RCCG DOMINION ASSEMBLY Trustees Annual Report for Year Ending March 2024 IRe8iStered Charity Number- 11376071 Tel.. +44 1512611577 Mobile- +44{01785 316 9818 Email: rcc dominionliver ool hotmail.co.uk Website.. www.dominionassembl -co.uk Legal and Administrative Information Governing Document Trust Deed (signed Ilth October 20091 Registered Address 2B Gloucester Road Liverpool L6 4DS Senior employees and other senior voluntary staff Pastor Chijioke Ikeri Pastor Christiana Ikeri Deacon Emmanuel Shotala Deaconess Kemisola Shotala Deacon Samuel Olayemi Ganiyu Deacon Omolara Maiyegun Deacon Kehinde Abolarin Deacon Augustine Sunday Deacon Abayomi Orebiyi Sister Fehintola Ganiyu Brother Kelvin Inade Brother Caleb Ogunyemi Pastor Olumide Isaac Aleshiloye (Chairmanl Deacon Jeremiah Ukpong1Secretaryl Mrs. Ekaete Nquot Imemberl Deaconess Comfort Klomegah {Nee Tell (Member) Trustees Principal Bankers HSBC Bank 99-ICKJ Lord Street Liverpool L2 6PG Trustee Annual Report Aims and objectives. The aim of the church is to advance the Christian faith through the following: To evangelise in accordance with the mandate of Jesus Christ in the power of the Holy Spirit. The relief of poverty. To further such other charitable purposes for the public benefit as the trustees may determine from time to time Feeding and providin8 food for the homeless Campaign on the dangers of obesity and measures to avoid it through seminars, healthy food options and cookery lessons for mothers. Setting up care homes for abandoned children and children that will be referred from Social services for Christian upbringings. The board of Trustees confirm that all our activities have been considered in the light of the guidance provided in the booklet "Charities and Public Benefit" Meeting Objectives & Provision of Public Benefit Spreading the good news of Jesus Christ is central to all our activities, and we are committed to fostering a culture of evangelism across all our departments and programs. Throughout the year, ou r dedicated volunteers worked tirelessly to distribute tracts, share the gospel, and invite individuals to join us at church. Additionally, we hosted a variety of regular, faith- centred programs. both in person and online via Zoom, to help people grow and strengthen their faith. These include: Sunday services Sunday School House Fellowship Bible study Women's Fellowship Children & Youth Church Holy Communion service Daily Prayer Meetin8S Departmental Retreat and Seminar Jesus in the park/Summer BBQ Food Bank Dominion Assembly gave out about 84 Christmas food boxes to our local community through Primary and Secondary schools, and over 20 such boxes to struggling parishioners. We have assisted numerous student5. widows and families by providing household equipment e.g. furniture etc to help them settle into their new lives in the Unlted Kingdom. Many of them are now joyfully worshiping Wlth us. Preaching the Gospel Our faith in Jesus Christ COTnpels us to share the gospel, hoping to transform lives. We maintained active social media channels and expanded our outreach efforts. Our daily prayer meetings forthe community continued online, focusing on opening people's eyes to the truth of Chrisvs salvation, fostering peaceful coexistence with neighbours, and addressing issues like drug abuse and the drug trade. The charity has also maintained strong partnerships with other local churches and organizations to further the work of God in Liverpool. We are encouraged by the efforts of World Evangelical Missions. managed by the RCCG Central Office, and continue to support and co113borate with them. Additionally, we work alon85ide Compassion UK, Together forthe Harvest, and Africa Missions Wales, offering both prayer and financial support. Church Growth Church membership has grown steadily, especially among the African community. More families have joined us. The congregation is thriving in both numbers and spiritual depth. We propose initiating a Youth and Young Adult church IYAYAI which should commence at the earliest opportunity, we have also Identified a hall close to the church to rent for the proposed YAYA church. Church Bui Idi ng Renovations We are still experiencing some slight leaks, because of the nature and age of the building the maintenance work is done as when required. We have shifted our attention to working on the external walls. We have completely blasted off the renderin8 and exposed the bare bricks and we have done a K render. which guarantees over 15 years, service. The bricks have been pointed. and anti-graffiti paints applied to stop further graff itl on our walls. We have bou8ht another 100 new chairs for the worship place, and we estimate a total of 400 chairs for the entire church. Risk Management The trustees have examined the major strategic, business, and operational risks faced by the church and confsrm that the systems have been established to enable regular reports to be produced so that the necessary steps can be taken to lessen these risks. We actively review the major risks which the church faces on a regular basis. Volunteers We are blessed to have 60 dedicated volunteers actively contributin8 to the advancement of God's work. We are deeply grateful for their ongoing support through prayer, financial contributions, and their faithful presence. Comments on the Accounts The statement of financial activities shows income of £155,856.00 and expenditure of £142,825.00, resulting in a surplus of £13.031.00. The church has maintained sufficient cash flow to support its day-to-day operational activities. Conclusion Despite challenges such as inflation, high energy prices, and the rising cost of living, God has been faithful to us, the church has made considerable progres5 over the past year. By God's grace, we will continue to build on this momentum in the coming year. We give all the glory to Almighty God forthe growth and advancement of His church this year. and we look forward to even more blessed years ahead. Signed On behalf of all the trustees- Dominion Assembly Date.... x.g.-. .A.- 1025........ RCCG Dominion Assembl Annual accounts foT the 011rI412023 To CharityNo 1137607 eriod P￿j 1 311031202 CC39a Section A Statement of f inancial activities Llnrn•trkl•d funds Rw¢ricted EndOwm•Kbl IrbEome fund¥ Ivn¢ts 0ascrf￿0n• by nI￿rnI G•t•gNy Totsl th10￿￿r year In¢omlng r•wurcH INt4• 31 F01 F02 F03 F04 F05 105.806 155,856 112,606 SA￿* Intxlll Tot•1 Incomlng r•8ourcM R•8oiir¢o8 oxp•nd•d INot•¥ 4-7> 155.856 155856 112.606 35,711 180 .698 23.639 10.864 22.433 324 3.181 15.944 8.28$ 2.873 28.294 23.839 10.664 28.586 28.586 7.970 5.957 1.734 16.614 142 82$ 142 825 13,031 13,031 N4tlftcomlnMothpW Thsour￿5 b￿Orn Oth8r rn¢09nl8od 8¥Sn8l1lo￿9STr Nel movemertln ftind5 13.031 13.031 Total funds broughtfonvard -.IiC¥ shcol 134 11JJ Section C Notes to the accounis Not8 1 Basls of prnparatson This s•ctlon #hould be conwl•ttrdby811 clw*ll*•. 1.1 Basis of accounting s8 accounts have been preparÉd on Ihe bass of historiG Mst lt￿p1 that investments 8rÈ Sho¥￿ 81 market vaiuel in accordan<* %Mth. . Ac£ourtng arKJ Re Ing by Ch¥i1￿5-￿enw1I ol Ra￿me￿je0j Fb(a*•18ORP 2C#)51'. . and ¥wth" A(￿J￿ti￿ &8ndard5'. Finwu4 Standards lorSkn8lor EntWsaB IFRSSEI." or and th the Charilles Act fof the loll '.Mck ao OFvrowiats "FlnAndal RI￿1￿ Smth Ertwwth•* (FRSSE)". ch•Dg05 In Ihe i%)xos 1.2 Chang8 In bas15 of accountlng There has been no change lo the accountty p(**6 rubs a￿1 Melh￿J1 ol *¢￿Un￿￿) sthc8186t y8ar the $ il no chAn9•g ha￿ been mode 1.3 Ch*rbg•s to provlou• •¢counl• No ch8￿8$ h8¥e bBen mad8 lo accoun18 hrpr•Vi0￿ y•ar8 exc*pl fatth8 I￿￿1. Section C Notes to the accounts (cont Note 2 Accounting pollcles ortddition¥lpoll¢yha$ bmn adopteLllhon th1$ ts d*iahdln th• boxbofv)w. INCOMING RESOURCES R•coqnitlon otkncomlnts M*OuvC Ir￿dÈd Slatom￿l (SOFA) Incomlng rnsourc•s TMNh h•ve e¥4*nthre {iJWnh uccrt•¢t Inc4)m•l r•l•t•il •xp•ndllur• Grnnts inddon•llo Tax Teclakn* orb d¢)MaUon• Inc•mry fiomi•xff•*w hryth•SDFAththO sAm•lm•Ai th• gfft to ¥JhKh thtyr¥•t• p•rtornanc• r•i•t•d Glfta ID d*inbu*d tytheth¥ity t)onat•d ••rvk•B and matenal. Th• pl•c•Jon OKa• i¥th• •¥bmit•d VI￿*tC*tho th•rityOtth• Volvnt••rh•LD Th• ol •ny v¢4uMary W r•cth%•a th••CaX￿1• In InvHbn•rtt In¥Mlm•nt Ind kAe•• •rry bJ••thitho ••itrOlir￿*Irn￿13 and •ny f*￿￿n0 from EXPENDITURE AND LIABILITIES r•¢owW¢)n Grnnts parfo￿an￿O Iftherethty thalityoNes a 9rant*th cMdkn$ p&wnenibwng a ¢Y condrtion* or¢WLK ￿ be kwo¥pJed Jtx* *•ontyiwni3ed In the WA the O¢•nts p•y•b* wlth(xrt p•rfornance ¢ondNl•n• These arn rn¢¢grMÈ•d Inthe 1￿CoUnts a ¢¥Jrnmrfmont has m•d•arKI ih•rn ASSETS Tanglble fli•d •wl• loru5e Tneye ore G•prt￿￿O rf bfr Lmd on•yw. Cost￿ l••¥l £SDD by chadty InveB¢m•nt8 a re£ognMwJ stLKk are al ￿￿￿¥￿1V*1￿8tth• •TrJ. Othu ine5tswntg58¢¥ are lir￿e￿attruylwO. iv¥1 88tym•te ￿mArk￿ 3to¢*• andvmrk lth Tlw ate ¥dued el th•kwolr4xI ormarkei¥•bA. POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE Soction C Notes lo the accounts Iconii Note 3 Analy815 of Sncomlny rnsourc88 Incoming may ba ltsrtlw•n•ly¥•d Mthlts w*uldlMlp ttMTrr•¥dwolth• #ttounts. unr￿trIcIa￿ R•8trfjctsd Th18 yur La8t year DOna￿on￿. l•gaclg¥ and Gr8nt• Oon8I0ns Tithes fl&ii Oonaiions- Thank Donalions- Setd Don81ions- 0 Donalions- First FnJd8 Donalions- Tax Redaimed Donallons- Food bank oV￿r Incom 92.350 59 328 18.96 3.867 3867 730 5791 1.120 50 19.122 3.493 S.791 805 19.122 3.575 .575 Gifts Tol•l Fundr•hlng Totsl Shop s•1 Tol•l In*re8t arKI dlvld•nd8 Totsl Fo88 lor charltabl? *eryl¢o8 Tolol Gronts for s•rvlctr$ Totsl Scction C Notes to the accounls Icont.) Noto 4 Analysls of resources expended Resource3 •xpnd8d may be fvrther•naty5ed rfthts would help the r•ad•r oftho 8¢cwnts. Thls year Last yèar Ana WAg•b, solarl¢¥, pen$lons and Nl Gross W Travdlin leLs 26.254 2,184 148 26 254 2.184 26.181 2,(X)7 106 Tot*1 ¢o¥t ol fundra151ng pv•nl* Adverll81 324 T¢Mal Ront. rat and Insurance Re InsurarKt General Rates Wai&1 R8188 1.381 269 1.381 269 1.208 654 720 1.607 Totsl Ropdrn and malntsn•nc• alr5 and R•r￿¥18 VehiGl¢ Futl Vehicle re IIS 8nd seMd Vehicle licences C￿OnI 21 345 545 50 Toial Llght tsnd h•*t Gas 3.419 7.445 3.419 7.445 1,759 4,505 Tot•1 T•lophono postag• and Tele honÈ and Fax Office SlationB Mobile Char ts Com uler and Sofva Pdniin Inl?mel 600 123 120 447 1.375 123 120 447 1.375 120 Total Donouo nd Gronts HonourarfL Weware nslv) National Pro ects- Central Olfv Outreach Work- WEM Conference & Events Trainl Pro ct$ Local Pro ects. Mer5e 2150 2.150 7.220 454 1.200 24,(￿8 544 75 2539 552 45 1200 215 486 75 Klt Total 5.711 5,711 Section C Noies to Ilio accoun15 Icont. Note 4 Log81 and prolèsslonal f• Anal 1$ of r8sourc8s ox Profess￿nal Fee5 charitab￿ Ex n¢ilure- Grants Pa Audh Feas nded 320 7.4SO 320 7,450 200 1,017 200 Total 8ank ¢hargq8 an¢J Int•rMt Bank Cha es Loan Inlemi Pabj 169 16 445 1e9 16,445 Tot•1 Othgr Exp•ndhur• D8 ffjdalon FumilureFrtti Vèhicle De edalK Premlses Ex n$&$ Sund enses ReTre5hments 6.567 2212 1.400 435 571 rooati 2.212 1,400 435 571 1.595 120 Total Section C Notes to the accounts Iconl Note 5 D•tslls of cortaln Iterns of •xpondlturo 0.1 Trustee expen Pl•8#•provlde det•lb oflfve Jvnount 0f￿YpaYMWt Wre1mb￿￿1 ofout4wknt wJ¢n••8 m*d8 trustses or to Ihirdwrties lor expenses incurT¥dby trusto•s. Ill￿ 0Xp￿s¢S w•r¢po1d. ￿l•r,￿On•. In the *pprow¥éto boxiegj. Th1¥ y￿r Last y•ar Nurnbv ol ¢ry•tg•A who ¥Mr• p*bd •XP•M WA NIA N•tur• of th• •xp•r Totsl amourt pld 5.2 F*•$ Ioréxamlnatlon or audrt ol tho accounts Plusepmvhlg d¢l•ll$ olth• •mowrtp8lLI for•ny ¥t•luttry •xt•m*l $¢nrtlny of •ndo(IMr services provi¢ledbyyotw thdependent wwninerorthudiror. Ifnothlny wa8p•ldpl¢•w enlor NONEln th• box(08). Th1• y••r La*t y•ar Ind•p8nd•nt •x•mln•e• 4r*udltor*'ftt8 for v•portlng on th• accounts Oth•r Igw (for •x•mpl•'. athilc•, ¢oMull•noy. •tcountancy ••nfS¢tsl p*ld to th• Ind•wnd•nt •x•mlMr t* audltor 2TrJ 200 Section C Notes 10 the accounts Note 6 Pald •mployg•s Pl¢aJ• compl•t• no(• rflh• ¢h4ritylM8 •1Y￿y* 8.1 staff Costs Th18 yoar Last y•ar Gross wageB, ￿larI&S and b￿afft* In klnd Employees N•lion•l ImUr•r￿ cMts P•n8lon ¢06t• 24.0(Ml 2.254 24,000 2.181 Tokni •t•ff co•ts 28.254 26,181 6.2 Av•rHg• numb•r offu1141w* •qulv41gnt •mplty•ts In th•yoar Th• ￿rta of thè char5ty In whlch thg •mploy••* work This y•4r Numb•i L88t yoar Numb•r Total 6.3 Dèfinod cortdbuuon p•n•lon Bchtrm• Plwé cOMp￿te M• dennedcontrlbutlon Brl•l d•L*Ikn of tho •ehomo Thli ymr Lut y￿r Th• ¢o•ts ofth• BCh•M•ioth•¢￿rtWIorth•y•I1 Th• *M￿￿kolany¢0￿t￿bUi$otylIXrfIf￿nalry 4tth• yw•nd Th• •mountol•nycontrfbuiknn• pr•p•ld 4tth• ywr•md Section C loies lo the accoiinis Note7 Grantmaking 7.1 Totsl valw dgrnrhty ra Institutlons Total •movnt Indlvldu•ls Total amount Pur farwhkh rants m•d• rothf 7.2Grants mad• ¢0 In•tlt4rt1on• •mount grafit8 pald Namtr• of In8titutfjon• 10 Section C Notes 10 the accounts Nots8 Tangiblg fix•d assèts 8.1 Cost orvalu*tlon Fr••hohl l•nd & buildhw• Oth•t ￿rtd & bulldlng• Totsl mJchln•ry and oqulpm•tr)t ¢toiin¢•hd ••A•ts undfrr conBtruGUon vehicl•¥ Balanc8 brougm forward Additions 247.208 11.192 258.400 15.736 15,736 R8valual￿ DLgposals Transfers. 247.206 28.928 274.138 foThMrd .2 A¢cumul•tsd d•prn¢￿t1DD •nd ImpHlrm*nt provhlom SL SL ' ftat• Balance brLwhl fornard Depr8eJaUon r*ar98 for vear Impalrrmnl orovision$ Revalualo Ic￿.212 1.814 101,826 8.587 8.587 D￿pos81$ TrJfisfÉrn' 2.212 2.212 B8l$*ce carr lo￿ar 1￿.779 3,828 110,605 8.3 Not book valuo 8rnughl I0￿4rd forward 146. 140.429 9.578 23.102 156,574 163,531 8.4 Rwalu*lon Irany •ssots Iw¢ Rvolu•dplM8•glv• d¢lall$ af th• v￿¥¢r￿￿Moth0doIV*1U1liOn - Please indicat& the ￿￿￿￿￿depreC1￿￿ bydelelw IhenJeEhcxl (SL- str8whl hnp. PB- r8ducing b8lanc81 Also please NJth818 the ple ordepre￿al￿ k¥stsw9hl hne. L**8115 Ihe 8ntitrpaledliffe of the &￿et yeèts). ￿￿JL￿nll balw￿. LvI>*is Ihemrentage ￿nual￿1￿L*C￿. 11 Section C Notes to the accoiinls Icont Not• 9 9.1 Flx•d amots Invo¥tnwt• C8tyng Imartetl value ai DegIn￿ of year Add.. addiknns lo *nveolments •t ¢o$t L••6.' disposals 8t c¥rrying val Addlldodu¢tl.' net gam100551 M re￿￿￿00￿ CarrwThJ Imarkell value at end of 9.2 A ol the m•fk•t v•lu•* ollnv•8th)8nts alJ0￿ •grgglng wlth tho bal•nc• ¥h••t w BO3. 9.3 A broakdr￿n oftho lficom• agv••lng ¥Ath SOF Analys18 of inve8tm8nt* #*￿*1 ¥•lu•At y••r•thd In¢orn• Irom Inv••tm•nts f th*￿•1 Inmtm•rtt prop•rtl•B InvoBtmvnts118tsd on • r•¢ognl•gd •tock exth*ny• or h•ld In comrnon IrN•Stm&nt lund8, op•n ond•d Invvtyr*iit campanJ•8. unlt tru•ts or oth•r Collvcllvtr Inv•sim•nt 6¢hgrn01 Inv•Btmgnts In aub81d￿ry or crybn•ct•d undert*klng8 and comp•nl•• Socurltl06 not116t•d OTr 4 r•cognlwd Stock Exchange Cash held a8 part of the Im1￿¢m￿NI portlollo Othr Invmlments Total 9.4 Materlal Investment holdlng8 11 any inv•8tm•nts are mthrlal In t•rrnts of tholr ¥o1¥9 Ifor •umpte r•pr•vnts mor• than S p•1 cent of the ¥alu8 of Ihe Charltys tolal investsn8rrtsl plw wovlde d•tall8. earend Invg8lmont hold Total 12 SeclioTI C Notes to the accoLJnts cont Noto 10 DebtOf5 and pr•paym•nts An*1￿1¥ ol dgb¢Orn Awnounts falllng duo wlthln one Thls y•ar L88t v•ar Amounts l811Sng moro than onè Th1¥ yoar La8t V8ar Trade dobtor• Amounts du8 from 8uboldthry aM¢xlat•d undortaklng8 othor dabtorn Ptapaymot)ts and ac¢ru•d InGor 12.134 Total Not•11 Cr•dltor4 and arxrual$ 11.1 An*￿1* ol ¢NdllO Amounts f•llln9 du• on• Lthstyur Amounts hlllng du• aft•r mor• than on• $•r Th1• v￿r Lthit voor Th1• v••r Mort8•go Loan Trade cmdhorn Amounts du• to •ubtsldlary and ￿0¢111•￿ und•rtaKlng¥ Other crg4ltoi A¢cruA￿ and dofornd In¢on 124.218 120,727 6.249 200 775 Total 11.2 5￿U￿ty over a88ets Il•nylts•n, ovenfraftor oVwtMdiiorhold8 ¥ ¢hwg• or o#wSxurftyov•r￿Y•j•*ts ofthe ¢hwlty pl￿Sep￿vIde details. 13 Seetion C Notes to the accounts l¢ontl Note12 Endowment and re5tricto(l in¢ome funds 12.1 Funds held Pi•aso #lvo a brfet deser1￿0￿ of any tsf th• loll(wlng typ• of IMTrld by tho eharlty.. p8mMnent endowrnent funds IPEI.. ex￿nd*h1O and0wTr￿nt fvnds IEEI- and rMtrl¢tsd Incom• funds. including 8Petl•l tnmts. of th• ¢h*rtty IRI. other lund¥. Fund M•m• Typ• P& EE, and r8StrfctSon• General Fur Olher G•n•r•l ol thfy ¢h•rty 12.2 Movements of rnalor lunds un l•nc•• rrlod fr*rw•rd balanc brought lor*ard lfieomlng rnlourc •xp•ndgd Tr*nsf•r¢ Fund m*m r48n¥trnl Fund 43.655 153.858 - 142.825 Taial Fund8 43.655 155.856 142,825 $8,6B6 12.3 TrdnsfèryJ between fvndg From Fund N4m• To Fund N•m• R￿80￿ Amount 12.4 Analysls of net 088ets b8tsv8an funds U*r*siwt¢tyd Endowod lunds Total fund$ Flx•il Investments N•t curTent ao60ts ¢r8ditpr¥ In mo than one year ano 103.531 163.531 22.964 1124.2181 1124 2181 Totsl n8t 8s8gts 14 Sectioii C Note5 to the accounts Note 13 Transactlons wlth rolatsd partles 13.1 R8muneradon Ind bw Amoufits ￿ld or bonofft valu• Thli year Lasty￿r Narn• of tr118t•• or r•l•t•d pArty L•gal authorlty leg onhr, so￿rnIng docum•rtl 13.2 Loa N•m• oltr￿1•* or r•14t•d p•rty Amount owlnq Th1& y•ar L•Bt ye•r L•9•1 *Lbthorlty Ou• to tru8toM elatad partlos Ou• from tiust•O8 and rolat•d D•rtlAA 13.a oth•r tr•ns*dlonl#l wKh trwtw¥ or r•l*tsd part*8 Th1• yMr Last y••r Narn• of th• tru•t•• or rèlatsd R•l•tI0r￿hIP to ch* OM¢rlpUon of the tran5actlon 15 Section C Noies to the accounts (conti Note 14 Aaaitional Disclosu Thè followlng are slgnlfl¢ant m*ttèrs whlch aro not cov•r•d In oth•i not08 and rwd to be In¢lLtdad to provldfr A prop•r untlorstsnding of thé iecount8. M th•ro ts In*ulfkl•nt room hor•. pl•a$o add ar*tv sh•eL 10 **Independent examiner's report on the accounts** ## **Section A Independent Examiner’s Report** ## **Report to the trustees/** Charity Name **members of RCCG Dominion Assembly On accounts for the year 31[st] March 2024 Charity no** 1137607 **ended (if any) Set out on pages** (remember to include the page numbers of additional sheets) **Respective responsibilities** The charity's trustees are responsible for the preparation of the accounts. The **of trustees and examiner** charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to: - examine the accounts under section 145 of the Charities Act, - to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and - to state whether particular matters have come to my attention. **Basis of independent** My examination was carried out in accordance with general Directions given by the **examiner’s statement** Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below. **Independent examiner's** In connection with my examination, no matter has come to my attention (other than **statement** that disclosed below *) 1. which gives me reasonable cause to believe that in, any material respect, the requirements: - to keep accounting records in accordance with section 130 of the Charities Act; and - to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act - have not been met; or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. - _Please delete the words in the brackets if they do not apply._ **Signed: Date:** 03-01-2025 **Name:** Tunji Ogedengbe **Address:** 36 Daffodil Close Hatfield AL10 9FF **IER** 1 IER