## _**THE CENTRAL AMENITIES FUND**_ ## _**HMS HERON**_ **ANNUAL REPORT AND FINANCIAL STATEMENTS** **For Period** **1 May 2023 to 30 April 2024** **Registered Charity No. 1129715** ## **Trustees’ Annual Report and Comments** ||Central Amenities Fund HMS HERON| |---|---| |Charity Registered No:|1129715| |Covering the Accounting Year: 1 May 2023 to 30 April 2024|| |Address:|RNAS Yeovilton| ||Ilchester| ||Somerset BA22 8HT| |Governing Document:
|Constitution| |Object:|Promotion of the Military Efficiency and Operational Effectiveness| ||of the Armed Forces by the provision of leisure activities and| ||domestic facilities to Service personnel and their families serving in| ||the Royal Naval Air Station Yeovilton. In addition, it provides| ||central fund banking facilities for a variety of Service and Approved| ||funds.| |Trustee:|Commodore N R Griffin MBE Royal Navy (until 30 August 2023).| ||Captain D Thomas Royal Navy (from 31 August 2023).| |Trustee selection method:|Appointed as such by the Naval Secretary.| |Bankers:|Barclays Bank| ||King George Street| ||Yeovil| |Independent Examiner:|P A NichollsMBE MAAT| ||5 Nursery Road| ||Havant| ||Hants PO9 3BG| |Activities and achievements:|To have resources available for expenditure on improvements to the| ||quality of life, and the engenderment of espirit de corps. The fund| ||struggled to meet some of its objectives in the past year although| ||the community centre, narrow boat, motor home and garage| ||facilities were well used by the Service personnel and their families.| |Financial Review:|The fund had increased by £77.9K and was worth £267.8K of which| ||£156K was represented by property and stock. The main factor in| ||this increase was the £104.6K Sodexo gainshare. Without it the| ||CAF would have lost £26.7K with the £10K garage loss being the| ||major reason plus increased spending on grants and sports.| ||Bank, deposit, and cash assets of £431.2K covered the liabilities of| ||£303.7K.| Financial Reserves Policy: The Trustee has considered the level of reserves that is required, appropriate to the charity’s needs. This is set at £100K, although it is currently less than that figure. It is held within the Charity Deposit Account. It seeks to provide three months CAF running costs and to be able to replace the narrowboat. The Trustee aims to ensure that the charity will be able to fulfil its charitable objectives even if there is a temporary shortfall in income and unexpected expenditure. The Trustee will endeavour not to set aside funds unnecessarily. Risk Assessment: The Trustee reviews the major risks to which the charity is exposed, and systems have been established to manage those risks and believes that by building up the free reserves it will provide sufficient resources in the event of adverse conditions. Independent examination of the accounts twice yearly will mitigate the risk of any mismanagement by the committee. Public Benefit Statement: This fund provides public benefit by assisting Service personnel to perform their roles more effectively within the Armed Forces of the Crown. It does this by providing and supporting leisure facilities and social activities. This assistance enables Service personnel to face the challenges and danger associated with military service by developing and maintaining teamwork, spirit and attitude, and morale. As a result, the fund promotes the efficiency of the Armed Forces of the Crown by enhancing their capability to undertake the roles demanded of them including the defence of the United Kingdom and its interests. I confirm that I have paid due regard to the Charity Commission of England and Wales’s guidance on public benefit when deciding what activities, the charity should undertake. Declaration: I declare, in my capacity of Charity Trustee, that I have approved the above report. Signature Signed On Original Name Captain Duncan Thomas Royal Navy Appointment Commanding Officer and Sole Managing Trustee Date 31 May 2024 ## **HMS HERON CENTRAL AMENITIES FUND** ## **Registered Charity No 1129715** **BALANCE SHEET 30-Apr-24** |**Fixed Assets**
Notes
Property
7
**Current Assets**
Stocks
8
Debtors & Prepayments
9/9A
Charities Deposit Account
Bank Accounts
Cash & Floats
**Current Liabilities**
Trade Creditors
10
Tall Trees Creditors
10A
Central Bank for:
Service Funds
11
Dispersing Funds
11A
Dormant Funds
11B
Approved Funds
11C
Net Current Assets
**Long Term Liability**
Nuffield Trust (Holiday Home)
10B
**Total Net Assets**|12,560.77
£
9,046.00
£
294,112.68
£
134,179.30
£
2,953.64
£
452,852.39
£
20,235.52
£
1,363.42
£
121,823.24
£
27,526.13
£
45,440.46
£
87,283.37
£
303,672.14
£|143,463.00
£
_141,655.00_
_£_
_15,078.18_
_£_
_10,782.48_
_£_
_231,439.67_
_£_
_88,669.15_
_£_
_5,063.91_
_£_
_351,033.39_
_£_
_26,196.45_
_£_
_1,564.04_
_£_
_92,795.91_
_£_
_23,770.82_
_£_
_46,802.22_
_£_
_84,236.92_
_£_
_275,366.36_
_£_
149,180.25
£
_75,667.03_
_£_
24,830.00
£
_27,384.00_
_£_
**267,813.25**
**£**
**_189,938.03_**
**_£_**
_30-Apr-23_|143,463.00
£
_141,655.00_
_£_
_15,078.18_
_£_
_10,782.48_
_£_
_231,439.67_
_£_
_88,669.15_
_£_
_5,063.91_
_£_
_351,033.39_
_£_
_26,196.45_
_£_
_1,564.04_
_£_
_92,795.91_
_£_
_23,770.82_
_£_
_46,802.22_
_£_
_84,236.92_
_£_
_275,366.36_
_£_
149,180.25
£
_75,667.03_
_£_
24,830.00
£
_27,384.00_
_£_
**267,813.25**
**£**
**_189,938.03_**
**_£_**
_30-Apr-23_| |---|---|---|---| ||||**_189,938.03_**
**_£_**| Approved on 31 May 2024 Signed On Original Captain D Thomas RN Sole Managing Trustee 1 YEOCAFApr24BSZ.xlsBALANCE SHEET ## **HMS HERON CENTRAL AMENITIES FUND** ## **STATEMENT OF FINANCIAL ACTIVITIES** |**Income**
Notes
Donations & Grants
Charitable Activities
Other Trading Activities
Investment Income
Total Income
3
**Expenditure**
Charitable Activities
Total Expenditure
4
Net Income
Net Movement in Funds
Total Funds brought forward 1 May 23
Net Movement of Funds
Total Funds carried forward 30 Apr 24|2023-24
114,882.36
£
260,367.89
£
13,700.49
£
12,066.98
£
401,017.72
£
323,142.50
£
323,142.50
£
77,875.22
£
77,875.22
£
189,938.03
£
77,875.22
£
267,813.25
£|_2022-23_
_11,689.69_
_£_
_258,591.82_
_£_
_11,579.01_
_£_
_5,509.09_
_£_| |---|---|---| |||_287,369.61_
_£_| |||_286,323.28_
_£_| |||_286,323.28_
_£_| |||_1,046.33_
_£_| |||_1,046.33_
_£_| |||_188,891.70_
_£_
_1,046.33_
_£_| |||_189,938.03_
_£_| 2 YEOCAFApr24BSZ.xlsSOFA SUM ## **HMS HERON CENTRAL AMENITIES FUND** ## **Notes to the Accounts dated 30 April 2024** ## **Note 1 - Accounting policies** a. The financial statements are prepared under the historic cost convention (as modified by the revaluation of fixed asset investments) and in accordance with applicable accounting standards: Charities Statement of Recommended Practice, UK Accounting Standards and the Charities Acts. ## Incoming resources a. Donations are included in the Statement of Financial Activities (SOFA) when the CAF becomes entitled to the donation or grant and it is reasonably certain that it will be received. - b. Incoming resources from fund raising are reported gross in the SOFA - c. Intangible income is not included in the accounts. - d. The CAF receives no unpaid volunteer help. - e. Investment income is included in the accounts when receivable. ## Expenditure and liabilities a. Liabilities are recognised as soon as there is a legal or constructive obligation committing the CAF to the expenditure. b. Administration costs are incurred by the CAF Manager and her assistant. These costs are not apportioned as their tasks are wide ranging in support of leisure and amenities and include the maintenance of the Central Bank facility for other funds. ## Assets a. Tangible fixed assets are capitalised if they can be used for more than one year and cost at least £250. They are valued at cost or a reasonable value on receipt. The CAF does not have a policy of revaluation. Depreciation is straight line and over the estimated life of the item. b. Investments on a recognised stock exchange are valued at market value at the date of the Balance Sheet or at best estimate of market value. - c. Stocks are valued at the lower of cost or market value. ## **Note 2 - Investments** There are none 3 ## **Note 3 - Income** |**Note 3 - Income**|| |---|---| |_Voluntary Income_
RNRMC Grant - Amenities/Operational
Donations - Various
Mess Contributions - WR
Classic Motor Cars Runway Donation
Somerset Mil Masons Donation
Gainshare - Sodexo Final Payment
Closed Funds
Crealy Donations
RNRMC Grant - JR Xmas Lunch
_Charitable Activities_
Tall Trees (see Note 15)
Garage (See Note 14)
Narrowboat
Holiday Home
Holiday Home - Reduce NT Liability
Caravan Parking
Sports Income/LeMills
Family Rooms
Barber's Rent
Misc Income
_Fund Raising_
Recreational Passes
Dog Passes
Sub Fund Contributions
_Investment Income_
Interest
Total Income|5,000.00
£
_-_
_£_
1,152.00
£
_1,499.77_
_£_
2,500.00
£
_-_
_£_
-
£
_5,000.00_
_£_
-
£
_3,000.00_
_£_
104,560.43
£
_-_
_£_
1,669.93
£
_-_
_£_
-
£
_645.00_
_£_
-
£
_1,544.92_
_£_
114,882.36
£
_11,689.69_
_£_
90,590.01
£
_78,978.56_
_£_
117,048.76
£
_116,484.79_
_£_
30,226.86
£
_30,988.47_
_£_
6,282.23
£
_16,178.14_
_£_
2,554.00
£
_2,744.80_
_£_
6,375.69
£
_5,593.93_
_£_
573.82
£
_1,362.17_
_£_
2,369.69
£
_3,499.31_
_£_
2,891.75
£
_2,691.65_
_£_
1,455.08
£
_70.00_
_£_
260,367.89
£
_258,591.82_
_£_
10,768.49
£
_8,770.00_
_£_
-
£
_1,060.00_
_£_
2,932.00
£
_1,749.01_
_£_
13,700.49
£
_11,579.01_
_£_
12,066.98
£
_5,509.09_
_£_
401,017.72
£
_287,369.61_
_£_
_Previous Year_
Year to April 2024| ||90,590.01
£
117,048.76
£
30,226.86
£
6,282.23
£
2,554.00
£
6,375.69
£
573.82
£
2,369.69
£
2,891.75
£
1,455.08
£| ||10,768.49
£
-
£
2,932.00
£| ||| 4 ## **Note 4 - Expenditure** |_Charitable Activities_
Operating Costs
Tall Trees (See Note 15)
Narrowboat
Narrowboat Depreciation
Holiday Home
Holiday Home - Depreciation
Garage (See Note 14)
Sports Expenditure
Civ Insurance - Gym
Family Rooms
Les Mills Annual Subscription
Insurance
Barber DIO
Vending Depreciation
Grants
JR Xmas Lunch
TV Licences
Gifts
Governance Costs
Independent Examination Fees
Support Costs
Office Salaries
Pensions
Office Administration
Bank Charges
Fuel
Minor Depreciation
Total Expenditure|91,256.82
£
24,435.19
£
5,454.00
£
7,500.08
£
2,880.00
£
127,164.60
£
6,272.10
£
1,317.12
£
389.00
£
3,969.07
£
751.12
£
1,752.40
£
-
£
11,191.39
£
652.40
£
328.50
£
-
£
2,205.00
£
31,514.10
£
1,958.40
£
1,700.20
£
-
£
341.51
£
109.50
£|_74,296.88_
_£_
_18,551.35_
_£_
_5,516.00_
_£_
_5,757.46_
_£_
_2,920.00_
_£_
_130,326.45_
_£_
_1,152.09_
_£_
_1,567.12_
_£_
_-_
_£_
_3,000.00_
_£_
_788.38_
_£_
_1,695.87_
_£_
_125.00_
_£_
_60.00_
_£_
_1,544.92_
_£_
_477.00_
_£_
_100.00_
_£_
_2,195.00_
_£_
_31,812.53_
_£_
_1,836.00_
_£_
_1,850.08_
_£_
_6.70_
_£_
_180.45_
_£_
_564.00_
_£_
323,142.50
£
_286,323.28_
_£_
323,142.50
£
_286,323.28_
_£_| |---|---|---| |||| Total Expenditure 5 ## **Note 5 - Paid Employees** - a. Wages/Salaries: £ 81,509 _Previous Year (£100757)_ Employers National Insurance: £ 17,595 _Previous Year (£21732)_ Pensions £ 5,763 _Previous Year (£8257)_ - b. There were 8 employees None earned more than £50,000 pa ## **Note 6 - Trustees and Other Related Parties** - a. No expenses or emoluments have been paid to the Sole Managing Trustee - b. There are no amounts due to or from the Sole Managing Trustee - c. The Sole Managing Trustee is also the Sole Managing Trustee of the Wardroom HMS Heron and the WO, SR & SNCO Mess HMS Heron. - d. The Sole Managing Trustee is also the trustee of the charitable Service funds that use the CAF as their Central Bank (Note 11). ## **Note 7 - Fixed Assets - Fixtures, Fittings and Equipment** |Value at 1 May 23
Additions
Less Depreciation
Value at 30 Apr 24|Narrowboat|Garage|Birds
Quarry|Tall
Trees|Other|Holiday
Home
Total
28,080.00
£
141,655.00
£
-
£
15,888.75
£
(2,880.00)
£
(14,080.75)
£
25,200.00
£
143,463.00
£| |---|---|---|---|---|---|---| ||27,022.00
£
-
£
(5,454.00)
£|47,070.00
£
-
£
(4,626.00)
£|38,000.00
£
-
£
-
£|1,386.00
£
15,556.25
£
(1,011.25)
£|97.00
£
332.50
£
(109.50)
£|| ||21,568.00
£|42,444.00
£|38,000.00
£|15,931.00
£|320.00
£|| ## **Note 8 - Stocks** |**Note 8 - Stocks**|| |---|---| |Garage
Tall Trees Bar Stock|7,573.50
£
4,987.27
£| ||12,560.77
£| ## **Note 9 - Miscellaneous Debtors (Payable in less than one year)** |Interest - Apr 24
YMC - Owed by Customers
**Note 9A- Prepayments**
Insurance- Garage
Insurance - Narrowboat
Insurance - Cornish Charm
Narrowboat Mooring Fees
TT TV Licence
Cornish Charm Site Fees|74.00
£
2,100.00
£| |---|---| ||2,174.00
£| ||783.00
£
486.00
£
199.00
£
3,157.00
£
53.00
£
2,194.00
£| ||6,872.00
£| ## **Note 10 - Creditors (payable in less than one year)** |Unidentified Bank Credits
Narrowboat Turnaround
Prebooked Narrowboat
Prebooked Cornish Charm
PNIE Examination
Garage
Berry's Coaches
HMRC - VAT
HMRC - PAYE|3,358.20
£| |---|---| ||286.17
£| ||5,616.75
£
791.69
£
940.00
£
3,209.66
£
21.00
£
3,960.80
£
2,051.25
£| ||20,235.52
£| 6 |**Note 10A - Tall Trees Creditors**||| |---|---|---| |Bar Stocktake|£|115.00
| |Bar Purchases|£|1,063.42
| |PNIE Examination|£|185.00
| ||£|1,363.42
| |**Note 10B - Long Term Creditor**||| |RNRMC (Nuffield Trust) - Interest in Holiday Home|£|24,830.00
| |**Note 11 - Service Funds held by CAF as Central Bank**||| |815 NAS Officers' Fund|£|2,588.76
| |815 NAS Welfare Fund|£|8,609.80
| |815 NAS SR Fund|£|70.81
| |825 NAS Welfare Fund|£|5,409.21
| |825 NAS Officers Fund|£|(172.05)
| |825 NAS Wings Parade|£|2,962.58
| |845 NAS Welfare Fund|£|2,455.87
| |845 NAS Officers Fund|£|2,581.66
| |846 NAS Officers Fund|£|2,333.68
| |846 NAS SR Fund|£|163.48
| |846 NAS Welfare Fund|£|6,003.70
| |846 NAS Wings Parade|£|940.97
| |847 NAS Officers Fund|£|88.63
| |847 NAS Welfare Fund|£|718.55
| |Junglie Cocktail Party|£|441.44
| |Black Cats Display Team|£|7,611.93
| |CHF Officers Fund|£|2,368.13
| |CHF Sports Fund|£|1,408.47
| |CHF Welfare Fund|£|1,726.60
| |Exercise Rotary Cluster|£|1,388.30
| |HMS Heron Field Gun|£|6,375.17
| |Yeovilton Gaming Club|£|522.93
| |Yeovilton Golf Society|£|1,751.40
| |Yeovilton Flying Club|£|(62.60)
| |Sporting Gun Club|£|2,708.04
| |Station Families Day|£|12,791.90
| |Volunteer Band|£|6,004.57
| |FAA Grass Roots|£|15,043.04
| |NAC Sub Aqua Club|£|5,874.14
| |RN Motor Cycle Club|£|854.67
| |RN Model Aircraft Association|£|4,687.03
| |RNRM Sub Aqua|£|9,033.36
| |Plumbers Members|£|6,539.07
| ||£|121,823.24
| |**Note 11A - Dispersing Funds held by CAF as Central Bank**||| |Air Engineering & SE NVQ Rewards|£|17,597.36
| |RNSAC - GNVQ AWARDS|£|1,235.80
| |Charity Grants|£|4,580.51
| |Base Support Keys|£|2,993.32
| |Key Fobs|£|1,119.14
| ||£|27,526.13
| ## **Note 11B - Dormant Funds held by CAF as Central Bank** Heron Gliding Club £ 45,440.46 7 **Note 11C - Approved Funds Using the CAF as Central Bank** |RNR Air Branch - Warrant Officers
Boxing
Chaplaincy Outreach
Cinema
Coarse Angling Club
Covid Food
Dog Passes
Dogs in Accommodation
Exercise White Dagger
Flag & Captain's
Flight Safety
HMS Pegasus Commisioning
HMS Pegasus Wardroom (RNR)
HOD's Go Karting
Base Support Official Funds
JRs' Funds
JR Committee
JR Refurb Fund
Junglie Dinner
Narrowboat Deposits
FAA Rugby
FAA Golf Team
Griff Dinner
VLIS
Oasis Centre
Korean Hospitality
Guernsey Golf
Childrens Swimming Club
Puxton & CrealyTickets
REME at DE&S
RM Aircrewmen Dinner Fund
RN Netball
RNRM Wyndam
Sanctuary Coffee
Sanctuary Bacon Rolls
Sanctuary Building Improvements
WMF Cocktail Party
WMF HQ Officers
Yeovilteenies PTA
825 DD
845 Xmas Fund
846 MAG
TT Community
TT Little Acorns
TT Reserve (Closed Groups)
TT Youth Club
TT Youth Forum
TT Great Oaks|11,192.58
£
592.24
£
792.59
£
583.65
£
3,538.43
£
1.92
£
2,980.79
£
700.00
£
500.00
£
7,088.88
£
265.60
£
1,260.84
£
2,372.82
£
41.49
£
1,033.87
£
22.03
£
1,750.69
£
2,302.31
£
3,649.47
£
1,500.00
£
181.00
£
389.40
£
1,047.52
£
17,015.57
£
2,800.00
£
288.85
£
182.95
£
7,446.00
£
730.82
£
726.93
£
3,224.88
£
515.36
£
2,113.14
£
84.07
£
753.09
£
507.99
£
334.55
£
1,600.00
£
922.86
£
180.00
£
4.00
£
157.12
£
2,130.06
£
635.41
£
3.75
£
763.59
£
223.00
£
151.26
£| |---|---| ||87,283.37
£| ## **Note 12 - Endowment or Restricted Income Funds** None held 8 ## **Note 13 - Other Information** - a. The CAF does not have any material commitments not provided for in the accounts - b. The CAF has not given any guarantees to any third party that could be called on at the year end. - c. The CAF has not granted any loans. - d. The CAF did not make any ex gratia payments during the year. ## **Declarations** - a. The Trustee has not changed the year end date nor the length of the CAF's financial year b. The CAF has no designated funds. - c. All the CAF's operations are continuing operations and no operations were discontinued during the year. - d. The CAF has no intangible assets (other than office and community centre space provided by the Ministry of Defence) - e. There were no interfund loans outstanding at the balance sheet date. - f. None of the CAF's functional assets have been revalued during the year and the CAF does not have a policy of revaluation of these assets. - g. The CAF has no material fixed assets which have not been capitalised and included in the Balance Sheet. ## **Note 14 - Yeovilton Motor Centre Trading Account for Year to 30 Apr 24** |Total Sales
Cost of Sales
Gross Profit
Less:
Wages
Insurance
Garage Depreciation
Net Loss
_Gross Profit/Sales_
_Net Loss/Sales_|58,131.94
£
3,075.77
£
4,626.00
£
48%
-9%|117,048.76
£
_116,484.79_
_£_
(61,330.89)
£
_(56,828.10)_
_£_
55,717.87
£
_59,656.69_
_£_
_66,509.25_
_£_
_2,478.10_
_£_
_4,511.00_
_£_
(65,833.71)
£
_(73,498.35)_
_£_
**(10,115.84)**
**£**
**_(13,841.66)_**
**_£_**
_51%_
_-12%_
_Previous Year_| |---|---|---| 9 **Note 15 - Tall Trees - 12 months to 30 Apr 24 (includes bar trading - Note 15A)** |Income
RNRMC Grant - Garden Furniture
Bar Sales
Gaming Machines
Pool Table
Juke Box
Room Hire
Events
Miscellaneous
Expenditure
Bar Expenses
Events
Repairs & Renewals
Insurance
Performing Rights
TV
Juke Box
Grants
Cleaning
Office and Miscellaneous
Less Examination
Less Depreciation
Net Gain/Loss|2,100.00
£
80,849.99
£
571.32
£
690.00
£
925.36
£
5,453.34
£
-
£
-
£
74,928.35
£
3,556.64
£
2,789.29
£
1,116.45
£
4,533.61
£
40.09
£
210.00
£
-
£
27.50
£
3,043.64
£|_Previous Year_
_600.00_
_£_
_71,076.43_
_£_
_390.62_
_£_
_368.00_
_£_
_511.85_
_£_
_5,736.71_
_£_
_147.95_
_£_
_147.00_
_£_
90,590.01
£
_78,978.56_
_£_
_66,026.57_
_£_
_295.38_
_£_
_509.97_
_£_
_1,157.78_
_£_
_726.63_
_£_
_2,980.45_
_£_
_-_
_£_
_571.94_
_£_
_-_
_£_
_2,028.16_
_£_
90,245.57
£
_74,296.88_
_£_
365.00
£
_355.00_
_£_
1,011.25
£
_340.00_
_£_
**(1,031.81)**
**£**
**_3,986.68_**
**_£_**| |---|---|---| **Note 15A - Tall Trees Bar Trading Account - 12 months to 30 Apr 24** |Total Sales
Cost of Sales
Gross Profit
Less: Bar Trading Costs
Wages & Employers NI
Stock Muster
Pipecleaning
Wastage/Out of Date
Free/Comp Drinks
Bar Sundries
Net Bar Trading Profit
_Gross Profit/Sales_
_Gross Profit/Cost of Sales_
_(or average mark up)_
_Net Profit/Sales_|33,882.51
£
455.00
£
1,036.19
£
484.24
£
261.42
£
1,779.24
£
54%
118%
7%|80,849.99
£
_71,076.43_
_£_
(37,029.75)
£
_(33,852.36)_
_£_
43,820.24
£
_37,224.07_
_£_
_29,309.24_
_£_
_440.00_
_£_
_1,052.05_
_£_
_494.42_
_£_
_34.42_
_£_
_844.08_
_£_
(37,898.60)
£
(32,174.21)
£
**5,921.64**
**£**
**5,049.86**
**£**
52%
_110%_
_7%_
_Previous Year_| |---|---|---| 10 ## **Independent Examiner’s Report to the Central Amenities Fund Mess HMS Heron. Registered Charity No 1129715.** I report to the trustee on my examination of the accounts of the Central Amenities Fund HMS Heron for the year ended 30 April 24 ## **Respective responsibilities of trustees and examiner** As the charity’s trustee is responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a licenced member of the Association of Accounting Technicians. ## **Independent examiner’s statement** I have completed my examination; I confirm that no material matters have come to my attention which gives me cause to believe that in any material respect: - The accounting records were not kept in accordance with section 130 of the Charities Act; or - The accounts did not accord with the accounting records; or - The accounts did not comply with the applicable requirements concerning the form and content of the accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than in any requirement that the accounts give a “true and fair” view which is not a matter considered as part of an independent examination. 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 On Original P A Nicholls MBE MAAT 5 Nursery Road Havant Hants PO9 3BG 31 May 2024