Freedom Studios
Trustees. report (continued) for the year ended 31 March 2024
Going concern
The trustees regret to report that, following a thorough review of the charitys financial position and operations, it
has been concluded that the charity is no longer viable as a going concem due to a lack of future funding and
leadership following the resignation of the creative director (Graeme Thompson) in August 2024. As a result,
the decision was subsequently made to cease operations and commence the process of winding up the charity
in accordance with its goveming documents and legal obligations. Having considered the need to recognise any
impaimient of asset valuations at the balance sheet date, the financial ststements for the period ended 31
March 2024 have been prepared on the basis of the same valuations and measurement requirements as rf the
charity was a going concem. The trustees remain committed to ensuring the orderly closure of the charity and
the responsible allocation of remaining resources.
Statement of trustees. responsibilltles
The trustees (who are also the directors for the purposes of company law) are responsible for preparing the
Trustees report and the financial statements in accordance with the applicable law and UK Accounting
Standards.
Company law requires the trustees to prepare financial accounts for each financial year which give a true and
fair view of the state of affairs of the charitable company and of the incoming resources and application of
resources, including the income and expenditure, of the charitsble company for the year. In preparing these
financial statements, the trustees are required to:
select suitable accounting policies and apply them consistently;
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent;
state whether applicable UK accounting standards have been followed, subject to any material departures
disclosed and explained in the financial statements;
prepare the accounts on a going concem basis unless it is inappropriate to presume that the charitsble
company will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at
any time the financlal position of the charitable company and to enable them to ensure that the financial
accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the
charity and hence for tsking reasonable steps for the prevention and detection of fraud and other irregularities.
This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and
Reporting by Charities (Charities SORP (FRS102)). and in accordance with the special provisions of the
Companies Act 2006 relating to small companies.
Approved by the board of trustees on ..
.[l..1.111..Id.....
Slgned: .
(Trustee)
Name: ..
JI
Freedom Studios
Trustees. report (continued) for the year ended 31 March 2024
Going concern
The trustees regret to report that, following a thorough review of the charitys financial position and operations, it
has been concluded that the charity is no longer viable as a going concern due to a lack of future funding and
leadership following the resignation of the creative director (Graeme Thompson) in August 2024. As a result,
the decision was subsequently made to cease operations and commence the process of winding up the charity
in accordance with its goveming documents and legal obligations. Having considered the need to recognise any
impairment of asset valuations at the balance sheet date, the financial ststements for the period ended 31
March 2024 have been prepared on the basis of the same valuations and measurement requirements as rf the
charity was a going concem. The trustees remain committed to ensuring the orderly closure of the charity and
the responsible allocation of remaining resources.
Statement of trustees. responsibilitles
The trustees (who are also the directors for the purposes of company law) are responsible for preparing the
Trustees report and the financial statements in accordance with the applicable law and UK Accounting
Standards.
Company law requires the trustees to prepare financial accounts for each financial year which give a true and
fair view of the state of affairs of the charitable company and of the incoming resources and application of
resources, including the income and expenditure, of the charitable company for the year. In preparing these
financial statements, the trustees are required to:
select suitable accounting policies and apply them consistently;
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent;
state whether applicable UK accounting standards have been followed. subject to any material departures
disclosed and explained in the financial statements;
prepare the accounts on a going concem basis unless it is inappropriate to presume that the charitsble
company will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at
any time the financial position of the charitable company and to enable them to ensure that the financial
accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the
charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report has been prepared In accordance with the Statement of Recommended Practice: Accounting and
Reporting by Charities (Charities SORP (FRS102)), and in accordance with the special provisions of the
Companies Act 2006 relating to small companies.
Approved by the board of trustees on .
..(l..l.Iil..Id.U¥....
Signed:
(Trustee)
Name: ...
.£(Lkd.!g.-.lofJ
## Freedom Studios
Charity number 1121488
A company limited by guarantee number 06278119
## Annual Report and Financial Statements
for the year ended 31 March 2024
## Freedom Studios
## Annual Report and Financial Statements for the year ended 31 March 2024
|**Contents**|**Page**|
|---|---|
|Trustees' report|2 to 4|
|Examiner's report|5|
|Statement of financial activities|6|
|Balance sheet|7|
|Notes to the accounts|8 to 13|
**Prepared by West Yorkshire Community Accountancy Service CIO**
1
## Freedom Studios
## Trustees' report for the year ended 31 March 2024
## **Reference and administrative details of the charity, its trustees and advisors**
The trustees during the financial year and up to and including the date the report was approved were: **Name Position Dates**
Bhavisha Kukadia-Moran Chair Rebecca Durham Bernard Ginns Matthew Ingram Jonathan Mace Tahir Shah Rodolfo Barradas Anju Handa Chair to September 2023 Alexandra Chisholm Bobsie Robinson Yasmin Hussein
Appointed 30 September 2023 Appointed 1 November 2023 Appointed 13 February 2024
Appointed 14 February 2024 Appointed 30 September 2023 Resigned 30 September 2023 Resigned 30 September 2023 Resigned 31 May 2023 Resigned 4 December 2023 Resigned 13 February 2024
## **Charity number Company number**
1121488 06278119
Registered in England and Wales
Registered in England and Wales
## **Registered and principal address**
## **Bankers**
Bank House Co-operative Bank 41 Bank Street PO Box 250 Bradford Skelmersdale BD1 1RD WN8 6WT
## **Independent examiner**
Alan Dodd FCCA
## **West Yorkshire Community Accountancy Service CIO**
Stringer House 34 Lupton Street Leeds LS10 2QW
## **Structure, governance and management**
The charity is a company limited by guarantee and was formed on 13 June 2007. It is governed by a memorandum and articles of association. The liability of the members in the event of the company being wound up is limited to a sum not exceeding £1.
## **Method of recruitment and appointment of trustees**
The trustees of the charity are also the directors for the purposes of company law and are appointed by the members at the AGM. They may also be appointed by the board of directors until the next AGM, at which point they may stand for re-election .
2
## Freedom Studios
## Trustees' report (continued) for the year ended 31 March 2024
## **Objectives and activities**
## **The charity's objects**
To advance education for the public benefit by the promotion of the arts, in particular but not exclusively the art of drama inspired by the voice of the British born Asian community.
## **The charity's main activities**
Freedom Studios activities are employed to meet these objectives include the following:-
- Creating quality theatrical events for audiences in traditional and non-traditional settings
- Delivering performing arts workshops to support young people to tell their own stories
- Working with people as active participants in our work to reflect contemporary experiences
- Offering opportunities to people who wouldn't normally engage in theatre
• Making work with and about Bradford and its vibrant communities for those communities and to tour regionally and nationally
- Initiating projects that develop professional artistic practice for emerging artists, particularly young people
• Developing and working in partnership with other artists and venues to develop artistic work that pushes boundaries and enhances creative practice to explore new ideas, new forms and new contexts for dramatic work
- Providing a platform and creative opportunities for BAME artists.
## **Public benefit statement**
In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular the advancement of the arts, culture and heritage.
## **Achievements and performance**
The financial year 2023/24 has been a year of change for Freedom Studios. Graeme Thompson joined as Creative Director in April with Bhavisha Kukadia-Moran joining as Chair in in September. This was also the first financial year outside of the Arts Council of England NPO and as a project funded organisation. Freedom was successful at securing £83,734 transition fund from ACE as well as further project funding of £102,020.
During this year Freedom Studios have refocused and developed our new writing programme to maximise local impact and elevate our national presence through strong partnership networks. Our main project within this timeframe was Bradford Voices, a city and district wide new writing engagement programme with the aim of elevating the voices of global Majority, working class and young people. Bradford Voices was a cultural intervention, to boost the low levels of writer development opportunities, but also to take the pulse of the local artist community, to engage and listen. This allowed us to work with the playwright community to gain deeper understanding of the specifics of the challenges they face, and together create a blueprint which would allow us to tackle the deficit in structural new writing talent development head on. Bradford Voices encompassed all of our artistic output for the second half of 2023/24 including our ongoing Saturday Youth Theatre sessions. Overall engagement in the project was extremely positive. We engaged 157 local playwrights and awarded 7 seed commissions. We engaged 37 community members in co-creation practice and had a total of 2245 engagements with young people. From our adult participation 49% identified as global majority and 78% identified as working class.
## **Financial review**
The net income for the year was £998, including net expenditure of £14,097 on unrestricted funds and net income of £15,095 on restricted funds after transfers.
## **Reserves policy**
The charity's free reserves, excluding fixed assets, at the year end were £74,882.
The trustees have established a policy for the charity to hold a level of reserves that amounts to between three and six months' operating costs.
3
## Freedom Studios
## Trustees' report (continued) for the year ended 31 March 2024
## **Statement of trustees' responsibilities**
The trustees (who are also the directors for the purposes of company law) are responsible for preparing the Trustees report and the financial statements in accordance with the applicable law and UK Accounting Standards.
Company law requires the trustees to prepare financial accounts for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for the year. In preparing these financial statements, the trustees are required to:
select suitable accounting policies and apply them consistently;
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent;
state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
prepare the accounts on a going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (Charities SORP (FRS102)), and in accordance with the special provisions of the Companies Act 2006 relating to small companies.
Approved by the board of trustees on …………..……...…….
Signed: ………………..…………. (Trustee)
Name: ……………..…..………….
4
## Freedom Studios
## Independent examiner's report to the trustees of Freedom Studios
I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31 March 2024, which are set out on pages 6 to 13.
## **Responsibilities and basis of report**
As the charity's trustees of the charitable company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the charitable company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 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 giving me cause to believe that in any material respect:
- 1 accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or 2 the accounts do not accord with those records; or
- 3 the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or
- 4 the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
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.
Signed: …………………………………… Name: Alan Dodd FCCA
Date: …………………….
## **West Yorkshire Community Accountancy Service CIO**
Stringer House 34 Lupton Street Leeds LS10 2QW
5
## Freedom Studios
## Statement of Financial Activities
## (including summary income and expenditure account) for the year ended 31 March 2024
|**Income from:**
Grants and donations
(2)
Arts Council NPO
Box office
Other income
Interest received
Profit on sale of assets
**Total income**
**Expenditure on:**
Salaries, NI and pensions
(3)
Insurance
Rent and rates
Printing, postage and stationery
Internet and computer costs
Telephone and subscriptions
Marketing
Theatre costs
General expenses
Consultancy fees
Independent examination
Accountancy
Professional fees
Other staff costs
Governance costs
Venue hire
Street voices
**Total expenditure**
**Net income / (expenditure)**
**Fund balances brought forward**
**Fund balances carried forward**
(4)|-
-
846
1,543
97
200
2,686
3,720
921
-
655
595
2,865
2,600
-
2,030
90
1,080
-
491
1,559
77
100
-
16,783
(14,097)
88,979
74,882|200,754
-
-
-
-
-
200,754
78,207
-
7,560
-
-
-
4,703
68,617
-
19,234
-
-
-
-
-
2,670
4,668
185,659
15,095
5,543
20,638|200,754
-
846
1,543
97
200
203,440
81,927
921
7,560
655
595
2,865
7,303
68,617
2,030
19,324
1,080
-
491
1,559
77
2,770
4,668
202,442
998
94,522
95,520|15,000
143,542
-
19
-
-
158,561
47,133
899
8,040
127
3,023
1,331
12,750
19,402
1,047
9,436
1,080
648
19,635
1,804
310
-
-
126,665
31,896
62,626
94,522|
|---|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
6
## Freedom Studios
## Balance sheet
|as at 31 March 2024
2024
Unrestricted
£
**Current assets**
Debtors and prepayments
(5)
1,387
Cash at bank and in hand
(6)
85,677
**Total current assets**
87,064
**Current liabilities:**
**amounts falling due within one year**
Creditors and accruals
(7)
12,182
**Total current liabilities**
12,182
**Net current assets / (liabilities)**
74,882
**Net assets**
74,882
**Funds**
Unrestricted funds
74,882
Restricted funds
-
**Total funds**
74,882|2024
Restricted
£
-
20,638
20,638
-
-
20,638
20,638
-
20,638
20,638|2024
Total
£
1,387
106,315
107,702
12,182
12,182
95,520
95,520
74,882
20,638
95,520|2023
Total
£
2,046
100,567
102,613
8,091
8,091
94,522
94,522
88,979
5,543
94,522|
|---|---|---|---|
For the year ending 31 March 2024 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the charitable company to obtain an audit of its accounts for the year in question in accordance with section 476. The trustees (who are also the directors for the purposes of company law) acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime and with FRS 102 (effective January 2019).
The financial statements were approved by the board of trustees on …………..……...…….
Signed: ……………...………….…. (Trustee)
Name: ……………..…..………….
7
## Freedom Studios
## Notes to the accounts
## for the year ended 31 March 2024
## **1 Accounting policies**
## **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 financial statements 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) (effective 1 January 2019) and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102. There has been no change to the accounting policies since last year.
No changes have been made to the accounts for previous years.
## **Going concern**
The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.
## **Incoming resources**
All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, if it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.
## **Grants and donations**
Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.
## **Expenditure and liabilities**
Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.
## **Taxation**
As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.
## **Tangible fixed assets**
Tangible fixed assets costing more than £1,000 are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost over their expected useful economic lives as follows:
Office equipment: 15% reducing balance basis Theatrical equipment: 15% reducing balance basis
## **Pensions**
The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised in the year they are payable.
8
## Freedom Studios
## Notes to the accounts
for the year ended 31 March 2024
## **1 Accounting policies continued**
## **Fund accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
## **Leases**
Rents under operating leases are charged on a straight line basis over the lease term or to an earlier date if the lease can be determined without financial penalty.
9
## Freedom Studios
## Notes to the accounts continued
## for the year ended 31 March 2024
|**2 Grants and donations**
Arts Council England - Bradford Voices
Bradford MDC - Bradford Voices
Give Bradford - Bradford Voices
Garfield Weston - Bradford Voices
**3 Staff costs and numbers**
Gross salaries
Social security costs
Employment allowance
Pensions|2024
-
-
-
-
-|2024
59,500
13,000
9,520
20,000
200,754|2024
59,500
13,000
9,520
20,000
200,754
2024
£
78,666
6,754
(5,000)
1,507
81,927|2023
-
-
-
-
15,000
2023
£
46,607
2,496
(2,496)
526
47,133|
|---|---|---|---|---|
The average number of employees during the year was 3.3 (2023: 3.1 ). There were no employees with emoluments above £60,000.
|**Defined contribution pension scheme**
Costs of the scheme to the charity for the year
**4 Restricted funds**
Balance b/f
£
ACE Transition Fund
-
Bradford Council - Youth Theatre
5,543
Bradford Voices
-
5,543|Incoming
£
83,734
15,000
102,020
200,754|Outgoing
£
83,734
14,123
87,802
185,659|2024
£
1,507
Transfers
£
-
-
-
-|2023
£
526
Balance c/f
£
-
6,420
14,218
20,638|
|---|---|---|---|---|
## **Fund name Purpose of restriction**
ACE Transition Fund Provision for the transition out of being a NPO (National Portfolio Organisation)
Bradford Council - Youth Theatre
Bradford Voices
Funding from Bradford MDC to help facilitate the Youth Theatre groups, reaching out to young people from communities in Bradford who are excluded from theatre.
A new writing project across three stands: talent, development, community co-operation and working with young people, with the aim of uncovering local stories, hidden talents and loud and proud Bradford Voices.
10
## Freedom Studios
## Notes to the accounts continued
## for the year ended 31 March 2024
|**5 **
**6 **
**7 **
**8 **|**Debtors and prepayments**
Debtors
Prepayments
Other debtors
**Cash at bank and in hand**
Cash at bank
Cash in hand
**Creditors and accruals**
Creditors
Accruals
Taxation and social security
**Tangible assets**
**Cost**
At 1 April 2023
Disposals
At 31 March 2024
**Depreciation**
At 1 April 2023
Depn reversed re. disposals
Charge for year
At 31 March 2024
**Net book value**
At 31 March 2024
At 31 March 2023|£
5,631
-
5,631
5,631
-
-
5,631
-
-
Theatrical
equipment|2024
£
338
1,049
-
1,387
2024
£
106,140
175
106,315
2024
£
9,173
1,080
1,929
12,182
£
5,329
(663)
4,666
5,329
(663)
-
4,666
-
-
Office
equipment|2023
£
-
1,915
131
2,046
2023
£
100,392
175
100,567
2023
£
6,171
1,920
-
8,091
Total
£
10,960
(663)
10,297
10,960
(663)
-
10,297
-
-|
|---|---|---|---|---|
11
## Freedom Studios
## Notes to the accounts continued
## for the year ended 31 March 2024
## **9 Related party transactions**
## **Trustee expenses**
During the year 1 trustee was paid a total of £69 in respect of travel (previous year: 2 trustees and £56).
## **Trustee remuneration and benefits**
No trustee received any remuneration or benefit during this or the previous year.
## **Remuneration and benefits received by key management personnel**
The total employee benefits received by key management personnel were £45,277 (previous year: £18,000).
12
## Freedom Studios
## Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 March 2024
|2024
2023
Unrestricted Unrestricted
funds
funds
£
£
**Income**
Grants and donations
-
-
Arts Council NPO
-
143,542
Box office
846
-
Other income
1,543
19
Interest received
97
-
Profit on sale of assets
200
-
**Total income**
2,686
143,561
**Expenditure**
Salaries, NI and pensions
3,720
42,183
Insurance
921
899
Rent and rates
-
8,040
Printing, postage and stationery
655
127
Internet and computer costs
595
3,023
Telephone and subscriptions
2,865
1,331
Marketing
2,600
12,000
Theatre costs
-
11,775
General expenses
2,030
1,047
Consultancy fees
90
9,436
Independent examination
1,080
1,080
Accountancy
-
648
Professional fees
491
19,635
Other staff costs
1,559
1,804
Governance costs
77
310
Venue hire
100
-
Street voices
-
-
**Total expenditure**
16,783
113,338
**Net income / (expenditure)**
(14,097)
30,223
**Fund balances brought forward**
88,979
66,892
**Fund balances carried forward**
74,882
88,979|2024
Restricted
funds
£
200,754
-
-
-
-
-
200,754
78,207
-
7,560
-
-
-
4,703
68,617
-
19,234
-
-
-
-
-
2,670
4,668
185,659
15,095
5,543
20,638|2023
Restricted
funds
£
15,000
-
-
-
-
-
15,000
4,950
-
-
-
-
-
750
7,627
-
-
-
-
-
-
-
-
-
13,327
1,673
(4,266)
5,543|2024
Total
funds
£
200,754
-
846
1,543
97
200
203,440
81,927
921
7,560
655
595
2,865
7,303
68,617
2,030
19,324
1,080
-
491
1,559
77
2,770
4,668
202,442
998
94,522
95,520|2023
Total
funds
£
15,000
143,542
-
19
-
-
158,561
47,133
899
8,040
127
3,023
1,331
12,750
19,402
1,047
9,436
1,080
648
19,635
1,804
310
-
-
126,665
31,896
62,626
94,522|
|---|---|---|---|---|
13
## Freedom Studios
## Independent examiner's report to the trustees of Freedom Studios
I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31 March 2024, which are set out on pages 6 to 13.
## **Responsibilities and basis of report**
As the charity's trustees of the charitable company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the charitable company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 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 giving me cause to believe that in any material respect:
- 1 accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or 2 the accounts do not accord with those records; or
- 3 the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or
- 4 the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
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.
Signed: …………………………………… Name: Alan Dodd FCCA
20/12/2024
## **West Yorkshire Community Accountancy Service CIO**
Stringer House 34 Lupton Street Leeds LS10 2QW
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