## **Trustees' Annual Report for the period**
Period start date Period end date **From 01 APRIL 2023 To 31 MARCH 2024**
## Section A Reference and administration details
## **Charity name FRIENDS OF KUPAT HAKAHAL KIRHYAT SEFER**
**Other names charity is known by**
**Registered charity number (if any) 1113041 Charity's principal address 88 LEESIDE CRESCENT LONDON Postcode NW11 OLA** ~~ee~~ **Names of the charity trustees who manage the charity Dates acted if not for whole Name of person (or body) entitled Trustee name Office (if any) year to appoint trustee (if any)** 1 Mr B Chontow 2 Mr G B Halibard 3 Mr A Jacobson 4 Mr L Levison 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 ~~ae~~ **Names of the trustees for the charity, if any, (for example, any custodian trustees) Name Dates acted if not for whole year**
**TAR**
March **2012**
1
## **Names and addresses of advisers (Optional information)**
**Type of adviser Name Address**
## **Name of chief executive or names of senior staff members (Optional information)**
## **Section B Structure, governance and management**
## **Description of the charity’s trusts**
Type of governing document Declaration of Trust dated 30 December 2005 (eg. trust deed, constitution)
How the charity is constituted Trust (eg. trust, association, company)
New trustees are appointed, when needed, on the basis of personal Trustee selection methods competence, specialist skills, local availability and their ability to promote (eg. appointed by, elected by) the charitable activities of an institution involved in the relief of poverty, sickness and infirmity among persons the Jewish Faith. New trustees are inducted into the workings of the charity by the current trustees.
## **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.
## **Section C Objectives and activities**
**Summary of the objects of the charity set out in its governing document**
The charity was established for the purpose of the relief of poverty, sickness and infirmity among person of the Jewish Religion around the world and in particular by supporting the charitable activities of Kupat Hakahal Kirhyat Sefer.
**TAR**
March **2012**
2
The trustees confirm that they have referred to the guidance contained in the Charity's Commission's general guidance on public benefit when reviewing the charity's aim and objectives and in planning future activities and setting the grant making policy for the year.
**Summary of the main activities undertaken for the** reviewing the charity's aim and objectives and in planning future activities and setting the grant making policy for the year. **public benefit in relation to these objects (include within** The charity was set up to relieve poverty, sickness and infirmity. For the **this section the statutory declaration that trustees have** public benefit, the charity gives relief and assistance to people in need of basic essentials like food and clothing in any part of the world who are in **had regard to the guidance** financial difficulty due to poor health or any other reason by providing **issued by the Charity** financial resources in the form of grants. **Commission on public benefit)**
## **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;
- contribution made by volunteers.
## Section D Achievements and performance
**Summary of the main achievements of the charity during the year**
The charity raised donations of £229,291 and made charitable donations of £230,400 during the year in pursuit of its objectives.
**TAR**
March **2012**
3
## **Section E Financial review**
**Brief statement of the** The charity maintains reserves sufficient to meet any liabilities arising **charity’s policy on reserves** in the foreseeable future.
**Details of any funds materially** No funds were in deficit during the year. **in deficit**
## **Further financial review details (Optional information)**
You **may choose** to include additional information, where relevant about:
- the charity’s principal sources of funds (including any fundraising);
- how expenditure has supported the key objectives of the charity;
- investment policy and objectives including any ethical investment policy adopted.
## **Section F Other optional information**
## **Section G Declaration**
**The trustees declare that they have approved the trustees’ report above.**
**Signed on behalf of the charity’s trustees**
**Signature(s)**
**Full name(s) GERALD HALIBARD AARON JACOBSON Position (eg Secretary, Chair, etc) TRUSTEE TRUSTEE Date 09/01/2025**
**TAR**
March **2012**
4
1
## **FRIENDS OF KUPAT HAKAHAL KIRHYAT SEFER**
||Charity No
**Period start date**
**01/04/2023**
**To**
**31/03/2024**
1113041
Annual accounts for the period|
|---|---|
## **Section A Statement of financial activities (including summary income and expenditure account)**
|Guidance Note
S01
S02
S03
S04
S05
S06
S07
**Expenditure (Note 4)**
**Expenditure on:**
S08
S09
S10
S11
S12
S13
Tax payable
S14
S15
Net gains/(losses) on
investments
S16
S17
**Extraordinary items**
S18
S19
S20
Other gains/(losses)
S21
S22
**_Reconciliation of_**
**_funds:_**
S23
S24
Total funds brought forward
Charitable activities
Other trading activities
Gains and losses on revaluation of fixed assets for the
charity’s own use
Charitable activities
Separate material expense item
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) after tax**
**before investment gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**_Net movement in funds_**
**Other recognised** **gains/(losses):**
Investments
**_Total_**
**Recommended categories by activity**
**Income (Note 3)**
**Income and endowments from:**
**Net income/(expenditure) before tax for**
**the reporting period**
Raising funds
Separate material item of income
Other
Other
Donations and legacies|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03
229,291
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
229,291
-
-
4,990
-
-
230,400
-
-
1,350
-
-
236,740
-
-
7,449
-
-
-
-
-
-
7,449
-
-
-
-
-
-
7,449
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
7,449
-
-
-
28,709
-
-
21,260
-
-|
**Total funds**
**Prior year**
**funds**
**£**
**£**
F04
F05
229,291
348,205
-
-
-
-
-
-
-
-
-
-
229,291
348,205
4,990
4,021
230,400
436,200
1,350
1,645
236,740
441,866
7,449
-
93,661
-
-
-
7,449
-
93,661
-
-
-
7,449
-
93,661
-
-
-
-
-
-
-
-
7,449
-
93,661
-
28,709
122,370
21,260
28,709|
|---|---|---|
Page 1
2
1113041
Charity No
## **FRIENDS OF KUPAT HAKAHAL KIRHYAT SEFER**
## **Section B Balance sheet**
|Guidance Note
**Fixed assets**
**Intangible assets**
B01
**Tangible assets**
B02
**Heritage assets**
B03
**Investments**
B04
**_Total fixed assets_**
B05
**Current assets**
**Stocks**
B06
**Debtors**
B07
**Investments**
B08
**Cash at bank and in hand**
B09
**_Total current assets_**
B10
**Creditors: amounts falling due within**
**one year (Note 7)**
B11
**_Net current assets/(liabilities)_**
B12
**_Total assets less current liabilities_**
B13
**Creditors: amounts falling due after**
**one year**
B14
**Provisions for liabilities**
B15
**_Total net assets or liabilities_**
B16
**Funds of the Charity**
**Endowment funds**
B17
**Restricted income funds (Note 27)**
B18
**Unrestricted funds**
B19
**Revaluation reserve**
B20
**Fair value reserve**
B21
**_Total funds_**
B22|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
21,860
- - 21,860
21,860
- - 21,860
600 - - 600
21,260
- - 21,260
21,260
-**-**21,260
- - - -
- - - -
21,260 - - 21,260
-
-
-
-
21,260
- 21,260
-
21,260
- - 21,260|**Total last**
**year**
**£**
F05
-
-
-
-
-
-
-
-
29,645
29,645
936
28,709
28,709
-
-
28,709
-
-
28,709
28,709|
|---|---|---|
_**The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.**_
_**The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.**_
_**The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.**_
_**These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.**_
|**AARON JACOBSON**
Signed by one or two trustees/directors on behalf of all the
trustees/directors
**GERALD HALIBARD**|Date of
approval
dd/mm/yyyy
**09/01/2025**
**09/01/2025**
Signature|
|---|---|
Page 2
## **Section C Notes to the accounts**
## Note 1 **Basis of preparation**
_**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with:
the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with* the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)
- and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.*
## **1.2 Going concern**
_**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_
An explanation as to those factors that support _**N/A**_ the conclusion that the charity is a going concern;
Disclosure of any uncertainties that make the _**N/A**_ going concern assumption doubtful;
Where accounts are not prepared on a going _**N/A**_ concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.
## **1.3 Change of accounting policy**
The accounts present a true and fair view and no changes have been made to the accounting policies adopted in note 2
## _**Please disclose:**_
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP).
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS102 SORP).
Page 3
|**Section C Notes to the accounts**|**(cont)**|
|---|---|
|**Recognition of income**
**2.3 ASSETS**
There has been no offsetting of assets and liabilities, or income and expenses, unless
required or permitted by the FRS 102 SORP or FRS 102.
**2.2 EXPENDITURE AND LIABILITIES**
**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.
**Legacies**
**Tax reclaims on**
**donations and gifts**
**Debtors**
**Deferred income**
No material item of deferred income has been included in the accounts.
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Basic financial**
**instruments**
**Tangible fixed assets for**
**use by charity**
**Offsetting**
**Grants and donations**
**Note 2 Accounting policies**
**Government grants**
The charity has received government grants in the reporting period
**2.1 INCOME**
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
Legacies are included in the SOFA when receipt is probable, that is, when there has been
grant of probate, the executors have established that there are sufficient assets in the
estate and any conditions attached to the legacy are either within the control of the charity
or have been met.
The depreciation rates and methods used are disclosed in note 14.
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
These are capitalised if they can be used for more than one year, and cost at least
**Governance and support**
**costs**
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
The charity accounts for basic financial instruments on initial recognition as per paragraph
10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19,
FRS102 SORP.
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
These are included in the Statement of Financial Activities (SoFA) when:
the charity becomes entitled to the resources;
it is more likely than not that the trustees will receive the resources;
the monetary value can be measured with sufficient reliability.
Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
Debtors (including trade debtors and loans receivable) are measured on initial recognition
at settlement amount after any trade discounts or amount advanced by the charity.
Subsequently, they are measured at the cash or other consideration expected to be
received.
They are valued at cost.|Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
|
Page 4
**Section C Notes to the accounts (cont)**
## **Note 3 Income**
**----- Start of picture text -----**
Restricted
Unrestricted income Endowment
Analysis of income funds funds funds Total funds Prior year
£ £
Donations Donations and gifts 229,291 - - 229,291 348,205
and legacies: Gift Aid - - - - -
Legacies - - - - -
General grants provided by government/other
charities - - - - -
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donated goods, facilities and services - - - - -
Other - - - -
Total 229,291 - - 229,291 348,205
Charitable
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Other trading
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Income from Interest income - - - - -
investments: Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total - - - - -
Separate - - - - -
material item - - - - -
of income - - - - -
- - - - -
Total - - - - -
Other: Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use - - - - -
Gain on disposal of a programme related
investment - - - - -
Royalties from the exploitation of intellectual
property rights - - - - -
Other - - - - -
Total - - - - -
TOTAL INCOME 229,291 - - 229,291 348,205
Other information:
**----- End of picture text -----**
**All income in the prior year was unrestricted**
Page 5
## **Section C Notes to the accounts (cont)**
## **Note 4 Expenditure**
**----- Start of picture text -----**
This year Last year
Restricted Restricted
Unrestricted income Endowment Unrestricted income Endowment
Analysis funds funds funds Total funds funds funds funds Total funds
Expenditure on raising funds: £ £
Advertising, marketing, travel and publicity
4,990 - - 4,990 4,021 - - 4,021
- - - - - - - -
Total expenditure on raising funds 4,990 - - 4,990 4,021 - - 4,021
Expenditure on charitable activities:
Charitable grants to institutions 230,400 - - 230,400 436,200 - - 436,200
- - - - - - - -
Total expenditure on charitable activities 230,400 - - 230,400 436,200 - - 436,200
Separate material item of expense
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total - - - - - - - -
Other
Bank charges 846 - - 846 559 - - 559
Accountancy 504 - - 504 936 - - 936
Professional fees - - - 150 - - 150
- - - - - - - -
Total other expenditure 1,350 - - 1,350 1,645 - - 1,645
TOTAL EXPENDITURE 236,740 - - 236,740 441,866 - - 441,866
**----- End of picture text -----**
## **Note 5 Details of certain types of expenditure**
**Fees for examination of the accounts**
**Independent examiner’s fees**
**This year Last year £ £** 504 936
Page 6
## **Section C Notes to the accounts (cont)**
## **Note 6 Grantmaking**
_**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_
## **This year:**
**----- Start of picture text -----**
Analysis of grants paid (included in cost of charitable activities)
Grants to Grants to
Analysis institutions individuals Total
£
230,400 - 230,400
- - -
- - -
Total 230,400 - 230,400
**----- End of picture text -----**
## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **Grants made to institutions**
_**My charity has made grants to particular institutions that are material in the context of its grantmaking. Details of the institution supported, purpose of the grant and total paid to each institution is available on the charity's web site.**_
|**_TOTAL GRANTS PAID_**
**Purpose**
relief of poverty
Keren Hachesed Achuzat Brachfeld
relief of poverty
**_Total grants to institutions in reporting period_**
**Names of institution**
Matan Beseser Kupat Hakahal Kirhyat Sefer
Kupat Hakahal Modi'in Ilit
relief of poverty
**_Other unanalysed grants_**|**Total amount of**
**grants paid £**
210,000
15,000
5,400
-
-
**230,400**
-
**230,400**|
|---|---|
## **Note 7 Creditors and accruals**
_**Please complete this note if the charity has any creditors or accruals.**_
## **Analysis of creditors**
|||**Amounts falling due**|**Amounts falling due**|**Amounts falling due**|**within one year**||**Amounts falling**|**due**|**due**|**after more than**|**after more than**|
|---|---|---|---|---|---|---|---|---|---|---|---|
|||**This year**|||**Last year**||**This year**|||**Last year**||
|||**£**|||**£**||**£**|||**£**||
|**Accruals for grants payable**|||-|||-|
|-|
||-|
|**Bank loans and overdrafts**|||-|||-|
|-|
||-|
|**Trade creditors**|||-|||-|
|-|
||-|
|**Payments received on account**||||||||||||
|**for contracts or performance-**||||||||||||
|**related grants**|||-|||-||-|||-|
|**Accruals and deferred income**|||600||936|||-|
||-|
|**Taxation and social security**|||-|||-|
|-|
||-|
|**Other creditors**|||-|||-|
|-|
||-|
||**Total**||600||936|||-|
||-|
Page 7
## **Section C Notes to the accounts (cont)**
## **Note 8 Charity funds**
## **Details of material funds held and movements during the CURRENT reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
|**_unrestricted funds_**||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||||||||||||||**Fund**||
|||||||**Fund balances**||||||||||||**balances**||
||**Type PE, EE**
**R or UR ***||||**Purpose and Restrictions**||**brought**
**forward**|||**Income**||**Expenditure**||**Transfers**||**Gains and**
**losses**||**carried**
**forward**||
|**Fund names**|||||||**£**||||**£**|**£**|||**£**|**£**||**£**||
|Unrestricted fund|U|||unrestricted||||28,709||229,291||- 236,740|||-||-|21,260||
||||||||||-||-||-||-||-||-|
||||||||||-||-||-||-||-||-|
||||||||||-||-||-||-||-||-|
||||||||||-||-||-||-||-||-|
||||||||||-||-||-||-||-||-|
||||||||||-||-||-||-||-||-|
||||||||||-||-||-||-||-||-|
||||||||||-||-||-||-||-||-|
||||||||||-||-||-||-||-||-|
|**_Other funds (balancing figure)_ **|**N/a**|||**N/a**|||||-||-||-||-||-|-||
||||**Total**||**Funds as per balance sheet**|||28,709||229,291||- 236,740|||-||-|21,260||
## **27.2 Details of material funds held and movements during the PREVIOUS reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should**_
- _**Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U -**_
||||||||||||||||||**Fund**||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||**Type PE, EE**
**R or UR ***||||**Purpose and Restrictions**|**Fund balances**
**brought**
**forward**|||**Income**||**Expenditure**||**Transfers**||**Gains and**
**losses**||**balances**
**carried**
**forward**||
|**Fund names**|||||||**£**|||**£**|**£**|||**£**|**£**||**£**||
|Unrestricted fund|U|||unrestricted|||122,370||348,205||- 441,866|||-||-|28,709||
|||||||||-||-||-||-||-||-|
|||||||||-||-||-||-||-||-|
|||||||||-||-||-||-||-||-|
|||||||||-||-||-||-||-||-|
|||||||||-||-||-||-||-||-|
|||||||||-||-||-||-||-||-|
|||||||||-||-||-||-||-||-|
|||||||||-||-||-||-||-||-|
|||||||||-||-||-||-||-||-|
|**_Other funds (balancing figure)_ **|**N/a**|||**N/a**||||-||-||-||-||-|-||
||||**Total**||**Funds as per balance sheet**||122,370||348,205||- 441,866|||-||-|28,709||
## **Note 9 Transactions with trustees and related parties**
## **Trustee remuneration and benefits**
## **This year and last year**
None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity.
No transactions between the charity and related parties have occurred, other than donations made by trustees to the charity pursuant to the charity's normal activities, separate disclosure of which is not required.
Page 8
**Independent examiner's report on the accounts Section A Independent Examiner’s Report Report to the trustees/ members of FRIENDS OF KUPAT HAKAHL KIRHYAT SEFER** ~~a Pr~~ **On accounts for the year Charity no 1113041 ended 31 MARCH 2024 (if any)** ~~eeee ee~~ **Set out on pages 1 TO 8** ~~Po~~ **Respective** The charity's trustees are responsible for the preparation of the accounts. **responsibilities of** The charity’s trustees consider that an audit is not required for this year **trustees and examiner** under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to:
- examine the accounts under section 145 of the Charities Act,
- to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
- to state whether particular matters have come to my attention.
**Basis of independent examiner’s statement**
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
**Independent** In connection with my examination, no matter has come to my attention **examiner's statement** 1. which gives me reasonable cause to believe that in, any material respect,
1. which gives me reasonable cause to believe that in, any material respect, the requirements:
- to keep accounting records in accordance with section 130 of the Charities Act; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities 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.
**Signed: Date: 09/01/2025** ~~a~~ **Name: S D STERN** ~~Pe~~ **Relevant professional Chartered Accountant qualification(s) or body (if any):** ~~oe~~
1
**March 2012**
**IER**
**Address: 2 HELENSLEA AVENUE**
**LONDON**
## **NW11 8ND**
## **Section B Disclosure**
Only complete if the examiner needs to highlight material problems.
**Give here brief details of** NONE **any items that the examiner wishes to disclose** .
2
**March 2012**
**IER**