2024-03-31-accounts - Latin American Foundation For The Future

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FY2023-2024

L A F F

LATIN AMERICAN FOUNDATION FOR THE FUTURE

ANNUAL REPORT FOR FINANCIAL YEAR STARTING APRIL 2023

Charity Number 1125872 | www.laffcharity.org.uk

Content

INTRODUCTION TO OUR WORK	02
OUR PARTNERS	06
LAFF IN ACTION	09
LAFF COMMUNITY THAT MAKES IT POSSIBLE	15
FUNDRAISING BREAKDOWN	18
FINANCIALS AND RESERVES POLICY	23
ACCOUNTS AND EXAMINER'S REVIEW	25
LEGALITY AND REFERENCES	27

Introduction to our work

Vision

We envision a Latin America where all children and young people have full support in accessing quality education and equal life opportunities.

Mission

We work with local partners to improve their long-term ability to provide quality education and personal development to children and young people in vulnerable conditions in Peru.

Introduction to our work

Our impact

2023-2024 in numbers

102 Total Beneficiaries Reached*

76 beneficiaries progressed to the next academic grade or semester
5 beneficiaries graduated from secondary school
2 beneficiaries graduated from their International Business Administration degree at university

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0-5 Age 6-10 Age 11-15 Age
SVP Mosqoy Casa Mantay
16-20 Age 21-25 Age
Infants
Preschool
Primary
Secondary
Technical Institute
University
0 10 20 30 40 50 60 70
Total Beneficiaries
Total Beneficiaries by
by Age
Education Level
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84 18
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Total Beneficiaries by Gender

*Of these 102 , 96 students finished the financial year as beneficiaries.

Our Values

QUALITY OVER QUANTITY

We take a focused approach, choosing to work closely with a limited number of partners and beneficiaries, ensuring we make a tangible impact.

COST-CONSCIOUS AND EFFICIENT

We are committed to doing more with less , making every penny count.

TRANSPARENCY AND ACCOUNTABILITY

We are transparent about our achievements as well as the challenges we face, upholding our responsibility to be accountable for all aspects of our work.

CARING AND INSPIRING

We foster the personal development of our team, together promoting equality, respect and dignity of all. Leading by example, we inspire others to take action.

SUSTAINABILITY AND INDEPENDENCE

We work towards the long-term sustainability and financial independence of our local partners.

PARTNERSHIP AND PARTICIPATION

We build long-term partnerships with local organisations, based on mutual trust and respect , valuing their expertise and adapting our support accordingly.

Our Programmes

Prepare children and young people to reach their full potential QUALITY by meeting their basic needs, EDUCATION ensuring access to quality learning opportunities, and developing their personal wellbeing.

Improve our local partners' CAPACITY individual & collective capacities BUILDING to further their sustainability & effectiveness

Our Partners

MOSQOY

Mosqoy aims to empower Quechuan communities by preserving their culture and creating space for them in modern Peru. LAFF mainly supports its Youth Programme which offers full scholarships to high potential students from rural areas to follow a professional path. Through their education, they can access greater opportunities for themselves and their communities.

CASA MANTAY Casa Mantay is a safe haven for teenage mothers who have suffered abuse. Mantay provides a nurturing space for the girls to be mothers 7 while completing their education and receiving the tools to achieve autonomy. The young mothers also learn vocational skills through Mantay’s leather, silver and floral art workshops.

SACRED VALLEY PROJECT

The Sacred Valley Project facilitates access to education for indigenous girls from the highlands of Peru where there are no schools, by providing dorms for them to stay which are in the proximity of a school they can attend. The girls also receive personalised academic support through SVP’s tutoring programme as well as personal development support.

Why we do what we do

THE EDUCATIONAL SITUATION IN PERU

Whilst the COVID-19 pandemic has slowly receded in our memories, its legacy still casts a shadow over the education sector in Peru. In the years since the pandemic, there has been an improvement in dropout rates and in the overall level of investment in education by the state. However, inequalities across the country, in terms of access to infrastructure like water, electricity, and technology, have been thrown into sharp relief.

For instance, although there has been a general return to in-person teaching, hybrid education options remain popular. This includes teaching via online classes and providing teaching materials online. In other words, there remains a demand for technology as a tool for education at a time when costs for such technologies grow as a result of the rise in value of the U.S. dollar.

Children from areas like Paucartambo are therefore left with lower levels of digital literacy than their counterparts in more urban areas. This lack of digital literacy compounds existing inequalities in rural areas where levels of illiteracy are already four times greater than in urban areas. This is particularly the case with regards to women as 8.3% of Peruvian women are illiterate, compared to 2.9% of men.

These high expenses present a barrier for rural and indigenous communities to access this type of digital education. For instance, in 2021 Peru’s National Institute of Statistics reported that while internet accessibility in Lima was 75.1%, it was only 18.5% in rural areas. This can illustrated by Paucartambo, a particularly deprived area of Cusco, where a report found that only 11.49% of secondary schools had access to basic services like water and electricity.

The turn to digitalization in the education sector threatens to widen existing inequalities in the Peruvian education landscape. This is why LAFF has partnered with Jangala, a UK not-for-profit organisation which works to provide low-cost, easy-to-use Internet access systems to rural places. In doing so, LAFF signals its commitment to ensure that our partner organisations have the equipment and capacity necessary to provide access to quality education to all of our beneficiaries.

Tutor Spotlight

Claudia is proud to see how the girls’ self confidence has increased over the weeks. She is thrilled to watch their growth as they overcome challenges in their learning.

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Claudia
CLAUDIATutor
Tutor for the Sacred Valley Project
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Claudia, whose salary is completely funded by LAFF, has been working as a tutor at the SVP dormitory in Calca for a year. She mostly tutors the girls in the arts and humanities, but also she covers a range of subjects from art to the social sciences.

“Supporting the girls in their growth at SVP fills me with a sense of fulfilment as a human being.”

Claudia’s roles as tutor and house mum directly contribute to LAFF’s vision of a Latin America where all children have access to quality education. Her valuable work would not be possible without the generous donations we receive.

As a tutor, Claudia works with the girls to improve their independence and to foster their ability to find information for themselves.

“I love seeing the girls’ creativity in their work and all the dedication they put into each task”.

LAFF TUTORING IN NUMBERS

10

TUTORS PROVIDED ACADEMIC SUPPORT TO 102 BENEFICIARIES

2,560

HOURS OF TUTORING FUNDED FOR BENEFICIARIES AT OUR THREE PARTNER ORGANISATIONS

LAFF in Action

As part of our mission to ensure the personal development of our beneficiaries, we provide a range of workshops throughout the year to grow their skills and prepare them to be independent, self-sufficient adults.

This year we delivered a total of workshops to our partners. 7 3

GLOBAL GIRL PROJECT ay —-

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20
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Young girls from SVP Ollantaytambo and Paucartambo

May-July 2023 (Ollantaytambo) and SeptemberNovember 2022 (Paucartambo)

The Global Girl Learning Initiative was a three-month leadership and social change program where girls engaged in activities aimed at empowering them and exploring their roles as leaders. They learned various forms of leadership, project planning, and practical tools for initiating change. In the final month, participants organized community events to raise awareness on critical issues. The Ollantaytambo group focused on linguistic discrimination, highlighting inequality faced by Quechua speakers, while the Paucartambo group addressed "The Lack of Family Planning". These events provided girls with opportunities to apply their newfound skills and emerge as leaders within their communities.

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AFTER PROJECT
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100%
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100%
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Of participants likely or very likely to express their opinions.

Of participants rated their presentations skills as good.

: SACREDVALLEYPROJ!ym

CAMERA AND VIDEO WORKSHOP 3G

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Young girls from
20
SVP Calca
eave June-August 2023
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Of participants agree or strongly agree that they can relate emotions, 95% sensations, and represent them with sounds, images or videos. Of participants agree or strongly agree that they are able to use audiovisuals 85% to tell a personal story or express their ideas and emotions in a style that is unique to them.

During the 6 organised sessions, the Sacred Valley Project students from the Calca dormitory discovered, through an introductory approach to the audiovisual world, new ways to recognize and express their emotions and identity, identify themselves and how they perceive their environment by developing an audiovisual sensitivity . As a final activity of the workshop, the beneficiaries recorded different videos in groups of 5 students, promoting collective work. The results were incredible videos, each one different and unique.

SPORTS & LIBRARY DAY FESACREDVALLEYPROJECT

July 2023 (Paucartambo)

Sports day provides all girls at the SVP Paucartambo and Ollantaytambo dormitories a day out, in a sports day to share, interact and organise play games to promote wellbeing and integration.

September 2023 (Ollantaytambo)

The activities designed for this day sought to promote reading and writing as a recreational activity among the girls, to encourage creativity and imagination when writing.

FINANCIAL EDUCATION, JOB SKILLS AND INDEPENDENT LIVING WORKSHOP

20 Young girls from SVP Calca and Ollantaytambo

September-October 2023

In two sessions per dormitory, our program covered Financial Education, focusing on understanding money's role in daily life , distinguishing needs from wants, and using money to achieve personal and family goals. The Job Skills sessions aimed to equip students with essential work skills for their transition to adulthood , particularly in vulnerable situations. Additionally, students learned about student scholarship opportunities and began planning for their future in two sessions on independent living.

95% C) 93%

Of participants understood the concept of "savings".

Of participants agree and strongly agree that they know the different rights and duties of workers.

FINANCIAL EDUCATION AND JOB SKILLS WORKSHOP

Teenage girls

September-October 2023

In three financial sessions, participants gained awareness of money's importance and learned to distinguish between Needs and Wants , fostering critical thinking in financial decision-making. In the Job Skills sessions, emphasis was placed on work, entrepreneurship , and their relevance to participants' daily lives, equipping them with practical skills and a deeper understanding of work well-being.

Of participants strongly agree and agree that 77% they can make smart decisions about how to spend their money. Of participants know 78% what types of employment exist.

“LET’S TALK ABOUT RACISM AND CLASSISM”

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Students
May 2023
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92%
83%
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Of participants consider that they were able to reflect on how racism and classism Mosqoy organized a "Let’s talk affect Peruvians daily. about racism and classism" discussion aimed at fostering reflection on these issues in Of participants consider that they can safely identify racist Peru.

Of participants consider that they can safely identify racist and classist situations.

Educational Coordinator A mantay Spotlight

“ LAFF is one of the few organisations that have helped with our capacity building. The interventions they carry out with the young mothers are very important for us, especially the workshops they provide where we all learn something new”.

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Ursula
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Ursula accompanies her students throughout their time at Casa Mantay. Whilst her role is varied, she mostly conducts socio-educational interventions with them to ensure that the girls can become independent.

For Ursula, Casa Mantay is her home. She feels a motherly connection with the girls as she has watched them grow and become independent over the years. She notes the great level of trust between the girls and the members of staff, saying that they are like a large happy family.

“Affection is one of our most important tools for the work that we do as seek to instil a sense of confidence in all of our beneficiaries”.

Ursula has been working for five years in Casa Mantay. She first started as a tutor, but she has been the education coordinator for the last three and a half years.

As well as ensuring that the day to day operations at Casa Mantay runs smoothly, Ursula often provides emotional support to the girls. Her favourite part of her work is when the girls open up to her at the end of the day. Ursula takes pride in the trust that she is able to build with the girls and the affection that they show for her.

The LAFF community that makes it possible

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Alma Guijon
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LAFF has seen some changes in the team over the last year. We said goodbye to our Programme Manager, Alma Guijon, who has been an important part of LAFF for two years. We wish her every success in her future endeavours.

Amapola Pino Cruzado has taken on the mantle of Partnerships Manager and will be leading the team in External Projects for the next financial year.

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Amapola Pino Cruzado
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LAFF Volunteers

LAFF wouldn't be able to function without the essential work that our volunteers

carry out. They are responsible for leading communications with the wider LAFF community, supporting fundraising efforts and running events and campaigns, as well as assisting in implementing workshops and monitoring and evaluating the success of our programs. Here we take a look at our volunteers over the last fiscal year. Thank you for your support!

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Emilia Thomas
Comunications Coordinator
February to June 2023
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Anna Martinovic
Internal Programme
Coordinator
May to August 2023
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Sejal Patel
External Programme
Coordinator
May to August 2023
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Anna Morgan Events and Campaigns Coordinator May to August 2023

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Danielle Amparado
Monitoring & Evaluation
Coordinator
June to July 2023
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Lucy McGregor
Comunications
Coordinator
June to September 2023
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Chelsea Townsend
Data & Analysis
Coordinator
August to September 2023
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Jos Criswell
Project Coordinator
September to December 2023
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Sophia Graham
Personal Development
Coordinator
October 2023 to Enero 2024
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LAFF Volunteers

Carolina Quispe Vicente Events & Campaign Coordinator October 2023 to February 2024

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Dhaksha Vivek
Fundraising Coordinator
Enero to Abril 2024
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Alice Rampton
Communications
Coordinator
Enero to Abril 2024
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Ria McMillan Project Coordinator Enero to May 2024

Indira Ccorimanya Fernandez Data & Analysis Coordinator February to May 2024

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Rita Aguiar
Events and CampaignsRia McMillan
Project CoordinatorCoordinator
March to June 2024
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We also wanted to thank volunteers who have worked remotely with LAFF over the last year:

Alice Perry
Yiwei Huang
Alaa’ Smadi

Fundraising breakdown

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GRANTS CAMPAIGNS LOCAL EVENTS CHALLENGE EVENTS
£15,000 £7405 £1772 £7792
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Campaigns
Grants
25%
25%
Local Events
Challenge Events
25%
25%
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A huge thank you to everyone who participated in, or donated to, our events, and to all of the trusts and foundations that support LAFF. We would not be able to help our beneficiaries without your support!

*Campaign income is included in the 'Donations -one off and regular' receipts category on Page 22. Some of these donations for events held in 2022-23 were received in the prior financial year

Events and Campaigns

WE HAVE RAISED: £16,969

Spring Campaign March 2024

LAFF challenged participants to cover the most steps or kilometres in one month, from March 18 to April 19, reflecting the length of the Inca Trail, approximately 42 km or 80,000 steps. In this incredible challenge we were able to raise £1,150 .

The teams and individuals with the highest number of steps and amount funded will receive awards, our winners were Alice Rampton and Dhaksha Vivek, LAFF volunteers, thank you very much girls.

Ride London May 2023

In May 2023, Richard Lewis, Benji Reid and Johnny Bray took on this demanding 100-mile cycling race to raise funds for LAFF, thank you so many guys! The entire LAFF community is grateful to you.

The scenic route starts in central London, continues through London and onto Essex before finishing back in central London. We were overwhelmed by the support the riders received. In total, they raised an incredible sum of £7792 which has hugely helped LAFF support our beneficiaries and increase our impact.

The Big Give December 2023

This year, once again, LAFF participated in the Big Give Christmas Challenge, the campaign aimed to raise £3000 to secure a total of £6000, a goal that was successfully achieved. The donation was championed by The Human Rights Fund, and we reached a total of £6255 .

We reached out to several university societies and former volunteers. We contacted and received support from the following societies: Exeter Hispanic Society, Dance Club Latino (University of Birmingham), University of Bristol, Latin American Society (University of Nottingham), and Latin American Society (University of Sheffield), to whom we are very grateful .

LAFF Pub Quiz

April 2023 - March 2024

LAFF Anniversary August 2023

In 2023, continuing with our Pub Quiz, we began an alliance with Mollys Irish Bar, many thanks to Mollys and their entire incredible team for supporting LAFF and trusting in our mission for the children and young people of Cusco in vulnerable situations. Every Monday in 2023 we carry out the Pub Quiz together with our team of volunteers, thanks to each participant we raise 7,675 soles (approximately £1,632 ).

As part of our 15th anniversary we held a fundraising raffle in Cusco, thank you very much to everyone who participated, your incredible support made us very happy, raising 650 soles (approximately £140 ). We also want to thank the Cusco people and companies that supported us with the prizes for the raffle: Ladely cookies & cakes, Govinda Lila vegetarian food, Espacio Cuerpo dance school, Casa Mantay Galleries, Piedra & Sal restaurant, Crepería Backpacker La Bo' M, Apu Veronica restaurant, The Buba Club bubble tea, Illari Souvenirs and Juniors Barbieri galleries.

During the year 2023, LAFF celebrated 15 years as an organisation that works for children and young people in vulnerable situations in Cusco.

It was a significant and rewarding date for the entire LAFF team and LAFF community - former volunteers, staff, trustees, benefactors, partners, organisations, societies, allies and more.

As a celebration of our 15 years we organised some activities that we want to remember with you:

1 Connecting with the local community of Cusco:

Alongside the entire LAFF team, we hosted a stand at the Túpac Amaru Saturday fair where we connected with Cusco residents, sharing insights into our work. Through interactive games and activities, we not only highlighted our own initiatives and partnerships but also shed light on the challenges faced by children and young people in vulnerable situations in Cusco.

2 LAFF 15th Anniversary Documentary:

Reflect on 15 years of LAFF through interviews with volunteers, trustees, beneficiaries, and our founder, Sarah Oakes. This documentary, created by Anna Morgan, is a fantastic opportunity to enjoy past memories, look to the future, and celebrate LAFF’s achievements, made possible by the dedication and hard work of many.

Acknowledgements

THANK YOU TO OUR TEAM AND MAJOR SUPPORTERS!

Honorary Trustees

Sarah Oakes
Hannah Barrett

Staff

Alma Guijon (Programme Manager) time frame
Amapola Pino Cruzado (Programme Coordinator) Aldo Alfaro (Development Officer)

Volunteers

Carolina Quispe Vicente, Daksha Vivek, Alice Rampton, Ria McMillan, Indira Ccorimanya Fernandez, Rita Aguiar, Emilia Thomas, Anna Martinovich, Sejal Patel, Anna Morgan, Danielle Amparado, Lucy McGregor, Chelsea Townsend, Joss Criswell, Sophia Graham

Major Donors

The Human Rights Trust, Solihull School, St. Andrews Church

Trustees

Thomas Pickford (Fundraising Trustee), Chiara Minigutti (People Trustee), Carole Stewart (Finance Trustee) Resigned December 2023 , Macarena Martinez (Partnerships Trustee), Dawid Nawrot (Data Management & Systems Trustee), Clarice Benney (Communications Trustee).

Trusts and Foundations

The Barbara Ward Children’s Foundation, The Brian Murtagh Charitable Trust, The Cauda Trust, Education Services 2010, Educational and General Charitable Trust, Eifion Trust, Gilchrist Educational Trust, John and Susan Bowers Fund, The Michael and Jane Kier Charitable Settlement, St. Peter’s Aid for the Needy (SPAN), Tula Trust, and others who prefer to remain anonymous.

LAFF Amigos

Camilla Sutherland, Diego Warry, Frank Goasguen, Ian Burnham, Josie Allen, Laura Barker, Leo Harris, Peter Hagenbuch, Sarah Warry, Yvonne Cornejo.

Reserve Policy

The Board of Trustees (the “Board”) has established a reserves policy to help manage the financial sustainability of both LAFF, and our partners, over the longer-term. In recent years, the COVID-19 pandemic, climate change, political instability and various other social and economic factors have caused unprecedented uncertainty and risk both globally and in Peru. Consequently, the Board has reviewed its reserves policy and concluded that minimum target reserves should be between 6 and 8 months’ of expenditure. This will ensure LAFF’s resiliency and sustainability, and allow us to continue to support our beneficiaries should they, or we, be adversely impacted by unexpected events or difficulties.

The financial report for the current year on page 20 shows that closing reserves at 31 March 2024 were substantially higher than 6 to 8 months’ of expenditure . This is due to various factors including foreign exchange rates, timing differences and less predictable spending patterns as a result of the factors mentioned above. LAFF plans to utilize some of the excess reserves in the 2023-24 financial year and have already increased our funding commitments to some our partners where there is a need for additional funding.

RESERVES AS OF 31 MARCH 2024 ARE:

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£55 118 Unrestricted funds
£0 Restricted funds
£55 118 Unrestricted funds
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Trustee Selection Policy

The Board of Trustees (the “Board”) is responsible for the governance and strategic oversight of LAFF. In order to ensure that the Board remains effective, diverse, and able to fulfil its duties, LAFF follows a clear and transparent method for selecting and appointing new trustees.

Trustee appointments are made in line with the rules set out in LAFF’s governing document and in accordance with the guidance of the UK Charity Commission. Before appointment, the Board considers the skills, experience, and commitment required to strengthen the collective expertise of the trustees, ensuring that LAFF is well equipped to meet its charitable objectives.

Potential trustees may be identified through open recruitment, by invitation, or through recommendation, with priority given to candidates who demonstrate a strong understanding of LAFF’s mission and values. Former volunteers, staff members, or long-term supporters who are familiar with our work are particularly encouraged to apply.

All candidates must:

Meet the eligibility requirements under UK law for charity trustees (including not being disqualified from acting as a trustee).
Declare any conflicts of interest.
Commit to volunteering an average of 5–10 hours per month, attending at least three of four annual meetings, and engaging actively with the LAFF team.

New trustees are formally appointed by a resolution of the Board and their appointment is recorded with the UK Charity Commission. To ensure continuity, trustee terms are staggered, and the Board elects a rotating Chair annually. Induction and ongoing training are provided to support trustees in fulfilling their legal and strategic responsibilities.

Through this method, LAFF ensures that the Board of Trustees continues to operate with integrity, accountability, and the necessary expertise to guide the organisation into the future.

Accounts UTMIMEIIUIIIIIIITrOII#TIEIIIII Latin American Foundation for the Future 1125872 RECEiwfs AND PAYMENTS ACCOUNTS for the period from l April 2023 to 31 March 2024 Receipts and payments funds funds Total funds Last year Recelpts Donation8 - one off and regular Volunteer Fundraising. ChallerrtJes & Events Trusts. Fwndations & Ciryiralo Supw1 Gift Aid Mernorial fundraising Contributions iowards operalifVJ Costs Interest on High Interest Account 9,596 11,363 11,863 2.565 1,5(MJ 11.096 11,363 18,063 2,565 25 266 22,836 8,148 23,224 6.2(X) 25 574 456 251 266 1.5 Sub total 37.153 7,725 44,878 56,331 Total recelpts 37,153 7,725 44,878 56,331 Payments Fundraisin8 Costs Management. administration and fees Grants Project Support Other Currency Exchange 604 7.686 45,582 17,157 574 4,109 49,146 12,604 7.686 38,771 15.863 6,811 1.294 331 380 49 97 Sub totsl 63.255 7.725 70.980 66.336 Totsl payments 63,255 7,725 70,980 66,336 Net of recelpts/(payments) Transfers between funds Cash funds last year end 26,102 1,750 79.470 26,102 10,005 1,750 1.750 81.220 91.225 Cash funds thls year end 55.118 55.118 81.220 25

Accounts St>t•rMrt of 4ss•ts Ibbl•S It th• •nd of th• Fqrb Hlgh Interest account Fixed desposlt account turiÈnt 3ccounL 22.896 LS.( 1.345 Ll.453 424 currency cOUnt Petty lash TMI c4th 55.118 thcted 26 tl3ncÈ Benney, IDJST M3C3rÈn3 martin , Truste

Legality

LAFF is registered as a Charitable Trust. Our Trust Deed defines the charity’s Objectives as being:
1.To relieve the suffering and distress of people in Latin America who have been afflicted by violence or abuse
2.The preservation and protection of good health among Latin American children.
3.The advancement of education, the promotion of good health, the relief of poverty among women and children in Latin America, in particular by supporting and assisting the charitable work of children’s welfare homes and women’s refuges.
4.The relief of financial hardship, either generally or individually, of people living in Latin America by making grants of money for providing or paying for items, services or facilities.

Trustee Obligations

The trustees have complied with their duty in section 4 of The Charities Act 2006 to have due regard to protect our public benefit guidance when exercising any powers or duties to which the guidance is relevant. Charity Trustees have given consideration to the major risks to which the charity is exposed and satisfied themselves that systems or procedures are established in order to manage those risks. The Trustees declare that they have approved the Trustee's Report that follows. Signed on behalf of the charity’s Trustees.

Dawid Nawrot

Chair of the Board of Trustees

Independent Examiner’s Report to the trustees of Latin American Foundation for the Future

I report to the trustees on my examination of the accounts of the above charity for the year ended 31 March 2024 as set out on pages 25 to 26.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). The charity’s trustees consider that an audit is not required for this year under section 144 of the Act and that an independent examination is needed.

It is my responsibility to:

examine the accounts under section 145 of the Act,
to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Act, and
to state whether particular matters have come to my attention.

Basis of independent examiner’s statement

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

which gives me reasonable cause to believe that, in any material respect, the requirements:
to keep accounting records in accordance with section 130 of the Act; and
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act

have not been met; or

to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

D Worrello

Patrick Morrello ACA Third Sector Accountancy Limited Holyoake House Hanover Street Manchester M60 0AS

Date: 21 / 08 / 2025