4 IVEWAYSY PLAycNTRE (A Coinpany Limiteil by Guarantee) Conipi1ny Number: 6985726 FIVEWAYS PLAYCENTRE (A Company IiLllited by Guarantee) Charity Registi'ation No.. 1131820 C'on1plY Niiniber: 6985726 RE.PORT OF THE TRUSTEES AND UNAUDITF.D FINANCIALSTATEMENI'8 FOR TI4E YEAR ENDED 3 IAUGUST 2024
FIVEWAYS, PLAYCENTR (A Company Limited by Guxrmiitee) Company Iyumber: 6985726 YEAR ENDED 31 AUGUST 2024 XNDEI X TO FINANCIAL STATEMENTS Page No. 'rrLiStees' Report Statemeiit of P inci ncial Actiiiities Bal]ee Sheet 9-12 Notes to the Financ.ial Statements 13 Report ot the Indepeiident Examiiie.L'
FIVEWAYS PLAYCENTRE (A Coinpany Lilnited by Guaralltte) Compally Niimber: 6985726 TRUSTEEI S, REPORT Tlie tl'Ll8tees. who are also directOTS of the ¢liai'ity For the PLirposes ot tlie Coinpanies ALt 2006, pr¢seiit theii, reporl witli th¢ finaii¢ial stat¢e1)ts ot tlie Charity foi. the year ended 31 st AugTLlSt 2024. The tTUStees have ic dopted tlie provi8ioiis of AccounLing aiid Ri'porting by ch'tIes.. State111 eiit of ReLomm¢nded Practice applicable to cliarities pr'epai'ing tlieii, accounts in accDrdan¢¢ with tlie Financial Reporting Staiidard applicab le in tlie UK aiid Repiiblic ot Ii'elaiid (FRS I O• -) (ef'tectiv¢ l Janiiary 2019). LEGAL AND ADMINISTRATI.VE DETAILS Governillg Doeument Th¢ oi'ganisatir)n is a oompany liiiiiled by guarantee (iii)Inb¢J' 6985726), as defiiied by the Cojnpanies Act 2006, incorporated on 8 AugLlSt 2009 aiid rebyisteied as a charity (niimber 1131820) on 24 September ?009, Tlie conipany was establi.shed undei a Memorandum of Associatioll wlii¢h eslablish¢d the objects aiid Powei's ot tlie charitable cotllpany aii.d is govenied by its Ai'ticles ot A %sociation. The members have guaTant¢ed to coiitribule a ma.xitnLiin ofr £ l each in tlie event of th¢ coiiipaiiy being WOLind up. Address of Charity: rioiellce Road Brigyhton East Sussex BNI 6DJ Trustees (who are dlrectors for Company laTrY purposes): Siie Bentoii-St&ce (AppDÉnted on 15 October 20?2) Canjille Heather Briiikwortli (Appointeil on 18 July Margaret Di)herty {Appoint¢d on l J Oclobet 9022) .Tennifer Harrison (Appointed 011 18 July 2022} M.ai'y LaLira Shaiv (Appointed on 20 De¢eiiibeT 2023) Playcentre Manager: Lucy Reading BAnli¢rs: Royal Banlc of Scotlanil pie Brightoji 2u]d Hove.Brancli PO Box 300 Brigliton East Sussex BNI 9TE Independent Examiner: Le Forts Wintertoii House High Street Westerham TN16 IAQ Th¢ charitable Lomp&ny was set up to cuntinii¢ the ivoj'k ot. a charity, ]1VeWayS Pre-scliool Playgroiip. eliarity niimber 305178, fouiided ill 1971, which cea.sed its aLlivities in August 2009. The rescrves fi'om tliat charity toriiieLI tlie openlng balances iii this charitable Lompany iii 2009,
FIVEWAYS PLAYCENTRF (A Compmny Linilted by Gllaranl¢e) Company Nuinbcr: 6985726 TRUSTEEI Sl R.EPORT- continutd GOVFRNANCEI AND MANAGEMEI NT OLlI- tl-LlSt¢e bo¢1rd form die O tsted r¢gistered body and aLe responsible for the goveniaiice of tlie ch£)rÉty. The ti'u%tees ¢ not invcllved in tJ)e Llay-to~day Inanagemeiit ot the Plic yceiitre, this is delegated to tlie Playcenti'e inanager. I'lie Ti'iist¢e board lias come fi'om a i'aiiLre of backgrounds and bi'iiig dift"ei'ent points of view, iiisigbts ]d experi¢Li¢e to any discussioiis, while sliaring the ethos and values of the playceiitre, Tlie ti-u.stees meet h1c If termly (every 6 t() 7 weeks). PUBLIC BENILFIT Tn shaping ouj. object'ives and plaiiiiiiig our a¢tivilies for Uie yeai, the I"rLislees liave considered the dLlties set out in seetioii 17(5) ot" the Chai ities Act ?0 I I to have due regpard to public beiiefit, Jn particiilar, the Tiiisloes Iiave coiisidered bow the planned aotiVLties will cuntribiite to the overall aimy and objeciive8 djat they have s¢t. Th¢ Trustees believe tbat the followiiiB paragraph,4, spetiifically on tlie Ainis and Obje¢tiv¢s and Achievements aiid P¢rfornTranLe" For the year. I'elate iii detail the beiiefit that tli¢ cliarity provide8 to the piibliL. AIMS AND ACTtVlTIES Alms o1.117ar'ttJ) Fiveways Playceiitre is a play-based ¢ominiinity ot childreii, pareiits aiid eduLaLors. We aiE proud ofoiir reputatÉoJi, built over 60 years, for providing excelleiit., incl.Iisiv¢ aiid atyordalile child care. We believe IlTrat cliiltheii tlourish. best- through a secure, iiiiirtiir.Èng toundatioii of care and attentiori that meets their ill.dividiial needs. where Iliey diTrelop soiit)I beings who C1< li build ld maiiita.in fi'iejidships, waiL share, talce lurjis and show I'es'pect. wliere ¢iijoymeJit and happiness al'e recognised as hol.diiig intriiisic value wliei-e Lhey eiigage their liands, heart aiill head iii a vw'iety of stimiilating aiid iiispiring play-bas'ed aclivitie,4. wliere they are siipported b>1 a diverse staff team uf differeni tslents and skills who ¢ats provide kjigh qiwlity iiiteraclions to lielp Linlock Lhildi'eii's potential. Th¢ Playo¢ntre is op¢ii I'or childcare sessions Monday to Friday folloMriiiLy the BrigFhLoii and Hove Academi¢ year. i,e , closing for ¢nd o t tinii aiid lialf t¢i'in holidays. Tlie PlaJi¢entre offers (i choice OF all day 8cssioiial Laib aJiLI offers an Aftei- Sttliool club Lintil 6pm. Thc Play¢entT¢ offers ¢1 holiday play sclieine for some ot the time that local scliools a¥e closed typically 3 days at Easter Cind ? wceks at Ihe start ot thc Suiiini¢i' briali. Th¢ Playcelltr¢ oft.ers <1 Breakfast CILib to talie in childreii at 8am aiid s&Ftly ¢ondLlCt them to school at 8.30am.
FIVEI W AYS PLAYCENTRE (A C'ompany L4illllted by Cuarantee) Compaiiy Number: 6985726 TRUSTEES, PORT - cojitinued ACHIEVEMENTS PERFORMANCE ObjL'clives To Continue to i)rovide affordable. inclusive. high-qLLality cliildc&re. PL)pfoi'inaptc.'e Fivei¥ays Playcenti'e contiiiues ti) be an exti'emely popiilai. choiue in 11)e area, mainly driven by word of moutli and siblings of pi'evioiis atteiid¢,¢s. The setting continues to provide hibyli qLiality, illclusive and aEfordable childcai'e and o ui. uhildrell benefit fiom Ihe extensive Lhildcare experience and longevily ot. OLir diverse statf te&tn, Ft4ndrai,sing per]or'rnanri' ThToughout the ycar staft hold sevei'al fundi'aising events, these iiiLlude a fireworlcs display, Clirislmas and S iininier Fail's. fh¢se evellts al'e well attended by oiir taiii ilies and are not oiily iniportant for raiSig tunds bLIt also tor creating a sense o'k'cornmunity aniongst DLir pai'ents. WL do iiot pay pro'Fessioiial fundi'aisei's. Fuiidrais iiig costs are typiLally for tlie liii'e ol.. Equipiiient at fLindraising fuiictions. IFYvestN7entlncoine We only buve InLome fi'om a Royal Baiik of Scotland Intei'est Earn.ing C'urrent Account.
4IVEW AYS PLAYCENTRE (A Company Limited by Guarantee) Conjpany Number: 6985726 TRUSTEES, REPORT - continued FINANCIAL REI VIEW Re.seri)es Poli6)) UJilL'8s Donations al'e desig7nated for .8pecific activitics, all tiinds ar¢ held Unrestricted for Generril purposes. FUndIg sourcg,y 64% of In¢oill.e comes from the P.entS of Children in the foini ol". Fees. 34% collies fioin tli¢ local Autliority Larl}, YeaTS Frle EduLation scheiiie. RISK MANAGEMENI, ThL I'TUStees have reviewed the majoj. risks to whiLh the Playgroiip is #xposed and are confident that ¢oi)trols are in place to tnitigate against those risks. REI SERVIS All fuiids are held as LiniestriLted. Il is our policy to hold ininimurn cash reseives in ULir bgtnk acLoiint ol circa 3-month btafl: costs, plus a ¢oiiting¢ncy for potential ¥losLir¢ costs and ¢mergeThcy niaiiiteiianLe. The currei)t and forecast bank balances aj'e reviL wed at eacli trustc¢ niccting.
FIIIF.IVA YSPLAYCENTRE (A Compan!. Limited bi. Guarantee} Compau!. Lluniber: 698i726 TRUSTEES, REPORT - continued TRUSTEES, RF.SPONSIBILITIES The trLlStees (i*'ho are director5 of ihe com pani. tor tlie purposes ot- Coiiipan). Law) <ire respoiisible foi. prepai-iiig tl)e TrLISlees Repori and tinlini ial slatemeiiis in aLLordance M'ith applicable laiv aiid U iiited K ing?d()m AILOUlltiiig Standai-ds ( United K iiigdon) General li. Accepted Accounling Praclice). Compani. law I'eqLiires the Ii-ust¢es to prepare tinanl ial stLlteni¢nts tor each Iinaiii ial )'ec11- Il'liich il li'e a ti-iie aiid f£?ir ieii. ot thL State ot- at-tair.% of ilie Lliaritable coiii pani. aiid ot- Ihe iiiiomin%Y resoiirLes aiid application uf resoui'ces. inclLidin¥ Ihe inlume Lind expeiidirure. of the charitable compani. tor that period. In pi-eparing ihose finaiiLial slatemeiits: the ti'ustees are reqiiired to.. select suilable aoLouiitiiig poliLies aiid ihen appli" theni consisteiitli.. obserN'e the methods and principles iii the chiirili SORP. m ¢ikL j udoemenls aiid eslimates thal are reasonable aiid prudenl. prepare tlie finanL ial statements on the iPOillQ COI)ceri) basis unless it is inappropriate to presume that the conipani. will continue in business. The trustee5 <gre responsible for keeping proper accountin(y reLords ivhich disc lose ii'itli reasonable accLiraci ai aiii, time tlie fiiianci¢11 Position of tlie coimpan). and lo enable Iheiii to ensiire that tlie fiiiancial siaieiiienls com plN' iiiitli the Coiiipanies ALt ?006. and i-elyulaiioiis linder Seciioii l JO of the Cliarities Aci ?0 I l. Tlie), are also re.%ponsible for satei7UcirdinbY the assets of the conipanj. and hence tor tak-iiig reasonable steps for the preventioii aiid detection of fraiid c111d other irreLyularities. Tliis report has bLen prepared in aLcordance with ihe Siatement of Reconiniended Practice Accountiniy aiid Reporting bi, Chartties and in accordaiice with the Special Provisioiis of Part 15 of ihe Coiiipanies ALt ?006 relating to small Lompanies. Appi-c)i ed bi, Ihe "I"rLlStees on I, May ?O?i and si2ii¢d on tlieir behalf bv e knkJ• ChMI 9Cl)kjOÉfL
FIVEWAYS PLAYCENTRE (A Complqny Limited by Giittrantee) Company Number.. 6985726 STATEMENT ofi TINANCIAL ACTIVITIES, FOR THE YEI AR EI LYDED 31 AUGUST 2024 INCOMEI AND EXPEI NDITURI Unrestricted Unrestricted 2024 Tot41 Notes Total INCOMING RESOURCES In¥oniino TesoiirLes fro)iii G¢nerat¢d Funds.. Doiiations P'uiidi-aising Banlc interest Lettiiigs Received Cornmisslons 500 1,433 3,559 1,340 1,050 596 1,9l)4 Incoilling res01CeS trotn C'hai'itable ActiviliLs: .Brighton and klove Vouchers rLL's Received 171,628 196,494 TOTAL INCOMINC RESOURCES RESOURCES LXPFNDED Cost Genei'atiiig Funds.. F uiidi'aising Cliaritablc Activilies 647 TOTAL RESOURCES EXPENDED NET (OUTGOINC)IDICOMING RESOURCES 50,086 4,069 riund Bal%Jnces brought forivard at I September 2023 Fund Balances carried forward ¥t 31 August 2024 'here are iio othL'r gains DI. losses iii eitlier y¢dr. 'rhe iiet (oiit&i oing) /incoming i'csources I'ortlje litEanc ial year ai'ose fi'om c()ntiniiing¥ operations. Tlie note.% sel out on pages C) to 12 forin paitt of tlie.8e fijiaiicial statetnents
FIN'EWAYS PLAYCENTRE (A ConipanTr Limited Guaranlee) Compan), Number: 6985726 BALANCE SHEET AS AT 31 AUGUST 2024 Notes 2024 FIXF.D AS.SETS Leaseliold Properti, Conipuler Equipment 60.000 193 CURRENT ASSETS Debtors Casli at bank and An hand 12,611 183 175 l JO.044 14177? LIABILITIES: amounts falling due iviiliin one )'ear CrLditoi-s 127 EXCESS OF CURRENT LIABILITIES OVER ASSETS 132 645 NET AS.&ilTS FUNDS- Unrestricted Restricted 242,924 192.8i8 13 The companv is entitled to exeniption from audit under Section 477 ot the Companies Act ry006 for the period ended 31 A ugiist ?0?4. The nitm liers liave not reciiiired the coiii paiiN' to obiain an aLidil ot its finanLial statements for Ilie period elided ) l A ligu.st ?0?4 in accordance with Seclion 476 of the Companies Aci ?006. Tlie directors acknoNTr ledge their responsibilities lor= (a) ensuring tliai tlie companv keeps accounting records which conipl). with Section 386 and 387 ot tlie Coiii paiiies Act 1006 and prepat-iniy Iinani ial Slalenieiits which gil'e a true and t.air i'iei¥." of the stale ()f affairs of the compaii). as al the end of e(Ich financial Near c11Id of its profit or 105S tor each fiiiaiicial i.'eai' in aLLordtince iN'ith tlie I'equircments ot- Section 394 aiid J95 and ii.hich otherii.'ise Lompl J. ii'ith the I'eqvirenients ol. the Companie Act ?006 r¢latitig to financial sialeiiientS. SU tar as applicable to the companii (b) I'liese finaiicial statements haTr'e been prepared in aLcordance '1th the special provisions of Part 15 of the Coiiipanies ALI ?006 relalinb lo snial I coiiipaiiiLS. Approved b), the Trustees on l-. May ?0?5 and sigiied on their behaifb). CMI LLe The iioles sel out 011 pages 9 to l • t-orni part of tliese tinancial siaienienis
FIVII WAYS I)LA YCENTRE
(A Conjpaiiy Limited by Guarantee)
Company Number: 6985726
IYOTES TO THE FINANCtAL STATEMENTS FOR
THE PERIOD fNDlI D 31 AUGUST 2024
I. ACCOUNTING I)OLICIES
The 'folloNviiigy accounting policies have been upi)lieil cvnsistently ill dealing with items Nvliich are uoiisid¥red
Inatei-ial in relatii)n to the financial stateineiits.
(u) Bc7Si,Y of ac:c'ouTr3liiig
Tlie fii)aiicial stateiiients of tlie charitable coiiipaiiy, which 18 a publi¢ beiiefil fflitity linder FRS I O? have beeii pr¢pai'¢d
in aCLOrd&ce with the CharitiLs ,SORP (fRS 10?) 'Accouiitiiigy ancl Reportin&F b}. Charities.. stateL eiit ot R¢coinm ended
Pracli¢¢ applicable to chari.li.¢s prepai ing Iheii accoujits iii accoidance with tlie Fiiiaiicial Reporting Standard
FIVEI WAYS PLAYCENTRE (A Company Liniited by Gvai'.Intee) Company Number: 6985726 NOTES TO THEI FINANCIAL STATEI MENTS - continued 2. DONATION. 2024 20•3 Co-op CommLinity Fiiiid Usborne Books Miscellaneoiis 3. INTERE,ST REC.EIVEI D Royal Banlc of Scotland 4. FEI ES RLI CEIVED Playgroiip and After Schools Clul) Registration 321,460 275,656 S. DJRECT CHARITABLE LI XPENDITURE ,Salaries Employers, Natiun.al Insuran¢e Pttn.qion Food & Millc Utilitics & ServiLes Insui'ance F.diication & -.I'raiiiing Play EqLLipmellt & Materials Building Repair & Maintenance Other Equipment & Matei'ials Oftic¢ Administration Independent Exan]ination l)epreoiation 370,826 15,742 5,117 6,487 17,322 2,733 1,306 3,086 8,020 4220 9,857 300 19 380,766 13,034 4,821 6,0.$5 26,678 2,609 1.208 5,657 15,011 2,145 31)0 6. EMPLOYEES The avei'agc iiuiiiber of Ejnployees in tlie year,. No employee received i-eniuneratioii in excess of £60,000.
ri JVII WAYS PLAYCENTRE (A Company ljiniited by Gvarantee) Company Nuinber: 6985726 NOTES TO THE FINANCIAL STATEMEI NTS . continued FIXED AS,8[I T Le&isehold Proptrty Computer Equipment COS'T As at 31 ALigL5St •023 and 31 August 2024 DEI PRECIATION A8 at 31 Aiigust 2023 Chargye troi. tlie year 65,000 5,000 588 193 As at 31 Aiigiist ?024 NII T BOOK VALU As at 31 August 2024 As at 31 Augyust 2023 193 DEBTORS 2024 Fees Other debtor 12,611 11,728 12.611 11,728 9. CREDITORS. Amounlg falling due within one yeai. 2024 300 300 Other Creditois 10. Rfi LATED PARTY TRANSACTIONS No I"nistec received anji reiiiulleratioii during l.he yeai..
FIVEWAYS PLAYCENTRE (A CoinA)any Liniit¢d by Cuorantee) Coinpany Number: 6985726 11. TAXATION "flie Cliarily is coiisidei'ed lo pass Ilie te.sts set out iii ParaJ<F'apli I SLheL4ule 6 Finaiic¢ A.ct 201 O Kind tlierefor¢ it Liieets tlje definition of il cl)arit&ble ¢onipany for UEQ Coi'poration "Fax purposes. AcLoi'din8ly, the Charity is potentially exempt rrom taxalion iii i'espect of i11come or Lapital gains received within Lategories tsovered l)y CbapteT J Pairt I I Corporic tion Act 201Q oi. Section ?56 of tli¢ I'axation ot Chai'gyeable Gain¥ Act 199• to th¢ extent tbat SULII iilCDtiie ot. gaiiis ar applied exclLisively to charitable pui'poses, 12. ANALYSIS OF NEI T ASSETS BETWEEN FUNDS Unrestricted 2024 Restricted 2024 ToL?I 2024 I'angible ]-. ixed Assets Net Current Assets l(Lial)ilities) 55,000 55.000 13. MOVEMFNT IN FUJYDS 31 AuLTLlSt 31August 2024 Incomlng Outgoing Unrestri¢t¢d Funds Geiiei'al 500 942 450 856 Tutal Unrestricted Total Fiinds TIierc arc no Restribted funds ILI eitliei. 2024 or 2023. 14. COMPANY FiTATUS' The Loiiipany is a private conipany lijnited by gu<iralltee £.d conseqiiently doLs not hai'e sliare capital, bacli of the meLnbeTS is liable to contiibiile ali ainoiint not exueeding £ I towards tlie assets ot the conipan}i in th¢ evviit of IiqLiidatioii duri1 the lime that they ale merllbLrs or within 12 onI1]s ctheTwards. 12
Independent examiner's report on the accounts Section A Independent Examiner's Report Report to thè trustee3 Charity Name Fiveways Playcentre On accounts for the year ended 3151 August 2024 Charity no (If any) 1131820 Set out on pages Irem8mb8r to Include the paoè nun7bers of addlllon&l sheets) I report to the trustees on my examination of the accounts of the abové charity ('thè Trust") for the year ended 3110812024. Responslbllitles and basls of report As the charity's trustees, you are responsible for thé preparation of the accounts in accordance with the requirements of the Charttie8 Act 2011 rthe ACV,). I report in respect of my exarnination 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 Cornmission under section 145(5)(b) of the Act. Ind8pendent The charity's gross income exceeded £250,000 and l am qualified to examinerfs ststemgnt undertake the examination by being a qualif18d mgmber of ICAEW. I have completed my examination. I confimi that no material matters have come to my attention in connection with the examination which gives me cause to b8lieve that in, any material respect: the accounting records were not kept in acGordance with section 130 of the Charities Act. or the accounts did not accord with the accounting reGords; or the accounts did not comply with the applicable requirements concerning the form 8nd content of accounts set out In the Charities (Accounts and Reports) Rsgulation8 2008 other than any requirement .that the accounts grve a 'true and fairf view which is not a matter considered as part of an independent examination. I have no concerns and have come aGross 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: Date: Name: /KJICI-bl LM Lé Relevant profasslonal quallflcatlon(s) or body (If any): In8titute of Chartered Accountants in England and Wales IER Oct 2018
Addré88: Winterton House High Street Westerham TN16 1AQ Section B Disclosure Only complete if the examiner needs to highlight material matters of GollGern (see CC32, Independent examination of charity accounts: direction8 and guidance for examiners). Glve here brlof detalls of any items that the examiner wlshes to disclose. IER Oct 2018
FIVEWAYS PLAYCENTRE (A Conipany Limited by CuArantee) Company Niimber: 6985726 Independent examiner's report to the trustees of Fivewll)Js Pluycentre (A ¢'OlllPl1 lly limited by guarantet) {'the. Con)Pi2ny') I repoit to tlie cliaiity trustees 011 illy exaiii iiiatioii of the a¢¢ounts of the Coiiipai)v tor t11¢ year ended 31 AugLisI ?024. Responslbilities and basi5 of report As the cliarity's triistees o F the Con)pany (and its dii'ectOLS for the Plirposes of cDuipany1lc w) you are respoiisible ror the preparation ot tlie accouiits in ac¢ofda]1ce witli tlie reLiiiii'enients ol" tlie Coinpaiiies Act 2006. ('the 2006 Act,), Tlie Charity, s gross income exceeded £250,000 and l am qiialified to uiidertalie the exaniination by being) a Meiiiber of tlie Institute of CIiFJi'teied Accoiintants iii Eiigland and wa.les. 14aving satisFied Inyself tliat the a¢coLints of the Conipaiiy ar¢ nol reqiiired to be auditeLq uiid¢r Part 16 of the 2006 Act and ale eligible 'Por independent exaiiiination, l i'epoi't in respeLt ot- my examiiiation of youi. cliai'ity's aucouiits as carL'ied OLIt under sectioii 145 of tbe Cliarities Act 2011 ('tlie 2011 Act,). Til c'rYing oiit niy exa.lli iLiation I liave fol lowed the Directioiis given by tlie Cliai'ity Commis8ion iiiider seLtion 145(5) (b) of the 2011 Act. Ind¢pell(lent examiner's statement I Iiav¢ completed niy exaillination. l Lontirtn ihat no inatei'ial iiiattei'.s liave come to niy attentiOLI Ln connLction WLth the examination whicli gives me caLise to believe tliat iii, any material r¢spe¢t'. a¢countiiig records wei'e rLOt kept in accord&nce w ith section 130 of tlie Chariti¢8 Act: or tlie acc(iiints do not accord wilh the aLLouiitiiig i'tLoJ'ds- or the accoiinls d id not coniply witli the applicable I'eqLiiremeiiL% concerning Ihe form and conteiit of a¢¢oiillts set out in t]ie Cliaritie8 (ALcoLints and R.epoi'ts) Regulations 2008 other t111 any I'¢quireinent thcit the acLoLints give a 'ti'iie and fair" view which is llot a Inalter coiisidei'ed as ptLrt ot. an indei)endent exwninatloll. I lidve iio coriLeriis and liave Lomt acrogs no otheT rnatters iii coiine¢tion with the exaniinatlDEI to wliich attention sliould be drawn iii this report ill ordci. to eiiable a propel unde15t.anding of the a¢coLlnts to be reaLhed. Nicliolas Le Fort Le Furts Winterton FIoLise PIigh Street Westerham TN16 IAQ Date 13th May 2025 13