2021-03-31-accounts - Free Grace Evangelistic Association

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Trustees' Annual Report for the period

	Period start date	Period start date			Period end date	Period end date
	Day	Month	Year		Day	Month	Year
From	1	April	2020	To	31	March	2021

Section A Reference and administration details

Charity name Free Grace Evangelistic Association Other names charity is known by N/A Registered charity number (if any) 1139084 Charity's principal address 1 Payne Close Chippenham Wiltshire Postcode SN15 3FX

Names of the charity trustees who manage the charity

Trustee name	Office (if any)	Dates acted as Trustee	Name of person (or body) entitled to appoint trustee
Dr I A Sadler	Chairman	Fullyear	N/A
Mr P T Austen	Secretary	Fullyear	N/A
Mr J W De Vogel	Treasurer	Fullyear	N/A
Mr D Kinderman	International Co-ordinator	Full year	N/A
Mr J Saunders		Fullyear	N/A
Miss M Robinson		Fullyear	N/A
Mr J B Hart		Fullyear	N/A
Mrs M E L K Sadler		Fullyear	N/A

Notes:

Mr J W De Vogel was appointed Treasurer on 20/4/20, taking over from Mrs M E L K Sadler. Mr D Kinderman was appointed International Co-ordinator on 3/10/20.

Names of the trustees for the charity, if any, (for example, any custodian trustees)

Name	Dates acted if not for whole year
N/A	N/A

Charity 1139084 Annual Report

1/4/2020 to 31/3/2021

Section B Structure, governance and management

Description of the charity’s trusts

Type of governing document Constitution How the charity is constituted Association Trustee selection methods Election by members

How the charity is constituted

Additional governance issues

The working arrangements for the management of the work of the Free Grace Evangelistic Association (FGEA) are set out in bye-laws approved under the Constitution. These bye-laws set out the policy for furthering the charity’s objects, roles and responsibilities of the officers, criteria for giving grants, rules governing membership and record keeping.

The agreed policy for meeting the objects of free distribution of Bibles and Christian literature and provision of humanitarian assistance is to make grants to locally based Associations in Africa and Asia that are linked via partner agreements and a common Declaration of Faith to the UK charity. Grants are also made to appointed representatives, trusted contacts or other partner organisations as approved by the Trustees. The International Co-ordinator acts as the focal point for the Bible and literature distribution, and for literature translation. The Chairman takes the lead with the Bible translation projects that are done in partnership with the Trinitarian Bible Society (TBS). The routine decisions on grant giving and priorities are taken by an Overseas Operations Sub-Group that is chaired by the Chairman and consists of the International Coordinator and Treasurer. The Sub-Group decisions and discussions are reported back to the Management Committee. The appointment of an International Co-ordinator and the formation of the Sub-Group was implemented as part of the process of sharing out and delegating roles, which had commenced in the reporting year 2019/20.

The Trustees have agreed a policy for verifying the correct use of grants, which includes detailed record keeping, receipt of photographs and reports, and visits by a representative of the Association. However, during the year visiting has not been possible due to the COVID-19 pandemic. Nevertheless, regular contact has been enhanced by use of remote communication (messaging, audio/video calls) via the internet, which is now generally available to the Association’s representatives abroad. Further contact has been maintained through regular Bible Studies conducted by the Chairman that have been broadcast and distributed to representatives and contacts in Africa and Asia; these Bible Studies are universally available via the Association’s website.

Although the Association is legally governed by the subscribing members, from whom the Trustees are elected, the Trustees continue to encourage wider interest and support for the work of the Association. During the COVID pandemic, this has largely been done through the FGEA website. The category of Sponsor is also open to all regardless of their beliefs. This enables all to have the opportunity to support and follow the work of FGEA.

Charity 1139084 Annual Report

1/4/2020 to 31/3/2021

Section C Objectives and activities

Summary of the objects of the charity set out in its governing document

The advancement of the Christian religion worldwide for the honour and glory of God the Father, God the Son and God the Holy Ghost, in obedience to the great commission (Mark 16. 15, 2 Timothy 2. 2), showing compassion and providing assistance to the poor, orphans, widows and the sick (James 1. 27).

The main activities undertaken for the public benefit in relation to these objects were the provision of grants for the following purposes:

Summary of the main activities undertaken for the public benefit in relation to these objects (include within this section the statutory declaration that trustees have had regard to the guidance issued by the Charity Commission on public benefit)

Free distribution of Bibles and Christian literature to churches and individuals in poor communities in Africa and Asia, where otherwise they were either unaffordable or unobtainable. Wherever possible, distribution is accompanied by teaching on the Word of God.
Provision of food, clothing, school materials, medical and other associated needs for 56 orphaned children in an orphanage in India (whole year), and 33 orphans in an orphanage at Fizi, eastern Dem. Rep. Congo. Funding was also given for a school for very poor local children at the Fizi Orphan Centre (part year until February 2021) As summarised below and as reported to the Charity Commission in a Report of a Serious Incident, this connection and support for the work at Fizi had to be ceased in February 2021 due to rebel activity and the taking control of the partner organisation for illegal ends.).
A special appeal was launched to help pastors, their families and church members in Africa and Asia who were in severe poverty due to the consequences of the COVID-19 pandemic. The most needy countries were Zimbabwe and Myanmar. Additional support for orphans in India was also necessary.
As meetings and overseas visits could not take place due to the COVID-19 pandemic, a series of regular Bibles Studies in English and French were commenced. These have been broadcast via the FGEA website, and copies of the recordings with outline notes have been distributed through networks of pastors and believers in Africa and Asia.
Issuing of newsletters/updates have continued in the UK to increase awareness and to raise money. A remotely broadcast open meeting was held in October 2020 to mark the 10[th] anniversary of the formation of the Association.
Grants have been requested from other charities to send Bibles and literature directly to trusted contacts in Africa and Asia.

Charity 1139084 Annual Report

1/4/2020 to 31/3/2021

The Trustees have due regard to guidance issued by the Charity Commission on public benefit. This is subject to annual review, but Trustees have also given this specific attention during the review of the organisation and operations of the Association and following the Serious Incident in eastern Dem. Rep. Congo (see below).

Additional details of objectives and activities

Whilst in many parts of Africa and Asia, the official language is English and the more educated people can read this, the Free Grace Evangelistic Association knows the necessity of providing sound and reliable versions of the Bible and Christian literature in the native languages. The children and the poorest people often can only read in their native language. Therefore, the Free Grace Evangelistic Association has continued to support during the year the free distribution of the Scriptures and other Christian literature in native languages. As part of this, a partnership agreement was entered into with the Roundwood Trust for the translation, publication and distribution of literature, where the particular mutual interest was the publication of children’s books in Swahili. This has resulted in the printing and distribution of a Swahili edition of “Bible Doctrines Simply Explained” and other children’s books by Mr B A Ramsbottom. The photo below is of distribution in Dem. Rep. Congo.

Charity 1139084 Annual Report

1/4/2020 to 31/3/2021

In partnership with the Trinitarian Bible Society (TBS), work has continued throughout the year on the translation of the Chichewa Bible with primary reference to the Authorised (King James) Version. The project is being led by the FGEA (Malawi) co-ordinator and supported by local checkers. During 2020 a first edition of the Chichewa New Testament was printed in Blantyre (Malawi) and distributed in Malawi and Zambia. Another print run was carried out in the USA by another organisation in agreement with TBS. Excellent progress has been made with the Chichewa Old Testament, which has now progressed as far as Song of Solomon. A draft of the entire Bible is expected (DV) by mid2022.

During the period, FGEA and TBS also continued work in Zambia on the Bemba New Testament, led by the FGEA (Zambia) co-ordinator. This work has progressed to the completion of John, Matthew and Mark. The Bemba Gospel according to John has been typeset and is being proof-read.

The Free Grace Evangelistic Association most gratefully acknowledges the grants provided by the TBS, Bible Spreading Union and other private grants:

1880 English Bibles 3910 Chichewa New Testaments 1249 English scripture posters 1640 English booklets 41239 Scripture calendars in English, French, Portuguese, Ndebele, Shona and Xhosa.

These grants were sent to Africa and Asia at the request of the Free Grace Evangelistic Association, and they were distributed through FGEA representatives and contacts. The Bible Spreading Union has also financially supported the purchase of French Bibles for Ivory Coast. These represent a very significant assistance to the work of FGEA. The Association has committed significant funding to the distribution and organisation of meetings, as many of the locations where Bibles are most needed are those places that are remote from big cities.

Photo below: Distribution of the new TBS Chichewa NT at a church in Malawi.

Charity 1139084 Annual Report

1/4/2020 to 31/3/2021

Section D Achievements and performance

Summary of the main achievements of the charity during the year

The Trustees must record that the Association is dependent upon the gracious hand of God to supply all our needs, both spiritual and material. The Lord has been gracious and merciful in answer to prayer, when the charity has been hard pressed by the many genuine and urgent needs before us. During the period 2020/21, there have been many unexpected challenges especially associated with the COVID-19 pandemic. However, the Lord has graciously sustained us and opened new doors or ways of working. In particular, the Association has adapted through doing much more work via the internet, including holding meetings, Bible Studies and building relationships with the FGEA Co-ordinators and Representatives overseas. The development of the organisation and the sharing of responsibilities amongst Trustees and other members in 2019/20 has been of great benefit in addressing the unexpected challenges of the COVID-19 pandemic and the incident in eastern Dem. Rep. Congo.

The following is a summary of the quantity of Bibles and literature that has been provided for free distribution during the reporting period through the charity’s income. This includes Bibles and books that are either on order, in transit or being printed at 31 March 2021, but have been fully paid for (as per the financial accounts). The figures in brackets give the numbers in the previous year. The totals are then categorised according to language. It is our prayer that the Lord would bless the word distributed. Although a comparison of totals is given, these are only a very rough guide. This is because in some languages (especially for Bibles), unit costs are much greater than others. Depending on where the Bibles and literature are most needed, transport costs may also be significant within the country of distribution. We are thankful to the Lord that disruption to the distribution due to the COVID-19 pandemic has been relatively small.

A total of 2206 Bibles (2020: 3992 Bibles) 780 Telugu 450 Swahili 572 English 262 Bemba 59 Burmese 48 French 35 Tshiluba

A total of 309 French Gospels and 40 Telugu NTs (2020: 162 Gospels and 1 NT) 15 Scripture Calendars and 80 Posters (English) (2020: 150 calendars)

Charity 1139084 Annual Report

1/4/2020 to 31/3/2021

Section D Achievements and erformance p

A total of 1502 books (2020: 2322 books) 1000 Swahili 502 French

A total of 1059 booklets (2020: 2344 booklets) 527 English 500 Swahili 32 French

Zero second-hand literature was shipped due to changes in the practicality of shipping and the absence of any overseas visits. (2020: 95 kg)

Free Grace Evangelistic Association only distributes Authorised (King James) Version (KJV) Bibles in English; and in other languages those available versions that are closest to the text and principles upon which the KJV was translated. Christian literature must also be consistent with the doctrinal position adopted by the Association.

A substantial proportion of the charity’s funds have been expended on orphanage work. As in previous years, regular grants have continued to support 56 orphans in India, on average amounting to £1500 per month. We are very thankful to the brethren for the work carried out in India. Additional grants have been provided to cover the additional food costs during the long school closures and the purchase of facemasks and hand sanitizer during the pandemic lockdown. The new orphanage building has once more proved a great favour during the year.

FGEA co-ordinators have organised meetings for distribution of Bibles and literature, which have been funded by FGEA and other granting organisations (principally supply of Bibles from TBS). These have been held in Malawi, Zambia, Zimbabwe and Dem. Rep. Congo. In addition, many other distributions have been made in smaller gatherings or church visits. These have been possible within their own countries, for which we are thankful.

Charity 1139084 Annual Report

1/4/2020 to 31/3/2021

Section D Achievements and erformance p

As a result of COVID restrictions no open meetings have been held in UK, except for an on-line meeting broadcast via YouTube. This was held following a remotely held Annual General Meeting via Zoom in October 2020. Further details on the work of FGEA are given on the charity’s website www.freegrace-ea.org .

Many individuals have kindly given of their time and resources freely in support of the Free Grace Evangelistic Association. This is most gratefully appreciated. We would give our profound thanks to the officers and members of the overseas’ FGEA associations and representatives for all their labours. Serious Incident in Eastern Dem. Rep. Congo

During the first 10 months of the financial year, monthly support was provided for the care of 33 orphans at Fizi in the eastern part of Dem. Rep. Congo, and an associated school for local children. Funding has been through “Association Libre Evangelique de Grace” (ALEG) registered in Bukavu, Eastern DRC. However, very sadly a serious incident was identified and immediately reported to the Charity commission on 24 February 2021 and all funding suspended pending a detailed investigation. The situation in Eastern Dem. Rep. Congo had been deteriorating for some months. As well as the well-publicized murder of the Italian Ambassador near Goma, Médecins Sans Frontières (MSF) had to withdraw from Baraka in Fizi Territory because of violent attacks and threats. At the same time, the health of the DRC FGEA Co-ordinator had been worsening. Temporary allowance had been granted for delays and quality of reporting due to the Co-ordinator’s severe health problems and deteriorating eyesight, as well as disruption due to COVID restrictions and flood damage closing the highway from Fizi territory to Uvira. Nevertheless, at the end of December 2020 a warning had to be given that receipts were required before further funds could be sent. However, in February 2021 the International Co-ordinator was alerted to the seriousness of the situation, when it was discovered that the DRC FGEA Co-ordinator’s phone was being controlled by an unknown person and there were reports of threats of violence. In response, the Trustees immediately suspended funding to ALEG, filed a Report of a Serious Incident (RSI) to the Charity Commission, and initiated a detailed investigation. The detailed investigation (led by the Chairman and supported by the International Co-ordinator, the Treasurer and the FGEA Regional Co-ordinator in Zambia) found clear evidence that control of ALEG had been illegally seized by those unknown to FGEA, including control of the ALEG bank account. The Deputy Co-ordinator had been driven out against his will and threatened. Whilst there was evidence that the majority of recent grants to ALEG had been used for the orphanage at Fizi, the detailed investigation found that approximately $5000 (~£3700) could not be fully accounted for; the primary reason was that a number of expenditure reports were strongly suspected to be inaccurate or falsified. When challenged by FGEA via a formal letter, no meaningful response was received from the committee of ALEG, which appeared no longer to be functioning in a legitimate manner. Consequently, it was concluded that it would be illegal for FGEA to send further funds to ALEG, as there was a high probability that a proportion of any future funds sent would be used for illegal purposes in the DRC. As a result, all connection with ALEG was dissolved by the FGEA Trustees. The Trustees (with support from the Safeguarding Officer) had to take the decision with great sadness to cease all funding permanently.

Charity 1139084 Annual Report

1/4/2020 to 31/3/2021

Section D Achievements and erformance p

Subsequent information received from DRC indicated that ALEG and the Fizi orphan centre had in fact been taken over by a rebel organisation that was known for acts of violence and intimidation in that part of DRC. This further information was reported to the Charity Commission immediately. Checks on the UK Financial Sanctions List and the schedule of proscribed terrorist organisations were made, but none of the names known to the Trustees were listed.

This is very sad, but we believe that all things (both joys and trials) are in the Lord’s hands, and that “all things work together for good to them that love God, to them who are the called according to his purpose.” (Romans 8 v 28) We must commit in prayer the children and those faithful brethren whose lives are in danger into the hand of the Lord.

The incident (Ref 10976) was closed by the Charity Commission on 10 May 2021, in stating: “Based on the information you have provided, which we assume is a full and frank disclosure of the relevant facts, you have assured us that the trustees are dealing with the matter appropriately and responsibly. In reaching this decision we note that you have now stopped working with, or funding, ALEG.”

In our longer-term response, the Trustees are working with overseas coordinators and representatives to put additional safeguards in place in respect of financial and governance controls. This is including a fundamental review of the system of overseas “branches” to recognise more clearly their status as overseas partner organisations, taking into account relevant regulatory guidance published by the Charity Commission. A new registration and partner organisation is also being established in Lubumbashi in Southern DRC with those brethren who were entirely unconnected with the incident in Eastern DRC. These improvements will be implemented, God willing, in the period 2021/22.

Section E Financial review

As a relatively new charity, with requests for assistance that greatly exceed income, Brief statement of the policy is not to build up long-term reserves at this time, but to use incoming the charity’s policy funds within a period of a few months. This position will be reviewed by the on reserves Trustees should a very large donation be received in the future. Details of any funds No funds are in deficit. materially in deficit

Charity 1139084 Annual Report

1/4/2020 to 31/3/2021

Further financial A summary of the Association’s income and expenditure is presented in the review details Receipts and Payments Accounts. Total income for the year 2020/21 was £111,306, which is significantly highly than the £80,793 in the previous year (2019/2020). Expenditure was also higher at £99,847 compared to £89,411 in year 2020/21. The main reason for the difference is the £35,559 received in the COVID Relief Fund, which is a Restricted fund. During the financial year, £32,142 of the COVID Relief Fund was used for grants in Africa and Asia. The charity’s income has been directed towards supporting the key objectives, namely free distribution of Bibles and Christian literature, teaching sound Christian doctrine, and support for orphans and poor children. Regular testimonies have been received from Africa and Asia expressing appreciation from many beneficiaries. Renewed testimonies have been received from pastors and churches who have been given Bibles and books or recorded Bible Studies, that otherwise they could not have obtained, which by God’s grace are helping them much in the ministry and churches. Testimonies have also been received from the orphans supported by FGEA, that the assistance has greatly helped these poor children to be fed, clothed, and cared for in a loving environment and to be prepared for adult life in their communities. The majority of the charity’s income is from individuals and other organisations (principally churches) giving donations or taking collections on behalf of the Free Grace Evangelistic Association. A sizeable income is also received from Gift Aid tax rebates. The facility for making on-line donations through the UK charity “Stewardship” has grown very considerably this year due to the COVID relief appeal and due to structural changes arising from the pandemic. However, it must be stressed that much of the funds received are largely through one-off donations and grants, rather than regular income, and the funds currently held by the charity are mostly allocated for forthcoming expenditure on Bibles, literature, or orphans. Therefore, the Trustees’ current policy is not to extend the humanitarian work of the Association any further at this time. In light of this funding situation the Trustees have continued to implement a system of contingency allocations and a monthly buffer allocation for the orphan support, so that if donations were lower during a given month spare funds would still be available.

During the period 2020/21 the major review of the financial management arrangements has been implemented. A particular development has been the formation of the Overseas Operations Sub-Group (consisting of Chairman, International Director and Treasurer) to review funding and decide on grants to be made, subject to certain financial authority limits. This has been of particular benefit in an effective response to the COVID-19 pandemic and the incident in eastern Dem. Rep. Congo. Indeed, it was the increased oversight and multiple contacts in the system of managing grants that quickly identified the problems in Eastern Dem. Rep. Congo before serious loss occurred.

In accordance with Charity Commission requirements, Trustee expenses have been included explicitly in the accounts. These expenses amounted to £95 for the Secretary to reimburse postage costs, and £177 to the Treasurer to reimburse licence costs in support of on-line video presentations of the Association’s work during the period that open meetings could not be held physically.

Section F Other optional information

Whilst direct bank charges for international payments are identified in the Accounts, other charges are included within single international payments (e.g. exchange rates, foreign bank fees, transfer charges).

Some of the variation from one year to another in the accounts is due to major expenditure (e.g. monthly orphan grants) that falls either just before or just after the end of the financial year.

Charity 1139084 Annual Report

1/4/2020 to 31/3/2021

Section G Declaration

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

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) Dr Ian Anthony Sadler Mr Paul Timothy Austen Position Chairman Secretary

Date 23 August 2021

Charity 1139084 Annual Report

1/4/2020 to 31/3/2021

----- Start of picture text -----
Charity Name No
Free Grace Evangelistic Association 1139084
Receipts and payments accounts CC16a
For the period Period start date Period end date
To
from 01 April 2020 31 March 2021
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----- Start of picture text -----
Section A Receipts and payments
Restricted
Unrestricted Endowment
funds Total funds Last year
funds funds
(COVID Relief)
to the nearest £ to the nearest £ to the nearest £ to the nearest £ to the nearest £
A1 Receipts
Membership Subscriptions 410 - - 410 585
Donations, grants & collections from individuals and organisations 48,766 14,019 - 62,784 56,587
Online donations received via Stewardship 14,626 20,823 - 35,449 9,079
HMRC Gift Aid Tax Rebates 7,717 718 - 8,434 9,804
Payment received for refunds, services or literature supplied 3,937 - - 3,937 4,605
Legacies - - - 117
Bank interest 1 - - 1 16
Sub total (Gross income for AR) 75,456 35,559 - 111,015 80,793
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----- Start of picture text -----
A2 Asset and investment sales, (see table).
None - - -
- - - - -
Sub total - - - - -
Total receipts 75,456 35,559 - 111,015 80,793
A3 Payments
Direct purchase and supply of Bibles and Christian literature 2,798 - - 2,798 6,228
Grants to FGEA (India) 19,739 4,783 - 24,522 9,115
Grants to FGEA (Congo) 32,803 - - 32,803 41,177
Grant to FGEA (Zambia) 4,336 - - 4,336 2,589
Grants to FGEA(Zimbabwe) 624 17,856 - 18,480 281
Grants to FGEA(Malawi) 6,534 500 - 7,034 9,850
Grants to Salem Gospel Outreach (India) - - 18,588
Payments to FGEA representatives (expenses) - - - 86
Payments to FGEA Trustees (expenses) 272 - - 272 736
Publicity, meetings and administration 219 - - 219 230
UK Bank charges (international payments) 380 - - 380 531
Other Humanitarian Aid - 9,004 - 9,004 -
Sub total 67,705 32,142 - 99,847 89,411
A4 Asset and investment purchases, (see table)
None - - - -
- - - -
Sub total - - - - [ - ]
Total payments 67,705 32,142 - 99,847 89,411
Net of receipts/(payments) 7,751 3,417 - 11,168 - 8,618
A5 Transfers between funds - - - -
A6 Cash funds last year end 4,261 - - 4,261 4,261
Cash funds this year end 12,012 3,417 - 15,429 - 4,357
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Free Grace Evangelistic Association

2021

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

Categories Signed by one or two trustees on behalf of all the trustees B1 Cash funds B2 Other monetary assets B5 Liabilities B3 Investment assets B4 Assets retained for the charity’s own use	Active Saver (Barclays Bank) Signature Current Account (Barclays Bank) Details Cheques/Cash not cleared at 31/3/20 Details *Total cash funds* (agree balances with receipts and payments account(s)) Bibles and literature Details None Details None Details Stock of Bibles and Christian literature	Unrestricted funds Restricted funds to nearest £ to nearest £ 12,012 - 3,417 - 12,012 3,417 OK OK Unrestricted funds Restricted funds to nearest £ to nearest £ 6 - - - - - Fund to which asset belongs Cost (optional) - - - Fund to which asset belongs Cost (optional) Unrestricted 6 Fund to which liability relates Amount due (optional) - - - Print Name Dr I A Sadler (Chairman) Mr J De Vogel (Treasurer)	Endowment funds to nearest £ -
			-
			OK
			Endowment funds to nearest £ - - - Current value (optional) - - - Current value (optional) 6 When due (optional) Date of approval 23-Aug-21 23-Aug-21

Free Grace Evangelistic Association

2021

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/ Charity Name members of Free Grace Evangelistic Association

On accounts for the year 31[st] March 2021 Charity no 1139084 ended (if any) Set out on pages 1 and 2 (remember to include the page numbers of additional sheets)

Respective The charity's trustees are responsible for the preparation of the accounts.
responsibilities of The charity’s trustees consider that an audit is not required for this year
trustees and examiner 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 examiner’s statement by the 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 I have completed my examination. I confirm that no material matters have examiner's statement come to my attention in connection with the examination which give me cause to believe that in, any material respect:

the accounting records were not kept in accordance with section 130 of the Charities Act; or

the accounts did not accord with the accounting records; or
the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.

Signed:[Alex Tebbitt ] Date: 30.8.21 Name: Alex Tebbitt Relevant professional None – not required for this independent examination. qualification(s) or body (if any):

Address: 12 Chapel Street, Derry Hill, Calne, Wiltshire, SN11 9JT

IER Charity 1139084

Section B Disclosure

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

IER Charity 1139084