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2021-07-31-accounts

MOE Trustees Annual Report

Period: 1st August 2020 - 31st July 2021

Charity Name: Ministry Of Enlightenment (MOE)

Registered Charity Number : 1120351

Charity's principle address: The Coach House, Tofts Chase, Little Baddow, Chelmsford, CM3 4BX

Names of Charity Trustees:

  1. Stephen Turof

  2. Emma Goldie

  3. Stephen Drury

  4. Munir Sayed

  5. Zoe Ben El Htira

Description if Charity's trusts:

Type of governing document - Constitution

How the charity is constituted - CHARITY

Trustee selection methods - Trustee selection occurs by appointment from all trustees agreement

Additional governance issues:

Funds Sanctus Homeless Cafe (#1150313) through organising

charity fundraising events and making donations towards Sanctus

Risk may include individuals with mental health or emotional imbalances so phone calls and emails are used to assess health and well being with a new tiered policy for volunteering and exchanges

Administration support essential to support client care and process development.

Emma Hughes has voluntarily resigned her position as Trustee on the 6th April 2021. The newly appointed Trustees Stephen Drury and Munir Sayed have joined as of 6th April 2021. This has been a unanimous decision and made in full agreement by all the existing Trustees.

Summary of the objectives of the charity set out in its governing document:

Ministry of Enlightenment was founded in 2007 to enable personal and spiritual development for the individuals looking for truth and a retreat space for people to develop and help contribute to the local community through various environmental and social projects.

Summary of main activities for the public benefit in relation to these objects:

The main activities the charity has continued with are to provide respite, retreat and advocacy for individuals on an individual and group basis from a non-denominational foundation.

Funding continues for supporting the mental, emotional and spiritual development of individuals and opportunity for people to attend who can not aford to pay for workshops, teaching and

course materials.

We continue to provide resources for supporting vulnerable isolated and homeless individuals with food and respite space in a neutral environment through our donations to Sanctus Charity #1150313.

Further statement in regard to policy making, policy programme and contribution made by volunteers:

Due to the Ongoing Covid-19 pandemic all direct work and support for weekend retreats and ground work on the premises has been significantly reduced. This has translated into a lot of online work and coaching sessions for individuals who are still home-isolating. The MOE has been providing greater opportunity for individuals to interact online through the Zoom online platform. People who attend the premises have been largely reduced with the adherence of government guidelines and protocols such as social distancing, health and safety measures.

Retreats and online workshops are provided online with the aim to help individuals to work on themselves in the comfort of their own homes.

All direct work and support for online workshops and grounds maintenance has been through volunteering. A summary of reduced hours spent in each area continues to be noted:

Gardening Volunteering 65 hours

Cooking volunteering 1045 hours

Cleaning Volunteering 62 hours

Administration and operations volunteering 550 hours

Management Volunteering 260 hours

Teaching Volunteering 326 hours

Specialist Consultants 45 hours

This time was dedicated by over 10 people throughout the year, without this community cohesion and support we would not be able to operate and maintain the level of services we provide.

Summary of tha main achievements of the charity during the year:

Establishing and growing our online presence and redesigning our website to allow a greater number of people to participate in online workshops, virtual events to help further outreach our ongoing MOE land projects.

Continue integrating more activities alongside external and internal space for clients and volunteers and making these available to the local community and our larger online community.

Growing and expanding our online subscribers and allowing international clients to visit premises and attend under strict Covid protocols and government ruling of the Covid-19 pandemic.

Establishing various online ventures to widen our audience and increase our clientele. Allowing a greater reach across a global platform online.

Retreats have been modified to adapt to our online portal and provided on a worldwide scale. Meetings for individuals and our online community have continued to evolve creating greater group cohesion and development. We continue to provide weekly group sessions for our online community and for people who are unable to travel due to financial constraints and health reasons.

Continuing to develop our online services to reach an even wider online community even those who do not have the opportunity to

travel and have financial difficulties.

We continue to monitor, adapt and receive feedback from our clients, volunteers and online and offline communities. This has enabled us to enhance and tailor our services to meet the greater needs of all people involved.

We continue to expand our services and in order to do this we are more efectively utilising the time and help of our volunteers and support staf online. Health and mental well being continue to be priority as a charity and we ofer this through our environment workspaces, online services and gardens to the local and wider offline and online communities.

Our MOE Ashram has continued to be partially open under strict Covid guidelines to allow the ongoing support of individuals, volunteers and group clientele.

Brief statement of the charity's policy on reserves:

We endeavour to keep two months running costs, plus emergency funds for unexpected property and grounds repair costs of up to £10,000. This totals £25,000.

Further financial review details:

Fundraising Means

Abroad our travel has been severely limited due to Covid-19 pandemic. We have still been able to use our online portal website and online services to provide: Virtual Online Light Circles, Distance Healing, Virtual Clinic and Online Healing sessions.

Online workshops have been very successful in helping people

during Covid-19 pandemic, during their time of ongoing selfisolation and social distancing.

Generous personal donations of time and money.

We continue to have live-in and external workers and volunteers to help support our charity works.

Expenditure continued to support retreat garden space.

Engaging in feedback mechanisms and resources for processes to ensure services and experiences are optimised through engagement and participation in spiritual practices, services and community development as before.

Ashram Shop 653.43 653.43 Stock: Ashram Sho
390
Administratio 13,089.21 13,089.21 13,089.21 13,089.21 13,089.21 13,089.21 Utilities: -314.47 -314.47
At Home With 15,878.25 390 n
Ashram
851.75 Coach House
Utilities:
-1,742.24
Stephen
Distant
33,000.74 General
Audit &
5,242.74 CoachHouse
Utilities:
688.94 6517.96
India Retreat
healing
975.8 Bank Fees
Accountancy
1,240.76 Coach House -1367.77 1367.77
Online 2,978.94 Cleaning 2,333.43 -64,031.69
Gayatri and
Online
2,629.23 Ashram
Donations to
4,581.54 61,600.98
Healing/Skyp
Online Light
9,902.52 Sanctus
Equipment:
288.7
Circle
Online Virtual
-277.79 Ashram
Food Coach
4,362.61 8,480.61
Clinic
Online with
317.36 House Private
Food MOE
5,972.50
Emma Goldie
Other
6,437.93 Coach House
Food
1,258.31
Sales
Revenue
90 Workshop
General
368.25
Sanctus: Rent -1,818.86 Insurance
Expenses
1,885.38
TDC Healings
Income
-926.7 London Costs -942
Virtual 2,671.45 Maintenance 65
Total
Darshan
72512.3 & Repairs:
Donation: EU 160 Maintenance 4,904.61
Donations: 5,349.68 MOE Field
& Repairs:
1,976.47
Gift Aid
Donations:
-10,604.50 Outside 4,877.00
Non Gift Aid
Online
2,664.11 Service
Postage,
80.14
Total
Donations
-2430.71 Freight &
Printing&
151.57
70081.59 Stationery
Sanctus:
-512.64
Broomfeld
Sanctus:
-1,888.06
Broomfeld
Sanctus: Cafe
-231.2
cost
Sanctus:
270
Sanctus: Food
Donations
-142
Sanctus: -698.67
Insurance
Sanctus: Rent
-3,375.00
Staf Training
Outgoing
1,225.00
Subscriptions 79.99
Telephone & 882.39
Internet
Travel -
216.91
National
Travel:
1,391.48
Volunteer
Utilities:
1,400.28
Ashram
Utilities:
3,277.71
CoachHouse
Utilities: TDC
182.2
5%
Website,
3,027.74
Workshop
Advertising &
12.78

Zen Garden 59,843.21

MINISTRY OF ENLIG MINISTRY OF ENLIG 0



INCOME AND EXPENDITURE FOR THE YEAR ENDED 31 JULY 2021
2020 2021 Ashram shop
£ £
DONATIONS 47145.12 68402.62 653.43
TRADING INCOME 15974.07 68402.62 Ashram Gener
LESS; SEMINAR COSTS 32694.46 12527.94 851.75
GROSS PROFIT 30424.73 55874.68
Sanctus: Rent
RENTAL INCOME 0 -1818.86 -1818.86
Workshop
LESS; COST OF SALES 1776.14 634.78 12.78
LABOUR CHARGES
-1776.14 -2453.64
28648.59 53421.04
LESS; Utilities: Coa
RENT AND RATES 6135.16 -2649.29 3277.71
Maintenance &
REPAIRS TO PREMISES -6677.46 4011 1939.67 2452.31
Insurance
INSURANCE 1533.44 1186.71 1885.38
Utilities: Ashra
LIGHT AND HEAT 1361.33 1400.28 1400.28
Donations to S
GRANTS/DONATIONS GIVEN 20474.34 4,851.54 4,581.54
AHS DH India Retreat Gayatri OH COL VC EG Other revenue
15789.91 32629.21 975.8 2978.94 2472.07 9902.52 -277.79 317.36 3557.13
Equipment: As Food MOE Coa Food Worksho pLondon Costs Outside Servic Staf Training Sanctus: Cafe Sanctus: Food
288.7 5,342.38 1258.31 -942 4877 1225 -231.2 -142
Income Private
Stock: Ashram Shop
622
Utilities: Coa Sanctus: Rent Sanctus: Broomfeld Utiliites & Phone
-688.94 -3375 -1863.06
Sanctus: Broomfeld PropertyMaintenance & Repairs
-512.64
Sanctus: Insurance
-698.67
m
Sanctus: Donations SoupKitchen
270
Sales TDC healings Darshan Don EU Don GA Don Non GA Online Donations
90 -926.7 2671.45 160 5349.68 -10604.5 2,664.11
Administration

h


a
n
CASUAL WAGES/ADMIN 8957.14 13089.21 13089.21
Maintenance &
REPAIRS AND RENEWALS 3903.84 65 65
Telephone & In
TELEPHONE & INTERNET 1098.6 882.39 882.39
Postage,Freig
POSTAGE AND STATIONERY 592.64 231.71 80.14
General Expen
COMPUTER EXPENSES 0 368.25 368.25
Travel - Nation
TRAVEL EXPENSES 3442.88 2072.79 216.91
CleaningAshr
CLEANING COSTS 3239.26 2333.43 2333.43
WORKS REPAIRS 0
Subscriptions
SUNDRY EXPENSES 0 79.99 79.99
Website,Adve
ADVERTISING & WEBSITE 4874.23 3027.74 3027.74
Bank Fees
BANK CHARGES 756.15 1240.76 1240.76
Zengarden
ZEN GARDEN 7685.03 4193.22 2288.03
Audit & Accou
PROFESSIONAL FEES 4540.53 4885.24 4885.24
61917.11 39198.64
SURPLUS OF INCOME OVER EXPENDITURE -33268.52 14222.4

n & Repairs: Ashram nternet Printing & Stationery 151.57 nses Travel: Volunteer Costs 1855.88 am rtising & Marketing Moe field 1905.19 ntancy fees

14222.4

MINISTRY OF ENLIGHTENMENT MINISTRY OF ENLIGHTENMENT MINISTRY OF ENLIGHTENMENT
BALANCE SHEET AS AT 31ST JULY 2021
2021 2020
£ £
PROPERTY 433,836.00 433,836.00
LESS LOANS
433,836.00 433,836.00
CURRENT ASSETS MOE Current A
CASH AT BANK 47,876.87 19,427.66 47,876.87
FURNITURE & FIXTURES 404.41 268.43
OTHER DEBTORS 13,509.67 52,590.64
61,790.95 72,286.73 Accounts recei
12840.09
CURRENT LIABILITIES 1,322.40 26,194.04
CREDITORS & ACCURUED EXPENSES 1,322.40 26,194.04 836
Accruals
NET CURRENT ASSETS 60,468.55 46,092.69
494,304.55 479,928.69
RETAINED SUPLUS 480,082.15 513,197.21
PROFIT FOR YEAR 14,222.40 -33,268.52
494,304.55 479,928.69
494304.55
0.00

----- Start of picture text -----
Account
SummerhouseComputer Office Equipment
46.98 357.43
Private Costs SPaypal
318.94 350.64
-3 489.4
Suspense Accounts payable
----- End of picture text -----

Utilities 20-21 Utilities 20-21 Utilities invoice owed byEmma for 19-20 of Utilities invoice owed byEmma for 19-20 of Utilities invoice owed byEmma for 19-20 of

M

o

1
Aug20-Mar 21 Apr 21 -Jul 21 INV AMOUNTS
Emma 17%/7%
451.51
69.16 520.67
ST 18%/28% 1048.8 792.24 1841.04 From Apr 21 65%/35% ST EG
TDC 5% 132.8 49.4 182.2 From Apr 21 EG 7% ST 28%
MOE 60%
Food 20-21 Took out duplicate
Aug20-Mar 21 50/ Apr 21 -Jul 21 65/35 transaction INV AMOUNT S
Emma 1,819.12 253.53 2,072.65 -13.48 2,059.17
ST 1,819.12 470.84 2,289.96 -13.48 2,276.48
724.37
Private costs 20-21 INV AMOUNTS
Emma 35.59 35.59
ST 156.85 156.85
Private Costs for ST and EG for previous years INV AMOUNTS PAID

ST Aug 16-Jul


318.94
318.94
EG 17-18 125.35 6)
EG 18-19 203.29 Invoice of £2881 was made o
EG 19-20 1289.18 INV AMOUNTS PAID Paid on 3rdJune 2020
EG 17-20 TOTA
1617.82
1617.82 Manualjournal in other debt
Shouldn't this have been a re
Maintenance & Repairs: Coach House 20-21 for ST
Total 4904.61
MOE 2452.31 INV AMOUNTS 7) Is this the £1199.11 on the 3
ST 2452.3 2452.3 MOE invoiced Sanctus 1199.
I don't understand,Moe has i

f £936.57, Emma has paid £305 credit on 30th June 2021 that offsets against this. So oustanding invoice for 19-20 is now £631.57.

f £936.57,Emma haspaid £305 credit on 30thJune 2021 that ofsets against this. So oustandinginvoice for 19-20 is now £631.57. f £936.57,Emma haspaid £305 credit on 30thJune 2021 that ofsets against this. So oustandinginvoice for 19-20 is now £631.57. f £936.57,Emma haspaid £305 credit on 30thJune 2021 that ofsets against this. So oustandinginvoice for 19-20 is now £631.57. f £936.57,Emma haspaid £305 credit on 30thJune 2021 that ofsets against this. So oustandinginvoice for 19-20 is now £631.57. f £936.57,Emma haspaid £305 credit on 30thJune 2021 that ofsets against this. So oustandinginvoice for 19-20 is now £631.57. f £936.57,Emma haspaid £305 credit on 30thJune 2021 that ofsets against this. So oustandinginvoice for 19-20 is now £631.57. f £936.57,Emma haspaid £305 credit on 30thJune 2021 that ofsets against this. So oustandinginvoice for 19-20 is now £631.57. f £936.57,Emma haspaid £305 credit on 30thJune 2021 that ofsets against this. So oustandinginvoice for 19-20 is now £631.57. f £936.57,Emma haspaid £305 credit on 30thJune 2021 that ofsets against this. So oustandinginvoice for 19-20 is now £631.57.
Amana left in Sept 21
for food Jordan came back inJuly21
MOE 60% TDC 5% utilities Jordan at Lauras from Feb 22
Need to recalculate new utilities split from Feb 22 onwards
Invoices forprivate costs for ST and EG need to be created and mileage need to be created
Invoices for mileage need to be created
ST waspaid for 19-20 inv for mileage butpreviousyears mileage hejust ofset it agianst hisprivate c
on 30th May2019 for ST overpayment of council tax for 2018
ors created for £2881 - St Council Tax reconciliation 2019 2020 to be claimed back from Council
eceivable invoice,not ajournal? I don't understand this.
1stJuly2020?
11 on the 31stJuly2020 and Sanctuspaid into MOE on 6th August 2021 accordingto the notes of the invoice,but I cant see thepa
nvoiced Sanctus butpaid Sanctus that same amount?

on 30th May 2019 for ST overpayment of council tax for 2018 ors created for £2881 - St Council Tax reconciliation 2019 2020 to be claimed back from Council eceivable invoice, not a journal? I don't understand this. 1st July 2020? 11 on the 31st July 2020 and Sanctus paid into MOE on 6th August 2021 according to the notes of the invoice, but I cant see the pa nvoiced Sanctus but paid Sanctus that same amount?

This £305 is in the account Utilities: Coach House Private Goldie - 17%

osts

ayment coming into the MOE. MOE also paid Sanctus the same amount £1199.11 on 23rd August 2021, this was for donations made

2 to Sanctus but sent to MOE.

----- Start of picture text -----
Mileage Miles Mileage claim at 45pm/m INV AMOUNTS 10) Suspense
ST 512 £230.4 230.4 30 Sep 2018 153.46 Couples Distance
EG 520 £234 234 -3 Springfield Hos
31st July 776.81 MOE paid ST fo
31st July 776.81 ST invoiced for
3rd Aug 2020 776.81 Receive money
The debit went to the account: Food MOE Coach Hous
Not sure why ST was paid for food by MOE?
-232 ToNAtures Frequencies EMF
On Xero but not on statement:
02/12/20 78.48 Stripe Theres already one for that amount and dat
25/03/21 538.55 Stripe This is not on the bank statements
04/07/21 -53.92 Tesco There is already a £53.91 for Tescos on that
31/07/21 -3 Jamies Fruit and VeThis is not on the bank statements
31/07/21 -71.28 Priory Pet and CounThis is not on the bank statements
31/07/21 -70.73 Jamies Fruit and VeThis is not on the bank statements
418.1
----- End of picture text -----

Healing Omited from 2018/19 accounts so put in suspense spital, MOE paid 269.06, Emma paid back 266.06, £3 short or food up till 07/19 r this amount for food up till 07/19 y from ST for food till 07/19 se Staff/Volunteer, the credit went to suspense Eg Spending or MOE TBC te on Xero so this is a duplicate t date, this one isnt on the bank statements

Check that P/L and B/S balances Recalculate food and utility splits, change P/L and B/S figures then check th Create draft ST and EG private costs invoices for different years Create draft ST and EG utilities invoices for 20-21 Create draft ST and EG food costs invoices for 20-21 Show EG overdue invoices and new EG utilities invoice for 19-20 Show EG overdue inv from previous years Watch Vimeo recording

13.48 Cahnged the fod private inv
26.96 Put half of the 50 amount, 26
Private costs 20- 53.92
Emma 504.47
ST 87.05
ST 19-20 113.64
ST 18-19 13.55
ST 16-17 232.2
EG 17-18 125.35
EG 18-19 203.29
EG 19-20 1289.18

Utilities:

Utilities invoice owed by Emma for 19-20 of £936.57, Emma has paid £305

ST and Emma want to offset their private costs against Mileage claims. The

Shuayb Notes: Private costs

16-17: ST - Create inv for £232.20 from MOE to ST to offset? It wont need to Create ST private costs for 18-19 for £13.55. Create ST private costs inv for 20-21 for £87.05

Create ST private costs for 19-20 for £113.64. Should the manual journal of Create EG private costs invoices below

955.5 2606.98 310 1280

2545.5

61.48

ON STATEMENTS BUT NOT ON XERO

03/08/2020 -3106.54 FT 201995 03481
03/08/2020 -180 FT 201995 03481
03/08/2020 -600 FT 201995 03481
03/08/2020 -350 FT 201995 03481
03/08/2020 -700 FT 201995 03481
03/08/2020 698.67 FT 201995 03481
03/08/2020 142 FT 201995 03481
03/08/2020 231.2 FT 201995 03481
03/08/2020 434.26 FT 201995 03481
03/08/2020 3375 FT 201995 03481
03/08/2020 -1818.86 FT 201995 03481
03/08/2020 1842.67 FT 201995 03481
03/08/2020 192 FT 201995 03481
03/08/2020 -310 FT 201995 03481
03/08/2020 -755.79 PAYMENT STEPHEN TURO
03/08/2020 -12.78 PAYMENT EMMA GOLDIE
03/08/2020 -30.05 PAYMENT EMMA GOLDIE
03/08/2020 136.06 BBP TUROFF S ST U
03/08/2020 2351.46 BBP TUROFF S SUM
03/08/2020 3238.44 BBP TUROFF S ST C
03/08/2020 4481.33 BBP TUROFF S CHR
03/08/2020 766.69 BBP TUROFF S ST F
03/08/2020 502.49 BBP TUROFF S ST F
03/08/2020 531.1 BBP TUROFF S ST C
03/08/2020 776.81 BBP TUROFF S ST F
03/08/2020 776.81 BBP TUROFF S MA C
03/08/2020 -7836.6 PAYMENT STEPHEN TURO
03/08/2020 -5328.75 PAYMENT STEPHEN TURO
03/08/2020 -460.82 PAYMENT STEPHEN TURO
03/08/2020 -500.59 PAYMENT STEPHEN TURO
03/08/2020 -10.01 PAYMENT STEPHEN TURO
03/08/2020 -866.56 PAYMENT STEPHEN TURO
-2390.36

B/S is £48,294.97 but on the bank statement ending 31/07 it is £47,876.87

hat P/L and B/S balances Banks agree with bank statements Justification for B/S stuff i.e other debtors, who are they, w

6.96 took that off food volunteers

credit on 30th June 2021 that offsets against this. So oustanding invoice for 19-20 is no

ey have already been paid for mileage in previous years. Can they offset mileage claims

o be paid though

f £100.66 be paid?

1911.95

1684.5

1042 MOE DON SA 0720 FT 1042 KLIMENCODON010720 FT 1042 KLMENCODON081219 FT 1042 KLIMENCODON010719 FT 1042 MMSAYEDDON01010720 FT 1042 INSRNCCFE0720 FT 1042 CFFDCSTS0720 FT 1042 CFECSTS0720 FT 1042 8PCCHUTL0720 FT 1042 CAFE RNT 2QTR20 FT 1042 RNTINCMPRVT0720 FT 1042 BRMUTLPHN0720 FT 1042 BRMFLDPRPMNT720 FT 1042 INDDONATIONS TO SA FT OFF FOODZEN TO 020420 BBP WRKSHP BBP ZEN GRDN BBP UTLTS 0719 BBP MMERHSE0717 BBP CNCLTX0717 BBP RPRSMAIN0717 BBP FOOD JULY17 BBP FOOD JULY18 BBP CNCL TX OWD BBP FOOD COSTS 0719 BBP CONTRA BBP OFF HLNGMNSTO AUG18 BBP OFF HEALINGMNS0719 BBP ON XERO BUT NOT ON STATMENTS OFF FOOD TO 0618 BBP OFF DRAWBACKS TO 0819 BBP 31/07/21 Jamies -70.73 OFF ZEN GRDN FUEL BBP 31/07/21 Pet Priory -71.28 OFF ST DRAWBACKS1118 BBP 31/07/21 Jamies -3 -145.01

. A difference of £418.10. Shuayb to investigate. Either got a duplicate credit or missing

why do they owe moe money, same with creditors

ow £631.57. This £305 is in the account Utilities: Coach House Private Goldie - 17%

s for 20-21 against all private costs that they still owe from 16-17 to present?

i a debit.

(HARITY COMMISSION Independent examinerfs report on the FOR ENGLAND ANO WALES accounts Section A Independent Examiner's Report Report to the trusteesl members of Ministry Of Enlightenffent On accounts for the y•ar ended 31° July 2021 Charity no Ilf any) 1120351 Set out on pages I report to the trustees on my examinatM)n of the accounts of the above charity ￿he Trust") for the year end& Responsibilltles and basls of report As the charity's Irustees. you are ￿pOnsIble for Ihe preparation of the accounts in accordance wrth the requirements of the Charities Act 2011 {Ihe Acr). I report in respect of my examination of the Trust's actounts carried out under section 145 of the 2011 Act and in carrying out my examination. I have follow&J al the applicable Ch.r￿tionS given by the Charity Commission under sethon 145(5)(b) of the Act. Independent examiner'8 Statement I have ￿rnpleted my examinati￿. I confirm that no maleflal matters have come to my attention in conn&tion with the examination (other than that disclosed belcm ') which gives me cause to believe that in. any material respect. the accounts'ng records were r#)t kept in ￿T￿ance wrth sects'on 130 of the Chartties Acl.. or the accounts did not accord with the accounting records. or the accounts did not comply wilh the apFJicable requirements concerning the fomi and content of accounts sel out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the ￿)unt$ give a 'true arKI fair, view which is not a matter considered as part of an indeFendent examinats'on. I have rK> C<)n¢erns arKI have corrE across no other matters in connection with the examination to which attention should be drawn in this report in order to enatr￿e a proFer understanding of the accounts lo be ffj&hed. ' Please delete the words in the brackets if they (b not apply. Slgned: Date: 2715122 Name: Claire Bullen Relevant professional qualification{s) or body (If any): FCCA Address: Alexandra Anthony Ltd IER Oct 2018

47 Church Street. Great Baddow Chelmsford. CM2 7JA Section B Disclosure Only complete if the examiner needs lo highlight material mallers of concern (see CC32. Independent examinats.on of chanty accounts." directions and guidan￿ for examiners). Glvo hero brlef detall$ of any items that tho examiner wishos to dlscloge. IER Oct 2018