ASHTON HAYES SPORTS AND RECREATION ASSOCIATION (A company limited by guarantee and a re8iStered charity ANNUAL REPORT AND ACCOUNTS FOR THE YEAR 1st MARCH 2024_ 28th FEBRUARY 2025 Company Number07110613 Charity Number 1134690
ASHTON HAYES SPORTS AND RECREATION ASSOCIATION IA company limited by guarantee and a registered charity) INDEX TO ANNUAL REPORT AND ACCOUNTS th FOR THE YEAR ENDED 28 FEBRUARY 2025 Pa Company Informatlon Trustees, Report 24 Statement of Flnanclal Artlvltles 8alance Sheet Notes to the Flnanclal Statements 7-10 Independent Examlnerfs Report li
ASHTON HAYES SPORTS AND RECREATION ASSOCIATION (AHSRA) IA company limited by guarantee and a re8iStÈred charity) COMPANY INFORMATION Dlrectors and Trustees Robert W Hooks Jane Colville Philllp R Goodall Geoff Stamper 8ryan Davies (Retired Iyh July 2024) Michael Powers Onnle Powers (Retired 17ttt July 20241 Donald Owen Rlchard Stradlin8 Jonathan Gllbert (Retired 14th January 20251 Davld Rounthwalte Allson Howe Graham Lennle Joanne RldBley IRetSred 23 Aprll 2024) lan Ridglev Tom L Dempsey (Appolnted 17 July 20241 Gary Ward (Appolnted 4, August 20241 th Company number 07110613 Charlty number 1134690 Date of Incorporatlon 22 December 2009 Reglstered offlce The AH5RA Pavlllon Ashton Lane Ashton Hayes Chester CH3 8AA Bankers Uoyd% B•nk pl¢
AsiifoN HAYES SPORTS AND RECREATION ASSOCIATION {A company Ilmited by guarantee and a registered charity) TRUSTEES. REPORT FOR THE YEAR ENDED 28° FEBRUARY 2025 th The Trustees present their report and the accounts for the year ended 28 February 2025. Incorporatlon The company was incorporated as Ashton Hayes Sports and Recreation Assoclatlon, a company Ilmlted by 8uarantee, on 22nd th December 2009 and became a reg15tered charlty on 8 March 2010. The Trustees are also the dlrector5 of the charttable company for the purposes of Company Law. Objertlves and Artlvttle$ The prlnclpal actlvlty of the Charlty Is to promote amateur sport and recreation for all ages In the Parlsh of Ashton Hayes (now the Parish of Ashton Haye5 and Horton cum Peel}. From October 2024, followln8 a consultatlon and flnanclal revlew, the use of the Pavillon Café room as an income generator for AHSRA changed focus to a space for hlre by or8anisatlon5, groups and Indlvldua15 for partles, soclal events and meetin8S, With the Café openlng on a Pop-up basls for speclflt events throughout the year. Structure, Govern•nc• and Management of the Charlty Overall responslblllty for the Incorporated Charlty 55 provlded by a Board of trustees-dlrectors (known as "trustees") St ensures that the charlty meets Its legal and ethl¢al obllgatlons wlth respect to flnance, health and safety. legal matters, and compllance wlth re8ulatory bodles. It also has oversight of the 5trateglc development of the Charlty. The day-to-day management of the playlng fleld Is also undertaken by the Board of Trustees. Each Trustee has a respon55blllty for a dlfferent aspett ofthe Assoclatlon and a strong, dynamlc, enthuslastlc and optlmlstlc Board has been created There Is a Chalrman, Company Secretaryi Treasurer, and there are otherTrustees taklng responsSblllty for Health and Safety, Play Equlpment, Grant Fundln8, Pavlllon Booklngs, and Communlcatlons. Publlc Ben The Trustees conflrm that they have referred to the guldance contalned In the Charlty Commlsslon's Beneral guldance on publlc beneflt when revlewln8 the Trust's alms and objettlves and In plannln8 future actlvltles and settln8 the strategy for the year. Achlev•ments and perforniance Achlevements Include the generatlon of onBoln8 Income to malntaln the fac511tles, contlnuous Improvement, plannlng for the future and Increasln8 enga8ement wlth the wlder communlty Ilndlvlduals and other communlty or8anSsatlons or groups) The maln fundralslng event durlng the year was Plcnlc In the Park, dellvered by volunteers In July. Entry was free, wlth slde stalls to browse, side show games and fun races, while funds for AHSRA were ralsed through a tombola, raffle, refreshments, bar and BBQ As part of the natlonal D-Day-80 commemoratlon5 AHSRA hosted and organised the communlty event at the Playln8 Fleld wlth bar, BBQ and beacon118htln8. An army of volunteers made the event happen and there was a good turnout. Each sectlon ofthe Tribute was read by member5 of communlty groups on behalf of the wider communlty. Funds were raised for AHSRA throu8h the sale of food and drlnk. After a successful trial a dog friendly event pollcy Is now In place whlchls Intended to Increase communlty engagement and Incluslvlty at events, In recognltlon of an Increaslng deslre In the communlty to brlng do85 to events. In December 2024 the Llghtln8 of the Christmas Tree event was delivered. Runnin8 for the 3rd year as a free to enter communlty event with mini lights trall for chlldren. Funds were raised for AHSRA through the sale of food and drink and a raffle. The hlre of football pitches has continued to provlde valuable Income. The Pavillon Café ran in the Pavilion Room for the first 7 months of the financlal year before a managed tran51tion to operatln8 as space for hlre. Rental has started to provide Income from re8ular and one-off user5, With the space now available at weekend5. Volunteers are now able to focus theirtlme on one-off fundraising events and community gatherings.
Flnanclal Revlew Our financial position remains broadly healthy despite a modest fall in the financial reserves. Income of Just over £25,000 and expenditure of just over £18,000 plus capital expenditure of almost £9,000 for a Battery Storage system and new Goal Posts, AHSRA had a net £2,000 outflow. AHSRA have been quite successful In securing grant fundin& but these grants are obtalned for speclfic new projects rather than operatlonal Costs, as a result AHSRA have 8rown in 51ie but falled to cover Its costs, and net current assets dropped by £2,000 The perimeter footpath was wom out and requlred repalr1£4,200) and thls In additlon to the normal mowln8 and strlmmin81£3,5(X)I make up our largest Costs for maintainln8 the field, Pavillon and Play8round costs were mainly due to the PAT testlng of elertrical items in the pavlllon and the Ele¢trlcal installation Inspectlon of the pavlllon as well as some mlnor repalrs. Marketlng and Fund-ralslng costs {£2,2761 were essentlally the purchase of food and drlnk for the events such as plcnlc In the park etc whlch then reallsed £3,531 Income. Future plan$ Much of AHSRA'S play8round facillties are now over 10 year5 old and wlll requlre elther replacement, or IncreasSng repalr and malntenance expendlture, to ensure that they conform to safety re8ulatlons. A Il>year Re-investment Plan has been drawn up to help to establlsh the Ilfe expectancy of Indlvldual assets and to budget for thelr replacement. Grant fundlng wlll contlnue to play a vltal role In the contlnued operatlon of the Assoclatloni provldlng Improved operatlonal efflclency, malntenance of the facllitles and replacement of worn-out equlpment. Planned fundralsln8 events In the comlng year Include VE-Day 80 In May, a free cornmunlty event to Include a beacon IIBhtlng, wlth funds for AHSRA to be ralsed from sales of food and drlnk. The maln annual event Is planned for July as a Vlllage Fun Day. A Pop-up Café wlll be openlng for three weekend5 durln8 the vllla8e annual scarecrow Trall. The Ll8htln8 of the Chrlstmas Tree Is planned for December 2025.
ASHTON HAYES SPORTS AND RECREATION ASSOCIATION IA company limited by 8uarantee and a registered charity) TRusfEES' REPORT FOR THE YEAR ENDED 2* FEBRUARY 2025 Dlrertors and Trustee5 The trustees who served durlng the year are a5 stated below: Robert W Hooks Jane Colvllle Philllp R Goodall Geoff Stamper Bryan Davles (Retlred ilh July 20241 Michael Powers Onnle Powers IRetlred 17 July 20241 Donald Owen Rlchard Stradlin8 Jonathan Gllbert (Retlred 14th January 20251 Davld Rounthwaite Allson Howe Graham Lennle Joanne Rld8ley (Retlred 23 Aprll 2024) lan Rldglev Tom L Dempsey (Appolnted 17th July 2024} th th Gary Ward (Appolnted 4 August 20241 Audltors The Company Is exempt from audlt under the Companles Art 2006 and Charltle5 Act 2011. The annual report and accounts have been prepared In accordance wlth the requlrements of Statement of Recommended Practlce for Charltles Icharltles SORP) and the Companle5 Art 2006 as appllcable for a small charltable cornpany. By order of the board CHAIRMAN Date: i J/og 2025 ASHTON HAYES SPORTS AND RECREATION ASSOCIATION IA company Ilmlted by 8uarantee and a reglstered charltyl STATEMENT OF TRUSTEES RESPONSIBILITIES The Trustees are responslble for preparln8 the annual report and the accounts In accordance wSth applicable law and regulatlons. Company and charlty law requires the trustees to prepare accounts for each financial year. Under that law, the trustees have elected to prepare the accounts In accordance wlth Unlted Klngdom Generally Accepted Accountln8 Practlce Iunlted Klngdom Accountln8 Standards and appllcable lawl. The accounts are requlred by law to 8lve a true and fair vlew of the state of affalrs of the company and of the surplus or deflclt of the ¢harltable company for that perlod. In preparlng these accounts the directors are required to: select sultable accounting policles and apply them conslstentlvi make judgement5 and estlmates that are reasonable and prudent; prepare the accounts on the golng concern basss unless It is inappropriate to presume that the charitable company will continue In buslness. The dlrectors are responsible for keeplng proper accounting records whlch disclose with reasonable accuracy at any time the financial position of the company and to enable them to ensure that the accounts comply with the Companles Act 2006 and the Charltie5 Art 2011. They are also responsible for safe8uardin8 the assets of the company and hence fortaking reasonable steps for the preventlon and detertion of fraud and other Irregularities.
ASHTON HAYES SPORTS AND RECREATION ASSOCIATION IA company limited by guarantee and a registered charity) STATEMENT OF FINANCIAL AcnvrriES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 28th FEBRUARY 2025 UNREsfRICTED RESTRicfED FUNDS FUND5 2025 2025 TOTAL FUNDS 2025 UNRE5TiiicfED RESTRicfED FUNDS FUNDS 2024 2024 TOTAL FUNDS 2024 INCOME Donatlons and 8rants (note 21 Bank Interest INCOME FROM CHARITABLE ACTIVITIES Pavilion& car park rental Rental of 5POrts facllltles Cafe Sales Fund Raisln8 Solar Panel Income TOTAL INCOME 2,127 9,805 11,932 3,630 3,220 6,850 897 897 582 582 813 2,645 3,031 3,531 2,478 15,522 813 2,645 3,031 3,531 2,478 25,327 912 2,415 5,126 2,025 2.566 17,256 912 2,415 5,126 2,025 2,566 20.476 9,805 3,220 EXPENDITURE EXPENDITURE ON CHARITABLE ACTIVITIES Cafe expense5 (note 5) MaSntenance and overheads (note 41 Depreclatlon Inote 71 Equlpment Purchases Ibelow £lOOOI TOTAL EXPENDITURE 1,184 1,184 2,683 2,683 17,230 9,676 17,230 12,373 12,102 10,554 3,220 1,220 15,322 11,774 2,697 28,090 2,697 30,787 25,339 4.440 29,779 NET INCOME/ (EXPENDITURE) FOR THE YEAR 112,568) 7,108 15,460) 18,0831 (1,2201 19,3031 Transfer between Funds NEf MOVEMENT IN FUNDS (12,568} 7,108 15,460) (8,083) (1,220) (9,303) TOTAL FUNDS BROUGHT FORWARD TOTAL FUNDS CARRIED FORWARD 318,405 4,883 323,288 326,488 6,103 332,591 305,837 11,991 317,828 318,405 4,883 323,288
ASHTON HAYES SPORTS AND RECREATION ASSOCIATION {A company limited by guarantee and a registered charity) BALANCE SHEEf AT 28° FEBRUARY 2025 2025 2024 Flxed Assets Tangible a55ets {Note 7) 283,932 287,401 Current Assets Stock 390 Debtors (Note 81 Cash at bank and In hand Total Current Assets 240 370 34,746 34,986 35,688 36,448 Credltors: amounts fallln8 due wlthln one year (Note 9) 1,090 561 Net Current Assets 33,896 35,887 Total Net Assets 317,828 323,288 Charftable Funds InotelOI Restrlcted Funds Unrestricted Funds Tot•1 Funds 11.991 305,837 317,828 4,883 318,405 323,288 For the flnantlal year-ended Iwlb February 2025. the company was entltled to exemptlon from audlt under sectlon 477 of the Companles Act 2006: and no notlce has beon deposlted under sertlon 476 B (21. The company was also entftled to exemptlon from audlt under se¢tlon 144 (1) of the Charltles Act 2011 and no notl¢e has been deposlted under sectlon 14611). The dlrectors, however, acknowledge thelr responslbllltles for ensurln8 that the company keeps •¢countln8 records whlch comply wlth Mctlon 386 of the Companles Art and preparln8 •¢counts whlch 8lve • true and f&lr vlew ol the state ot affalrs of the company as at the year. end and of Its surplusldeflclt for the flnanclal year In accordance wlth the requlrements of $ertlon$ 393 and 394 and whlch otherwlse comply wlth the r¢qulrern¢nt$ of the Companles Act 2006, 50 far as appllcable to the company. The accounts have been prepared In accordance wlth the provlslons of the Companles Act 2006 appllcable to companles, subject to the small companies, regime. These accounts were approved by the Trustees on iJ/o8 2025 and were sl8ned on Its behalf by: .director dated......i.¥.5 iknj 2ibGLEt .dlrector . l¥/.zS G<oAKkeY £fAbYPL
ASHTON HAYES SPORTS AND RECREATION ASSOCIATION IA company limited by guarantee and a reglstered charity) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28° FEBRUARY 2025 countlng Pollcles Accountln8 conventlon The accounts are prepared under the historlcal cost conventlon wlth Items recogn15ed at cost or transartlon value unless otherwise stated in the relevant notes to these accounts. The account5 have also been prepared in accordance with the Statement of Recommended Practlce., Accountin8 and Reportln8 by Charltles preparlng thelr accounts In accordance wlth the Flnanclal Reportlng Standard appllcable In the UK and Republlc of Ireland (FRS 1021 issued on 16 July 2014 as appllcable to small charStles, the Companles Act 2006 and with the Charltles Act 2011. The charity constltutes a publlc benefit entSty as deflned by FRS 102. Fund accountln8 Unrestrlcted funds are avallable for use at the dlscretlon of the trustees and In furtherance of the general objectlves of the charity, Unrestrlrted funds Include a valuation of the Pavlllon, at estlmated cost, provlded as a donatlon by Ashton Hayes Parlsh Councll whlch Is subject to the restrlctions noted in 1.5 below. Re5trlcted funds are subject to restrictlons on their expenditure imposed by the donor or through the terms of an appeal. Deslgnated fund5 Ilf any) are unrestrlcted funds earmarked for partlcular purposes. Income All sales Income, grant5 and donatlons are Included In the statement of flnanclal actlvltle5 when the AHSRA Is entltled to, and 15 more Ilkely than not to recelve the Income and the amount can be quantlfled wlth reasonable accuracy. The followlng speclflc pollcles are applled to cate8orles of Income.. Voluntary Income Is recelved by way of grants, donatlons and 81fts. Donated facllltles are Included at the value to AHSRA where thls can be quantlfied. Incomln8 resources from AHSRA facllltles and from charltable tradln8 artlvlty are accounted for when earned. Expendlture Expendlture Is recognlsed on an accruals basls as a Ilablllty Is Incurred, Liabllitles are reco8nlsed when there Ss a le8al and construrtlve obll8atSon commlttln8 the charlty to pay out resources and the amount ofthe oblSgatlon can be measured wlth reasonable accuracy. Expendlture Includes any VAT whlch cannot be fully recovered and Is reported as part ofthe expenditure to whlch It relates. Tanglble flxed assets and depreclatlon Tan8lble flxed a55ets comprlse land and bulldlngs, playground equlpment and other sundry Stems and are stated at cost less depreclatlon or at a valuatlon. The c05t of mlnor addltlons or those below £l,l are not capltallsed. Depreclatlon Is provlded on a reducing balance basis usln8 the followin8 rates: Bulldlngs 4% External equipment 10% Other Items 20% A full yearfs depreclation is charged on addltlons durlng a year. The Pavillon was provlded as a 81ft from Ashton Hayes Par15h Councll and a valuatlon was placed on it for accounts purposes. There is an a8reement with the Parish ¢oun¢ll whereby the ownership of the pavillon would transfer back to the Parish council in the event of Insolvency or a breach of the objertives of the charitable company. Stock Stock of café produce Is valued at the lower of cost and net reallsable value.
ASHTON HAYES SPORTS AND RECREATION ASSOCIATION (A company Ilmited by guarantee and a reglstered charltyl NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28th FEBRUARY 2025 tk)natlon$ and Grants UNRESTRicfED FUNDS 2025 REsfRICTED FUNDS 2025 TOTAL FUNDS 2025 UNRESTRICTED FUNDS 2024 RESTRicfED FUNDS Z024 TOTAL FUNDS 2024 Varlous Donations Blg Lottery Award Tlmebank CWAC Rural Grant Robert Clutterbuck Communlty Energy Football Foundatlon Cheshire County Welcomlng Parlsh Councll Shop & Café collectlon boxes 48 585 585 2,920 1,000 loo 2,920 5,705 5,705 1,0 i.O¢J) 1,000 1,200 1,200 2,000 2,000 200 2,2(X) 79 79 45 45 TOTAL 2,127 9,805 11,932 3,630 3,220 6,850 Trustees remuneratlon. No dlrertorsl Trustees emoluments. penslon contrlbutlon5 or expense5 were payable elther In the 2025 or 2024 flnanclal year. Malnten•nce and Overheads UNRESTRICTED FUNDS 2025 RESTRicfED FUNDS 2025 TOTAL FUNDS 2025 UNRESTRicfED FUNDS 2024 RE5fRicfED FUNDS 2014 TOTAL FUNDS 2024 IT Data Subscrlptlon Legal & Professlonal Insurance Field Expenses Pavlllon and Playground costs Cleanlng & Waste Tralnlng Utility costs Marketln8 and Fund ralsin8 Sundries TOTAL 40 109 2,199 7,808 40 245 1,968 3,553 40 245 1,968 6,013 109 2,199 7,808 2,460 1,590 891 165 2,152 1,590 891 165 2,152 4,026 756 165 1,311 4,026 756 165 1,311 2,276 2,276 760 38 15,322 38 12,102 17,230 17,230 3,220 Cafe expens•s UNRESTRicfED FUNDS 2025 RESTrICTED FUNDS 2025 TOTAL FUNDS 2025 UNREsfRicfED FUNDS 2024 RESTRICTED FUNDS 2024 TOTAL FUNDS 2024 Purchases Credit card char8es 1,148 36 1,148 36 2,623 2,623 TOTAL 1,184 1,184 2.683 2.683
ASHTON HAYES SPORTS AND RECREATION ASSOCIATION IA company limited by guarantee and a re8iStered charlty) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28° FEBRUARY 2025 Taxatlon The company is a reglstered charlty and certaln tax exemptlons apply. All Income, Includlng grants,1s expended entirely on the charltable artlv5tles of the company and no taxatlon therefore arlse5. Tan8lble Flxed Asgets Freehold Land Freehold Bulldln8S Other Includln8 Property Improvements etc Play8round Equlpment Total COST At l March 2024 Addltlons Dlsposals At 28 February 2025 111,578 234,667 52,166 8,904 82,229 480,640 111,578 234,667 61,070 82,229 489,544 DEPRECIATION At l March 2024 Charge for year Ellmlnated on dlsposals At 28 February 2025 94,633 5,601 38,040 4,606 60,566 2,166 193,239 12,373 100,234 62,732 205,612 NET BOOK VALUE At 28 F•bru•ry 2025 111,578 134,433 18,424 19,497 283,932 At 29 February 2024 111,578 140,034 14.126 21,663 287,401 See Note 1.5 Ipage 71 for Depreclatlon calculatlon5 and Rates Addltlons to A55ets durlng the year Include Stora8e Battery and Goalpost5. A legal charge on the Freehold land of the charlty secures amounts due or becomlng due from the charlty to the executors of R.A. Lewls IDeceasedl. D•btors 2025 2014 Trade debtors Prepayments and accrued Income 240 120 250 Total 240 370 Credltors: amounts fallln8 duo wlthln one year 2025 2024 Trade Creditors Taxation and social security-VAT Accruals and deferred income 355 735 466 95 Total 1,090 561
ASHTON HAYES SPORTS AND RECREATION ASSOCIATION {A company Ilmlted by guarantee and a registered charltyl NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28° FEBRUARY 2025 io Trustee Remuneratlon and Related Party Transartlons No member of the management committee received any remuneratlon during the year. No trustee or other person related to the charity had any personal Interest In any contract or transartlon entered Into by AHSRA durfn8 the year12024 £ NII). li Analys1$ of Charltable Funds l March 2024 Income Expendfture Tr•nsfers 28 February 2025 Restrlcted Funds National Lottery Grant Crlcket Club 1,172 866 524 2,321 234 173 105 464 1,141 200 180 200 938 693 419 1,857 4,564 800 720 8(Xl Blg Lottery Che5hlre UKSSPF Communlty Energy Football Foundation Robert Clutterbuck Fdn Cheshlre Communlty Welcomlng Total Restrlcted Funds 5,705 1,000 900 I,wo 1200 1,2(X) 11,991 Unr•strlcted Funds 318,405 15,522 28.090 305,837 Total Funds 25,327 30,787 317,828 Unrestrlcted funds represent the funds of the charlty that have not been des18nated for partlcular charltable purposes. Restrlcted funds represent the balance of 9 restrlrted funds for speclflc purpose5. Depreclatlon on equlpment purchased wlth these 8rants is charged to these funds. 12 An•lysls of net assets between funds-28 February 1025 FIMed Net Current Asset$ Net Assèts Unrestritted Funds Restricted Funds Total 273,141 10,791 283,932 32,696 1,200 33,896 305,837 11,991 317,828 13 Umlted by guarantee The company is a private company limited by guarantee and consequently does not have share capital. Each member has undertaken to contribute an amount not exceeding £10 towards the assets of the company in the event of the company being wound up. io
ASHTON HAYES SPORTS AND RECREATION ASSOCIATION (A company limlted by guarantee and a registered charity) Independent examinevs report to the trustees of Ashton Hayes Sports and Recreation Association ('the Company.) I report to the charity trustees on rny examination of the accounts of the Company for the year ended 281h February 2025 which are set out on pages 4 to 9. Responsibilities and basis of report As the charity's trusiees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act,). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination. I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act,). In carrying out my examlnation I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act. An independent examination does not involve gathering all the evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the accounts. The planning and conduci of an audit goes beyond the limited assurance thai an independent examination can provide. Consequently, l express no opinion as to wheiher the accounts present a 'true and fair view, and my report is limited to those specific matters set out in Ihe independent examiner's statement. Independent examiner's statement I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that, in any material respect: l. the accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records. or 3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view which is not a rnatter considered as part olan independent examination. or 4. the accounts have not been prepared in accordance with the methods and principles of the Staternent of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Irejand (FRS 102)]. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this repon in order to enable a proper understanding of the accounts to be reached. Signed: Name: Address: )AKS> ,J ILSO 2H3 8GI Wat 2c2a Date: