Trustees’ Annual Report for the period
From 06/04/2024 to 05/04/2025
Charity name: Essex Islamic Academy
Charity registration number: 1131755
Objectives and Activities
| SORP reference | ||
|---|---|---|
| Summary of the purposes of the charity as set out in its governing document |
Para 1.17 | • To advance the Islamic religion as preached and exemplified by the Quran and Sunnah of the Prophet Mohammed (P.B.U.H.) • To provide or assist in the provision of facilities in the interest of social welfare for the recreation and other leisure- time occupation of individuals who have need of such facilities by reason of their youth, age, infirmity or disability, financial hardship or social circumstances, with the object of improving their conditions of life. • The promotion of religious harmony for the benefit of the public by: o Educating the Muslims in different religious beliefs, including awareness of their distinctive features and their common ground, to promote good relations between persons of different faiths o Promoting knowledge and mutual understanding and respect of the beliefs and practices of different religious faiths. |
| Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, |
Para 1.17 and 1.19 |
Religious and Social Activities; Prayers: We have organised daily prayer facilities within the Centre during the operating hours and on Friday |
| projects or services identified in the accounts. |
sermons. Ramadan: The Charity organises special prayers during the Month of Ramadan, we prepare food for people to break their fast and deliver Islamic Lectures to all the local communities. Eid is also celebrated with the communities. Future Events and Activities: Madrasah, Sports activities, health and wellbeing, seminars, talks and educational workshops. Ladies Coffee morning: Ladies’ coffee mornings are organised every month. Talks on many topics were discussed, i.e.-healthy leaving, child care, etc. |
|
|---|---|---|
| Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit |
Para 1.18 | Trustees have considered the guidance issued by the Charity Commission on public benefits. |
Achievements and Performance
| SORP reference |
||
|---|---|---|
| Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole. |
Para 1.20 | The main achievements of the Charity during this year were to continue successfully with its main activities in the furtherance of its objectives. Continue engagement with other local charity organisations to support community needs. Mosque improvements:A successful facelift of the front of the mosque was carried out, enhancing the appearance and accessibility of the premises for worshippers and the wider community. Expansion of educational provision:A new madrassah was introduced, operating two days a week (Thursday and Friday), providing additional opportunities for Islamic education and community engagement. Future development planning:Trustees have begun preparations to apply to the London Borough of Barking & Dagenham (LBBD) for a pre-planning application for a proposed first-floor extension. This extension |
will include a library, a classroom, space for community gatherings, and other social welfare activities. Ongoing activities: The mosque remained fully functional, offering five daily prayers, Friday sermons, Ramadan programs, Eid celebrations, ladies’ wellbeing sessions, youth talks, and sports activities such as table tennis and soft football.
Financial Review
| Financial Review | ||
|---|---|---|
| Review of the charity’s financial position at the end of the period |
Para 1.21 | The mosque is fully functional and maintains a healthy cash reserve of £130,407. Part of Interest free loans (Qard e Hasna) has also been repaid (£63.5k) during the year 2024/2025 |
| Statement explaining the policy for holding reserves, stating why they are held |
Para 1.22 | The unrestricted funds are general funds which are fully expendable. The Trustees regularly monitor the balance on unrestricted funds to ensure that there will always be sufficient to meet the charity’s general needs and other commitments |
| Amount of reserves held | Para 1.22 | £130,407 |
| Reasons for holding zero reserves |
Para 1.22 | N/A |
| Details of the fund are materially in deficit |
Para 1.24 | N/A |
| Explanation of any uncertainties about the charity continuing as a going concern |
Para 1.23 | N/A |
Structure, Governance and Management
| Description of charity’s trusts: |
||
|---|---|---|
| Type of governing document (trust deed, royal charter) |
Para 1.25 | Trust deed – (Amended 14 Feb 2019) |
| How is the charity constituted? |
Para 1.25 | Unincorporated |
| (e.g unincorporated association, CIO) |
||
|---|---|---|
| Trustee selection methods, including details of any constitutional provisions, e.g. election to the post or the name of any person or body entitled to appoint one or more trustees |
Para 1.25 | Initially, Trustees were interviewed by the Caretaking Interim Manager appointed by the Charity Commission, together with the other panel members. In the event that a Trustee permanently retires or additional new Trustees are appointed as required, the Trustee will be elected from the members. |
Reference and Administrative details
| Charity name | Essex Islamic Academy |
|---|---|
| Other names the charity uses |
|
| Registered charity number | 1131755 |
| Charity’s principal address | 343 RIPPLE ROAD BARKING IG11 7RJ |
Names of the charity trustees who manage the charity
1 2 3 4 5 |
Trustee name | Office (if any) | Dates acted if not for the whole year |
Name of person (or body) entitled to appoint trustee (if any) |
|---|---|---|---|---|
| Mohammed Ismail | ||||
| MD Shahjahan Miah | ||||
| Delwar Hussain | ||||
| Liaqat Mir | ||||
| Rezza Ali |
Funds held as custodian trustees on behalf of others
Description of the assets N/A held in this capacity Name and objects of the N/A charity on whose behalf the assets are held and how this fall within the custodian charity’s objects
Details of arrangements N/A for safe custody and segregation of such assets from the charity’s own assets
Additional information (optional)
Names and addresses of advisers (Optional information)
| Type of adviser |
Name | Address |
|---|---|---|
| Independent Examiner |
Hafiz Junaid Khaliq ACA |
DeanCoopers Suite 4, Cranbrook House 61 Cranbrook Road Ilford, Essex, IG1 4PG |
Declarations
The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees
Signature(s) Liaqat Mir Full name(s) Mohammed Ismail ~~a~~ Position (eg Secretary, Chairman Assistant Treasurer Chair, etc) ~~es~~ Date 11/12/2025 ~~Pp~~
| Section A Receipts and payments Unrestricted funds Restricted funds Endowment funds Total funds Last year to the nearest £ to the nearest £ to the nearest £ to the nearest £ to the nearest £ A1 Receipts Donations 185,514 - - 185,514 176,435 Interest receivable 296 - - 296 118 Other operating income - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Sub total(Gross income for AR) 185,810 - - 185,810 176,553 A2 Asset and investment sales, (see table). Bank interest received - - - - - Debtors received - - - - - Sub total - - - - - Total receipts 185,810 - - 185,810 176,553 A3 Payments No (if any) Charity Name Receipts and payments accounts Period start date Period end date To For the period from CC16a 1131755 Essex Islamic Academy 06/04/2024 05/04/2025 - ~~————~~ ~~==~~ == = = ~~—~~— |
Section A Receipts and payments Unrestricted funds Restricted funds Endowment funds Total funds Last year to the nearest £ to the nearest £ to the nearest £ to the nearest £ to the nearest £ A1 Receipts Donations 185,514 - - 185,514 176,435 Interest receivable 296 - - 296 118 Other operating income - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Sub total(Gross income for AR) 185,810 - - 185,810 176,553 A2 Asset and investment sales, (see table). Bank interest received - - - - - Debtors received - - - - - Sub total - - - - - Total receipts 185,810 - - 185,810 176,553 A3 Payments No (if any) Charity Name Receipts and payments accounts Period start date Period end date To For the period from CC16a 1131755 Essex Islamic Academy 06/04/2024 05/04/2025 - ~~————~~ ~~==~~ == = = ~~—~~— |
Section A Receipts and payments Unrestricted funds Restricted funds Endowment funds Total funds Last year to the nearest £ to the nearest £ to the nearest £ to the nearest £ to the nearest £ A1 Receipts Donations 185,514 - - 185,514 176,435 Interest receivable 296 - - 296 118 Other operating income - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Sub total(Gross income for AR) 185,810 - - 185,810 176,553 A2 Asset and investment sales, (see table). Bank interest received - - - - - Debtors received - - - - - Sub total - - - - - Total receipts 185,810 - - 185,810 176,553 A3 Payments No (if any) Charity Name Receipts and payments accounts Period start date Period end date To For the period from CC16a 1131755 Essex Islamic Academy 06/04/2024 05/04/2025 - ~~————~~ ~~==~~ == = = ~~—~~— |
Section A Receipts and payments Unrestricted funds Restricted funds Endowment funds Total funds Last year to the nearest £ to the nearest £ to the nearest £ to the nearest £ to the nearest £ A1 Receipts Donations 185,514 - - 185,514 176,435 Interest receivable 296 - - 296 118 Other operating income - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Sub total(Gross income for AR) 185,810 - - 185,810 176,553 A2 Asset and investment sales, (see table). Bank interest received - - - - - Debtors received - - - - - Sub total - - - - - Total receipts 185,810 - - 185,810 176,553 A3 Payments No (if any) Charity Name Receipts and payments accounts Period start date Period end date To For the period from CC16a 1131755 Essex Islamic Academy 06/04/2024 05/04/2025 - ~~————~~ ~~==~~ == = = ~~—~~— |
Section A Receipts and payments Unrestricted funds Restricted funds Endowment funds Total funds Last year to the nearest £ to the nearest £ to the nearest £ to the nearest £ to the nearest £ A1 Receipts Donations 185,514 - - 185,514 176,435 Interest receivable 296 - - 296 118 Other operating income - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Sub total(Gross income for AR) 185,810 - - 185,810 176,553 A2 Asset and investment sales, (see table). Bank interest received - - - - - Debtors received - - - - - Sub total - - - - - Total receipts 185,810 - - 185,810 176,553 A3 Payments No (if any) Charity Name Receipts and payments accounts Period start date Period end date To For the period from CC16a 1131755 Essex Islamic Academy 06/04/2024 05/04/2025 - ~~————~~ ~~==~~ == = = ~~—~~— |
Section A Receipts and payments Unrestricted funds Restricted funds Endowment funds Total funds Last year to the nearest £ to the nearest £ to the nearest £ to the nearest £ to the nearest £ A1 Receipts Donations 185,514 - - 185,514 176,435 Interest receivable 296 - - 296 118 Other operating income - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Sub total(Gross income for AR) 185,810 - - 185,810 176,553 A2 Asset and investment sales, (see table). Bank interest received - - - - - Debtors received - - - - - Sub total - - - - - Total receipts 185,810 - - 185,810 176,553 A3 Payments No (if any) Charity Name Receipts and payments accounts Period start date Period end date To For the period from CC16a 1131755 Essex Islamic Academy 06/04/2024 05/04/2025 - ~~————~~ ~~==~~ == = = ~~—~~— |
Section A Receipts and payments Unrestricted funds Restricted funds Endowment funds Total funds Last year to the nearest £ to the nearest £ to the nearest £ to the nearest £ to the nearest £ A1 Receipts Donations 185,514 - - 185,514 176,435 Interest receivable 296 - - 296 118 Other operating income - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Sub total(Gross income for AR) 185,810 - - 185,810 176,553 A2 Asset and investment sales, (see table). Bank interest received - - - - - Debtors received - - - - - Sub total - - - - - Total receipts 185,810 - - 185,810 176,553 A3 Payments No (if any) Charity Name Receipts and payments accounts Period start date Period end date To For the period from CC16a 1131755 Essex Islamic Academy 06/04/2024 05/04/2025 - ~~————~~ ~~==~~ == = = ~~—~~— |
Section A Receipts and payments Unrestricted funds Restricted funds Endowment funds Total funds Last year to the nearest £ to the nearest £ to the nearest £ to the nearest £ to the nearest £ A1 Receipts Donations 185,514 - - 185,514 176,435 Interest receivable 296 - - 296 118 Other operating income - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Sub total(Gross income for AR) 185,810 - - 185,810 176,553 A2 Asset and investment sales, (see table). Bank interest received - - - - - Debtors received - - - - - Sub total - - - - - Total receipts 185,810 - - 185,810 176,553 A3 Payments No (if any) Charity Name Receipts and payments accounts Period start date Period end date To For the period from CC16a 1131755 Essex Islamic Academy 06/04/2024 05/04/2025 - ~~————~~ ~~==~~ == = = ~~—~~— |
Section A Receipts and payments Unrestricted funds Restricted funds Endowment funds Total funds Last year to the nearest £ to the nearest £ to the nearest £ to the nearest £ to the nearest £ A1 Receipts Donations 185,514 - - 185,514 176,435 Interest receivable 296 - - 296 118 Other operating income - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Sub total(Gross income for AR) 185,810 - - 185,810 176,553 A2 Asset and investment sales, (see table). Bank interest received - - - - - Debtors received - - - - - Sub total - - - - - Total receipts 185,810 - - 185,810 176,553 A3 Payments No (if any) Charity Name Receipts and payments accounts Period start date Period end date To For the period from CC16a 1131755 Essex Islamic Academy 06/04/2024 05/04/2025 - ~~————~~ ~~==~~ == = = ~~—~~— |
Section A Receipts and payments Unrestricted funds Restricted funds Endowment funds Total funds Last year to the nearest £ to the nearest £ to the nearest £ to the nearest £ to the nearest £ A1 Receipts Donations 185,514 - - 185,514 176,435 Interest receivable 296 - - 296 118 Other operating income - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Sub total(Gross income for AR) 185,810 - - 185,810 176,553 A2 Asset and investment sales, (see table). Bank interest received - - - - - Debtors received - - - - - Sub total - - - - - Total receipts 185,810 - - 185,810 176,553 A3 Payments No (if any) Charity Name Receipts and payments accounts Period start date Period end date To For the period from CC16a 1131755 Essex Islamic Academy 06/04/2024 05/04/2025 - ~~————~~ ~~==~~ == = = ~~—~~— |
Section A Receipts and payments Unrestricted funds Restricted funds Endowment funds Total funds Last year to the nearest £ to the nearest £ to the nearest £ to the nearest £ to the nearest £ A1 Receipts Donations 185,514 - - 185,514 176,435 Interest receivable 296 - - 296 118 Other operating income - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Sub total(Gross income for AR) 185,810 - - 185,810 176,553 A2 Asset and investment sales, (see table). Bank interest received - - - - - Debtors received - - - - - Sub total - - - - - Total receipts 185,810 - - 185,810 176,553 A3 Payments No (if any) Charity Name Receipts and payments accounts Period start date Period end date To For the period from CC16a 1131755 Essex Islamic Academy 06/04/2024 05/04/2025 - ~~————~~ ~~==~~ == = = ~~—~~— |
Section A Receipts and payments Unrestricted funds Restricted funds Endowment funds Total funds Last year to the nearest £ to the nearest £ to the nearest £ to the nearest £ to the nearest £ A1 Receipts Donations 185,514 - - 185,514 176,435 Interest receivable 296 - - 296 118 Other operating income - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Sub total(Gross income for AR) 185,810 - - 185,810 176,553 A2 Asset and investment sales, (see table). Bank interest received - - - - - Debtors received - - - - - Sub total - - - - - Total receipts 185,810 - - 185,810 176,553 A3 Payments No (if any) Charity Name Receipts and payments accounts Period start date Period end date To For the period from CC16a 1131755 Essex Islamic Academy 06/04/2024 05/04/2025 - ~~————~~ ~~==~~ == = = ~~—~~— |
Section A Receipts and payments Unrestricted funds Restricted funds Endowment funds Total funds Last year to the nearest £ to the nearest £ to the nearest £ to the nearest £ to the nearest £ A1 Receipts Donations 185,514 - - 185,514 176,435 Interest receivable 296 - - 296 118 Other operating income - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Sub total(Gross income for AR) 185,810 - - 185,810 176,553 A2 Asset and investment sales, (see table). Bank interest received - - - - - Debtors received - - - - - Sub total - - - - - Total receipts 185,810 - - 185,810 176,553 A3 Payments No (if any) Charity Name Receipts and payments accounts Period start date Period end date To For the period from CC16a 1131755 Essex Islamic Academy 06/04/2024 05/04/2025 - ~~————~~ ~~==~~ == = = ~~—~~— |
Section A Receipts and payments Unrestricted funds Restricted funds Endowment funds Total funds Last year to the nearest £ to the nearest £ to the nearest £ to the nearest £ to the nearest £ A1 Receipts Donations 185,514 - - 185,514 176,435 Interest receivable 296 - - 296 118 Other operating income - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Sub total(Gross income for AR) 185,810 - - 185,810 176,553 A2 Asset and investment sales, (see table). Bank interest received - - - - - Debtors received - - - - - Sub total - - - - - Total receipts 185,810 - - 185,810 176,553 A3 Payments No (if any) Charity Name Receipts and payments accounts Period start date Period end date To For the period from CC16a 1131755 Essex Islamic Academy 06/04/2024 05/04/2025 - ~~————~~ ~~==~~ == = = ~~—~~— |
Section A Receipts and payments Unrestricted funds Restricted funds Endowment funds Total funds Last year to the nearest £ to the nearest £ to the nearest £ to the nearest £ to the nearest £ A1 Receipts Donations 185,514 - - 185,514 176,435 Interest receivable 296 - - 296 118 Other operating income - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Sub total(Gross income for AR) 185,810 - - 185,810 176,553 A2 Asset and investment sales, (see table). Bank interest received - - - - - Debtors received - - - - - Sub total - - - - - Total receipts 185,810 - - 185,810 176,553 A3 Payments No (if any) Charity Name Receipts and payments accounts Period start date Period end date To For the period from CC16a 1131755 Essex Islamic Academy 06/04/2024 05/04/2025 - ~~————~~ ~~==~~ == = = ~~—~~— |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Advertising and PR | 212 | - | - | - | - | - | - | - | 212 | 1,800 | 1,800 | |||
| Bank Charges | 1,784 | - | - | - | - | - | - | - | 1,784 | 2,013 | 2,013 | |||
| Cleaning | 3,575 | - | - | - | - | - | - | - | 3,575 | 4,601 | 4,601 | |||
| Entertaining | 1,643 | 1,643 | 856 | 856 | ||||||||||
| Insurance | 1,719 | - | - | - | - | - | - | - | 1,719 | 1,325 | 1,325 | |||
| Light and heat | 12,724 | - | - | - | - | - | - | - | 12,724 | 3,980 | 3,980 | |||
| Other legal and professional | 1,442 | - | - | - | - | - | - | - | 1,442 | 5,570 | 5,570 | |||
| Rates | 1,572 | - | - | - | - | - | - | - | 1,572 | 1,517 | 1,517 | |||
| Repairs and maintenance | 6,824 | 6,824 | 1,280 | 1,280 | ||||||||||
| Security and safety | 486 | 486 | 180 | 180 | ||||||||||
| Stationery and printing | 854 | 854 | 901 | 901 | ||||||||||
| Sundry | 2,214 | - | - | - | - | - | - | - | 2,214 | 2,563 | 2,563 | |||
| Telephone | 528 | - | - | - | - | - | - | - | 528 | 624 | 624 | |||
| Wages, PAYE & NI | 48,953 | - | - | - | - | - | - | - | 48,953 | 33,719 | 33,719 | |||
| Water rates | 1,175 | - | - | - | - | - | - | - | 1,175 | 1,164 | 1,164 | |||
| - | - | - | - | - | - | - | - | |||||||
| - | - | - | - | - | - | - | - | - | - | - | ||||
| - | - | - | - | - | - | - | - | - | - | - | ||||
| - | - | - | - | - | - | - | - | - | - | |||||
| **Sub total ** | 85,705 | - # | - # | - # | - # | **- # ** | - | - | - | 85,705 | 62,092 | 62,092 | ||
| A4 Asset and investment purchases, (see table) Assets and investment purchase 17,069 - - 17,069 57,450 Loan repaid 63,500 - - 63,500 28,500 Sub total 80,569 - - 80,569 85,950 Total payments 166,274 - - 166,274 148,042 —SaS~~e=~~ |
||||||||||||||
| Net of receipts/(payments) 19,536 A5 Transfers between funds - A6 Cash funds last year end 110,871 Cash funds this year end 130,407 — |
19,536 - 110,871 130,407 |
- - - - - - - |
- - - - - - - |
- - - - - - - |
- - - - - - - |
- - - - - - - |
- - - - - - - 130,407 |
- - - - - - - 130,407 |
- - - - - - - 130,407 |
19,536 - 110,871 - 130,407 |
19,536 | 28,511 - 82,360 110,871 |
CCXX R1 accounts (SS)
13/10/2025
1
Section B Statement of assets and liabilities at the end of the period
Unrestricted Restricted Endowment Categories Details funds funds funds to nearest £ to nearest £ to nearest £ B1 Cash funds Cash at bank account 130,328 - - Petty cash 79 - - - - - Total cash funds 130,407 - - —==== (agree balances with receipts and payments account(s)) OK OK OK Unrestricted Restricted Endowment funds funds funds Details to nearest £ to nearest £ to nearest £ B2 Other monetary assets debtors - —_—— Note on the assets Fund to which Current value Details asset belongs Cost (optional) (optional) B3 Investment assets - - - - - - - - - - - - - - - oo Fund to which Current value Details asset belongs Cost (optional) (optional) B4 Assets retained for the Land and buildings 1,033,975 - - charity’s own use Equipment 6,100 - - - - - - - - - - - - - - - - - - - - - is Fund to which Amount due When due Details liability relates (optional) (optional) B5 Liabilities Loan liabilities (interest free loan) 135,980 - - Paye 548 - - Wages payable - Signed by one or two trustees on Date of behalf of all the trustees Signature Print Name approval Mohammed Ismail 11/12/2025 —— Liaqat Mir 11/12/2025 2 13/10/2025
CCXX R2 accounts (SS)
Independent examiner's report on the accounts
Section A Independent Examiner’s Report
| Report to the trustees/ members of |
Report to the trustees/ members of |
Charity Name Essex Islamic Academy |
|
|---|---|---|---|
| On accounts for the year ended |
05/04/2025 Charity no |
1131755 | |
| Set out on pages | 1-2 (remember to include the page numbers of additional sheets) |
(remember to include the page numbers of additional sheets) | |
| I report to the trustees on my examination of the accounts of the above | |||
| charity for the year ended 05/04/2025. | |||
| Responsibilities and | As the charity's trustees, you are responsible for the preparation of the | ||
| basis of report | 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 | have followed all the applicable Directions given by the Charity Commission | ||
| under section 145(5)(b) of the Act. |
Independent I have completed my examination. I confirm that no material matters have examiner's statement come to my attention in connection with the examination 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 accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than 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: | ~~la\~~ Nt |
Date: 12/12/2025 ~~oo~~ |
Date: 12/12/2025 ~~oo~~ |
|---|---|---|---|
| Name: | Hafiz Junaid Khaliq | ||
| Relevant professional qualification(s) or body (if any): |
ACA (ICAEW) | ||
| Address: | DeanCoopers, Suite 4, Cranbrook House | ||
| 61 Cranbrook Road, Ilford, Essex | |||
| IG1 4PG |
1
Section B Disclosure
Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
Give here brief details of any items that the examiner wishes to disclose .
2