OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2021-03-31-accounts

Trustees’ Annual Report for the period

From 01 April 2020 Period start date To 31 March 2021 Period end date

Charity name: Free the Bears UK

Charity registration number: 1135682

Objectives and Activities

SORP reference
Summary of the purposes of
the charity as set out in its
governing document
Para 1.17 To promote humane behaviour towards animals, in
particular bears, by providing appropriate care,
protection, treatment and security for animals which
are in need of care and attention by reason of
sickness, maltreatment, poor circumstances, or ill
usage and to educate the public in matters pertaining
to animal welfare in general and the prevention of
crueltyand sufferingamonganimals.
Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or services
identified in the accounts.
Para 1.17 and
1.19
Free the Bears UK works with expert affiliate and
partner groups on projects that will make a
significant impact on animal welfare, conservation
and awareness. The Charity works with national and
provincial government partners to ensure the best
chance of long-term success for each programme.
Primary objectives for 2020/21 included;

Continued support for efforts aimed at
reducing illegal poaching of bears in
Cambodia and preventing bear bile farming
from
becoming
established
through
development
of
the
Cambodian
Bear
Sanctuary as a world-class facility for life-
long care of bears and public education.
Work this year continued to focus on
managing the world’s largest captive group
of sun bears and implementing activities
essential to achieving the goals laid out in
the Sun Bear Conservation Action Plan
including field research into vulnerable wild
bear populations and outreach activities
aimed at reducing demand for illegal wildlife
products.

Further development of the Luang Prabang
Wildlife Sanctuary to support efforts of the
Government of Laos aimed at ending bear
bile farming in Lao PDR through improved
law enforcement to address the illegal
wildlife trade, enhanced environmental
awareness among the general public and
continued care for any bears and other
animals rescued from illegal captivity and
exploitive situations.

Ongoing development of the Cat Tien Bear
Sanctuary in Vietnam in order to facilitate
the end of bear bile farming in this country
where numbers of bears held in bile farms
are now believed to have fallen to fewer
than 350 animals. Further development of
education and research programmes aimed
at
building
support
for
wild
bear
conservation, understanding current status
of wild bear populations and reducing
consumer demand for bear-based products.
Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit
Para 1.18 The
Trustees
have
regard
for
the
Charities
Commission general guidance on Public Benefit and
consider our programmes and activities to be
meeting the following charitable purposes for public
benefit;
a) the prevention or relief of poverty,
b) the advancement of education,
c)
the advancement of environmental
protection or improvement, and
d) the advancement of animal welfare

Additional information (optional)

You may choose to include further statements where relevant about:

SORP reference
Policy on grant making Para 1.38
Policy on social investment
including program related
investment
Para 1.38
Contribution made by
volunteers
Para 1.38 Volunteers continue to play a significant role in the
raising of funds to support field programmes,
particularly through Peer-2-Peer fundraising events.
Sadly, with the ongoing pandemic preventing
international travel we have been unable to welcome
volunteers
on-site
at
our
field
programmes
throughout the past year but look forward to
welcoming them once borders re-open while we
continue to receive support from overseas specialists
(especially in the field of veterinary care) via remote
communications.
Other

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 information below represents a summary of the
main achievements for the charity in its three core
focal areas of work during the past financial year;
Cambodian
Bear
Rescue
and
Conservation
Programme
Free the Bears is a global leader in the care of sun
bears, having built the world’s largest sanctuary for
this diminutive species over the past 24 years in close
partnership with the Cambodian Forestry
Administration, and Free the Bears staff holding key
roles within the IUCN SSC Bear Specialist Group. Our
Regional Director Brian Crudge was invited to
become Co-chair of the Sun bear Expert Team within
the Bear Specialist Group for the 2021-24
quadrennium, while our CEO Matt Hunt is serving
another term as Co-chair of the Asiatic black bear
Expert Team. Following on from the workshop held at
Ouwehands Zoo in the Netherlands during 2019 the
“Research prospectus: Priority topics for ex situ sun
bear conservation research” was published in May
2020 in partnership with IUCN SSC Bear Specialist
Group and shared with zoo and sanctuary partners
worldwide in order to promote greater collaboration
and focus research efforts on captive bears in ways
that enable improved conservation of their cousins in
the wild.
Our efforts across Cambodia over the past 20+ years
have ensured that bear bile farming has never been
permitted to become established in this country,
however threats to wild bears remain, particularly in
the form of illegal snaring which can be found in
protected forests across the country and kills wildlife
indiscriminately. We are continuing to see a reduced
number of live bears being rescued from the illegal
wildlife trade with just one new bear coming into our
Cambodia Bear Sanctuary over the past year, a 4-
month old sun bear cub, CR211, that was confiscated
along with a number of other animals from an illegal
zoo by the Wildlife Rapid Rescue Team (WRRT) in
September 2020. With just one death amongst our
resident bear population over the course of this year
(CR105 Cairo who passed away in November 2020
after more than 13 years in our care) the total
number of bears at the sanctuary remained stable at
120 bears. The reduced number of rescues can be at
least partially attributed to the prolonged period of
lockdown due to the ongoing COVID pandemic which
prevented the WRRT from travelling around the
country for a significant part of the year. These
COVID restrictions further impacted our work with
international visitors unable to enter the country to
join our volunteer and education programmes, and
our Veterinary Advisor only able to make one visit
throughout this period. Even in-country education
programmes were affected with social gatherings
banned and therefore very few school visits were
able to take place although our team were able to
welcome
some
groups
from
Phnom
Penh’s
international schools in February2021. Our teams

remained busy nonetheless, taking advantage of any easing in restrictions to carry out essential maintenance work, replacing the roof of one of our older bear houses and subdividing existing enclosures to accommodate growing nursery groups of sub-adult bears. The education team also conducted online learning sessions wherever possible and created a traditional herbal medicine garden within our Bear Discovery Centre to increase awareness of herbal alternatives to bear bile. One unexpected consequence of the global pandemic and resulting “work from home” orders was an impressive increase in output from our Research team who, working with international partners and associates around the world, published almost 10 new scientific papers in respected journals examining a wide range of topics from the use of bear bile in maternal health within Cambodia to innovative techniques for assessing illegal wildlife consumption.

Laos Bear Rescue and Conservation Programme

Following the easing of the initial pandemic lockdown restrictions in June 2020, Laos’ international borders remained closed to all but essential travel, meaning we were unable to replace the Australian Volunteer Program skilled volunteers who had been evacuated at the onset of the pandemic in March 2020 and our Technical Advisor for Animal Husbandry remained in the UK unable to return to Laos. A total of five new Asiatic black bears were rescued and brought to our sanctuaries for care over the course of this year, three of which were cubs;

In addition, a further 42 animals of other species were also received, including a number of critically endangered species such as Sunda and Chinese pangolins and a White-cheeked gibbon. Following a period of rehabilitation and veterinary care, we were able to re-release leopard cats, Impressed tortoises and a pangolin back into the wild in protected forest in September 2020.

Our construction teams were busy throughout the year with a dedicated Cub Nursery facility completed at the Luang Prabang Wildlife Sanctuary in July 2020, Bear House 5 completed in March 2021 and Bear House 6 nearing completion by the end of the year. The addition of these much-needed areas for rescued

bears allowed us to reduce the number of animals being kept at our original Tat Kuang Si Bear Rescue Centre to more optimal numbers for the first time since 2015, and ensured that all of the recently rescued bears from 2019 and 2020 could be housed in appropriate conditions befitting a world-class wildlife sanctuary. In order to address ongoing issues with water supply, a number of new rainwater storage tanks were created and initial attempts were made to develop boreholes to access underground water supplies. With three bears passing away over the course of the year, the number of bears in our care across both sanctuaries in Laos increased from 77 bears in April 2020 to 79 bears in March 2021. Our team were also called upon to assist the government and other partners with inspections and auditing of a tiger farm (which is also the largest bear bile farm in the country) in Bokeo province during December 2020 as part of an international effort led by CITES to curb the negative impact of these farms on wildlife throughout the region, and a special screening of the BBC documentary series “Bears About The House” was held at the British embassy in Vientiane with more than 100 VIP guests (including the UK, USA and Singapore Ambassadors) and government partners in attendance.

Vietnam Bear Rescue and Conservation Programme

Our team in Vietnam continue to work towards ending the practise of bear bile farming in Vietnam with more provinces being declared free of bile bears over the past year. In October 2020 VR053 Mumslee and VR054 Isabelle were rescued from a bile farmer who had been caught trying to illegally sell body parts from their deceased cage-mate. Once freed from the cage they had spent more than 18 years in, these two female Asiatic black bears were sent to our sanctuary at Cat Tien National Park for care, making Lam Dong province free of bile bears at last. This success was followed by the rescue of the last captive bear in Vinh Long province during March 2021, sadly this animal was in very poor condition for some time prior to his rescue and passed away just days after reaching the sanctuary. With the addition of these two survivors and no other deaths over the course of the year, the total number of bears in our care in Vietnam stood at 41 animals by the end of the year.

The need for additional facilities to house the estimated <350 bears remaining in Vietnam’s bear bile farms remains critical and so in January 2021 our construction team commenced construction of Bear House 4 in order to increase capacity for housing rescued bears at Cat Tien Bear Sanctuary. Once completed, this 10-den bear house with six spacious forest enclosures will be able to provide suitable housing for up to 20 more former bile farm bears. Sanctuary infrastructure was further boosted through the connection of mains electricity to our Operations Area which also had a new road network installed to improve conditions in this harsh forest environment

that is often subjected to seasonal floods. In collaboration with our government partners, our team surveyed conditions for captive bears in four target provinces, speaking with the owners and encouraging them to relinquish the bears into our care. Our field team also had cause to celebrate when remote-sensing camera trap surveys of Cat Tien National Park successfully photographed a wild sun bear within the park, the first documented evidence of this species continued survival in this area in 20 years! Plans to commence construction of the Bear Discovery Centre were temporarily stalled when initial quotes came in well above our budget, however the designs are being revised and the site has been agreed with Park management allowing work to hopefully get underway on this landmark facility later in 2021.

Building global awareness of the threats facing Southeast Asia’s bears

The BBC documentary series “Bears About The House”, filmed on-site at our sanctuary in Laos throughout 2019, was broadcast in the UK during July 2020, with more than 1.2million viewers for each episode and scoring the highest audience appreciation score of any BBC programme during July. The series generated more than 70 printed media, radio and television articles including live appearances on Good Morning Britain and BBC Breakfast, and was subsequently broadcast around the world in more than 20 different countries and territories. The accompanying online campaign videos were shown on the BBC Earth platform, reaching millions of viewers and helping to increase awareness of the threats facing bears in Southeast Asia.

Additional information (optional)

You may choose to include further statements where relevant about:

Achievements against
objectives set
Para 1.41
Performance of fundraising
activities against objectives
set
Para 1.41
Investment performance
against objectives
Para 1.41

Other

Financial Review

Review of the charity’s
financial position at the end
of the period
Para 1.21 Following a disappointing year for income in FY2019-
20 our income rose considerably during this financial
year by more than 500% thanks largely to the
broadcast of the BBC documentary series “Bears
About The House” in July 2020. With the ongoing
effects of the global COVID-19 pandemic preventing
international travel during much of the past year we
were extremely encouraged to see considerable
growth in online giving and a vastly increased
supporter-base in the UK.
Our UK operations continue to form a significant
portion of the overall contribution made to Free the
Bears field programmes in Cambodia, Laos and
Vietnam with more than 80% of funds expended
being directed towards overseas programmes this
past year, as well as further expenditure on essential
equipment within the UK for use in our overseas
work.
Continued growth and expansion of our supporter
base is prioritised for next year, focusing on social
media and online giving to ensure that administrative
costs are kept to a minimum.
Statement explaining the
policy for holding reserves
stating why they are held
Para 1.22 Having considered our position in line with the
Charities Commission guidance the Trustees feel that
the maintenance of 6-months overhead costs is
prudent, without being excessive. With minimal
overhead costs in the UK the Charity is successfully
meetingthis target in line with ourpolicy.
Amount of reserves held Para 1.22 None
Reasons for holding zero
reserves
Para 1.22 With minimal overhead costs incurred in the UK no
reserves are considered to be necessary as sufficient
reserve funds are held in our project country
accounts. Given the impact of the global pandemic a
full review of emergency reserves is underway across
all of our programmes to ensure we maintain
sufficient reserves in each territory and protect
against sudden currencyfluctuations.
Details of fund materially in
deficit
Para 1.24 There are no funds materially in deficit
Explanation of any
uncertainties about the
charity continuing as a going
concern
Para 1.23 The Trustees have no uncertainties about the charity
continuing as a going concern

Additional information (optional)

You may choose to include further statements where relevant about:

The charity’s principal
sources of funds (including
any fundraising)
Para 1.47 Private individual donors, Peer-2-Peer fundraising,
Philanthropic trusts, zoological institutions, corporate
sponsors and bequests all make up significant income
streams for Free the Bears UK.
Investment policy and
objectives including any
social investment policy
adopted
Para 1.46
A description of the principal
risks facing the charity
Para 1.46 The trustees review the major risks to which the
Charity is exposed on a regular basis and systems are
implemented whenever possible to mitigate these
risks. The trustees believe that there is a satisfactory
system of internal controls which are also reviewed
on a regular basis.
Other

Structure, Governance and Management

Description of charity’s
trusts:
Type of governing document
(trust deed, royal charter)
Para 1.25 Constitution
How is the charity
constituted?
(e.g unincorporated
association, CIO)
Para 1.25 Unincorporated association
Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees
Para 1.25 In accordance with the Articles of Association, the
number of trustees shall be no less than three but are
not subject to any maximum.
New trustees may be appointed by ordinary
resolution. Every new trustee shall sign in the minute
book a declaration of acceptance and of willingness
to act as a trustee of the Charity.
Trustees are recruited as required or when a
particular skill gap is identified. Trustees are selected
based on what they can contribute to the Charity.
Trustees need to be prepared to take an active part in
the running of the Charity and therefore need to be
able - and willing - to give time to the efficient
administration of the Charity and the fulfillment of its
objectives. Two new Trustees were appointed during
this reporting period, taking the total number of
Trustees to six.

Additional information (optional)

You may choose to include further statements where relevant about:

Policies and procedures
adopted for the induction and
training of trustees
Para 1.51 Prospective trustees are required to consider
whether there would be any possible conflicts of
interest if they were to be appointed as a trustee. It is
particularly important that the individual is free to
make a full contribution to the trustees' discussions
and decisions.
When recruiting new Charity trustees, the existing
trustees ensure they understand the purposes and
aims of the Charity, as well as their broader duties
and responsibilities as trustees so that they are able
to explain to prospective trustees what is required of
them.
All new Trustees are given a copy of the Charities
Commission publication “The Essential Trustee: What
You Need to Know” prior to accepting a position as
trustee.
The charity’s organisational
structure and any wider
network with which the
charity works
Para 1.51 In terms of organisational structure the trustees are
responsible for the strategic direction of the Charity,
governance
and
charting
performance
against
annually prepared budgets. Decisions regarding
investment of Charity funds and expansion into new
territories are made by the trustees.
The Chief Executive is responsible for the day-to-day
operational management of the Charity, reporting on
progress to the trustees via email, in person (when
possible) and at the scheduled trustees’ meetings. If
there are extraordinary issues that need to be
brought to the attention of the trustees, extra
meetings are scheduled as required. The Chief
Executive is responsible for maintaining relationships
with
partner
charities,
staff
management,
recommending projects to the trustees and annual
financial performance. The Chief Executive is
supported by a small management team who are
responsible for functional areas within the Charity.
These functional heads provide periodic reports for
the trustees.
Relationship with any related
parties
Para 1.51 Free the Bears UK is affiliated to several other
independent groups. “Free the Bears Ltd” serves the
Australian territory with education and information
relating to the projects that Free the Bears UK
supports. “Free the Bears Fund”, registered in
Cambodia, oversees the day-to-day management of
the Cambodia Bear Sanctuary and several field
programmes aimed at reducing the incidence of
illegal poaching and trading of bears in Cambodia.
“Free the Bears Fund”, registered in Lao PDR,
oversees management of the Tat Kuang Si Bear
Rescue Centre and Luang Prabang Wildlife Sanctuary
together with other initiatives aimed at ending bear
bile farming in Lao PDR. “To Chuc Free the Bears”,
registered in Vietnam, provides support to Cat Tien
National Park for development of wildlife rescue
centres and Cat Tien Bear Sanctuary, as well as field
programmes aimed at better understanding wild bear
population status and trends in the bear bile industry.
As a group, the independent Free the Bears Charities
share common goals and objectives. The UK Charity
currently provides funding and support for the
projects in Cambodia, Lao PDR and Vietnam.
Other In addition to the affiliate group, Free the Bears UK
also works closely with other International partner
organisations when mutual goals are shared and
sufficient resources are available. Free the Bears has
historically been a major funder of Wildlife SOS
(India) who are responsible for the Dancing Bear
Rescue and Kalandar Rehabilitation Project in India
from 2002 until early2020.

Reference and Administrative details

Charity name Free the Bears UK
Other name the charityuses Free the Bears,Free the Bears(UK)
Registered charitynumber 1135682
Charity’s principal address 628 High Road
South Benfleet
Essex SS7 5SU
England
(as of 1stJuly2020)

Names of the charity trustees who manage the charity

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
Trustee name Office (if any) Dates acted if not for whole
**year **
Name of person (or body) entitled
to appoint trustee (ifany)
Dr Jonathan Cracknell
BVMS CertVA
CertZooMed MRCVS
Chair
Mary Julia Hutton Secretary
Matthew Peter Hunt Treasurer
Sarah Jane Moran
Dr Claudia Hartley Since 8thJuly 2020
Giles Jason Clark Since 5thMarch 2021

Corporate trustees – names of the directors at the date the report was approved

Director name None

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year
None

Funds held as custodian trustees on behalf of others

Description of the assets
held in this capacity
n/a
Name and objects of the
charity on whose behalf the
assets are held and how this
falls within the custodian
charity’s objects
n/a
Details of arrangements for
safe custody and
segregation of such assets
from the charity’s own assets
n/a

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of
adviser
Name
Address
Type of
adviser
Name
Address
Type of
adviser
Name
Address
Patron Steve Leonard BVSc
MRCVS
International
Wildlife
Surgery
Advisor
Romain Pizzi BVSc MSc
DZooMed DipECZM
MACVS (Surg) FRES FRSB
FRGS MRCVS

Name of chief executive or names of senior staff members (Optional information)

Matt Hunt – Chief Executive, Brian Crudge – Regional Director, Vuthy Chuon – Cambodia Programme Manager, Sengaloun Vongsay – Laos Programme Manager, Nguyen Van Dung - Vietnam Programme Manager, Dr Kirsty Officer - Veterinary Advisor, Rod Mabin – Regional Communications Manager

Exemptions from disclosure

Reason for non-disclosure of key personnel details

n/a

Other optional information

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s)
Full name(s)
Position (eg Secretary,
Chair, etc)
Date
Matthew Peter Hunt

Treasurer
25thJanuary 2022
25thJanuary 2022
Free the Bears UK Free the Bears UK Free the Bears UK 1135682
Receipts andpayments accounts
For the period
from
1/4/20
Period start date
To 31/03/2021
Period end date

CC16a

Section A Receipts and payments

A1 Receipts Unrestricted
funds
to the nearest £
Unrestricted
funds
to the nearest £
Restricted funds
to the nearest £
Restricted funds
to the nearest £
Endowment
funds
to the nearest £
Endowment
funds
to the nearest £
Total funds
to the nearest £
Total funds
to the nearest £
Last year
to the nearest £

Donations,legacies andgrants
301,151 68,154 - 369,305 58,233
- - -
- - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
Sub total(Gross income for AR) 301,151 68,154 - 369,305 58,233
A2 Asset and investment sales,
(see table).
-
- -
Sub total - -
Total receipts
A3 Payments
58,233

Cost of FundraisingEvents
4,979 - 4,979 578
Grants & Donations 40,166 71,533 - 111,699 30,014
Bank interest and charges 438 - - 438 258
- - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
**Sub total ** 45,583 71,533 - 117,116 30,850
A4 Asset and investment
purchases, (see table)
-
-
**Sub total ** - -
Total payments
Net of receipts/(payments)
A5 Transfers between funds
A6 Cash funds last year end
Cash funds this year end
58,150
255,568 3,235
- -
267 3,502
255,835 267

Section B Statement of assets and liabilities at the end of the period


Categories
B1 Cash funds
Free the Bears UK HSBC account
Cash on hand
Details
Total cash funds
(agree balances with receipts and payments
account(s))
Unrestricted
funds
to nearest £
255,835
-
-
255,835
OK
Unrestricted
funds
Restricted funds
to nearest £
- 3,379
-
-
- 3,379
OK
Restricted funds
Endowment funds
to nearest £
-
-
-
-
OK
Endowment funds

CCXX R1 accounts (SS)

1/28/22

1

Signed by one or two trustees on behalf
of all the trustees
B2 Other monetary assets
B4 Assets retained for the
charity’s own use
B5 Liabilities
B3 Investment assets
Signature
Details
Details
Details
Details
to nearest £
to nearest £
-
-
-
-
-
-
-
-
-
-
-
-
Fund to which asset
belongs
Cost (optional)
-
-
-
-
-
Fund to which asset
belongs
Cost (optional)
-
-
-
-
-
-
-
-
-
Fund to which
liability relates
Amount due
(optional)
-
-
-
-
-
Print Name
MattHunt
to nearest £
-
-
-
-
-
-
Current value
(optional)
-
-
-
-
-
Current value
(optional)
-
-
-
-
-
-
-
-
-
When due (optional)
Date of approval
MattHunt 28.01.2022

CCXX R2 accounts (SS)

1/28/22

2

Independent examinerfs report on the accounts S•cllon A lrtd•p•nd•nl E¥amln•f'• R•wt R•port to trust••sl m•mb•rn ol Free Th• 8eafS UK On •¢¢¢￿Tr￿ lov lh• y•4f 31" M•rth 2021 •ftd•d L. 8•1 out on p•9•• Ch•flty no ' I13￿ (11 •ny r••pon8ibilllb•• of Th8 ch8fty's trusièes consider Ih•l ￿ audrt is nol roquffod for Ihis year tru•l••• and •x•mln•r under 5•Cl￿ 144 01 Ihe Chariti89 Act 2011 Ith• chan1￿9 Acl) and th41 an d•p•nd•nl examin•lM)n Is nwO•d. 11 Is my rn¥>Msknlty lo lh• acco￿￿ und•f ••clty 145 al lh• Chan1• Acl, lo IcAlow lh& iYoc•Oures Said ¢Jown in lh• g•n•ral Difodthi glvw by th• Charily Commis•ion (under sect￿n 145151{bl of Ihe Chan11￿ Acl. and lo sl•t• wheih•f particular m4tt•rn have ccffiè lo my att•nl •xamln•r's $t•t•m•nl by lh• Chaftty Commr4sion. An •x8Jmmatth includ•s a fevw ol Ihè 8ccounling k•pl by the ch8fily and a comp8rlson of th• accounts Pf•a•nl•d wth Ihos• r•cord$. 11 alw irflud•s considera1K￿ ol any unuw81 Ilwns or d¢sclosuf•J acc(wnll. •xI s••kiN4 •XPknats￿ from lh• provrtY• Dll Iho evMl•nc• that TwcMJhJ t)• f0q￿rIAj in an audrt. •nd consequenlly no ownion 1$ given •$ 10 whelher lh• accounis Pf•8ent a 'lru• and lair, vw and lh• report is limFl•d kn Ihc4• mollers 581 oul In the slat•m•nl belry Indep•nd•nt In c￿n￿lI￿ my exnmaliM. r•0 m•llw h•• tK ffly •xamln•rfs stat•m•nt (other th•n thai dbsckJs•d below'l l. whlch gives m8 f•aionabl• c•uM lo bfjl￿• Ihal In. any mil•nal r•sp•ct, th• r•wirements' to prepare accountq which acc4)rf ￿ the xcountr'ng 1xc￿d5 compty wlh lh0 8ccounling requiTem8nl¥ of the Ch&nls Acl h•v• rK>t bo8n m•1. Of . Pleas& dfrlete Ihe in the brackets rf Ihey do not D•t•: 28° Jwary 2022 N•m•: Su8 Roberts•Jl R•lmnt Pfol•••lon•l qu•JHlc•tlon(•) or body 111 •nyl: MAAT, FIA8 arch 2017

Address: 5 Woodham Park Drive Benfleet Essex SS7 5EH

Section B Disclosure

Only complete if the examiner needs to highlight material problems.

2

March 2017

IER

Give here brief details of n/a any items that the examiner wishes to disclose .

3

March 2017

IER