Trustees’ Annual Report for the period
From 01April 2020 To 31 March 2021
Charity name: Open Heaven (Wednesbury)
Charity registration number: 1123352
Objectives and Activities
| SORP reference | ||
|---|---|---|
| Summary of the purposes of the charity as set out in its governing document |
Para 1.17 | THE OBJECTS OF THE CHARITY ARE FOR THE BENEFIT OF THE PUBLIC ("THE OBJECTS"): (A) TO ADVANCE THE CHRISTIAN FAITH IN ACCORDANCE WITH THE STATEMENT IN SUCH WAYS AND IN SUCH PARTS OF THE UNITED KINGDOM OR THE WORLD AS THE CHURCH COUNCIL FROM TIME TO TIME MAY THINK FIT; (B) TO RELIEVE SICKNESS AND FINANCIAL HARDSHIP AND TO PROMOTE AND PRESERVE GOOD HEALTH BY THE PROVISION OF FUNDS, GOODS OR SERVICES OF ANY KIND INCLUDING THROUGH THE PROVISION OF COUNSELLING AND SUPPORT IN SUCH PARTS OF THE UNITED KINGDOM OR THE WORLD AS THE CHURCH COUNCIL FROM TIME TO TIME THINK FIT; AND (C) TO ADVANCE EDUCATION IN SUCH WAYS AND IN SUCH PARTS OF THE UNITED KINGDOM OR THE WORLD AS THE CHURCH COUNCIL FROM TIME TO TIME MAY THINK FIT. |
| Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts. |
Para 1.17 and 1.19 |
• Provides human resources • Provides buildings / facilities • Provides services • Provides advocacy / advice / information Youth clubs Children’s club After school clubs Parent andtoddler activities Family activities Youth camp Community inclusion activities Church meetings |
| Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit |
Para 1.18 | In the construction of the aims of the charity, the trustees have had regard to said guidance. |
|---|---|---|
Additional information (optional) You may choose to include further statements where relevant about:
| SORP reference | ||
|---|---|---|
| Policy on grant making | Para 1.38 | Grant applications support activities that align to the charity objectives such as youth and children activities. Grant money is kept within restricted budgets to ensure correct spend allocation. |
| Policy on social investment including program related investment |
Para 1.38 | The charity invests both grant and donated monies in the delivery of its activities. |
| Contribution made by volunteers |
Para 1.38 | The charity delivers several activities each week that are either wholly or partly staffed by volunteers. These include activities for children, youth and adults and range from clubs to coffee mornings and parent activities. |
| Other |
Achievements and Performance
| SORP reference | ||
|---|---|---|
| Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole. |
Para 1.20 | 2020-21 was, of course, dominated by Covid- 19. For much of the year (April to October, November to mid-December and then January to end of March, a total of 43 weeks) the main church building was closed for use as the area was either in Lockdown, or the local council had requested that services remained closed due to minimise the risk of infection spread. Each week we produced an online service that was posted on the church Facebook page. We also instigated twice weekly Zoom calls with the church congregation and a group Messenger service which allowed the church to remain connected. For many in the congregation, these online connection tools were new so we produced ‘How to’ guides, some of which were taken up by Sandwell council to help their residents familiarise themselves with the new technology. |
We continued to produce special services such as Easter and Mothering Sunday. To further increase the feeling of connection between people, in May we started an eight week daily devotional. This really helped people stay connected and also provided a creative outlet for all in the church as they were able to contribute through the weeks to the production and content of the devotionals. We also produced online content for the youth and children of the church and further special series such as daily advent messages for both adults and children through December. The children were even able to record special messages for times like Father’s Day. The videos were well received, receiving hundreds of views and lots of positive feedback. Once restrictions were eased, we held a limited number of services – split into adult and family services. These were socially distanced and used an online booking system. Overall, we managed to open on nine separate occasions, including for a carol service, a nativity and on Christmas Day, but ultimately, restrictions were reintroduced post Christmas for the remainder of the financial year. Another key aspect of the church during the year was the provision of food supplies to the community. This was especially important during the periods of lockdown and when vulnerable people were self-isolating. The church provided a food bank to those who were struggling financially and also a shopping service to those self-isolating. People were able to contact the church with their shopping list and members of the church would buy the shopping and deliver it to their door. The service was advertised on the Facebook page, within the online services, through the council and through various community groups, including the local Covid-19 support groups. We connected with several organisations and companies that could provide food, which allowed the church building to become a local hub for food provision to other groups. Several tonnes of food were distributed to people over this period.
Our second building at Price Road was renovated, ready to be used once lockdowns were removed. New heating, flooring, toilets and windows were installed. We also built a cabin on the grounds that would form the next phase of the church’s food distribution programme. Working with Sandwell Council, the church joined the Food Pantry network which would be based at our Price Road site. The pantry operates on the social supermarket model, where members pay a small weekly fee and can then choose what food they wish to ‘buy’, typically four or five times the value of the weekly fee. The pantry opened in January 2021 and quickly rose to 150 members (it’s maximum capacity) and now has a waiting list. It provides over 75,000 meals per year and has been featured in the local press. Once lockdown restrictions had been lifted, schools reopened. Pastor Nic had provided on line assemblies for one of the schools and continued the connection. Many children had sadly lost family to Covid-19 and Pastor Nic provided bereavement counselling for them.
Additional information (optional) You may choose to include further statements where relevant about:
| Achievements against objectives set |
Para 1.41 | The charity has performed well against its objectives. It has good standing in the community and local council and is seen as a key provider of community activities. This can be seen with the church being chosen as one of the partners to provide a food pantry. Sandwell Council worked with the church to establish the pantry, confident that the venture would be a success. It provides positive outcomes for the community as can be seen by the range of activities provided and the level of engagement with different sectors of the community. The mode of this provision and the type of this provision has obviously had to adapt during Covid, with a far greater emphasis on provision of food and emotional support, while maintaining the spiritual connection with the congregation. |
|---|---|---|
| Para 1.41 | The charity remains financially secure and is able to meet its objectives through the level of funding it achieves. |
| Performance of fundraising activities against objectives set |
It has continued to innovate, increasing the projects it delivers and continues to raise new funds for those projects. |
|
|---|---|---|
| Investment performance against objectives |
Para 1.41 | The church remains financially secure, maintaining a level of reserve funds required to continue should a financial shock occur. |
| Other |
Financial Review
| Review of the charity’s financial position at the end of the period |
Para 1.21 | The charity remains in a good position at the end of 2020/21 with total funds of £40,330. Income was £73,150 and expenditure was £67,138, a net £6,012 for the year. Offerings and donations were maintained and we received funding to assist in the establishment of the food pantry, including the provision of freezers and several large food donations. |
|---|---|---|
| Statement explaining the policy for holding reserves stating why they are held |
Para 1.22 | The charity holds at least 6 months unrestricted expenditure in reserve to cover costs for the mortgage taken out against the church building. |
| Amount of reserves held | Para 1.22 | 12 months reserve is £4,200 |
| Reasons for holding zero reserves |
Para 1.22 | |
| Details of fund materially in deficit |
Para 1.24 | |
| Explanation of any uncertainties about the charity continuing as a going concern |
Para 1.23 |
| Additional information (optional) You may choose to include further statements |
Additional information (optional) You may choose to include further statements |
where relevant about: |
|---|---|---|
| The charity’s principal sources of funds (including any fundraising) |
Para 1.47 | Funding for the charity principally comes from member giving (Unrestricted funding) and grants for the delivery of targeted activities (Restricted funding). Grant applications support activities that align to the charity objectives such as community, youth and children activities. |
| Investment policy and objectives including any social investment policy adopted |
Para 1.46 | |
| A description of the principal risks facing the charity |
Para 1.46 | The COVID 19 pandemic required that the UK entered lockdown and the church was required to close all activities. One of the principle risks from the lockdown is the loss of church members through lack of face to face interaction and thus the loss of member giving through tithes. The church has put in place social media means to remain connected including Messenger groups and regular Zoom meetings. As restrictions were relaxed, we held a limited number of services – these were socially distanced, using online booking systems to ensure numbers remained |
within safe parameters. We held two services each Sunday to allow for numbers. Other
Structure, Governance and Management
| Description of charity’s trusts: |
||
|---|---|---|
| Type of governing document (trust deed, royal charter) |
Para 1.25 | Trust Deed.CONSTITUTION ADOPTED 5 FEBRUARY 2008 |
| How is the charity constituted? (e.g unincorporated association, CIO) |
Para 1.25 | Trust, unincorporated |
| Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees |
Para 1.25 | Appointed |
Additional information (optional) You may choose to include further statements where relevant about:
| Policies and procedures adopted for the induction and training of trustees |
Para 1.51 | There is a Safeguarding Policy at the Charity. All children and youth workers are DBS checked |
|---|---|---|
| The charity’s organisational structure and any wider network with which the charity works |
Para 1.51 | |
| Relationship with any related parties |
Para 1.51 | |
| Other |
Reference and Administrative details
| Charity name | Open Heaven (Wednesbury) |
|---|---|
| Other name the charity uses | Wednesbury Church |
| Registered charity number | 1123352 |
152 Crankhall Lane Wednesbury WS10 0ED
Charity’s principal address
Names of the charity trustees who manage the charity
| 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 |
Trustee name | Office (if any) | Dates acted if not for whole **year ** |
Name of person (or body) entitled to appoint trustee (ifany) |
|---|---|---|---|---|
| Reverend Dr Nicola Woodcock |
Chairman | |||
| James Woodcock | Secretary | |||
| Alison Rosenberg | Treasurer | |||
| Charlie Banks | ||||
| Edward Davies | ||||
– Corporate trustees names of the directors at the date the report was approved
Director name
Name of trustees holding title to property belonging to the charity
Trustee name Dates acted if not for whole year
Funds held as custodian trustees on behalf of others
Description of the assets None held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets
Additional information (optional)
Names and addresses of advisers (Optional information)
| Type of | Name | Address |
|---|---|---|
| adviser |
Name of chief executive or names of senior staff members (Optional information)
Exemptions from disclosure
Reason for non-disclosure of key personnel details
Other optional information
Declarations
The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees
| Signature(s) Full name(s) Position (eg Secretary, Chair, etc) Date |
||
|---|---|---|
| Reverend Dr Nicola Woodcock | Alison Rosenberg | |
Chair |
Treasurer | |
| 29-01-2022 | ||
| 29-01-2022 |
Charity registration No. 1123352
OPEN HEAVEN WEDNESBURY
ACCOUNTS
UNAUDITED
FOR THE YEAR ENDED 31 MARCH 2021
1
Statement of Trustees, Responsibilities Law applicable to charities in England & Wales requires the Board of trustees to prepare financial statements for each financial year which give a true and fair view of the charity's financial activities during the year and of its financial position at the end of the financial year. In preparing those financial stalements giving a true and fair view, the Board of trustees should follow best practice and:_ Select suitable accounting policies and them apply them consistently, Make judgments and estimates that are reasonable and prudent, State whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements, Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue to operate. The trustees are also responsible for keeping proper accounting records which disclose with reasonable accuracy the financial position of the charity and enable them to ascertain the financial position of the charity and enable them to ensure that the financial statements comply with the requirements of applicable law and regulations. They are also responsible for safeguarding the assets of the charity and hen taking reasonable steps for the prevention and detection of fraud and other irregularities This report was approved by the board of trustees on Signed Nicola Woodcock Chairltrustee Date 26-01-2022
CHARITY COMMISSIO FOR ENGLAND ANO WALE Independent examinerfs report on the accounts Report to the tru8teesl Mem5 of OPEN HEAVEN WEDNES8URY On occoufbts for tho yoar ended 31" March 2021 Charlty no {If any) 1123352 Set out on pages 10 RKpe¢Yv• r••pon•lblllti of truste•• and oxamlner tharfty's trustee4 e responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under secb'on 144 of the Charites Act 2011 (the Charities a1 that an independent eXaMwt10n is needed. It is my re8ponsibillty to.. • examine the accoLmts undor 8•caion 145 of the ChofTtw Act. • to k41¢yw the prc(£dures laid dcmn in the general Direcb"ons given the Charty CcKnmission {urvJer Section 145(5)(b) of thg Charities Act. and • io stale wtsther wbojlar matters have come to my attenkn. 8a81• of Indop•nd•nt examln•r'• sLqtemont My examination %Yas csrried OLrt In ae¢ord8nce with general Directions given by the Charity Commission. An examination ndudes a fewew of the xcThJnting record$ kèpt ty the drity and cx)mpari¥on of the accounts presented vAth those record8. It 8180 includes consideratyon of any unusual items or disdosures in Ihe unts. and seeking explanatiorbs from the trustees rnIng y suth matters. The prOdureS undertaken do not wovido 811 evidence that ryk1 Lt reqLMred in an audit. and consequèntly opinion i¥ given to vthether the accounts present a 'true and ir. view and the re i¥ limited to those matters set out in the. tatement below. In conne¢ll¢ my examination. no material matters have G¢e o my attents.on vthith gNe8 me use to believe that in. any material respect.. • arJJ)unting records we not kept in accordw section 130 of the chanb.es Act or • the accounts (k) not xcord wlth tha accounting roeord8 Indepondont •xamlnorfs Statement I have (x)m8 Kxoss other matters in (nnel#lon tr amination to V*hich attention should bg dravm in order to enable proper understanding of the ac£xJunts to be reached. Please delete Ihe brad(ets If they do not 8PPty. Slgned: an 2022 Nam•: rKgn Peter Murphy Relevant profe881onal quallficatlon(•) or body Ilf any): Addr•M." 104 Delius House. SYM Court. Blmingham, B16 8AG
Onty o)mplete if the examiner needs to highlight matters of concem see CC32, Independ*t examination of charty ac¥J)unts: directions nd guidance for examiners). Give herg brlef details of any items that the examlner w18h88 to dls¢lose.
Open Heaven (Wednesbury)
Income and Expenditure Account
April 2020 to March 2021
| Income Grant funding Donations, gifts, Offerings Activity/trip Other income/profit Total income Expenditure Employee Costs Premises costs Repairs General administrative expenses Grant expenses Travel & subsistence Other Finance charges Total expenditure Net income/(expenditure) for year Fund balances Fund balances at 1 April 2020 b/f Fund balances at 31 March 2021 c/f Movements In Funds Funds as at 1 April 2019 Income - 2019/2020 Expenditure - 2019/2020 Funds as at 1 April 2020 Income - 2020/2021 Expenditure - 2020/2021 Funds as at 1 April 2021 |
Unrestricted funds £ - 19,918 - 3,272 23,190 5,092 7,374 43 4,732 92 - 530 17,864 5,326 4,827 10,153 |
Restricted funds £ 38,126 10,855 - 979 49,960 - 2,522 16,838 2,747 27,168 - - 49,274 685 29,491 30,177 |
Total Funds 2021 £ 38,126 30,773 - 4,251 73,150 5,092 9,896 16,880 7,479 27,260 - 530 67,138 6,012 34,318 40,330 |
Total Funds 2020 £ 30,075 28,337 2,811 3,717 |
|---|---|---|---|---|
| 64,941 | ||||
| 5,051 11,135 845 15,608 8,199 466 570 |
||||
| 41,875 | ||||
| 23,066 11,252 |
||||
| 34,318 | ||||
| 11,252 64,941 -41,875 |
||||
| 34,318 73,150 -67,138 |
||||
| 40,330 |
5
Open Heaven (Wednesbury)
Balance Sheet
as at 31 March 2021
| Notes Current assets Debtors 3 Bank balance Cash in hand Creditors 4 Net current assets Fixed assets Church building 5 Net fixed assets Net assets Liabilities 6 Current liability Long term liability Net liability Net assets and liabilities |
2021 £ - 47,208 5,600 52,808 -12,478 60,000 5,103 42,433 |
2020 £ £ - 39,800 2,781 42,581 -8,263 40,330 61,600 60,000 100,330 2,851 41,762 47,536 52,794 |
£ |
|---|---|---|---|
| 34,318 | |||
| 61,600 | |||
| 95,918 | |||
| 44,613 | |||
| 51,305 |
6
Open Heaven (Wednesbury)
Notes to the Accounts
April 2020 to March 2021
1. Income analysis
| Grant Funding SCVO 2030 vision - Food Pantry grant SANDWELL MBC - community partnership grant Samaritans Purse TIL grant SCVO 2030 Covid19 response fund Coronavirus Community support (HM Gov) SCVO 2030 Youth grant West Midlands Police PCC grant LAB Christmas lights - Sandwell MBC Epic Grant(Esmée Fairbairn Foundation) I Digital - Sandwell MBC Rank Foundation - Pebbles grant Donations, Gifts, Offerings Tithe & Offerings Foodbank & Pantry Donations Church Growth Trust Loan - Building work Activity/trip Children's trips & activities Toddler activities Tuck Youth subs Stream subs Toddler subs Training/conferences Catering - donation for food Outreach events Other income/profits Gift aid Invoices (Events & consultation) Child sponsorship |
Unrestricted funds £ - - - - - - - - - - - - 19,418 - 500 - 19,918 - - - - - - - - - - 3,272 - - 3,272 |
Restricted funds £ 13,981 2,007 1,500 1,700 9,630 5,000 4,308 - - - - 38,126 - 4,009 1,846 5,000 10,855 - - - - - - - - - - - 919 60 979 |
Total Funds 2021 £ 13,981 2,007 1,500 1,700 9,630 5,000 4,308 - - - - 38,126 19,418 4,009 2,346 5,000 30,773 - - - - - - - - - - 3,272 919 60 4,251 |
Total Funds 2020 £ - - - - - - - 8,545 18,280 2,000 1,250 |
|---|---|---|---|---|
| 30,075 | ||||
| 15,728 500 12,110 - |
||||
| 28,337 | ||||
| 127 69 343 88 323 211 - 886 764 |
||||
| 2,811 | ||||
| 2,841 816 60 |
||||
| 3,717 |
7
Open Heaven (Wednesbury)
Notes to the Accounts
April 2020 to March 2021
2. Expenditure analysis
| Employee costs Salary - pay ref 008 Payroll Costs CCPAS membership /CRB checks Premises costs Utility bills of church Mortgage Life insurance - mortgage Rental costs - church growth trust Loan repayments - church growth trust Utility bills of church (Price Rd) Repairs Repairs - building Building work Repairs - building (Price Rd) Building work (Price Rd) General expenses Training/conferences Training resources RFA youth Worship Children Children trips & events Toddler Toddler trips & events General ministry Office costs & consumables Capital - equipment Insurance (Building, Liability & Contents) Insurance (Building - Price Rd) Child sponsorship - Compassion Catering & Janitorial Food Bank & Pantry Outreach events |
Unrestricted funds £ 4,200 763 129 5,092 3,242 4,068 64 - - 7,374 43 - - - 43 - - - 1,457 17 - - - 1,377 25 - 1,160 - 276 420 - - 4,732 |
Restricted funds £ - - - - - - - 1,000 842 680 2,522 - - 1,388 15,450 16,838 - - - - - - - - 919 - - - 205 60 - 1,563 - 2,747 |
Total Funds 2021 £ 4,200 763 129 5,092 3,242 4,068 64 1,000 842 680 9,896 43 - 1,388 15,450 16,880 - - - 1,457 17 - - - 2,296 25 - 1,160 205 336 420 1,563 - 7,479 |
Total Funds 2020 £ 4,200 658 194 |
|---|---|---|---|---|
| 5,051 | ||||
| 4,874 4,068 64 1,250 879 |
||||
| 11,135 | ||||
| 447 - 55 343 |
||||
| 845 | ||||
| 1,204 60 808 1,937 2,722 264 621 119 2,319 130 - 1,169 296 300 1,759 467 1,435 |
||||
| 15,608 |
8
Open Heaven (Wednesbury)
Notes to the Accounts
April 2020 to March 2021
2. Expenditure analysis (cont.)
| Unrestricted funds £ Grant expenses Coronavirus Community support (HM Gov) - Coronavirus Community support - Building - Rank Foundation - Pebbles grant - SCVO Food Pantry grant - capital costs - SCVO Food Pantry grant - Refurbishment - SCVO food pantry grant - revenue costs - Sandwell MBC - community partnership grant 20 Samaritans Purse TIL grant 72 SCVO 2030 Covid19 response fund - WM Police PCC grant - Epic grant - sessional workers - Epic grant - Activity costs - Epic Grant - children's choir - I Digital (SMBC) - LAB Christmas lights - Sandwell MBC - 92 Travel & subsistence Youth/Childrens transport - - Other Finance charges AOG Annual contribution 480 AOG ministers subscription 50 530 3. Debtors 4. Creditors Church Growth Trust Inv 4691 Moore Pay - Payroll charge Mar Expenses claim (items brought for activities and events) |
Restricted funds £ 3,000 1,200 1,250 3,346 3,220 748 2,007 1,500 1,364 2,638 6,460 434 - - - 27,168 - - - - - |
Total Funds 2021 £ 3,000 1,200 1,250 3,346 3,220 748 2,027 1,572 1,364 2,638 6,460 434 - - - 27,260 - - 480 50 530 2021 £ - - 2021 £ 531 60 11,887 12,478 |
Total Funds 2020 £ - - - - - - - - - - - - 1,611 2,044 4,545 |
|---|---|---|---|
| 8,199 | |||
| 466 | |||
| 466 | |||
| 520 50 |
|||
| 570 | |||
| 2020 £ - |
|||
| - | |||
| 2020 £ - 59 8,204 |
|||
| 8,263 |
9
Open Heaven (Wednesbury)
Notes to the Accounts
April 2020 to March 2021
| 5. Property/Mortgage payments Value of land (no depreciation) Depreciated value of property over life of mortgage Value of property & land Mortgage loan balance Jan 2020 Mortgage principal payments on loan (as of Dec '20) - Mortgage loan balance start 2021/22 Interest payments (as of Dec '20) 6. Liabilities Mortgage loan balance start 2021/22 Mortgage principal payments on loan 2021/22 (current liability) - Long term liability Interest payments 20021/22 - Jan to Dec 21 Church growth trust 12 months rent 2021/22 (current liability) Church growth trust loan balance start 2021/22 Payments on loan 2021/22 (current liability) - Long term liability NB Repay £5616 over 5 years (280.80/mth) |
2021 £ 40,000 20,000 60,000 44,613 2,851 - 41,762 1,218 41,762 2,980 - 38,782 1,088 1,000 4,774 1,123 3,650 |
2020 £ 40,000 21,600 |
|---|---|---|
| 61,600 | ||
| 47,149 2,536 |
||
| 44,613 | ||
| 1,532 44,613 2,851 |
||
| 41,762 | ||
| 1,218 - - - |
||
| - | ||
10
CHARITY COMMISSIO FOR ENGLAND AND WALE Independent examlnerfs report on thè accounts Report to the trteI m•mbern of OPEN HEAVEN WEDNESBURY On accounts for the y•ar 31 Mareh 2021 Chartty no Irf any) 1123352 Sèt out on pmges 10 Respeetyve r••ponslb1llS of trust$ and examin•r tharIS ITUStee$ are responsitrAe for the preparation ofthe a(xxJunts. The charity's trustees (der that an audit is not requi¥ed th4$ year under se("on 144 ofthe chanb.es Act 2011 Ithe Charities Act) aryj that an indepeTrJenl examination is needed. It is my reSE51b1Ity to.. ' exarnine the nts der sedb)n 145 ofthe char8$ A¢ • to frllow the prccedus lahl in the general TectiOn8 given by the Charity Cornm1On luThJer se(on 14515llbl ofthe Charilies A¢ and • 10 8tate ether parboJFar mattw3 hwe tsjme lo my attenbon. Bas1$ of Indopendent examinor'$ stat•ment My exarninatiffi was ¢arried out in accordanc8 general Dirncons gwen by the Chanty COMMIOn. An examination indthyes a revi ofthe ac£ounting records kept ty the thanty and o)mparigJn ofthe a(xounts presented vrtth those reo)rd3. h also indudes cA)trderation of any unusual iterns or disd05ur&s in the unts. and seekin9 èxplanab.ons from the trustses C0mira y such matters. The proCedUS undertaken do rK)t prowde all eden that ryld t requ in an aud(L and eonsequenty no 4)inion is given ir, view and th& to vthether ts 8nts wesenl a true is Ilmrtod to those rnatteTr set out in the. Indepgndent gxamlnerfs In ox)nnethon vhth my ex8minion. no material matters have ¢))rne my attenbon (other than that di$d¢j belcw-} grves m• use to beIve that in. arry mrial respect • acxxjunting rordS were not kept in aoxrdarKe wih 8econ 130 of the chanb.es A(A or . fy 8r)))unts do not with the a>]ng r)rdS I ho cmie VXTOSS no olhar matters in c4Jnnethon ith the exarninatioft to whKh attenb"C shoujd be drawn in ordet to enJle proper LHKlerstaNJing of the accounts to be reached. Please delele the irt Ihe bTrcetsrfthey do not appty. Slgned: an 2022 Nam?: nan Peter Murphy Relevant prof•stsional quallfleaUonl8) or body lif any): Addr. 104 DdiLK HJ$8. syrnp C¢xJrt, Bimingham, B16 8AG nty cDmVete rf the exarniner needs lo highlight matters of concern See CC32, lThJeFenW ex8minakn of thrriy actwts.. direc*on$ nd guidan fty examinernl. Glv& her• brSef d•tsil• of
any item• thattho examln*wlshg4 to d18clo8e.