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← Westborough Methodist Church

2023-08-31-accounts

WESTBOROUGH METHODIST CHURCH

TRUSTEES’ ANNUAL REPORT

For the period 1[st] September 2022 to 31[st] August 2023

Charity Name: Registered Charity Number: Charity’s principal address

Westborough Methodist Church 1133833 Westborough, Scarborough YO11 1TS

Objectives, Achievements and Activities

Objectives

The purposes of Westborough Methodist Church are and shall be deemed to have been since the Date of Union the advancement of:

Public Benefit

The main activities undertaken by the Church for the Public Benefit in relation to these objectives, are:

Membership

The Church membership was 97 at the end of the Connexional year.

It is with sadness that we report the death during this year of members of this Church Nan Armitage, Shirley Peart, Brian Raper, Elizabeth Long, Albert Devitt, Margaret Johnson, Leslie Drake and others who have given loyal service over many years. Maggie Bridge’s membership was transferred, as was Yvonne Beaton’s to Seamer and Norma Dove’s to Hemel Hempstead. David Thomson was received by transfer and Fiona Kemp by reinstatement. Unfortunately, it was necessary to record 13 members are Ceased to Meet.

Achievements and Activities

The Church continues to benefit from many dedicated volunteers, who serve as stewards, worship leaders, uniformed organisation leaders, coffee lounge, Lego church and warm space supporters, cleaners etc. and without whom many of the worship and community focussed activities could not take place.

Whilst we are not enforcing any restrictions, we are continuing to provide hand sanitiser at all entrances, face coverings are available,

and we are asking people to respect one another’s space.

The Coffee Bar is open. Church meetings are held ‘in person’ on the premises. Bookings for meetings, concerts and many other purposes take place, although many more would be welcome.

The Circuit employs a Community Worker, and we are fortunate that Tom Clayton is continuing to spend some of his time working from Westborough and reaching our local community. Notably a ‘Uniform Recycle’ scheme has helped in excess of 100 local children to receive school uniforms at no cost to their families and Lego Church which meets on a Wednesday from 4.15 p.m. to 5.30 p.m. during term-time.

Financial Review

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair view'. This departure has involved following the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019.

An interim legacy distribution of £220,00 was received into the Church’s TMCP investment cash account in August 2023. This has raised the Church’s total income for the year from £85,990 to £305,990 and, as a result, the Church is no longer entitled to produce its accounts on the receipts and payments basis. Full accruals accounts have therefore been prepared for the year ended 31[st] August 2023.

As a result of the legacy receipt, the net outturn for 2022/23 is a surplus of £194,589. However, excluding the legacy, the result would have been a deficit of £25,411 (2022 surplus on the accruals basis of £2,230).

The church’s total funds at 31[st] August 2023 were £1,501,598. Of these funds £1,182,183 were invested in fixed assets and £1,442 related to restricted funds. Liquid unrestricted funds, including the investments held by TMCP amounted to £317,972 (£97,972 excluding the legacy receipt). The underlying reserve level of £97,972 is in line with the current reserves policy set out below.

Property Matters:

The amount of property repairs in the year was £10,142.

Statement of Charity’s Policy on Reserves:

The Church aims to hold in reserve sufficient money in our general funds to cover six month’s normal expenditure i.e. currently approximately £45,000.

In addition, we need to have available a ‘sinking fund’ of approximately £50,000 to cover unexpected building expenses bearing in mind that the church building is over 160 years old.

1 Restricted Funds

Restricted Funds at 31 August 2023 consist of the balance of income received specifically for Lego Church plus funds held directly by the Over 60’s Youth Club.

2 Endowment Funds

There are no endowment funds.

3 Details of any Funds materially in deficit

There are no funds in deficit.

Declaration

The Trustees declare that they have approved this Trustees’ Report.

Signed on behalf of the Charity’s Trustees

Name: Rev Graham Morgan Position: Minister Date: 28[th] June, 2024

Westborough Methodist Church

Unaudited Financial Statements

for the year ended

31 August 2023

Circuit
North Yorkshire Coast		 Circuit no 31
Registered Charity - Charity Registration number
Minister:
1133833
Rev Graham Morgan
Church Stewards:
Mrs Wendy Brown
Mr Brian Moore
Mr John Hastings
Mr Neil Mould
Mrs Isabel Plewes
Mrs Joyce Hollinghurst
Treasurer:
Mr Neil Mould

Page 1

Name of Church Westborough Methodist Church

Charity No 1133833

Statement of Financial Activities (SOFA) for the year ended 31 August 2023

Notes to
the
accounts
Income
1 Offerings
2 Donations, legacies and grants
2
3 Gift aid
4 Interest and investment income
3
5 Income from investment properties
4
6 Internal organisations
7 Other charitable income
5
8Total income
Expenditure
9 Circuit assessment or share
10 Grants and donations
11 Property maintenance
12 Insurance,utilities etc
13 Depreciation
14 Office expenses
15 Other expenditure
16 Internal organisations
17Total charitable expenditure
6
18 Gains/(losses) on monetary investments
19 Gains/(losses) on investment properties
20Net income/(expenditure)
21 Transfers between funds
22 Other gains/(losses)
23Net movement in funds
24 Total funds brought forward
25 Total funds carried forward

General Fund
(Unrestricted)
Restricted
Funds
Total
2022-23
£
£
£
31,206.00
31,206.00
228,629.00
228,629.00
5,000.00
5,000.00
2,675.00
2,675.00
19,497.00
19,497.00
0.00
3,494.00
3,494.00
15,213.00
276.00
15,489.00
302,220.00
3,770.00
305,990.00
26,100.00
26,100.00
157.00
157.00
16,097.00
16,097.00
19,661.00
19,661.00
2,483.00
2,483.00
29,432.00
29,432.00
9,540.00
904.00
10,444.00
3,525.00
3,525.00
103,470.00
4,429.00
107,899.00
(3,502.00)
(3,502.00)
0.00
195,248.00
(659.00)
194,589.00
(457.00)
457.00
0.00
0.00
194,791.00
(202.00)
194,589.00
1,305,364.00
1,644.00
1,307,008.00
1,500,155.00
1,442.00
1,501,597.00

Page 2

Name of Church

Westborough Methodist Church Charity No 1133833

Statement of Financial Activities (SOFA) for the year ended 31 August 2022

Notes to
the
accounts
Income
1 Offerings
2 Donations, legacies and grants
2
3 Gift aid
4 Interest and investment income
3
5 Income from investment properties
4
6 Internal organisations
7 Other charitable income
5
8Total income
Expenditure
9 Circuit assessment or share
10 Grants and donations
11 Property maintenance
12 Insurance,utilities etc
13 Depreciation
14 Office expenses
15 Other expenditure
16 Internal organisations
17Total charitable expenditure
6
18 Gains/(losses) on monetary investments
19 Gains/(losses) on investment properties
20Net income/(expenditure)
21 Transfers between funds
22 Other gains/(losses)
23Net movement in funds
24 Total funds brought forward
25 Total funds carried forward

General Fund
(Unrestricted)
Restricted
Funds
Total
2021-22
£
£
£
35,664.00
35,664.00
14,636.00
14,636.00
5,000.00
5,000.00
2,086.00
2,086.00
22,158.00
22,158.00
3,265.00
3,265.00
18,783.00
2,636.00
21,419.00
98,327.00
5,901.00
104,228.00
30,900.00
30,900.00
41.00
41.00
9,171.00
9,171.00
15,201.00
15,201.00
2,078.00
2,078.00
26,865.00
26,865.00
7,930.00
1,161.00
9,091.00
3,364.00
3,364.00
92,186.00
4,525.00
96,711.00
(5,287.00)
(5,287.00)
0.00
854.00
1,376.00
2,230.00
1,492.00
(1,492.00)
0.00
0.00
2,346.00
(116.00)
2,230.00
1,303,018.00
1,760.00
1,304,778.00
1,305,364.00
1,644.00
1,307,008.00

Page 3

Name of Church Westborough Methodist Church

Charity No 1133833

Balance Sheet as at 31 August 2023

Notes to
the
Accounts
Fixed Assets		 Notes to
the
Accounts
Fixed Assets		 Notes to
the
Accounts
Fixed Assets		 General Fund
(Unrestricted)
£
Restricted
Funds
£		 Totals 2023
£		 Totals 2022
£
Church buildingand otherproperty 10 1,182,183.00 1,182,183.00 1,180,616.00
Investmentproperties 0.00
Investments 11 67,276.00 67,276.00 78,778.00
1,249,459.00 0.00 1,249,459.00 1,259,394.00
Current Assets
Debtors andprepayments 12 14,681.00 14,681.00 9,704.00
Loans bythe Churches 0.00
Investments with TMCP 13 220,551.00 220,551.00 7,551.00
Central Finance Board
Deposits		 781.00 781.00 2,754.00
Cash at Bank and in hand 17,689.00 1,442.00 19,131.00 29,540.00
253,702.00 1,442.00 255,144.00 49,549.00
Current liabilities
Creditors (due in under 1
year)		 14 3,006.00 3,006.00 1,935.00
Grantspayable within 2022-23 0.00
Total current liabilities 3,006.00 0.00 3,006.00 1,935.00
Net current assets/liabilities 250,696.00 1,442.00 252,138.00 47,614.00
Total assets less current liabilities
1,500,155.00 1,442.00 1,501,597.00 1,307,008.00
Long term liabilities
(due after more than
oneyear)
Grantspayable after 2022-23 0.00
Loans to the Church 0.00
0.00
Net assets 1,500,155.00 1,442.00 1,501,597.00 1,307,008.00
Funds of the Church
General Fund(Unrestricted) 16 1,500,155.00 1,500,155.00 1,305,364.00
Restricted Funds 16 1,442.00 1,442.00 1,644.00
1,500,155.00 1,442.00 1,501,597.00 1,307,008.00

Signed Church Treasurer

Date 28 June 2024

Page 4

Westborough Methodist Church

Notes to the Financial Statements for the Year Ended 31 August 2023

1 Accounting policies

General information

Westborough Methodist Church is registered as a charity in England / Wales. The address of the registered office is given in the charity information on page 1 of these financial statements. The church 's objects and activities are set out within the trustees' annual report.

Basis of preparing the financial statements

The church constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019, the Financial Reporting and UK Generally Accepted Practice.

Statement of compliance with prevailing laws and regulations

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair view'. This departure has involved following the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Judgements and key sources of estimation uncertainty

The trustees consider that no judgements, apart from those involving estimates, have been made in the process of applying the above accounting policies which have had a significant effect on amounts recognised in the financial statements.

The trustees consider that no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date have been made which have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Page 5

Westborough Methodist Church

Notes to the Financial Statements

for the Year Ended 31 August 2023

1 Accounting policies - continued

Funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised at fair value when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably. If entitlement is not met then these amounts are deferred.

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material.

Income received in advance of the provision of specified services is deferred until the criteria for income recognition are met.

Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably.

No amount is included in the financial statements for volunteer time in line with the SORP (FRS 102). Further detail of activities involving volunteers is given in the Trustees' Annual Report.

Page 6

Westborough Methodist Church

Notes to the Financial Statements for the Year Ended 31 August 2023

1 Accounting policies - continued

Income - continued

Donated services and facilities - continued

On receipt, donated professional services and donated facilities are recognised on the basis of the fair value of the gift to the charity, which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

All expenditure is accounted for on an accruals basis. All expenses, including support costs and governance costs, are allocated or apportioned to the applicable expenditure headings in the statement of financial activities.

Expenditure on charitable activities includes the costs of activities undertaken to further the purposes of the charity and their associated support costs.

Support costs are those functions that assist the work of the charity but do not directly undertake activities. Support costs include administrative and governance costs. Governance costs comprise charitable all costs involving the public accountability of the charity and its compliance with regulation and good practice.

Irrecoverable VAT

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

Recognised gains and losses

All gains and losses are taken to the statement of financial activities as they arise. Realised gains and losses on investments are calculated as the difference between sales proceeds and their opening carrying value or their purchase value if acquired subsequent to the first day of the financial year. Unrealised gains and losses are calculated as the difference between the fair value at the year end and their carrying value. Realised and unrealised investment gains and losses are combined in the statement of financial activities.

Page 7

Westborough Methodist Church

Notes to the Financial Statements for the Year Ended 31 August 2023

1 Accounting policies - continued

Tangible fixed assets

The church building I and contents are included at a historic valuation and no depreciation is charged. Fixtures, fittings and equipment costing over £1,000 are capitalised at cost and depreciated on the straight line basis over 10 years.

Investments

Investments are initially recognised at their transaction value and subsequently measured at their market value as at the balance sheet date using the closing quoted mid-market price. The statement of financial activities includes the net gains and losses arising on revaluation and disposals throughout the year.

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

Impairment

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

Leases

Rentals payable and receivable under operating leases are charged to the SoFA on a straight line basis over the period of the lease.

Taxation

The church is exempt from tax on its charitable activities.

Going concern

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. They expect that the income received by the charity going forward, together with its existing reserves, will be sufficient to enable it to continue as a going concern for a period of at least 12 months from the date of signing of these financial statements.

Page 8

Westborough Methodist Church

Notes to the Financial Statements for the Year Ended 31 August 2023

2 Donations, legacies and grants

Legacies
Donations
Grants		 2023
£
220,000
6,479
2,150
228,629		 2022
£
3,716
10,339
581
14,636

All the above income for the current and preceding year was attributable to unrestricted funds.

Grants receivable comprise
2023
£
Srewardship.org
Warm space
1,000
Scarborough Borough Council
Warm space
150
North Yorkshire Coast Methodist Circuit
Utility costs
1,000
CJRS
2,150		 2022
£
-
-
581
581

There were no unfulfilled conditions or other contingencies attaching to grants recognised in income for the year ended 31 August 2023 or for the preceding year.

3 Investment income

TMCP investments
CFB interest
Income from lettings
Cottage rent
Room hire		 2023
£
2,572
103
2,675
2023
£
6,000
13,497
19,497		 2022
£
2,074
12
2,086
2022
£
6,000
16,158
22,158

4 Income from lettings

All the above income for the current and preceding year was attributable to unrestricted funds.

Page 9

Westborough Methodist Church

Notes to the Financial Statements

for the Year Ended 31 August 2023

5 Income from charitable activities

Income from charitable activities
Coffee lounge
Beach chalet
Concerts etc
Lego Church
Baptism/wedding/funeral fees
Internal organisations
Sundry		 2023
£
9,301
1,388
4,014
276
510
3,494
18,983		 2022
£
7,678
740
4,429
2,636
130
3,265
5,806
24,684

£3,770 of the above income for the current year (2022: £5,901)was attributable to restricted funds and £15,765 to unrestricted funds. (2022: £18,783).

6 Charitable activities costs

Charitable activities costs
Comparatives for Charitable activities costs Support
Direct
costs (see
Costs
note
Totals
£
£
£
105,029
2,870
107,899
95,512
1,200
96,712
96,712

£2,500 of the above expenditure for the current year was attributable to restricted funds and

£47,943 to unrestricted funds. In the preceding year, none of this expenditure was restricted.

7 Support costs

Governance costs
£ £
Independent examination 2,870 1,200
Independent examiner's remuneration
2023 2022
£ £
Independent examination and accounts preparation current 2,100 1,200
Independent examination and accounts preparation previou 770 -
2,870 1,200

No trustee received any remuneration, or other benefits during the year. (2022: None)

Trustees' expenses

No expenses were reimbursed to any trustee during the year (2022: None)

Page 10

Westborough Methodist Church

Notes to the Financial Statements for the Year Ended 31 August 2023

9 Staff costs

Staff costs
2023 2022
£ £
Wages and salaries 21,158 20,664
Social security costs 565 555
Other pension costs 1,269 1,240
22,992 22,459
The average monthly number of employees during the year was as follows:
2023 2022
2 2
No employees received emoluments in excess of £60,000.

Total staffing is approximately 1 full time equivalent (2022- 1).

10 Tangible fixed assets

Cost
At 1 September 2022
Additions
At 31 August 2023
Depreciation
At 1 September 2022
Charge for year
At 31 August 2023
Net book value
At 31 August 2023
At 31 August 2022		 Land
Church
Fixtures,
and
contents
fittings &
buildings
equipment
£
£
£
650,000
517,993
20,776
4,050
650,000
517,993
24,826
0
0
8,153
0
0
2,483
0
0
10,636
650,000
517,993
14,190
650,000
517,993
12,623		 Total
£
1,188,769
4,050
1,192,819
8,153
2,483
10,636
1,182,183
1,180,616

Page 11

Westborough Methodist Church

Notes to the Financial Statements

for the Year Ended 31 August 2023

11 Fixed asset investments

Market value
At 1 September 2022
Additions
Disposals
Revaluations
At 31 August 2022
12
Debtors: amounts falling due within one year
Trade debtors
Other debtors
Prepayments and accrued income
13
Current asset investments
Cash
Market value
At 1 September 2022
Additions
Disposals
At 31 August 2022
14
Creditors: amounts falling due within one year
Trade creditors
Other creditors
Accrued expenses		 Listed
investments
£
78,778
0
(8,000)
(3,502)
67,276
2023
2022
£
£
778
1,148
10,000
5,000
3,903
3,556
14,681
9,704
held with TMCP
£
7,551
228,000
(15,000)
220,551
2023
2022
£
£
0
905
736
2,100
1,200
3,005
1,936		 2022
£
1,148
5,000
3,556
9,704
1,936

Page 12

Westborough Methodist Church

Notes to the Financial Statements for the Year Ended 31 August 2023

15 Analysis of net assets between funds

The analysis of net assets between funds for the current year is shown in the balance sheet. Restricted funds at the end of the comparative period were all held as cash at bank.

16 Movement in funds

Balance
Incoming
Resources Transfers
b/f
Resources
Expended
£
£
£
£
Unrestricted funds
General fund
1,305,364
302,220
(103,470)
(457)
Restricted funds
Lego Church
1,475
276
(904)
Internal
169
3,494
(3,525)
457
organisations
1,644
3,770
(4,429)
457
Comparatives
Unrestricted funds
General fund
1,303,019
98,327
(92,187)
1,492
Restricted funds
Lego Church
2,636
(1,161)
Internal
1,760
3,265
(3,364)
(1,492)
organisations
1,760
5,901
(4,525)
(1,492)		 Gain/(loss)
Balance
on investments
c/f
£
£
(3,502) 1,500,155
847
595
0
1,442
(5,287) 1,305,364
1,475
169
0
1,644

17 Related party disclosures

There were no related party transactions for the year ended 31 August 2023.

Page 13

Name of Church: Westborough Methodist Church

Charity No: 1133833

Declarations and Scrutiny

I confirm that these accruals-based accounts for the year to 31 August 2023 have been prepared from the records of the Church and that they include all funds under the control of the Church trustees.

Signature of treasurer ……………………………………………………… Date 28 June 2024

Name and address of treasurer: Neil Mould

16 Lyell Street, Scarborough, North Yorkshire YO12 7LW

Presentation to the Church trustees

I confirm that the annual report and accounts for the year ended 31 August 2023 were/will be* presented to the meeting of the Church trustees held on ……………..

Signature of the Chair of the meeting: ……………………………………………………………………

Name of the Chair of the meeting: Rev Graham Morgan Date 28 June 2024

Independent Examiner’s Report to the Trustees of the

Westborough Methodist Church

Charity Number 1133833

Responsibilities and basis of report

I report to the trustees on my examination of the accounts of the Westborough Methodist Church for the year ended 31 August 2023 set out on pages 2 to 13. As the Church’s trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Church’s accounts carried out under section 145 of the Act and, in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Name of Church: Westborough Methodist Church

Charity No: 1133833

Independent Examiner’s Statement

The Church’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of The Institute of Chartered Accountants in England and Wales .

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination ~~(other than that disclosed below*)~~ which give me cause to believe that in, any material respect:

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.

I ~~have/h~~ ave not* obtained independent verification of all investments with the Trustees for Methodist Church Purposes or held in other trusts, bank balances and funds at the Central Finance Board of the Methodist Church which are individually in excess of £10,000 (ten thousand pounds) at the balance sheet date.

Signature of independent examiner ………………………………………………………………….

Name of independent examiner Anne Mead BSc FCA

Relevant professional qualification of independent examiner Chartered Accountant

Name of firm (where appropriate) Ashby Berry Coulsons

Address 2 Belgrave Crescent, Scarborough, North Yorkshire YO11 1UB

Date 28 June 2024

May 2023