## **Trustees’ Annual Report for the period**
**From 01April 2022 To 31 March 2023**
## **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 and toddler activities
Family activities
Youth camp
Community inclusion activities
Church meetings
Food pantry and food bank|
|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 to a food pantry
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|2022-23 was the first full year to not be
affected by the pandemic since the initial
outbreak.
This allowed services to fully return to
unrestricted gatherings and a full suite of
activities to be delivered.
Special events such as Passover, Easter,
Mothers and Fathers Day services,
together with the regular Christmas
services – Children’s party, Nativity and
Carols by candlelight were all able to fully
take place with good participation from the
local community.
As we have been able to maintain
connections with members of the
community who are unable to attend
church, for whatever reason, we continued
to maintain our online presence – posting
services online following the in person
services and maintaining social media
direct messaging connections.|
We participated in several cross borough gatherings such as Festival 2022 which saw thousands of people from local churches gather for a one day outdoor event at Himley Hall, Dudley. For several years, the church has sponsored a child through Compassion and maintained that sponsorship throughout the year. The minibus, purchased in 2021 continues to be an excellent asset, making the provision of trips for children much easier, while also being used to collect and deliver large food volumes for the food pantry. The church continued to provide a food bank to those who were struggling financially. The food bank remained available as an emergency provision, although the pantry remained our primary provision of food support to the community. We maintained connections with several organisations and companies that could provide food (such as FareShare, Morrisons Bescot, Walsall and Meadowvale Foods), which provided food for the food pantry. 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. There are high costs involved with running the pantry and providing the food, but the income, together with the donations of food, mean that the net cost to the church is minimal at this time. The energy crisis has not been a factor for the pantry during the financial year as we entered into a three year fixed contract prior to the increase in fuel costs. The contract is due to end mid 2023-34, when we expect costs to increase dependent on the situation at the time. We have continued to organise public events such as community meals and celebrations associated with special occasions such as the Queen’s Jubilee. These continue to be very well attended and are essential in maintaining the good standing of the church in the local community. The church partnered with several community support programmes during the year, including: A support group for women who have experienced domestic violence A service providing support to families struggling with school Financial support to families who attend the food pantry
## **Additional information (optional)**
|**Additional information (optional)**|**Additional information (optional)**||
|---|---|---|
|You may choose to include further statements||where relevant about:|
|Achievements against
objectives set|Para 1.41|The charity continues to perform well
against its objectives. It has good standing
in the community and local council and is
seen as a key provider of community
activities.
Activities aimed at all sections of the
community continue to be delivered, with
connections made where people attending
one activity could benefit from attending
other activities.
We continued to emphasise the provision
of food and emotional support, while
maintaining the spiritual connection with the
congregation.|
|Performance of fundraising
activities against objectives
set|Para 1.41|The charity remains financially secure and
is able to meet its objectives through the
level of funding it achieves.
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 2022/23 with total funds of
£31,797. Income was £52,634 and
expenditure was £58,497, a net decrease
of £5,862 for the year. Although grant
funding for the year decreased from
£18,280 to £4,036, and offerings and
donations decreased slightly from £37,188
to £32,901, other income from third parties
using the church building was £14,335, an
increase from £804.
Thus, the charity has a healthy unrestricted
balance.
The food pantry expenses remain within
our planned expenditure for the project and
we will maintain this activity going forward.|
|---|---|---|
|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 £4,600|
|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 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|As the country began to transition out of
lockdown in the early part of the financial
year, there were concerns as to whether
the congregation would return to in person
meetings. However, we are pleased to
report that with social distancing measures
in place, and due to the efforts the church
made to maintain relationships through|
various means, the congregation returned in similar pre-pandemic numbers. The church does need to evaluate the full running costs against income from the food pantry and ensure that these reman within acceptable levels of what the church is capable of supporting. This occurs on an ongoing basis to minimise the risk. 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**|
|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|
|Charity’s principal address|152 Crankhall Lane
Wednesbury
WS10 0ED|
|||
**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|
||29-01-2024||
||29-01-2024||
Charity registration No. 1123352
## **OPEN HEAVEN WEDNESBURY**
## **ACCOUNTS**
UNAUDITED
## **FOR THE YEAR ENDED 31 MARCH 2023**
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 24-01-24
CHARITY COMMISSION
FOR ENGLAND AND WALES
Independent examinerfs
report on the accounts
Section A
Independgnt Examlnerfs Report
Report to the trusteesl
members of
OPEN HEAVEN WEDNESBURY
On accounts for the year
and8d
3111 March 2023
Charlty no
Ilf any)
1123352
Sgt out on pages
5-10
Respectlvfj The charity's tru8t8e8 are re8pon8ible for the preparation of the accounts.
responslbilltlès of The chanty's trustees consider that an audit is not required for thi8 year
trustee8 and examlner under section 144 of the Charities Act 2011 {the Charitie8 Act) and that an
Independent examination is needed.
It is my responsibility lo.
examine the account8 under section 145 of the Charities Act.
lo follow the procedures laid down in the general Directions given by the
Charity Commission (under se¢tion 145(5)Ibl of the Chanties Act, and
to State whether particular matters hav8 come to my attention.
Ba818 ol Ind8pend•nt My examination was carried out in accordance with general Directions given
examlngf s Statemont by the Charity Commission. An examination includes a review of the
accounting records kept by the ¢harily and a comparison ol the account8
present8d with those records. 11 also includes consideration of any unusual
items or disclosures in the accounts, and seèking explanations from the
trustees concerning any such matter8. The procedures undertaken do not
provide all the evidence that would be required in an audit, and
consequently no opinion is given a8 to whether the accounts pre8ent a Irue
and fair, view and the report is limited to those matters Bet out in the
statement below.
Independent In connection with my ex3minalion, no material matter8 have come to my
examlnerfs 8tstement attention10# '} which give8 me cause to believe
that in, any material respect..
accounting records were not kept in accordanc8 With Bection 130 of
the Charities Act or
the accounts do not accord with the accounting record8
I have come acr088 no other matters in connection with the examination to
which attention should be drawn in order to enable a proper understanding
of the accounts lo be reached.
Ple8se delete the words in Ihe brackels if Ihey do not apply.
Date:
Slgned:
Namo:
SL4
R•lev8nt professlonal
qtsallflcatlonls) or body
Ilf any):
A A.T L&ÉL
Addr•M:
266 LOCC LArNJÉ, SOLI 14k)LL,
Section B
Disclosure
Only complele If the examiner needs to hhlIght matters of corKern (see CC32.
Independent examinatson of charty accounts. directsons and guKJarK8 for
examiners}.
Glve h8re brief detall• of
any Itom$ that th•
examiner wlshes to
dl8clo8e.
NJIA
## **Open Heaven (Wednesbury)**
## Income and Expenditure Account
April 2022 to March 2023
|**Income**
Grant funding
Donations, gifts, Offerings
Activity/trip
Other income/profit
**Total income**
**Expenditure**
Employee Costs
Premises costs
Repairs
General administrative expenses
Grant expenses
Other Finance charges
**Total expenditure**
**Net income/(expenditure) for year**
Fund balances
Fund balances at 1 April 2022 b/f
**Fund balances at 31 March 2023 c/f**
**Movements In Funds**
Funds as at 1 April 2021
Income - 2021/2022
Expenditure - 2021/2022
Funds as at 1 April 2022
Income - 2022/2023
Expenditure - 2022/2023
**Funds as at 1 April 2023**|Unrestricted
funds
£
-
21,867
826
14,275
36,968
5,196
12,085
-
7,300
-
646
25,227
11,741
16,430
28,171|Restricted
funds
£
4,036
11,034
536
60
15,666
-
3,152
302.25
9,295
20,520
-
33,270
-17,603
21,229
3,626|Total Funds
2023
£
4,036
32,901
1,362
14,335
52,634
5,196
15,236
302.25
16,595
20,520
646
58,497
-5,862
37,659
31,797|Total Funds
2022
£
18,280
37,188
369
804
56,641
5,136
14,225
923.45
20,063
18,447
517
59,311
-2,670
40,330
37,659
40,330
56,641
-59,311
37,659
52,634
-58,497
31,797|
|---|---|---|---|---|
5
## **Open Heaven (Wednesbury)**
## Balance Sheet
## as at 31 March 2023
|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**|2023
£
-
29,140
3,223
32,363
-566
56,800
4,561
35,555|£
31,797
56,800
88,597
40,117
48,480|2022
£
-
33,483
4,780
38,263
-604
58,400
4,702
38,731|£
37,659
58,400
96,059
43,433
52,627|
|---|---|---|---|---|
6
## **Open Heaven (Wednesbury)**
## Notes to the Accounts
April 2022 to March 2023
## **1. Income analysis**
|**Grant Funding**
Epic Grant(Esmée Fairbairn Foundation)
SCVO Vision 2030 – Jubilee events
Heart Of England - Harry Payne
Sandwell MBC - Pantry grant
**Donations, Gifts, Offerings**
Tithe & Offerings
Foodbank & Pantry
Donations
Break in appeal
Fundraising
Funerals
**Activity/trip**
Stream subs
Tuck
Toddler subs
Catering - donation for food
**Other income/profits**
Gift aid
Invoices (Events & consultation)
Child sponsorship|Unrestricted
funds
£
-
-
-
-
-
20,532
-
285
-
500
550
21,867
192
182
452
-
826
8,125
6,150
-
14,275|Restricted
funds
£
-
500
1,000
2,536
4,036
-
9,321
863
850
-
-
11,034
-
-
-
536
536
-
-
60
60|Total Funds
2023
£
-
500
1,000
2,536
4,036
20,532
9,321
1,148
850
500
550
32,901
192
182
452
536
1,362
8,125
6,150
60
14,335|Total Funds
2022
£
18,280
-
-
-
18,280
19,974
13,230
3,985
-
-
-
37,188
117
143
-
110
369
-
744
60
804|
|---|---|---|---|---|
7
## **Open Heaven (Wednesbury)**
## Notes to the Accounts
April 2022 to March 2023
## **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
Worship
Children
Toddler
General ministry
Office costs & consumables
CCLI license
Insurance (Building, Liability & Contents)
Insurance (Building - Price Rd)
Child sponsorship - Compassion
Catering & Janitorial
Food Bank & Pantry
Minibus|Unrestricted
funds
£
4,200
867
129
5,196
4,212
4,158
64
1,075
333
2,242
12,085
-
-
-
-
-
158
58
2,291
246
211
823
60
387
1,146
327
248
734
-
610
7,300|Restricted
funds
£
-
-
-
-
-
-
-
-
790
2,362
3,152
-
-
302
-
302
-
-
-
-
-
-
-
-
-
-
60
536
8,626
73
9,295|Total Funds
2023
£
4,200
867
129
5,196
4,212
4,158
64
1,075
1,123
4,604
15,236
-
-
302
-
302
158
58
2,291
246
211
823
60
387
1,146
327
308
1,270
8,626
683
16,595|Total Funds
2022
£
4,200
807
129
5,136
3,172
4,068
64
1,000
1,123
4,797
14,225
-
-
643
281
923
-
-
1,117
597
-
1,024
146
-
1,095
310
336
471
14,966
-
20,063|
|---|---|---|---|---|
8
## **Open Heaven (Wednesbury)**
## Notes to the Accounts
April 2022 to March 2023
## **2. Expenditure analysis (cont.)**
|**Grant expenses**
Coronavirus Community support - staffing costs
Coronavirus Community support - sessional costs
SCVO food pantry grant - revenue costs
SCVO food pantry grant - staffing costs
SCVO Food Pantry grant - Franchise
SCVO Food Pantry grant - Capital
SCVO 2030 Covid19 response fund
WM Police PCC grant
Epic grant - sessional workers
Epic grant - Activity costs
Epic Grant -Operational costs
Epic grant - Workshop/seminar costs
Epic grant - craft costs
Epic grant - Publicity costs
Epic grant - Refreshments
Epic grant - Garden project
SCVO 2030 Youth grant - Trips & activities
SCVO 2030 Youth grant - Equipment
SCVO Vision 2030 – Jubilee events
Sandwell MBC - Pantry grant
**Other Finance charges**
AOG Annual contribution
AOG ministers subscription
HSBC bank charges
**3. Debtors**
**4. Creditors**
Moore Pay - Payroll charge Mar
British Gas
Virgin Media
HSBC bank charges|Unrestricted
funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
480
50
116
646|Restricted
funds
£
-
1,295
-
-
536
707
144
60
6,880
1,314
-
190
1,194
384
575
742
2,256
1,209
500
2,536
20,520
-
-
-
-|Total Funds
2023
£
-
1,295
-
-
536
707
144
60
6,880
1,314
-
190
1,194
384
575
742
2,256
1,209
500
2,536
20,520
480
50
116
646
2023
£
-
-
2023
£
67
449
43
7
566|Total Funds
2022
£
3,220
-
151
1,597
500
-
223
1,615
6,480
319
1,358
227
940
227
25
-
814
751
-
-
18,447
480
-
37
517
2022
£
-
-
2022
£
62
499
38
5
604|
|---|---|---|---|---|
9
## **Open Heaven (Wednesbury)**
## Notes to the Accounts
April 2022 to March 2023
|**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 2022
Mortgage principal payments on loan (as
of Dec '22)
-
Mortgage loan balance start 2023/24
Interest payments (as of Dec '22)
**6. Liabilities**
Mortgage loan balance start 2023/24
Mortgage principal payments on loan
2023/24 (current liability)
-
Long term liability
Interest payments 20023/24 - Jan to Dec 23
Church growth trust 12 months rent 2023/24 (current liability)
Church growth trust loan balance start 2023/24
Payments on loan 2023/24 (current liability)
-
Long term liability
NB
Repay £5616 over 5 years (280.80/mth)|2023
£
40,000
16,800
56,800
38,782
2,579
-
36,203
1,535
36,203
2,438
-
34,151
2,597
1,000
2,527
1,123
-
1,404|2022
£
40,000
18,400
58,400
41,762
2,980
38,782
1,088
38,782
2,579
36,203
1,535
1,000
3,650
1,123
2,527|
|---|---|---|
10
CHARITY COMMISSION
FOR ENGLAND AND WALES
Independent examinerfs
report on the accounts
Section A
Independgnt Examlnerfs Report
Report to the trusteesl
members of
OPEN HEAVEN WEDNESBURY
On accounts for the year
and8d
3111 March 2023
Charlty no
Ilf any)
1123352
Sgt out on pages
5-10
Respectlvfj The charity's tru8t8e8 are re8pon8ible for the preparation of the accounts.
responslbilltlès of The chanty's trustees consider that an audit is not required for thi8 year
trustee8 and examlner under section 144 of the Charities Act 2011 {the Charitie8 Act) and that an
Independent examination is needed.
It is my responsibility lo.
examine the account8 under section 145 of the Charities Act.
lo follow the procedures laid down in the general Directions given by the
Charity Commission (under se¢tion 145(5)Ibl of the Chanties Act, and
to State whether particular matters hav8 come to my attention.
Ba818 ol Ind8pend•nt My examination was carried out in accordance with general Directions given
examlngf s Statemont by the Charity Commission. An examination includes a review of the
accounting records kept by the ¢harily and a comparison ol the account8
present8d with those records. 11 also includes consideration of any unusual
items or disclosures in the accounts, and seèking explanations from the
trustees concerning any such matter8. The procedures undertaken do not
provide all the evidence that would be required in an audit, and
consequently no opinion is given a8 to whether the accounts pre8ent a Irue
and fair, view and the report is limited to those matters Bet out in the
statement below.
Independent In connection with my ex3minalion, no material matter8 have come to my
examlnerfs 8tstement attention10# '} which give8 me cause to believe
that in, any material respect..
accounting records were not kept in accordanc8 With Bection 130 of
the Charities Act or
the accounts do not accord with the accounting record8
I have come acr088 no other matters in connection with the examination to
which attention should be drawn in order to enable a proper understanding
of the accounts lo be reached.
Ple8se delete the words in Ihe brackels if Ihey do not apply.
Date:
Slgned:
Namo:
SL4
R•lev8nt professlonal
qtsallflcatlonls) or body
Ilf any):
A A.T L&ÉL
Addr•M:
266 LOCC LArNJÉ, SOLI 14k)LL,
Section B
Disclosure
Only complele If the examiner needs to hhlIght matters of corKern (see CC32.
Independent examinatson of charty accounts. directsons and guKJarK8 for
examiners}.
Glve h8re brief detall• of
any Itom$ that th•
examiner wlshes to
dl8clo8e.
NJIA