## Trustees Report
## 31 March 2023
## OBJECTIVES AND ACTIVITIES
The object of the charity is:
a) to advance the education of persons from disadvantaged communities and others in various charitable areas that address social and economic circumstances and health issues.
b) to promote for the benefit of the public the conservation, protection, and improvement of the physical and natural environment by promoting recycling and sustainability practices; and
c) the promotion of such other purposes, being exclusively charitable according to the law of England and Wales, as the trustees may from time to time determine.
## ACHIEVEMENTS & PERFORMANCE
The charity focused on developing the Greening Communities programme, which will support tenants in social housing estates to create new community gardens to grow their own fresh food, enhance their mental and physical health from gardening and being out of doors, and combat climate change.
Twenty-two individual volunteers supported the charity's work. In addition, the charity received support from the Built Environment Communications
Group, Canary Wharf Group, Clifford Chance LLP, L’Oréal UK, London Communications Agency, Modulaire Group, McKinsey & Company, and the Queen Mary University of London.
The support provided was to develop the Greening Communities programme regarding strategic planning and communications, draw up the documentation for the Greening Communities Franchise, and facilitate access to a grant.
The individual volunteer and corporate services are valued at £34,000. The charity would not have been able to purchase these services if they had not been donated. Moreover, it is not possible to reasonably segregate the total value between volunteer and corporate services. Therefore, the valuation of these services has not been included in the accounts.
## FINANCIAL REVIEW
During the year, the Charity received income of £61,507 (2022: £21,369), of which £nil (2022: £11,500) was restricted. Total expenditure during the year amounted to £31,885 (2022: £12,795), of which none (2022: all) was restricted. Net income for the year amounted to £29,622 (2022: £8,574). At the year's end, the general fund stood at £39,981 (2022: £10,359).
## Future Development Plans
Greening Communities was launched in London in 2019 and, by 2027, will have expanded to a UK-wide program, creating 600 new tenant-led social housing estatebased community gardens annually.
This will be achieved by the charity launching 100 community gardens annually in London.
In cities and large towns UK-wide, 100 Greening Communities Satellites will be launched, and each will establish at least five greening projects annually, which is 500 in total.
The 600 gardens will attract over 3 million visitors annually, and £16.5 million will be invested to create the gardens.
STRUCTURE, GOVERNANCE AND MANAGEMENT
The charity is constituted as a company limited by guarantee and is therefore governed by its memorandum and its articles of association.
The trustees meet regularly to make decisions and monitor the work of the charity. The board of trustees is authorised to appoint new trustees to fill new vacancies arising through the resignation or death of an existing trustee.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).
## **Seeds For Growth**
**Charity No. 1117640**
**Company No. 05940935**
**Trustees' Report and Unaudited Accounts**
**31 March 2023**
**Seeds For Growth Contents**
||Pages||
|---|---|---|
|Trustees' Annual Report||2|
|Statement of Financial Activities||3|
|Summary Income and Expenditure Account||4|
|Balance Sheet||5|
|Statement of Cash flows||6|
|Notes to the Accounts||7|
|Detailed Statement of Financial Activities|8 to|16|
Page 1
**Seeds For Growth Trustees Annual Report**
The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 31 March 2023.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Company No. 05940935**
## **Charity No. 1117640**
## **Registered Office**
128 Cannon Workshops
Cannon Drive London E14 4AS
## **Directors and Trustees**
The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:
|A. Bartle|(Resigned 5 April 2022)|
|---|---|
|M. Buchanan||
|P. Gerhardt Rangel|(Resigned 22 September 2022)|
|C. Irudayaraj|(Resigned 22 September 2022)|
|N. Kotinas||
|P. Lukacovic||
|I. Matthewson||
|F. Moldovan||
|J. Naravaite|(Resigned 22 September 2022)|
|H. Smith||
|M. Swallow||
## **Company Secretary**
G. Cohn
## **Accountants**
HiCloud Accounting Limited Unit 7 Wheatcroft Business Park Landmere Lane Nottingham NG12 4DG
Page 2
**Seeds For Growth Trustees Annual Report**
## **OBJECTIVES AND ACTIVITIES**
The object of the charity is:
a) to advance the education of persons from disadvantaged communities and others in a range of charitable areas which principally address social and economic circumstances and health issues.
b) to promote for the benefit of the public the conservation, protection and improvement of the physical and natural environment by promoting recycling and sustainability practices; and
c) the promotion of such other purposes, being exclusively charitable according to the law of England and Wales, as the trustees may from time to time determine.
## **ACHIEVEMENTS AND PERFORMANCE**
The focus of the charity was to develop the Greening Communities programme which will support tenants in social housing estates to create new community gardens to grow their fresh food, enhance their mental and physical health from gardening and being out of doors and combatting climate change.
The work of the charity was supported by twenty-two individual volunteers. In addition, the charity received support from the Built Environment Communications Group, Canary Wharf Group, Clifford Chance LLP, L’Oréal UK, London Communications Agency, Modulaire Group, McKinsey & Company and from the Queen Mary University of London.
The support provided was to develop the Greening Communities programme regarding strategic planning, communications, drawing up the documentation for the Greening Communities Franchise and facilitating access to a grant.
The individual volunteer and corporate services are valued at £34,000. The charity would have not otherwise been able to purchase these services if they had not been donated. Moreover, it is not possible to reasonably segregate the total value between volunteer and corporate services. The valuation of these services has therefore not been included in the accounts.
## **FINANCIAL REVIEW**
During the year, the Charity received income totalling £61,507 (2022: £21,369) of which £nil (2022: £11,500) was restricted. Total expenditure during the year amounted to £31,885 (2022: £12,795) of which none (2022: all) was restricted. Net income for the year amounted to £29,622 (2022: £8,574). At the year end, general fund stood at £39,981 (2022: £10,359).
## **PLANS FOR FUTURE PERIODS**
Greening Communities was launched in London in 2019 and by 2027 will have expanded to a UK-wide program creating 550 new tenant-led social housing estate-based community gardens annually. This will be achieved by the charity launching 50 community gardens annually in London. In cities and large towns UK-wide 100 Greening Communities Satellites will be launched, and each will establish at least 5 greening projects annually, which is 500 in total. The 550 gardens will attract over 3 million visitors per year and £16.5 million will be invested to create the gardens.
Page 3
**Seeds For Growth Trustees Annual Report**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
The charity is constituted as a company limited by guarantee and is therefore governed by its memorandum and its articles of association.
The trustees meet regularly to make decisions and monitor the work of the charity. The board of trustees is authorised to appoint new trustees to fill new vacancies arising through the resignation or death of an existing trustee.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).
Signed on behalf of the board
M. Buchanan
Trustee
18 December 2023
Page 4
**Seeds For Growth Statement of Financial Activities**
## **for the year ended 31 March 2023**
|**Notes**
**Income and endowments**
**from:**
Donations and legacies
4
**Total**
**Expenditure on:**
Raising funds
5
Other
6
**Total**
Net gains on investments
**Net income**
Transfers between funds
**Net income before other**
**gains/(losses)**
**Other gains and losses**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**funds**
**2023**
**£**
61,507|**Restricted**
**funds**
**2023**
**£**
-|**Total funds**
**2023**
**£**
61,507|**Total funds**
**2022**
**£**
21,369|
|---|---|---|---|---|
||61,507
6,812
25,073|-
-
-|61,507
6,812
25,073|21,369
-
12,795|
||31,885
-|-
-|31,885
-|12,795
-|
||29,622
-|-
-|29,622
-|8,574
-|
||29,622|-|29,622|8,574|
||29,622
10,359|-
705|29,622
11,064|8,574
2,490|
||39,981|705|40,686|11,064|
Page 5
**Seeds For Growth Summary Income and Expenditure Account**
## **for the year ended 31 March 2023**
|Income
**Gross income for the year**
Expenditure
**Total expenditure for the year**
Net income before tax for the year
**Net income for the year**|**2023**
**£**
61,507
61,507
31,885
31,885
29,622
29,622|**2022**
**£**
21,369|
|---|---|---|
|||21,369|
|||12,795|
|||12,795|
|||8,574|
|||8,574|
Page 6
**Seeds For Growth Balance Sheet**
## **at 31 March 2023**
|**Company No.**
**05940935**
**Notes**
**2023**
**£**
**Current assets**
Debtors
8
51
Cash at bank and in hand
42,290
42,341
**Creditors:**Amount falling due within one year
9
(1,655)
**Net current assets**
40,686
**Total assets less current liabilities**
40,686
**Net assets excluding pension asset or liability**
40,686
**Total net assets**
40,686
**The funds of the charity**
**Restricted funds**
10
Restricted income funds
705
705
**Unrestricted funds**
10
General funds
39,981
39,981
**Reserves**
10
**Total funds**
40,686|**2022**
**£**
3,590
9,465|
|---|---|
||13,055
(1,991)|
||11,064
11,064|
||11,064|
||11,064|
||705|
||705
10,359|
||10,359|
||11,064|
These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
For the year ended 31 March 2023 the company was entitled to exemption under section 477 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 2006 with respect to accounting records and the preparation of accounts.
Approved by the board on 18 December 2023
And signed on its behalf by:
M. Buchanan Trustee
18 December 2023
Page 7
**Seeds For Growth Statement of Cash flows for the year ended 31 March 2023**
|**Cash flows from operating activities**
**Net income per Statement of Financial Activities**
**Adjustments for:**
Decrease in trade and other receivables
Decrease in trade and other payables
**Net cash provided by operating activities**
**Net cash from investing activities**
**Cash flows from financing activities**
Repayment of borrowings
**Net cash used in financing activities**
**Net increase in cash and cash equivalents**
**Cash and cash equivalents at the beginning of the year**
**Cash and cash equivalents at the end of the year**
**Components of cash and cash equivalents**
Cash and bank balances|**2023**
**£**
29,622
3,539
(27)
33,134
-
(309)
(309)
32,825
9,465
42,290
42,290
42,290|**2022**
**£**
8,574
433
(565)|
|---|---|---|
|||8,442|
|||-|
|||(2,445)|
|||(2,445)|
||||
|||5,997|
|||3,468|
|||9,465|
||||
|||9,465|
||||
|||9,465|
Page 8
**Seeds For Growth Notes to the Accounts**
## **for the year ended 31 March 2023**
- 1 **Accounting policies**
## **Basis of preparation**
The financial statements have been prepared in accordance with 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 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
## **Change in basis of accounting or to previous accounts**
There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
## **Fund accounting**
- Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
- Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
- Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.
## **Income**
- Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
- Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA. Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
- Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.
Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets
Page 9
**Seeds For Growth Notes to the Accounts**
## **Expenditure**
- Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.
- Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.
- Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
- Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
- Other expenditure These are support costs not allocated to a particular activity.
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Freehold investment property**
Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.
## **Stocks**
Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.
## **Trade and other debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.
## **Trade and other creditors**
Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
Page 10
**Seeds For Growth Notes to the Accounts**
## **Research and development**
Expenditure on research and development is written off in the year in which it is incurred.
## **Foreign currencies**
Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period.
Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.
All exchange differences are are taken into account in arriving at net income/expenditure.
## **Leased assets**
Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.
Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.
Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.
Assets held under finance leases are depreciated in the same way as owned assets.
Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.
## **Pension costs**
The charity is not required to operate a defined contribution plan for its employees.
## **Receipt of donated goods, facilities and services**
All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.
## 2 **Company status**
The company is a private company limited by guarantee and consequently does not have share capital.
Page 11
**Seeds For Growth**
**Notes to the Accounts**
## 3 **Statement of Financial Activities - prior year**
|**Income and endowments from:**
Donations and legacies
**Total**
**Expenditure on:**
Other
**Total**
**Net income**
**Net income before other**
**gains/(losses)**
**Other gains and losses:**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**
4
**Income from donations and legacies**
5
**Expenditure on raising funds**
_Costs of generating voluntary_
_income_|**Unrestricted**
**funds**
**2022**
**£**
9,869
9,869
-
-
9,869
9,869
9,869
490
10,359
**Unrestricted**
**£**
61,507
61,507
**Unrestricted**
**£**
6,812
6,812|**Restricted**
**funds**
**2022**
**£**
11,500
11,500
12,795
12,795
(1,295)
(1,295)
(1,295)
2,000
705
**Total**
**2023**
**£**
61,507
61,507
**Total**
**2023**
**£**
6,812
6,812|**Total funds**
**2022**
**£**
21,369|
|---|---|---|---|
||||21,369
12,795|
||||12,795|
||||8,574|
||||8,574|
||||8,574
2,490|
||||11,064|
||||**Total**
**2022**
**£**
21,369|
||||21,369|
||||**Total**
**2022**
**£**
-|
||||-|
Page 12
**Seeds For Growth Notes to the Accounts**
6 **Other expenditure**
|Employee costs
Motor and travel costs
General administrative costs
Legal and professional costs
7
**Staff costs**
Salaries and wages
No employee received emoluments in excess of £60,000.
Total employee benefits received by key management
personnel
8
**Debtors**
VAT recoverable
Prepayments and accrued income
9
**Creditors:**
amounts falling due within one year
Other loans
Other taxes and social security
Accruals|**Unrestricted**
**£**
20,347
82
3,587
1,057
25,073
**2023**
20,300
20,300
-
**2023**
**£**
51
-
51
**2023**
**£**
755
150
750
1,655|**Total**
**2023**
**£**
20,347
82
3,587
1,057
25,073|**Total**
**2022**
**£**
7,960
86
3,571
1,178|
|---|---|---|---|
||||12,795|
||||**2022**
7,545|
||||7,545|
||||3,897
**2022**
**£**
-
3,590|
||||3,590|
||||**2022**
**£**
1,064
177
750|
||||1,991|
Page 13
**Seeds For Growth Notes to the Accounts**
## 10 **Movement in funds**
|**Restricted funds:**
**Restricted income funds:**
_Total_
**Unrestricted funds:**
**General funds**
**Total funds**
11 **Analysis of net assets between funds**
Net current assets
12 **Reconciliation of net debt**
Cash and cash equivalents
Borrowings
Net debt|**At 1 April**
**2022**
705
705
10,359
11,064|**Incoming**
**resources**
**(including**
**other**
**gains/losses**
**)**
**£**
-
-
61,507
61,507
**Unrestricted**
**funds**
**£**
40,635
40,635
**At 1 April**
**2022**
**£**|**Resources**
**expended**
**£**
-
-
(31,885)
(31,885)
**Restricted**
**funds**
**£**
51
51
**Cash flows**
**£**|**At 31**
**March**
**2023**
**£**
705|
|---|---|---|---|---|
|||||705|
|||||39,981|
|||||40,686|
|||||**Total**
**£**
40,686|
|||||40,686|
|||||**At 31**
**March**
**2023**
**£**|
|||9,465|32,825|42,290|
|||9,465
(1,064)
(1,064)
8,401|32,825
309
309
33,134|42,290
(755)|
|||||(755)|
|||||41,535|
||||||
|13 **Related party disclosures**
**_Controlling party_**|||||
The company is limited by guarantee and has no share capital; thus no single party controls the company.
Page 14
**Seeds For Growth Detailed Statement of Financial Activities**
## **for the year ended 31 March 2023**
|**Income and endowments from:**
Donations and legacies
**Total income and endowments**
**Expenditure on:**
Costs of generating donations and
legacies
**Total of expenditure on raising**
**funds**
Employee costs
Salaries/wages
Staff training
Motor and travel costs
Travel and subsistence
General administrative costs,
including depreciation and
amortisation
General insurances
Information and publications
Software, IT support and related
costs
Stationery and printing
Subscriptions
Sundry expenses
Telephone, fax and broadband
Legal and professional costs
Accountancy and bookkeeping
Other legal and professional
costs
**Total of expenditure of other costs**
**Total expenditure**
Net gains on investments|**Unrestricte**
**d funds**
**2023**
**£**
61,507
61,507
61,507
6,812
6,812
6,812
20,300
47
20,347
82
82
80
10
1,223
769
379
701
425
3,587
505
552
1,057
25,073
31,885
-|**2023**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|**Total funds**
**2023**
**£**
61,507
61,507
61,507
6,812
6,812
6,812
20,300
47
20,347
82
82
80
10
1,223
769
379
701
425
3,587
505
552
1,057
25,073
31,885
-|**Total funds**
**2022**
**£**
21,369|
|---|---|---|---|---|
|||||21,369|
|||||21,369
-|
|||||-|
|||||-
7,545
415|
|||||7,960|
|||||86|
|||||86|
|||||76
-
2,091
625
213
136
430|
|||||3,571|
|||||625
553|
|||||1,178|
||||||
|||||12,795|
|||||12,795
-|
Page 15
**Seeds For Growth Detailed Statement of Financial Activities**
|**Net income**
**Net income before other**
**gains/(losses)**
Other Gains
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|29,622
29,622
-
29,622
10,359
39,981|-
-
-
-
705
705|29,622
29,622
-
29,622
11,064
40,686|8,574|
|---|---|---|---|---|
|||||8,574
-|
|||||8,574|
|||||2,490|
|||||11,064|
Page 16
## **Independent examiner's report on the accounts**
**Section A Independent Examiner’s Report**
**Report to the trustees**
Charity Name SEEDS FOR GROWTH
**On accounts for the year** 31[st] March 2023 **Charity no** 1117640 **ended (if any) Set out on pages** 5 to 16 (remember to include the page numbers of additional sheets)
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended **31/03/2023** .
**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 examiner's statement** I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below *) 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.
* _Please delete the words in the brackets if they do not apply._
**Signed: Name:** Zain Imteyaz MAAT **Relevant professional** Association of Accounting Technicians (AAT) **qualification(s) or body (if any):**
**Date:** 19/01/2024
**Oct 2018**
1
**IER**
## **Address:**
97 Walbrook Road Derby DE23 8SF
## **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 any items that the examiner wishes to disclose** .
Our examination and review process did not identify any issues that warrant disclosure. We have carried out a thorough assessment, and we are confident in the accuracy and integrity of the presented information.
**Oct 2018**
2
**IER**