in which the employees work Total CC17a (Excell 10 2710912021

11.3 Ex-gratia payments to employees and others lexcludlng trustees) Please complele If an ex-gratla payment is made. Please explain the nature of the payment Please state the legal authority or reason for making the payment Please state the amount of the payment lor value of any walver of a right to an asset) 11.4 Redundancy payments Please Complete if any redundancy or termination payment Is made In the perlod. Total amount of payment The nature of the payment (cash, asset 8tc.} The extent of redundancy funding at the balance sheet date Please statè the accountlng policy for any redundancy or termination payments CC17a (Excel) 2710912021

5eclioTr C Notg 14 Tangiblg fixgd a55els Othe[IHnd & Total mi¢hlnwryHn tslorvehlGI•s Althg beoknAng ofth8 9,195 0.195 RevaluabonB D￿p0S￿S Tr&￿1¢[￿. Al•Ddollh•ygar 9,195 9.195 1&2 D•precSatTon irnpOimi¢D 8LorR6 SLWRB SLCfR8 SL￿RB SL¢rfR8 strÈ￿￿E Redwing B￿an rRB-I - R&tq At bag￿nIng ofthè 7.122 th9W5915 O¢pre¢lation Transfers. At olth•yeor 7.840 14.3 Not boOkvBIu• bODkvakn #i Ihe bBgiMing oiyiey¢3t N91 bookvalu8 al￿E 2.073 2.073 1.55$ 14.4 lrnpalrmAnt Ple•soprLTrvld &Ès¢plpiknnolthé•veTrts olrcumsta￿oe5 Ihatl¢dtolhorocognlNontit 1&5 Rèvaluallon Ilatj aÈttounllngpoAlcyofrevalo)IloDls idoptOLI. pkn$6 rhe tt)glhodsappltqdandslgnlll¢ani LlmPllon$ lh¢ amovntlhatw0uldhkvèh￿n rvEoynls¢dhafl IlJoass•ts boon ¢atti¢dtwd•r 1&6 Olhèr dl8closur• (l) Plea$St•rih#•nN￿U1ufbO￿W￿￿eo8l4 (IU PlèÈ•provNdetlJe afflOiln¢4feontractupl D•iolls of tho OXiStgnc•and¢•hylng •moutti&ofpropeity.plantandeoulpft)onrto whlth Ihé charityh?s resti7ot8dNlhortlJat•YO pl¢dgAdaSs•¢urttyforllob￿jtl• 27109th21

CC17alExu 27Kth2V21

Section C Notes to the accounts Icontl Note 19 Debtors and prepayments Please complete thls noto If the charity has any debtors orprepaymonts. 19.1 Analysls of debtors Th1$ year Last year Trade debtors Prepayments and accrued income other debtors 1,342.0 1,492.0 1.342.0 1,492.0 Total Please completé 19.2 where a materi81 d8btor is recoverabla more than a y8ar after the reporting date. 19.2 Analysis of debtors rècoverable in more than 1 year {In¢luded in debtors above) This year Last year Trad6 debtors Prepayrnents and accrued income Othèr debtors Total CC17a IExr*ll 14 2710912021

Section C Notes to the accounts Icontl Note 20 Creditors and accruals Please complete this note if the charily has any Gredltoys or accruals. 20.1 Analysls of credltors Amounts falllng due within one year This year Last year Amounts falllng due after more than one ear Th1$ year Last year Accruals for grants payable Bank loans and overdrafts Trade ¢r¢ditors Payments re¢¢lved on account for contracts or pgrformance-relat8d grants Accruals and deferred income Taxation and $oclal security other ¢redltors 3.240 2.085 29.860 2.276 Total 20.2 Deferred Income Please Gomplgta this note if the charlty has deferred Income. Please explain the reasons why income is deferr8d. Movement in deferred Income account This year Last year Balance at the st8rt of the roporting period Amounts added in currerlt perlod Amounts releasèd lo Income from prevlous periods Balance at th& and of the reporting period CC17a (Excell 15 2710912021

Section C Notes to tho account5 Icontl Note 24 Cash at bank and hand Yhls year Last year Short teTrn c3$h Investments Il¢$s thBn 3 months maluylty dAtel Shortt•rrn d4pos115 Cash at tyank and on hand Other Total 10,567 27.742 10,567 27.742 CC17alExcell 27I09r2Q21

CHARITY COMMISSION FOR ENGLAND AND ￿lALEs Independent examiner's report on the accounts Section A Independent Examiner's Repcxt RoPOrt to the tru8tee81 membèrs of On accountg for the year ended Charlty no (If any) 11 l 08SY Sgt out on pagos I report to the '.ruslees on my ex2minatK)n of tha acix)unts of the above charfty l.the Trusy) for thg year ended Re8pon8lbllltle8 and ba51s of roport As the charitys trustees, you are responslble for the prepamtlon of the accounts in a¢￿dance wtth th8 requirements of the Cherities Acl 2011 (Ihe Acr). I report In respect of my èxamination of the Trusvs accoun3 carried out urKler section 145 of th9 2011 Act anc in Garylng out rny examination, I have follow&J all the applicabla DIrth￿OnS glven by the Chadty Commlssbn undér sgGtt0i 145(51(b) of the Act. Independent ITh6 charftls gross income exc8eded £250,000 and l Sm quallfied to examlnorfs statement undertake the examinalor. by being a qualffied memLw of Dnsert name of applicable listed Lx)dyll. Dp18ts [ l rfnot applKable. I have conplet8d my 8xamination. I confimi that no material matters have ojma to my attention In connectlon with the examination loth8r Ihan that disdosed below.) whith glves me cause to believe that in, any material resp&Gt: the accounting re(x)rds not kept In accordanco wkh seci>3n 130 of the Ch8rities Act. or the accounts did iol ac￿rd with the accounllng records: or Ihe accounts did iot comply with the 8pplicable requirements )n￿ming the fomi and content of accounts set out in th8 Char tlos (Accounts arKI Reports) Regulations 2008 other than ally r￿UIr8Ment that the aCCo￿ntS giv8 a 'trtJ8 and f81rf vlew whlch is not a matter onsider8d as part of an independent examinatim. I have no con¢ems and have come across no other matt8rs in conn8Ctlon with the examination to which attention should be drawn in thts report in order to enable a prO￿r vndeTrtaThJing of the accounts to be reacthed. ' Plf8s9 deleta th& words in the brackets iftheydo not apply, Slgn•d: Dato: 11 Namg: rfA Rolovanl professlonal qualÈficatlon(s) or body IcrtÉ IER OGI 2018

{If anyl: Addre88: Section B Disclosure Only complgle li Ir18 exani.in8," ng8d$ to nighligNI rnaterial matters of concorn (see CC32. Ind8pondent examlnation of charity aocounts.. directions and gutdanGe for 8X8mliers). Glve har8 brlèl d&tslts of any Itoms that thg •xarniner wlghgs to dl8clo60. IER Oct 2018