OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2025-03-31-accounts

THE BUTTERFLY TREE ANNUAL REPORT AND ACCOUNTS 2024 - 25

OUR AIMS

----- Start of picture text -----
1 2 3
----- End of picture text -----

To advance the education of the pupils at rural schools in Zambia by freely providing advanced facilities, including classrooms and teacher’s houses, educational material, and an orphan support programme.

To relieve poverty and to improve the conditions of life in socially and economically disadvantaged communities in Zambia by freely providing access to safe water and sanitation, community housing, sustainable income-generating enterprises, and food security.

To preserve and protect the health of patients in rural areas of Zambia by freely providing and assisting in the provision of facilities, including the construction of health posts and staff houses, support services for malaria and HIV prevention, and equipment not normally provided by the statutory authorities.

OUR TEAMS

The Butterfly Tree is an all-volunteer organization both in the UK and Zambia. Amongst our team of trustees and volunteers are a retired Company Director, Financial Advisor, a former head of house at a London university. In Zambia we have a former Head Teacher, former Chairman of the Livingstone Malaria Board, a former local Counsellor, and a former sponsored orphan who completed school and college. The charity operates in Surrey, UK and Livingstone, Zambia. The charity provides funds to install boreholes and water systems, the development of health and education facilities, including special education, food security, malaria and HIV prevention, community housing, sustainable income generating enterprises for women and young people with disabilities, sports projects, and an orphan support programme.

----- Start of picture text -----
Trustee and
Chairman – Jane Trustee – Jackie Trustee – Victoria
UK – CHARITY Treasurer – Ann
Kaye-Bailey Brown Johnson
Sutton
Trustee and Vice- Trustee and Trustee & Trustee and
Chairman – Jane
ZAMBIA – NGO Chairman – Treasurer – Secretary – Stain Project Manager –
Kaye-Bailey
Presley Mulenga Natasha Mufeya Musungaila Martin Mushabati
----- End of picture text -----

Chairman’s Report

In April 2024 when I visited Zambia it was obvious that the rains which should fall between November and March had been poor. During peak growing season, no rain fell for five weeks. Crops that would normally be flourishing had perished due to the lack of rain and unusually high temperatures in February. The same month the President declared a National Disaster and State of Emergency. Between April and June rivers and streams should be full and this period is the best time to see the mighty Victoria Falls producing one of the most spectacular sites in Africa. Sadly, this was not the case. As the year progressed 2024 was deemed to be the worst drought in Zambia’s history. Scientists determined that it was due to the El Niño weather pattern.

Thanks to the generosity of our donors The Butterfly Tree successfully drilled twenty-two boreholes for schools, clinics, and communities, and installed seven solar-powered water reticulation systems for food production units. Disappointingly, but hardly surprising with water table levels being so low, five attempts to drill boreholes failed. However, thousands more rural villagers and school children have access to safe drinking water, and the water systems provided irrigation for vegetables. I visited Zambia again in October and met the women’s food security groups. I was delighted to learn that our support had not only helped the women to provide food for their families but also aided vulnerable people in the communities who were suffering from hunger.

Hunger was widespread and sadly lead to malnutrition in both children and adults. Covering a wide area, we donated and distributed 25kg bags of ground maize to thousands of households in Mukuni, Musokotwane, Sekute, Nyawa and Moomba Chiefdom. Khalsa Aid, another UK charity, partnered with us to provide further support for Nyawa and Moomba. We also gave food donations to clinics that were treating children suffering from malnutrition.

We initiated food security projects to provide income generation for young people with physical and mental health challenges as well as for women. These included chicken and goat rearing, and vegetable growing for seven communities. In addition to donating bags of ground maize we also distributed seeds and fertiliser to communities that had lost everything due to the drought. This gave them the opportunity to sow seeds prior to the start of the rainy season in November.

On the health front we received a substantial grant for malaria prevention in March 2025. We would target Mulobezi District in Western Province. After conducting research, we learnt that in 2024 the Mulobezi District Health Office recorded 850 cases of malaria per 1,000 people. The funding has helped to expand our ‘Mosquito Nets for Schools’ programme whereby school children and teachers in selected areas of Mulobezi will each receive a mosquito net. We also added an additional facility at Simonga Rural Health Centre, which is being used for vaccinating children, family planning and HIV testing. Other clinics received medical supplies and equipment.

Our education projects included the development of three schools, two of them in Kalomo District for the first time. A 1x2 classroom block was constructed for Simukumbwa community school, which I visited in March after a tiring seven-hour, each-way, drive in the same day. The second school at Namachele, with a bigger population, received a 1x3 classroom block. After opening a new secondary school at Ngube in Kazungula District in January the pupil enrolment was overwhelming. This was due to a change in the education curriculum, which is now akin to the British system, resulting in pupils attending secondary schools from grade seven. Therefore, we will add another 1x3 classroom block and boarding house this year. Continued…

DONOR COMMENTS

‘That trip out to Zambia and especially meeting you and the Mukuni village people will always remain one of the highlights of my life. Thank you for that.’

The incredible work you and your team are doing in Zambia is absolutely awesome! Thank you for sharing these updates with us. We support and encourage your efforts!’

‘The forever smiling faces lifts the spirits in this forever complicated World we live in. Amazing work by an amazing charity.’

‘I am thrilled to think that the small projects we have been supporting are gaining momentum. We have always been proud of all the wonderful work achieved and conducted with the women in Zambia and Give a Hand is certainly hoping to pursue in years to come.’

‘They have so little, but it is obvious they all appreciate what you are giving them.’

The orphan sponsorship programme continues to grow. We added Nguba to the list of schools on the programme after hearing that pupils from Singwamba primary school who past to go to a secondary school were unable to enrol due to lack of funds. We continue to sponsor students at colleges and universities. More school leavers who completed grade 12 in December are wanting to go on to further education, subject to available funds. Five university students graduated in 2025 and three gained college diplomas.

The Butterfly Tree built ten community houses for orphans, widows and vulnerable families and welcomed one international family from who donated a house and helped with the construction. Two UK volunteers, Meg and Isobel, assisted in the special education unit and sporting activities at Mukuni Primary School. We received generous donations for our sports programmes in the form of footballs and kits. We combine workshops with sport to help reduce new cases of HIV, teenage pregnancies, early marriages and drug and alcohol abuse. Our trained peer educators talk to teams at matches and tournaments.

None of this could have been achieved without my fellow trustees, volunteers and of course the generosity of our donors. A special thanks to Ann, Jackie, and Victoria our UK Trustees and to David, Carolyn, Valerie, and Katie who offer their free time as volunteers, and to Frank Maiolo our US representative who has helped and supported the charity for the past fifteen years.

We are fortunate to retain our Zambian Trustees, Presley Mulenga (Vice-Chairman), Stain Musungaila (secretary), Natasha Mufeya (Treasurer) and Martin Mushabati (Ground-operations manager), not forgetting Lloyd Kasela, a Head Teacher and long-standing volunteer who manages our projects in Nyawa and the new ones in Kalomo district. Natasha, who was a beneficiary of the orphan sponsorship programme manages this entire programme as well as the peer education projects. This amazing team, worked tirelessly in 2024, to distribute food and source water for numerous outreach communities, during the worst drought in Zambia’s history.

All members both in the UK and Zambia are volunteers. The UK trustees all work from home and we have the free use of an office in Livingstone thanks to one of our suppliers. As a result, every year a minimum of 96% of money raised, goes directly into our grassroot projects in Zambia. Our transportation expenses were higher than usual mainly due to the vast area we covered delivering ground maize for emergency food relief.

Jane Kaye-Bailey

Chairman and Founder

‘It was also a joy to work with you as you selflessly devote to work for our communities. Thank you for the opportunity to interact and share experiences with you. I will always remain indebted to you for your commitment and resilience. Thank you once more.’ – Head of Kazungula Ministry of Education

IiirN 41

MAJOR DONORS 2024 - 2025

The Murphy Family Foundation - UK

Guernsey Overseas Aid and Development Commission

Give a Hand – Canada

Thanks to the support of our major, regular and new donors we were able to support a substantial amount of people in Zambia during the worst drought in the nation’s history. The response to our appeals was tremendous. Despite this unprecedented challenge we continuously provided support for emergency food relief without neglecting our other projects related to water, health and education.

Blooms The Chemist – Australia

Nick Bousliman – USA USA Motive Real Estate – USA

Larry & Gaylen Robbins – USA

ALMT - UK

The Mukuni Village Trust – Australia

Private Individuals - UK

STM Accounting – UK

Kapango - UK

St James’s Place Charitable Foundation - UK

On behalf of the trustees, our NGO team in Zambia and all beneficiaries, I wish to express our sincere gratitude to everyone who supported us during this particularly difficult year. Donors from the UK, Guernsey, USA, Canada, Australia, France, Germany, Switzerland, Sweden, Norway, Portugal, Spain and UAE gave generously to all our projects. Your donations provided funds for food distribution and boreholes, at a time when aid was most needed. As we approach our 20[th] year since the founding of The Butterfly Tree it is astonishing that so many of you continue to support our grassroot charity. Thank you!

Association of Inner Wheel Clubs – Great Britain & Ireland

Jane Kaye-Bailey Founder

POVERTY – SUPPORTING THE UN SUSTAINABLE DEVELOMENT GOAL ONE ‘NO POVERTY’

ZAMBIA IS A LAND-LOCKED NATION IN SUB-SAHARA AFRICA, BORDERING EIGHT COUNTRIES

Population 21.14 million Life expectancy 66.26 Infant mortality 42 per 1,000 births People living with HIV 1.3 million Number of orphans 1.2 million Over 6 million people do not have access to safe drinking water Over 50% people do not have proper sanitation Almost 60% of the population live on less than £1.50 ($2 per day) Malaria is prevalent in most regions Literacy 63.4%

EDUCATION PROJECTS 2024-25 SUPPORTING THE UN DEVELOPMENT GOAL ‘FOUR’ FOR ‘QUALITY EDUCATION’

MUKUNI CHIEFDOM SCHOOLS

SEKUTE CHIEFDOM SCHOOLS

MUSOKOTWANE CHIEFDOM SCHOOLS

NYAWA CHIEFDOM SCHOOLS

Nampuyani Primary - Malimba Primary
Bunsanga Primary - Mayobo Primary
Kauwe Secondary - James Siatchema
Singwamba Junior Secondary - Mabwa Primary

Nyawa Secondary - Nziso Primary
Muchambila Primary - Cilebe Primary
Nguba Secondary - Zalu Community school
Sichifulo Junior Secondary - Chinkoza Primary
Muyunda Primary - Katondo Primary
Mubuyu Primary - Kamusiku
Malombe Primary - Bombwe Lyangoma
Siumkumbwa Community - Njezi Primary
Namachele Community

ORPHAN SPONSORSHIP

SPECIAL EDUCATION

Zambia practices inclusive education.

In November 2024 we initiated an ambitious project to ‘Improve Education for Young People with Physical and Mental Health Challenges.’

Location – the entire Kazungula District

Aims:

We also received a separate donation to purchase creative materials for pupils with special needs.

FURTHER EDUCATION

Six students are taking degree courses at university studying microbiology, accountancy, engineering and teaching, and all but the one studying engineering will complete in 2025. Two students are attending college on nursing courses, accountancy, and electrical engineering and will also complete this year. One completed a diploma in journalism in December 2024. Each of these students will have a far better chance of employment.

Two young men who graduated as teachers after being sponsored, have been accepted into the army (one as an officer cadet) along with five other students who were also sponsored by the charity.

Some school leavers are currently volunteering for The Butterfly Tree, helping with peer education and offering extra tuition to orphans on our sponsorship programme.

Seana GIRLS’ EMPOWERMENT

HEALTH PROJECTS 2024-25 SUPPORTING THE UN DEVELOPMENT GOAL - ‘THREE’ FOR ‘GOOD HEALTH AND WELL BEING’

The Butterfly Tree supports and develops rural health centres and health posts in Mukuni, Nyawa, Sekute, Musokotwane, and Moomba in Kazungula District. In addition, we support Livingstone District, also in the Southern Province. We work closely with the Ministry of Health, Environmental Health Technicians, the Malaria Elimination Centre, and Community Health workers. We aim to offer support to Kalomo District in the forthcoming year by building a new health post at Katanda. We are delighted to have been offered a threeyear grant for malaria prevention in Mulobezi District in Western Province.

Mukuni Nyawa Sekute Musokotwane Livingstone Moomba
Mukuni Kauwe Mambova Musokotwane Mahalulu Moomba
Katapazi Singwamba Katambora Boombwe Simonga
Manyemuyemu Bunsanga Kazungula Simango Kasiya
N’songwe
~~.~~
~~‘~~
Muchambila
~~‘~~
Sikaunzwe
~~‘~~
Ngwezi
Katondo Mandia
Nyawa
Siakachapa
Mabwa

~~.~~

MALARIA PREVENTION

The World Health Organization World estimated that there were 263 million malaria cases in 2023 and 597,000 deaths in 83 countries. The WHO African Region recorded 246 million cases and 569,000 deaths. Children under five in this Region accounted for 76% of all deaths.

After identifying that many Zambian school children are not protected against malaria because priority is given to children under-five years of age and pregnant women. In 2017 we pioneered a project to help prevent children from contracting malaria. This persistent disease can cause long-term complications in children and until on of the new vaccines is widely distributed, they need protection.

As a result, ‘Mosquito Nets for Schools,’ was launched in 2017, which is proving to be highly effective in reducing malaria cases in school children. Schools where pupils and teachers have been given a mosquito nets, have reported fewer cases of malaria, and less absenteeism from school.

During 2024-25 The Butterfly Tree distributed 1,920 mosquito nets for schools in Mabwa and Kauwe zones.

For 2025 we have been awarded a three-year grant to offer our ‘Mosquito Nets for Schools’ project to Western Province where there is a high malaria prevalence.

HIV PREVENTION

----- Start of picture text -----
Boys’ Allyship and
Girls’ Empowerment Empowerment
Programme
Programme
2
=

aw
Peer Mentor Programme
Peer Mentor Programme
Training Booklet
Training Booklet
----- End of picture text -----

We believe that peer education is one of the best ways to reduce new cases of HIV. Young people, especially in the rural areas, lack knowledge on the dangers and prevention of HIV. Our comprehensive training booklets, written by one of our UK volunteers, have been donated to schools and health centres.

WATER & SANITATION PROJECTS 2024-25 SUPPORTING THE UN DEVELOPMENT GOAL ‘SIX’ ‘CLEAN WATER & SANITATION’

BOREHOLES
Nguba School
Siamuya School
Sianjangulu School
Kanono School
Mukamba Community
Siapenga Community
Muyunda School
Mupampi Community
Kasiya Community
Siambelele Community
Kauwe RHC Cinic
Namukamba School
Kamusiku School
Katondo School
Manono School
Masamu Muyumu School
Karamba Community
Nguba School
Siamuya School
Sianjangulu School
jag
Luwe
School
Muule School
Service Centre School
Mulindi School
Mapepe School
Malongalonga Community
Ndele Clinic

The severe drought caused predominantly by El Niño had a devastating impact on rural communities throughout Zambia. Streams and rivers were completely dry. People relied on polluted shallow wells, travelling long distances to access drinking water, and existing boreholes were overwhelmed. The Butterfly Tree drilled 27 boreholes of which 5 were completely dry. We also installed 7 solar-powered water reticulation systems.

WATER SYSTEMS WATER SYSTEMS
Senkobo
Mukuni
Community
Community
Zalu Community
Zwanga
Sekute Central
Kanchele
Siambelele
Community
Community
Community
Community
TOILETS
Mabwa
Nguba
Health Post
School
BbombeLyangoma School
Zwanga
Kanchele
Women
Women
Sekute Central Women
Zalu Women

WATER PROJECTS 2024-25 IF*￿r. yoi 1411TT£EFIy IF;'f,i F -2

FOOD SECURITY 2024-25 SUPPORTING THE UN DEVELOPMENT GOAL ‘TWO’ FOR ‘ZERO HUNGER’

EMERGENCY FOOD RELIEF 2024

A message from a beneficiary: ‘The food we are being given is keeping the village alive. The little each one gets is shared with neighbours and as a result there is no death or sickness, and it gives us hope that at least someone cares.’

SUSTAINABLE INCOME-GENERATING PROJECTS FOR WOMEN AND YOUNG PEOPLE WITH DISABILITIES

COMMUNITY HOUSES

Community houses are donated to orphans and vulnerable children on The Butterfly Tree’s orphan sponsorship programme, to widows and the elderly, and for security guards protecting the income-generating enterprises for women. Some of the orphans live in child-headed homes, where the oldest child looks after siblings.

As many of the orphans are being looked after by an elderly grandparent, they can be found sleeping in dilapidated mud and pole constructions that let in water during the rainy season.

Ten homes were constructed during 2024-25. These traditional dwellings are bigger than those built by the community. A former sponsored pupil earns money constructing some of the dwellings in Mukuni, Kamwi and Ngandu villages.

VISITORS AND VOLUNTEERS

‘ Just want to show my appreciation for all the organising the volunteering for us. I have really enjoyed being at Mukuni village and fallen in love with Zambia and can see why you love it so much. Mukuni was such an amazing experience and I hope to go back one day .’

SPORT

• The Butterfly Tree engages youths, boys and girls in football as a way of creating awareness of the dangers of HIV, teenage pregnancies, early marriages, and drug and alcohol abuse. Football kits are given to girls’ and boys’ teams to empower them.

ACCOUNTS 2024-25

INCOME £'s
Donations, Sponsorship& Fundraising 380,860
EXPENDITURE
Orphan Sponsorship 13,319
Further Education Sponsorship 9,488
Special Education 33,842
SponsorshipExpenses 1,907
Water and Sanitation 48,572
Sustainable Development 43,705
Malaria Prevention 18,340
BuildingProjects 58,139
Other Projects 942
Food and Healthcare 129,046
School Equipment 9,550
Promotional Activities 0
Transportation & Logistics 16,222
Miscellaneous 1,615
Bank Charges 365
Admin fees 0
385,052
Net of receipts/(payments) (4,192)
Reserves brought forward at 1st April 2025 24,121
RESERVES REMAINING at 31st March 2022 19,929

EXPENDITURE APRIL 2024 - MARCH 25

----- Start of picture text -----
1%
0%
15%
34%
12%
5%
2%
12% 13%
4%
2%
----- End of picture text -----

Building Projects Orphan Sponsorship Malaria Prevention School Utilities, Equipment and Supplies Water and Sanitation Transportation and Shipping Costs Further Education Sponsorship Sustainable & Other Projects Food & Healthcare Sponsorship Expenses Promotional & Fundraising Activities

TOTAL FUNDS RAISED

----- Start of picture text -----
5,000,000
4,500,000 4,264,979
4,000,000
3,500,000
3,000,000
2,500,000
2,000,000
1,500,000
1,000,000
500,000
0
Apr 06 – Jan Pre-Charity Registration Pre-Charity Registration
----- End of picture text -----*

AWARDS

2007-2025 AWARDS AND ACCOLADES
2025 Community Support Non-Profit Organisation of the Year – Central England Prestige Awards
2024 Best Zambian Vulnerable Children & Orphan Support Charity – Acquisition International
2024 International Support NPO of the Year for the 2024 Innovation & Excellence Global Awards
2023 Youth Education Non-Profit Organisation of the Year 2023/24 – London and South East England Prestige Awards
2023 Best Africa Focused Clean Water & Sanitation Provider – Acquisition International
2022 HIV Support Non-Profit Organisation of the Year – Central England Prestige Awards
2022 Best Education Charity of the Year – Scottish Prestige Awards
2021 Best Orphan Charity of the Year – Midlands Prestige Awards
2020 Volunteering Abroad Specialist of the Year UK – Travel & Hospitality Awards
2020 The Founder was selected as a finalist of the CIM Marketer of the Year
2018 The Founder received the UK Prime Minister's Points of Life Award
2018 Runner-up in the AidEx Innovation Challenge for Malaria Prevention
2017 The Founder was a finalist at the AidEx Global Humanitarian Award
2012 Visit from The Princess Royal
2012 Shortlisted for the Best Responsible Tourism Website
2007 Finalist – Best New Charity of the Year – Charity Excellence Awards

THE BUTTERFLY TREE ORPHAN SPONSORSHIP PROGRAMME

www.thebutterflytree.org.uk

The Butterfly Tree Report of the Trustees and financial statements for the year ended 31 March 2025

Charity number: 1118084

13 The Courtyard, Timothy’s Bridge Road, Stratford upon Avon, Warwickshire, CV37 9NP Telephone: 01789 294484 Fax 01789 205600

The Butterfly Tree Charity Accounts from 1[st] April 2024 to 31[st] March 2025 nurturing those in need The Butterfly TreeA)

The Butterfly Tree
Charity Accounts from 1[st]April 2024 to 31
The Butterfly Tree
April 2024 to 31[st]March 2025
The Butterfly TreeA)Butterfly TreeA)TreeA)A)
nurturingthoseinneed
INCOME The Butterfly TreeA)Butterfly TreeA)TreeA)A)
nurturing those in need
£’s
Donations, Sponsorship & Fundraising 380,860
380,860
EXPENDITURE
Orphan Sponsorship 13,319
Further Education Sponsorship 9,488
Special Education 33,842
Sponsorship Expenses 1,907
Water & Sanitation 48,572
Sustainable Development 43,705
Malaria Prevention 18,340
Building Projects 58,139
Other Projects 942
Food & healthcare 129,046
School Equipment 9,550
Transportation 16,222
Miscellaneous 1,615
Bank Charges 365
385,052
Net of receipts/ (payments) (4,192)
Reserves brought forward at 1st April 2024 24,121
RESERVES REMAINING at 31st March 2025 19,929

Signed: Date: 26 September 2025

H Watson: Grenfell James Associates Ltd These accounts have been prepared on a 'receipt and expenditure' basis, with the information provided.

As trustee of The Butterfly Tree charity, I hereby approve the above accounts and confirm that all necessary information was provided in order that they be completed accurately.

Signed: Jaue Kaye- bailey

Date: 26[th] September 2025

J Kaye-Bailey: The Butterfly Tree

REF. NUMBER DOCUMENT COMPLETED BY ALL PARTIES ON XE5RG-DKQ53-RNKZ6-BW8K5 01 OCT 2025 08:27:59 UTC SIGNER TIMESTAMP SIGNATURE JANE KAYE-BAILEY SENT 01 OCT 2025 07:28:00 EMAIL VIEWED JKAYEBAILEY@GMAIL.COM 01 OCT 2025 08:27:17 SIGNED IP ADDRESS 01 OCT 2025 08:27:59 86.154.207.95 LOCATION CITY OF LONDON, UNITED KINGDOM RECIPIENT VERIFICATION EMAIL VERIFIED 01 OCT 2025 08:27:17

Signed with PandaDoc

PAGE 1 OF 1

CHARITY COMMISSION FOR ENGLAND AND WALES Independent examinerfs report on the accounts Section A Independent Examiner's Report Report to the trustees THE BurrERFLY TREE On accounts for the year ended 31 MARCH 2025 Charity no (if any) 1118084 Set out on pages I report to the trustees on my examination of the accounts of the above charity <￿e Trusf) for the year ended As the charivs trustees. you are resporKsible for the preparation of the accounts in accordan￿ with the requirements of the Charities Act 2011 (Ihe Acr). Responsibllities and basis of report I report in respect of my examination of the Trusys accounts carried out under sertion 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 A Independent trhe chaiitys gross income exceeded £250.000 and l am qualified to examlnerfs statement undertake the examination by being a qualified member of [insert name of applicable listed Ix)dy]]. Delete [ ] rfnot applicable. I have ccxnpleted my examination. I confirni that no material matters have come to my attention in connection with the examination (other than that disdosed 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 Chartties Act. or the accounts did not accord with the accounting records.. or the accounts did not comply with the applicable requirements conceming the fomi and content of ac(x)unts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fairf view which is not a matter constdered as part of an independent examination. I have no concems and have come across no other matters in connection with the examination to which attention should be drayffl in this report in order to enable a proper understanding of the accounts to be reached. . Please delete the words in the btsckets rf they do not apply. Date: 26109125 Signed: Name: HANNAH WATSON Relevant professional FCCA IER Oct 2018

qualification(s) or body (if any): Address: GRENFELL JAMES ASSOCIATES LTD UNIT 13. THE COURffRAD, TIMOTHY'S BRIDGE ROAD STRATFORD UPON AVON, CV37 9NP Section B Disclosure Only complete rf the examiner needs to highlight material matters of con￿rn (see CC32, Independent examination of charity accounts: directions and guidan￿ for examiners). Glve here brief details of any Items that the examiner wishes to disclose. IER Oct 2018