2025-03-31-accounts - Hq Hereford Garrison Clocktower Fund

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Army Form N1514 (Rev 11/09):

Service Non Public Funds Final Accounts, € Managing Trustee’s Report, Internal Audit Board Report and Independent Examiner’s Report (SORP 2005 compliant) Regimental Accountant Scheme

Unit MAB2

Address HQ HEREFORD GARRISON, STIRLING LINES, HEREFORD, HR4 7DD

theIn respect of CLOCKTOWER Lo Fund/Charity Charity Commission/Regulator registered 1130118 . , number _ For the period from = =01 APR 2024 to 31 MAR 2025 Managing Trustee(s) during the period: ( From [O1APR2024 [to — [31 MAR2025 | Name || P| , Fund Manager(s) during the period: [From «| O1APR2024 [to | 31MAR2025__—| Name || P Internal Auditor(s) during the period: [From «| O1APR2024 [to | 31MAR2025 | Name | | ||

Associate Auditor(s) during the period:

Regimental Accountant(s) during the period:

(rom [1APR2024 [to =| 06 AUG 2024 | Name || [From «| O6AUG 2024 [to | 31MAR2025__—| Name |

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Notes to the Accounts (Paras 2 to 12 are to be completed by all funds which have a gross income of _ £100K or over and those funds already registered with the Charity Regulator, all other funds are to complete Paras 6 and 7 and the declaratiofs at Para 12):

Principal Accounting Policies .

a. ~ Accounting Convention. The financial statements are prepared under the historical cost convention as modified by the inclusion of investments at market value and in accordance with applicable accounting standards. In preparing the financial statements the charity follows best practice as set out in the Statement of Recommended Practice ‘Accounting and Reporting by Charities’ (SORP) 2005 (http:/Avww.charitycommission.gov.uk/investigations/sorp/sorp05docs.asp)

b. Incoming Resources. Income is recognised in the period in which the charity is entitled to receipt, and the amount can be measured with reasonable certainty. Grants from other agencies including donations and other income from activities are in furtherance of the charity’s objects and are part of the general funds of the charity. A restricted fund is only recognised where this is an agreed and explicit condition of the grant or donor.

_ ¢, Intangible Income. Due to the close collaborative relationship and the manner in which the charity’s activities compliment those of the Army, intangible income, reflected in time and use of premises is not quantifiable or measurable and so is not recognised in the accounts.

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d. Resources Expended and Basis of Allocation of Costs. Expenditure is included when incurred or exceptionally where a commitment is made which requires an accrual when paymentis = to be made in the subsequent accounting period. Similarly, where prepayments are made in recognition of commitments falling due in a subsequent accounting period, the appropriate credit is entered in the accounts and reversed the following year. Grants payable are included in the SOFA when approved by the Managing Trustee. Expenditure is recognised in the period in which it is incurred. The majority of costs are directly attributable to specific activities. irrecoverable VAT is charged to the activity for which it was incurred.

e. Governance Costs. Governance costs are the costs of professional advice, holding trustee meetings or committee meetings associated with decision making, any fee for audit or independent examination and any fee incurred in the preparation, statutory filing, printing or copying of the annual report and accounts.

f. Capitalisation and Depreciation of Tangible Fixed Assets. All assets having a purchase value of more than £500 are capitalised. The cost of tangible fixed assets are written off by equal annual instalments over their expected useful lives using the following methods of depreciation: ~ Furniture, fixtures and equipment —- Straight Line over a period of 2 — 10 years. Motor vehicles - Straight Line over a period of 2 — 10 years. Assets with a life of more than one year but with a purchase value of below £500 are included within the inventory but the cost is written off in the year it is incurred and is not depreciated over the . useful life of the asset. Where the asset is depreciated over a period of more than 10 years, details of the item and period are to be provided following the notes on page 14.

g. Fixed Asset Investments. Fixed asset investments are included at market value at the balance sheet date. Any gain or loss on revaluation is shown in the Statement of Financial Activities (SOFA).

h. Stocks. Purchased stocks are valued at the lower cost or net realisable value making due allowance for any obsolete or slow-moving items.

i. Funds Accounting. Funds held by the charity are:

;

(1) General Purpose/Unrestricted /Designated Funds. These are funds that can be used in accordance with the charitable objects at the discretion of the Managing Trustee.| Designated funds are unrestricted funds which: have been allocated/earmarked for a particular purpose by the Managing Trustee and are to be declared in the Managing Trustees comments in accordance with Para 12 to these notes stating what they are intended to be used for and when.

(2) Endowment Funds. Endowment funds are those investments and other gifts accepted by the unit, the capital sum or property being held in perpetuity and the income only being available for charitable use. _(3) Restricted Funds. These are funds that can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the, donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is to be included in the notes to the accounts. j. Heritage Assets. In the course of the unit’s history, the charity may have acquired gifts, memorabilia, regalia, silverware, antiques and other historical artefacts in the course of distinguished military service in service of the Crown. The value of these pieces is in large part derived from their close association with Regimental history which precludes the use of conventional valuationpreservation techniquesand conservation, being applied.the pieceWhil s trepresent the objectsan ofessential the charityelement do notof specific celebr a llytingincludethe unit’s history and foster esprit-de-corps. Consequently the Managing Trustee considers the charity to hold heritage assets both for functional use and as an element of national history on behalf of the nation. Heritage assets acquired prior to 1 Apr 06 are therefore not capitalised on the balance sheet but a description of those assets is disclosed as part of the notes to the accounts. Heritage assets - acquired after 1 Apr 06 where the purchase price is known and which exceed £500.00 are included in the balance sheet at acquisition value but are not depreciated.

kK. Other Costs. Other costs are those costs not incurred in the undertaking of charitable activity in furtherance of the objects of the charity, i.e. the provision of facilities, recreational programmes or activities in furtherance of military efficiency. They are also costs incurred in the making of grants and donations, in the costs of generating funds, i.e. the costs incurred in trading or fundraising undertaken by the charity, or in governance costs.

Grants Made.

(if total grants are over 5% of the charity's total expenditure).

The charity made the following grants/donations:

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3rants to institutions |
Name of institutions Purpose Total number of Total amount of
grants given grants paid
5% total expenditure
[t~=“t;S™™SCSC™CC#STotal grants to institutions: [NA° &
Grants to individuals
‘Purpose Total number of Total amount of
N/A - total ; grants are not over 5% total expenditure esgrants given grants paid /
aTotal| C NA
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( 3rants to institutions

Related Party Transactions & Remuneration and Expenses

Whilst the charity has a close working relationship with the Army, there are no transactions with the Army which require disclosure under SORP 2005. The only transactions made by the charity in favour of the unit are wholly attributable to the charitable activities of furthering military efficiency. The Managing Trustee is an officer or equivalent and fulfils the role as trustee in accordance with the applicable laws and regulations. No expenses have been paid to the trustee. In the event that expenses have been paid to the trustee these are disclosed under the Managing Trustee’s comments.

4. Analysis of Capital Property

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Fixtures, ~ | Motor vehicles Total
fittings &
equipment
£
£ 2
Balance b/f ee ee
[Purchases [= f= Te —“Cs—CSCSCSY
Sales&WOs |- Te
[Depreciation [- Te CD
Balance c/f ee
5. Total Value of Investments by Category .
Carrying value (market value) at beginning of year £0.00
Add additions to investments at cost (investments purchased £0.00
Less disposals at carrying value (investments sold £0.00 Zi
Add/(deduct) net gain/(loss) on revaluation (gain/loss at end of accounting rt
period/audit: : £0.00 VAJ
Carrying value (market value) at end of year
“All investments are still live, but have been transferred to the Foundation so the Fund does not account
from them since Feb 2016
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Breakdown of Market Values at

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|||||||||| |---|---|---|---|---|---|---|---|---| |Year|End|GPF/|Restricted|Endowment|Total|value|Income| |Unrestricted|during|year| |Investments|listed|on|a| |Investments|held|in|unit|trusts|,| |or|other|collective|investment|£0|£0|£0|£0|£0| |schemes| |Investments|in|subsidiary|or| |connected|undertakings|and|£0|£0|£0|£0|£0| |companies| |Securities|not|listed|on|a| |Cash|held|as|part|of the|af|

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Total

List of Debtors

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Date of Debt
Total _ _ £0.00 VY
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There are no amounts falling due after more than one year (delete as appropriate).

7. List of Creditors

Date of Credit See attached report Less than 3 months £9,947.62 “| Total £9,947.62 /[|]

There are no amounts falling due after more than one year (delete as appropriate).

8. Paid Employees

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C Employer’s National Insurance paid
“4 Pension Contributions paid
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£120,709.98 £124,001.30 ' £11,946.90 £12,833.94 £1 ,835.34 £2,561.32 So Total staff costs £134,492.22 £139,396.56 J . va

Give the number of employees who were engaged in each of the following activities:

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Costs of generating funds ee
Charitable activities ee
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No individual employee received a salary of over £60,000.00

9. Governance Costs

This year £ Lastyearf£

Audit or independent examination fee

40, Restricted/Endowment Funds SEE ATTACHED SOFA REPORT

Give details of the movements of the individual funds summarised in the restricted and endowment column of the Statements of Financial Activities (SOFA).

A brief explanation as to the nature and purpose of the charity's Restricted Funds is to be provided.

Name of Restricted Fund Purpose of fund

Fund for the good and benefit of all charity members; The promotion of R021 MOONFEST efficiency of the Regiment of the Crown by the provision and support of facilities and activities for the efficiency and well-being of service personnel. Fund for the good and benefit of all charity members; The promotion of R102 CAMPERVAN efficiency of the Regiment of the Crown by the provision and support of J facilities and activities for the efficiency and well-being of service personnel. | ~~ R106 Fund for the good and benefit of all charity members; The promotion of C/H BURIAL efficiency of the Regiment of the Crown by the provision and support of REFURB facilitiesaig: and activitiesane for the efficiencyand well-being: of service7 personnel. R110 FOUNDATION efficiency of the Regiment of the Crown by the provision and support of | R110 FOUNDATION Fund for the good and benefit of all charity members; The promotion of

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|J[facilities][and][activities][for][ the][efficiency][and][well-being][of][ service][personnel.] Fund for the good and benefit of all charity members; The promotion of R111 HISTORIAN efficiency of the Regiment of the Crown by the provision and support of facilities and activities for the efficiency and well-being of service personnel. Fund for the good and benefit of all charity members; The promotion of R114 EVERCLICK INC efficiency of the Regiment of the Crown by the provision and support of facilities and activities for the efficiency and well-being of service personnel. R115 Fund for the good and benefit of all charity members; The promotion of CTF ADMIN efficiency of the Regiment of the Crown by the provision and support of facilities and activities for the efficiency and well-being of service personnel. R116 HP Fund for the good and benefit of all charity members; The promotion of OCCUPATIONAL efficiency of the Regiment of the Crown by the provision and support of THERAPIST facilities and activities for the efficiency and well-being of service personnel. | R117 Fund for the good and benefit of all charity members; The promotion of HISTORIAN ASST | efficiency of the Regiment of the Crown by the provision and support of facilities and activities for the efficiency and well-being of service personnel.

11. Heritage Assets.

Heritage assets that are owned by the charity but purchased/acquired prior to 1 Apr 06 are not included in the charity's capital property value (see note 1,j). A list/description of these assets is below:

12. Declarations

All of the charity’s commitments are provided for in the accounts.

No guarantees have been given to third parties.

The charity has not received any loans that are outstanding at the year-end and secured on assets. The charity has not granted any loans to institutions or companies connected with the charity.

The charity did not make any ex-gratia payments during the year.

Sufficient resources are held in an appropriate form to enable each fund to be applied in accordance with the restrictions imposed.

The financial activities, assets and liabilities of all the charity's branches or sections have been included.

The trustees have not changed the year end date or the length of the charity’s financial year. The charity has no designated funds (if there are designated funds the reason for designation and when each designated fund is intended to be used by is to be stated in the Managing Trustee report). All the charity’s operations are continuing operations and there were no operations discontinued or acquired during the year.

No funds (unrestricted, designated, restricted or endowment) are in deficit at the balance sheet date.

The charity has no intangible assets.

There were no inter-fund loans outstanding at the balance sheet date.

None of the charity’s functional fixed assets have been re-valued during the year and the charity does not have a policy of revaluation of these assets.

The charity has no subsidiary companies.

The charity has no material fixed assets which have not been capitalised and included in the balance sheet.

No internal transfers have occurred out of restricted/endowment funds. In the event that a transfer has taken place, full details of the reason for the transfer are disclosed in the Managing Trustee’s comments.

All investments held are investment assets in the UK unless otherwise stated.

Note: Where any of the declarations are not correct they are to be crossed out and details provided in the Managing Trustees comments.

Additional comments:

*IMWe have stamped and signed the original books of account and the original records I/we have checked. All vouchers relating to this account period have been cancelled.
*I/MWe have made the following observations whilst carrying out the internal audit:
- a. Previous observations *have/have-net been actioned.
b. CTF Admin R115, Everclick R114, Camper van R102, Historian R111 and R116 HP
{ Occupational Therapist have been created in the Sultans fund and will require deletion from the Clocktower fund.
- C. Although the Clocktower Fund does not have Capital Property, the Insurance Policy has a general property value of £7,890.00. This is to cover the temporary loan of museum items to the Regiment. The Regiment's Historian will review items and update/return. Consequently, the insurance policy will be increased/decreased accordingly.
- d. The worth of the Fund has increased from £44,430.61 to £53,300.87. This is predominantly due to funding received to employ a Human Performance Occupational Therapist in the next financial year.

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Date: 26 / 6 / LS
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Signature Name Fund Manager (Regimental Accountant Scheme) / Account Holder (Audit Board Scheme)

Managing Trustee’s Annual Report and Comments:

Unit: MAB2

Address: HQ Hereford Garrison, Stirling Lines, HEREFORD, HR4 7DD Charity name and Charity Commission/Regulator registered number: 1130118

Description of the charity’s trusts

This should include:

a. Details, including date if known of the charity's governing document (e.g. trust deed, will, constitution etc); and

b. A brief explanation of the charity’s objects. Where applicable, you may choose to give details of any specific investment powers of the charity.

Governing Document Service Fund Regulations (e.g. Trust Deed, Constitution Dated 13 Jul 2022 Constitution) Regimental Standing Orders Queens Regulations __. Objects of the Charit Provide welfare support to individuals and their families of the Regiment.

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Explain briefly how trustees are elected or appointed and details of any induction and trustee training attended.

Trustee selection On appointment of the Commanding Officers. method . _| Trustee induction and Briefing given by IA and SFM as to the duties of Trustees as per SFRs, the training Constitution, RSOs and QRs.

Explain about what the charity is trying to do and how it is going about it. You are only required to provide a brief summary of the main activities and achievements of the charity during the year in relation to its objects.

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a
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brief summarysummary of thethe main objects.	main activities and achievements of thethe charity during the year in relation to its	main activities and achievements of thethe charity during the year in relation to its
Summary ofmain activities in relation to	Provide welfare support to individuals and theirfamilies ofthe Regiment.
the Charity’s objects	;
Summary ofmain achievements ofthe Charityduringtheyear	Noting the importance ofthe Regiment's History, the Clocktowerfund Historian Assistant. Additionally, funding is now in secured to employ PerformanceOccupationalTherapist.	now employs a a Human

Provide a brief review of the financial position of the charity. This should include the principal types of income.

Financial Review The charity is now in a good position and this report reflects the:true worth offunds held. The FM is now advised to review all income streams (i.e. Benefactors)to . ensure they are commensurate with the charity's needs. ,

The Managing Trustee should give in their report a description of the following policies:

a. For the selection of investments for the charity. b. For determining the level of income reserves held, stating and explaining the level of reserves held. Cc. Where grants are made by the charity, the selection of individuals and institutions who are to receive grants out of the assets of the charity.

receive grants out of thethe assets of thethe charity.	receive grants out of thethe assets of thethe charity.	receive grants out of thethe assets of thethe charity.
[Financialreservespolicy[NI O—SSSC“‘(‘C;C
investments selection	Nil
policy and performance
of those investments.
Provide the name of all trustees/the Managing		Trustee(s) during the report year.
Managing Trustee’s
name/trustees’ names
1ve
Public BenefitStatement	Thisfund provides publicbenefit byassisting service personnel tomore effectively perform their roles within theArmed Forces ofthe Crown. It does this by providing welfare support within the Garrison. This assistance enables service personnel to face the challenges and danger associated with military service by developing and maintaining teamwork; character; spirit; attitude and morale. As a result, thefund promotes the efficiency oftheArmed Forces ofthe Crown by enhancing the British Army's capabilities to undertake the roles demanded of it including the defence ofthe
	United Kingdom and its interests.
	(	confirm that
	undertake.)

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*delete as appropriate. C ** replace with wording appropriate to activities of fund e.g. ‘providing and supporting mess facilities ~ and social activities’; or ‘ providing and supporting sporting and adventure training activities. Ko

Additional comments (include any declarations which were not correct).

a. With no change to the financial year end, this audit period covers 1 Apr 24 to 31 Mar 25.

b. The Internal Auditor (IA) and Senior Fund Manager (SFM) have continued to provide sound advice and guidance to the Fund Managers (FMs) during this audit period, and direction given by the Regimental Accountant (RA) and IA has been followed. C. All members of the RA Scheme are reminded of the need to carry out their respective duties diligentlyand in accordance with SFRs.

d. It is positive to see the worth of the fund increase.

Signature , Name

Date: ts) &L a>=

Appointment Commanding Officer

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Internal Auditor’s/Audit Board Report

lMWe have examined the books of account and records from which the final accounts were prepared and have obtained all the information and explanations that were necessary for the purpose of my/our internal audit. . Lo
*IMWe certify that end of period checks have been conducted in accordance with Service Funds Regulations.
Subject to the observations given below | am/we-are” satisfied that proper books of account have been kept and that the final accounts give a true and fair view of the results of transactions over the period and of the state of the Fund’s affairs as at the date of the balance sheet. Subject also to my/our observations I am/we are satisfied that cash and bank balances and stocks on hand have been properly checked at prescribed intervals and that adequate insurance exists. 4. *IMWe have stamped and signed the original books of account and the original records Awe have checked. All vouchers relating to this account period have been cancelled.
*l/We have made the following observations whilst carrying out the internal audit:

a. Fund Manager training has been conducted in accordance with SFRs.
b. | have read and agree with Fund Manager’s Comments.
C. It is observed that the Insurance has been used under G750, Governance Costs, where it should be under Other Costs.
d. It is noted that there is a £156.14 figure above the GPF and RFs.
e. R21, RO76 and R106, delete if no movement over 2 years.

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Date: \ is 2S
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Signature
Name
Appointment RAO
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Comd/SO2 SPS — Independent Examiner’s Report on the Accounts, and Comments , Respective Responsibilities of Trustees and Examiner The Charity’s Trustees are responsible for the preparation of the accounts. The Charity’s Trustees consider that an audit is not required for this year (under section 43(2) of the Charities Act 1993 (the Act) . and that an independent examination is needed. ;

It is my responsibility to: ,

a. Examine the accounts (under section 43(3)(a) of the Act). b. Follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 43(7)(b) of the Act).

Cc. State whether patticular 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 Commissioners. 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 7 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 | do not express an audit opinion on the accounts. Independent Examiner's Statement In connection with my examination, no matter has come to my my attention (other than than that disclosed overleaf*): .

In connection with my examination, no matter has come to my my attention (other than than that disclosed overleaf*):

a. Which gives me reasonable cause to believe that in any material respect the requirements:

(1) To keep accounting records in accordance with section 41 of the 1993 Act:

(2) To prepare accounts which accord with the accounting records and comply with the accounting requirements of the Act:

have not been met.

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

Delete as applicable.

Comd/SO2 SPS — Independent Examiner’s Report on the Accounts, and Comments

Disclosure Section (Only to be completed if the examiner needs to highlight material problems/discrepancies)

Give here brief details of any items that the examiner wishes to disclose

Comd/SO2 SPS Comments

Independent Examiner’s Signature

Date:

Name Appointment SO2 AGC (SPS)

Statement of Financial Activities as at 31/03/2025

Paxton+

		Paxton+
		Paxton+ MAB2		/		Page 1 of 1 Printed: 31/03/2025 CLOCKTOWER
			Unrestricted/ Designated/GPF Funds	Restricted Endowment Funds Funds		TotalFunds		Previous Period TotalFunds
		IncomingResources oluntaryIncome Activities for Generating Funds	yz 778.66 0.00	0.00 0.00 0.00 0.00		hes. 8.66 0.00	1,590.00	0.00
		Investment Income __- 0.00 0.00 0.00 0.00 0.00 ImcomeResourcesfrom f/ -ly ~— haritable Activities 0.00y une, 0.00 10,788.99 -2,66022_	~ OtherIncoming Resources 0.00 144,448.72 - 0.00 144, 448- ‘ 113,360. = 778-66_	155,23771_	0.00 J_156,016.37 }	112,290,097 Resources Expended Costof ‘ \ / eneratingFunds ra <= InvestmentManagementCosts 78.41 0,00\ 0.00 7841. 65 oT osts ofGenerating Funds 0.00 004 0.00 0.00 0.00] haritable Activities Ue 11/719.99 0.00 11,719:09_ 479.00 ] overnanceCosts ae al 0.00 0.00 637.89 537,64 P rantsandDonations 218.50 ——9.00. 0.00 218.50	5964 OtherCosts *0.00/4// 134,492.22 4 0.00[_ 134,492.23	_84,844.00
		ransfers						:
		rosstransfersbetweenfunds internal transfers)	5 0.00	a 0.0 0.00			we 0.00	}—~
		NetIncomingresources before frolitiinereains sind [oyses	-186.14	whe 9,026.40		8,870.26	oe 25,776.54
		olding Gains/Losses ains on revaluation ofthe harity's fixed assets nrealised Gains/Losses on investmentassets INetMovement inFunds	0.00	# 0,00 -156.14	E 0.007] . 0.00 /0.00 0.00 9026.40	0.00‘
		Reconciliation ofFunds otalfunds broughtforward soa(edtusrpes otalfunds carriedforward	a 1,50883	1,352.19	ee 42,9228 0.00 51,948.68	——0.00 7	-
	.	ore cose
		ESM AOD.	VL	7s
,		VreeY of NOron2/ . Va.o Ewinees		18m MAY2025	.
		(EAMG Um CC 1B oi8 -				,	:

Paxton+

Balance Sheet - My ch 2025

Page 1 of 2 Printed: 31/03/2025 CLOCKTOWER

MAB2

March 2025

	End oflastyear	FixedAssets					Balance” F
	0.00	CAPITALPROPERTY				—	0
	_. 0.00	Total FixedAssets				/		0.00
	46,658.35 0.00	CurrentAssets CENTRALBANK INVESTMENTS				cas .00
	0.00	DEBTORS					0.00
	46,658.35	Total CurrentAssets			!			63,248.49
	46,658.35 2,227.74 0.00	TotalAssets Liabilities CREDITORS VAT CONTROL		j ./		of 9,947.62 0.00		63,248.49
	0.00	VATPAYABLE					0.00
	(2,227.74)	TotalLiabilities	/					(9,947.62)
	eeeeeeeeeeeee 44,430.61 42,922.28 0.00	/ TotalAssetsMinus Liabilities TotalFunds / TotalRestrictedFunds Endowm nt Funds .				Lo 5148.68 0.00		eee rs 53,300.87
,	0.00 1,508.33 44,430.61	Total Designated/Funds AccumulatedTrading&GPF Total~/ -				0.00~ 139		, 53,300.87
				, i	18MA		-	.

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Paxtont+ Balance Sheet - March 2025 Page 2 of 2
Printed: 31/03/2025
MAB2 CLOCKTOWER
rr
End of last year / Balance
Funds Analysis /
penne eneeee /
ri
Designated Funds /.
ee /
nec encceenans0.00 // peeneeeeeeneeeee0.00
Restricted Funds /
0.00 MOONFEST Fé 0.00
0.00 SPARE | / 0.00 ©
224.64 CAMPER VAN / 541.39
0.00 C/HBURIALREFURB / ce
, . 3,856.531,930.17 FOUNDATIONHISTORIAN Pdf 3851671,000.
135.88 EVERCLICK INCOME 135 Sa
0.04 CTFADMIN / 0.24
31,500.005,275.02 HPHISTORIAN SCCUEATIONA ASST THERAPIST 432,675.047B8.22
42,922.28 / . 51,948.68
Endowment Funds-f
|
0.00 / 0.00
. Trading and General Purpose Funds r
a iit \
. 0.00 Trading/ surplus 0.00 pS
0.00 Nom Primary Purpose trading surplus “ r x
| 170.45 Geheral Purpose Fund surplus (156.14) aXs a
170.45 Arading & GPF surplus Ase om
1,337.88 /Balance at last balance sheet D 33
is) Accumulated Trading & GPF 152.19
sa Grand total . /\ 53,300.87
[ | Signature ofA/C Holder/Fund Manager |i RAC)[~
/ 18 MAY
4
Date --------------------------0nnnnese nnn
Signature of Managing Trustee
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Date --------------------------2-22-e-=o

(

Paxtont FundReturnSummaryas at3Za Page1of1 Printed: 31/03/2025 MAB2 CLOG HOWE SeEEE ae Balanceb/fwd Income TransferIn Transfer Out Expenses Closing R021MOONFEST 0.00 0.00 0.00 rs 0.00 0.00 0.00 R076SPARE 0.00 0.00 000 / 0.00 0.00 0.00 R100AUDIOBOOKTRIAL 0.00 0.00 0.007 0.00 0.00 0.00 R101DONOTUSE 0.00 0.00 040 0.00 0.00 0.00" R102CAMPERVAN 224.64 35,678.25Jo 0.00 35,361.50 ae R103DONOTUSE 0.00 0.00 0.00 0.00 0.00 0.00 R104WWW-DONATION 0.00 0.00 / 0.00 0.00 0.00 0.00 R105DONOTUSE 0.00 0.007 0.00 0.00 0.00 0.00 R106C/HBURIALREFURB 0.00 000: 0.00 0.00 0.00 0.00 R107HISTORYROOM 0.00 fo 0.00 0.00 0.00 0.00 R108DO NOTUSE 0.00 0.00 0.00 0.00 0.00 O00 R109CCTV 0.00 / 0.00 0.00 0.00 0.00 a R110FOUNDATION 1,930.17/ 10,788.99 0.00 0.00 11,719.09 1,00 ae R111HISTORIAN 3,856.53 47,789.87 0.00 - 0.00 47,788.56 3,857.84 R112CSDW(SGILL) 00 0.00 0.00 0.00 0.00 . 0.60 R113SYMONDSW/F 0.00 0.00 0.00 0.00 0.00 0.007 R114EVERCLICKINCOME ‘135.88 0.00 0.00 0.00 0.00 13588 // R115CTFADMIN 0.04 4,250.60 0.00 0.00 4,250.40 a /, R116HPOCCUPATIONALm91,500.00 56,730.00 0.00 0.00 44,491.78 43,73ee R117HISTORIANASST 5,275.02 0.00 0.00 0.00 2,599.98 2,675.04 R120DONOTUSE 0.00 0.00 0.00 0.00 0.00 os foe Total RestrictedFunds/ 42,922.28 155,237.71 0.00 0.00 146,211.31 51,948.5
a AO

Paxtont
FundReturnSummaryas at3Za
Page1of1
Printed: 31/03/2025
MAB2
CLOG HOWE
SeEEE
ae
Balanceb/fwd
Income
TransferIn Transfer Out
Expenses
Closing
R021MOONFEST
0.00
0.00
0.00
rs 0.00
0.00
0.00
R076SPARE
0.00
0.00
000 /
0.00
0.00
0.00
R100AUDIOBOOKTRIAL
0.00
0.00
0.007
0.00
0.00
0.00
R101DONOTUSE
0.00
0.00
040
0.00
0.00
0.00"
R102CAMPERVAN
224.64
35,678.25Jo
0.00
35,361.50
ae
R103DONOTUSE
0.00
0.00
0.00
0.00
0.00
0.00
R104WWW-DONATION
0.00
0.00 /
0.00
0.00
0.00
0.00
R105DONOTUSE
0.00
0.007
0.00
0.00
0.00
0.00
R106C/HBURIALREFURB
0.00
000:
0.00
0.00
0.00
0.00
R107HISTORYROOM
0.00
fo
0.00
0.00
0.00
0.00
R108DO NOTUSE
0.00
0.00
0.00
0.00
0.00
O00
R109CCTV
0.00 /
0.00
0.00
0.00
0.00
a
R110FOUNDATION
1,930.17/ 10,788.99
0.00
0.00
11,719.09
1,00 ae
R111HISTORIAN
3,856.53
47,789.87
0.00 -
0.00
47,788.56
3,857.84
R112CSDW(SGILL)
00
0.00
0.00
0.00
0.00
.
0.60
R113SYMONDSW/F
0.00
0.00
0.00
0.00
0.00
0.007
R114EVERCLICKINCOME
‘135.88
0.00
0.00
0.00
0.00
13588 //
R115CTFADMIN
0.04
4,250.60
0.00
0.00
4,250.40
a /,
R116HPOCCUPATIONALm91,500.00
56,730.00
0.00
0.00
44,491.78
43,73ee
R117HISTORIANASST
5,275.02
0.00
0.00
0.00
2,599.98
2,675.04
R120DONOTUSE
0.00
0.00
0.00
0.00
0.00
os
foe
Total RestrictedFunds/
42,922.28 155,237.71
0.00
0.00 146,211.31
51,948.5

a
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YearMovement
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0.00
0.00
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.
0.00
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16,590.14
0.0
/
0.00
4
9,967.62
-7,719.88
/0.00
0.00
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0.00
,
-1,508.3'
-170.45
0.00
—
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0.00
0.00
0.00
0.00
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-316.75
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0.00
“1,000.97
930.10
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2,599.98
63,248.49
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20,120.22
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KAD NO
|
1 MAY 2
|| |---|---|---|---|

Paxton+

Trial Balance

Page 2 of 3 Printed: 31/03/2025 CLOCKTOWER

MAB2

==> picture [553 x 690] intentionally omitted <==

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |A\C Code|Name|Balance|Month Movement| |G001|DONATIONS AND|-778.66|-150.00| |G002|WELFARE INCOME|L| |PRINT INCOME|0.00|00| |G003|INSURANCE|0.00|S|0.00|.| |G005|HOLIDAY HOUSE|0.00|/|0.00| |G049|INCOME|4| |INCOME (SHADOW|0.00|/|0.00| |CODE)|/| |G125|INTEREST|0.00|/|0.00| |G126|INVESTMENT INCOME|0.00|/ .|0.00|.| |G158|UNCASHED CHEQUES|0.00|yf|0.00| |-|GI170|FRAMING & ENGRAVING|0.00|,|[/]|0.00| |(|G299|INCOME (SHADOW|0.00|/|0.00| |CODE)|ff| |G308|INCOME|0.00|/|0.00| |G399|INCOME (SHADOW|0.00 g|0.00| |CODE)|/| |G400|TRANSFERS|IN|0.00|0.00| |G460|INVESTMENT GAINS|6.00|0.00| |G500|BANK CHARGES|/BAl|6.50| |G600|H4H EQUIP REPAIR|/|0.00|.|0.00| |G601|EXPEDITIONS|/|0.00|0.00| |G602|if| |G603|BAR|AND MESSING|/|0.00|0.00| |G650|WELFARE PAYMENTS|/|0.00|0.00| |EXPENDABLE PROPERTY/|0.00|0.00| |G749|EXPENDITURE (SHADOW|0.00|0.00| |“|G750|INSURANCECODE)|,|271.04|0.00| |G751|POSTAGE|0.00|0.00| |"(75|GOVERNANCE COST|366.85|31.68| |G753|STATIONERY|/|0.00|0.00| |G771|WREATHS AND/FLOWERS|0.00|.|0.00| |G772|AUCTION GopDs|0.00|0.00| |G777|ENTERTAINING|37.30|0.00| |G778|GIFTS|/|0.00|0.00| |G779|DOMATIPNS|181.20|0.00| |G799|EXPENDITURE (SHADOW|0.00|.|0.00| |G800|CODE}|.| |G801|ERA MING& ENGRAVING|0.00|0.00| |G802.|MEDICAL EXPENSES|0.00|0.00| |MEDICAL EQUIPMENT|0.00|.|0.00| |G804|PRI PURCHASES|0.00|0.00|

----- End of picture text -----

Paxtont+ Trial Balance Page 3 of 3 / Printed: 31/03/2025 MAB2 / / CLOCKTOWER A\C Code Name Balas Month Movement G806 HISTORY ROOM 0.00 sf 0.00 G807 PROPERTY 0.00 / 0.00 DEPRECIATION F . . G808 H/HOME EXPENDITURE 0.00 0.00 / G899 . EXPENDITURE (SHADOW 0.00 0.00 CODE) / G900 TRANFERS OUT / 0.0 0.00 T740 SALES DISCOUNTS Vi 8.0 0.00 T750 PURCHASEGIVEN DISCOUNTS ? .00 0.00 “TAKEN / . / 934.80 -778.66 38.18 - -150.00 eo a. . A 4 — ; -111.82 ff 1 / | j a / |

(

	Paxton+ IncomeandExpenditure	Paxton+ IncomeandExpenditure	Paxton+ IncomeandExpenditure	-AllConsolidated	Consolidated -March2025	Consolidated -March2025	Consolidated -March2025	Consolidated -March2025	Consolidated -March2025	Consolidated -March2025	2025	Printed:	Page1 of4 34703/2025
	MAB2 ;											CLO	OWER
	March2025		Turnoverthismonth				month				Y Tutnoetyearto		todate
	GPFAnalysis											)
	Income VoluntaryIncome Activities forGeneratingFunds InvestmentIncome IncomeResourcesfromCharitableActiviti OtherIncome m TotalIncomeexcludingtransfers						150.00 0.00 0.00 / 0.00/ aa ey pe 150.00		/	/	/		ni -00 0.00 0.00 0.00 a7 = i	‘
_.	Expenditure InvestmentManagementCosts CostsofGeneratingFunds CharitableActivities GovernanceCosts Grants andDonations OtherCosts TotalExpenditureexcludingtransfers			/	/	/ ‘df — 6.50 j/ 0.00 / 0.00 / 31.68 / 0.00 0.00 38.18							) 76a 0.0 ae sa f9/ 218. 0.00 _ ae
	InternalTransfers			/ ;				0.00					0.00
			/
	Gains onrevaluationoffixed assets		/					0.00					0.00
	Unrealisedgains/lossesoninvestmentasse- GPF Income OverExpenditure —S//	asse- —S//	/ f					weeee	0.00 eee eeeee 111.82					0.00A peneeeeeeeeee “156.14
		f				1		\
	/							48MAY\2022

==> picture [506 x 614] intentionally omitted <==

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |[of][ 4]| |Paxton+|Income and Expenditure - All Consolidated|- March 2025|P Z|[2]| |Printed| |MAB2|aligns| |ee|KTOWER| |———a—————ee| |Turnover|this|month|Turnover year to|date| |Restricted|Fund Analysis| |Income| |Voluntary Income|0.00|0.00|.| |Activities|for|Generating|Funds|0.00|0.00| |Investment Income|0.00|0.|nan| |Income Resources from Charitable Activiti|0.00|10,7|ie| |Other Incoming Resources|0.00|144,443|i.| |Total Income excluding transfers|0.00|155,234 al| |Expenditure|'| |Investment Management|Costs|0.00|0.00| |Costs of Generating Funds|0,00|0.0| |Charitable|Activities|0.00|11,7199| |Governance|Costs|0.00|.00| |Grants|and|Donations|0.00|0.00| |Other Costs|0.00|Cs| |Total Expenditure|excluding transfers|0.00|Wy|[9.09| |.|6-00| |Internal|Transfers|0.00| ||| |Restricted|funds|Income|Over Expenditure|0.00|||143,518.62| |Noo|tante|O99|by|%|CAT|VIE| |Nee|A AG-.KoO| |E :|

----- End of picture text -----

Income and ExpenditurePp - All Consolidated - Mareh 2025

Printed: Page31/03/2025g 3 ofVYyee CLOCKTOWER

Paxton+

MAB2

==> picture [481 x 331] intentionally omitted <==

----- Start of picture text -----
||||||| |---|---|---|---|---|---| |Turnover this month|Turnovera date| |Jf| |Designated Funds Analysis|/|ff| |.| |Income|/| |Voluntary Income|0.00|jf|0.00| |Activities|for Generating Funds|0.00|/|0.00| |Investment Income|0.00|/|0.00| |Income Resources from Charitable Activiti|0.00|0.00| |Other Incoming Resources|0.00|/|/|ne0.00| |ay,| |Total Income excluding transfers|0.00,|0.00| |Expenditure| |Investment Management Costs|0.00|0.00| |Costs of Generating Funds|/|0.00|0.00| |Charitable Activities|/|0.00|0.00| |’| |Governance Costs|/|0.00|0.00| |Grants and Donations|Vy|0.00|0.00| |Other Costs|/|0.00|0.00| |Total Expenditure|excluding transfers|/|0.00|/|;| |]|0.00|0.00| |Internal|Transfers| |Designated funds Income Over Expenditur|/|0.00|Pree|

----- End of picture text -----

|i |[:]

Paxton+

Income and Expenditure - All Consolidated - March’ 2025

Page 4of4 /; Printed: 31/03/2025 / CLOCKTOWER/

; \

MAB2

MAB2					CLOCKTOWER/	CLOCKTOWER/	CLOCKTOWER/
		Turnoverthismonth			Turnoveryeartodate /
EndowmentFundsAnalysis							/
Income							;ae
VoluntaryIncome Activities forGeneratingFunds InvestmentIncome IncomeResourcesfromCharitableActiviti OtherIncomingResources			0.00 0.00 0.00 0.00 0.00 eeenn-ne======		/	Ps Fd / /. ff	0.00 0.00 0.00 0.00 0.00 aan-------- ===
TotalIncomeexcludingtransfers Expenditure	epee nemesis InvestmentManagementCosts CostsofGeneratingFunds CharitableActivities GovernanceCosts GrantsandDonations OtherCosts ; TotalExpenditure excludingtransfers InternalTransfers EndowmentfundsIncome OverExpenditu:	°	0.00 0.00)/ 0.00 0,00 p.00 /0.00 / 0.00 a 7 fi 0.00 f 0.00	een / 0.00	gt /	/ J
				\ 78MAK20000		/

Army Form N1514 (Rev 11/09):

Service Non Public Funds Final Accounts, € Managing Trustee’s Report, Internal Audit Board Report and Independent Examiner’s Report (SORP 2005 compliant) Regimental Accountant Scheme

Unit MAB2

Address HQ HEREFORD GARRISON, STIRLING LINES, HEREFORD, HR4 7DD

Associate Auditor(s) during the period:

Regimental Accountant(s) during the period:

(rom [1APR2024 [to =| 06 AUG 2024 | Name || [From «| O6AUG 2024 [to | 31MAR2025__—| Name |

==> picture [9 x 33] intentionally omitted <==

----- Start of picture text -----
|
|
----- End of picture text -----

Principal Accounting Policies .

_ ¢, Intangible Income. Due to the close collaborative relationship and the manner in which the charity’s activities compliment those of the Army, intangible income, reflected in time and use of premises is not quantifiable or measurable and so is not recognised in the accounts.

==> picture [15 x 17] intentionally omitted <==

----- Start of picture text -----
_~
----- End of picture text -----

g. Fixed Asset Investments. Fixed asset investments are included at market value at the balance sheet date. Any gain or loss on revaluation is shown in the Statement of Financial Activities (SOFA).

h. Stocks. Purchased stocks are valued at the lower cost or net realisable value making due allowance for any obsolete or slow-moving items.

i. Funds Accounting. Funds held by the charity are:

;

Grants Made.

(if total grants are over 5% of the charity's total expenditure).

The charity made the following grants/donations:

==> picture [518 x 204] intentionally omitted <==

( 3rants to institutions

Related Party Transactions & Remuneration and Expenses

4. Analysis of Capital Property

==> picture [504 x 262] intentionally omitted <==

Breakdown of Market Values at

==> picture [522 x 191] intentionally omitted <==

----- End of picture text -----

Total

List of Debtors

==> picture [266 x 47] intentionally omitted <==

----- Start of picture text -----
Date of Debt
Total _ _ £0.00 VY
----- End of picture text -----

There are no amounts falling due after more than one year (delete as appropriate).

7. List of Creditors

Date of Credit See attached report Less than 3 months £9,947.62 “| Total £9,947.62 /[|]

There are no amounts falling due after more than one year (delete as appropriate).

8. Paid Employees

==> picture [175 x 29] intentionally omitted <==

----- Start of picture text -----
C Employer’s National Insurance paid
“4 Pension Contributions paid
----- End of picture text -----

£120,709.98 £124,001.30 ' £11,946.90 £12,833.94 £1 ,835.34 £2,561.32 So Total staff costs £134,492.22 £139,396.56 J . va

Give the number of employees who were engaged in each of the following activities:

==> picture [485 x 29] intentionally omitted <==

----- Start of picture text -----
Costs of generating funds ee
Charitable activities ee
----- End of picture text -----

No individual employee received a salary of over £60,000.00

9. Governance Costs

This year £ Lastyearf£

Audit or independent examination fee

40, Restricted/Endowment Funds SEE ATTACHED SOFA REPORT

Give details of the movements of the individual funds summarised in the restricted and endowment column of the Statements of Financial Activities (SOFA).

A brief explanation as to the nature and purpose of the charity's Restricted Funds is to be provided.

Name of Restricted Fund Purpose of fund

==> picture [1 x 2] intentionally omitted <==

----- Start of picture text -----
.
----- End of picture text -----

11. Heritage Assets.

12. Declarations

All of the charity’s commitments are provided for in the accounts.

No guarantees have been given to third parties.

The charity has not received any loans that are outstanding at the year-end and secured on assets. The charity has not granted any loans to institutions or companies connected with the charity.

The charity did not make any ex-gratia payments during the year.

Sufficient resources are held in an appropriate form to enable each fund to be applied in accordance with the restrictions imposed.

The financial activities, assets and liabilities of all the charity's branches or sections have been included.

No funds (unrestricted, designated, restricted or endowment) are in deficit at the balance sheet date.

The charity has no intangible assets.

There were no inter-fund loans outstanding at the balance sheet date.

None of the charity’s functional fixed assets have been re-valued during the year and the charity does not have a policy of revaluation of these assets.

The charity has no subsidiary companies.

The charity has no material fixed assets which have not been capitalised and included in the balance sheet.

All investments held are investment assets in the UK unless otherwise stated.

Note: Where any of the declarations are not correct they are to be crossed out and details provided in the Managing Trustees comments.

Additional comments:

*IMWe have stamped and signed the original books of account and the original records I/we have checked. All vouchers relating to this account period have been cancelled.
*I/MWe have made the following observations whilst carrying out the internal audit:
- a. Previous observations *have/have-net been actioned.
b. CTF Admin R115, Everclick R114, Camper van R102, Historian R111 and R116 HP
{ Occupational Therapist have been created in the Sultans fund and will require deletion from the Clocktower fund.
- C. Although the Clocktower Fund does not have Capital Property, the Insurance Policy has a general property value of £7,890.00. This is to cover the temporary loan of museum items to the Regiment. The Regiment's Historian will review items and update/return. Consequently, the insurance policy will be increased/decreased accordingly.
- d. The worth of the Fund has increased from £44,430.61 to £53,300.87. This is predominantly due to funding received to employ a Human Performance Occupational Therapist in the next financial year.

==> picture [115 x 21] intentionally omitted <==

----- Start of picture text -----
Date: 26 / 6 / LS
----- End of picture text -----

Signature Name Fund Manager (Regimental Accountant Scheme) / Account Holder (Audit Board Scheme)

Managing Trustee’s Annual Report and Comments:

Unit: MAB2

Address: HQ Hereford Garrison, Stirling Lines, HEREFORD, HR4 7DD Charity name and Charity Commission/Regulator registered number: 1130118

Description of the charity’s trusts

This should include:

a. Details, including date if known of the charity's governing document (e.g. trust deed, will, constitution etc); and

b. A brief explanation of the charity’s objects. Where applicable, you may choose to give details of any specific investment powers of the charity.

==> picture [16 x 25] intentionally omitted <==

----- Start of picture text -----
f)_
~
----- End of picture text -----

Explain briefly how trustees are elected or appointed and details of any induction and trustee training attended.

==> picture [17 x 17] intentionally omitted <==

----- Start of picture text -----
a
----- End of picture text -----

brief summarysummary of thethe main objects.	main activities and achievements of thethe charity during the year in relation to its	main activities and achievements of thethe charity during the year in relation to its
Summary ofmain activities in relation to	Provide welfare support to individuals and theirfamilies ofthe Regiment.
the Charity’s objects	;
Summary ofmain achievements ofthe Charityduringtheyear	Noting the importance ofthe Regiment's History, the Clocktowerfund Historian Assistant. Additionally, funding is now in secured to employ PerformanceOccupationalTherapist.	now employs a a Human

Provide a brief review of the financial position of the charity. This should include the principal types of income.

The Managing Trustee should give in their report a description of the following policies:

receive grants out of thethe assets of thethe charity.	receive grants out of thethe assets of thethe charity.	receive grants out of thethe assets of thethe charity.
[Financialreservespolicy[NI O—SSSC“‘(‘C;C
investments selection	Nil
policy and performance
of those investments.
Provide the name of all trustees/the Managing		Trustee(s) during the report year.
Managing Trustee’s
name/trustees’ names
1ve
Public BenefitStatement	Thisfund provides publicbenefit byassisting service personnel tomore effectively perform their roles within theArmed Forces ofthe Crown. It does this by providing welfare support within the Garrison. This assistance enables service personnel to face the challenges and danger associated with military service by developing and maintaining teamwork; character; spirit; attitude and morale. As a result, thefund promotes the efficiency oftheArmed Forces ofthe Crown by enhancing the British Army's capabilities to undertake the roles demanded of it including the defence ofthe
	United Kingdom and its interests.
	(	confirm that
	undertake.)

==> picture [12 x 16] intentionally omitted <==

----- Start of picture text -----
:
----- End of picture text -----

Additional comments (include any declarations which were not correct).

a. With no change to the financial year end, this audit period covers 1 Apr 24 to 31 Mar 25.

d. It is positive to see the worth of the fund increase.

Signature , Name

Date: ts) &L a>=

Appointment Commanding Officer

==> picture [2 x 2] intentionally omitted <==

----- Start of picture text -----
.
----- End of picture text -----

Internal Auditor’s/Audit Board Report

lMWe have examined the books of account and records from which the final accounts were prepared and have obtained all the information and explanations that were necessary for the purpose of my/our internal audit. . Lo
*IMWe certify that end of period checks have been conducted in accordance with Service Funds Regulations.
Subject to the observations given below | am/we-are” satisfied that proper books of account have been kept and that the final accounts give a true and fair view of the results of transactions over the period and of the state of the Fund’s affairs as at the date of the balance sheet. Subject also to my/our observations I am/we are satisfied that cash and bank balances and stocks on hand have been properly checked at prescribed intervals and that adequate insurance exists. 4. *IMWe have stamped and signed the original books of account and the original records Awe have checked. All vouchers relating to this account period have been cancelled.
*l/We have made the following observations whilst carrying out the internal audit:

a. Fund Manager training has been conducted in accordance with SFRs.
b. | have read and agree with Fund Manager’s Comments.
C. It is observed that the Insurance has been used under G750, Governance Costs, where it should be under Other Costs.
d. It is noted that there is a £156.14 figure above the GPF and RFs.
e. R21, RO76 and R106, delete if no movement over 2 years.

==> picture [92 x 30] intentionally omitted <==

----- Start of picture text -----
Q
Date: \ is 2S
----- End of picture text -----

. ,

==> picture [98 x 65] intentionally omitted <==

----- Start of picture text -----
Signature
Name
Appointment RAO
----- End of picture text -----

It is my responsibility to: ,

a. Examine the accounts (under section 43(3)(a) of the Act). b. Follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 43(7)(b) of the Act).

Cc. State whether patticular matters have come to my attention.

Basis of Independent Examiner’s Statement

In connection with my examination, no matter has come to my my attention (other than than that disclosed overleaf*):

a. Which gives me reasonable cause to believe that in any material respect the requirements:

(1) To keep accounting records in accordance with section 41 of the 1993 Act:

(2) To prepare accounts which accord with the accounting records and comply with the accounting requirements of the Act:

have not been met.

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

Delete as applicable.

Comd/SO2 SPS — Independent Examiner’s Report on the Accounts, and Comments

Disclosure Section (Only to be completed if the examiner needs to highlight material problems/discrepancies)

Give here brief details of any items that the examiner wishes to disclose

Comd/SO2 SPS Comments

Independent Examiner’s Signature

Date:

Name Appointment SO2 AGC (SPS)