2025-03-31-accounts - Free Grace Evangelistic Association

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Trustees' Annual Report for the period

From	Period start date Day 1 Month April	Year 2024	To	Period end date Day 31 Month March	Year 2025

Section A Reference and administration details

Charity name Free Grace Evangelistic Association

Other names charity is known by	Other names charity is known by	Other names charity is known by	Other names charity is known by	Other names charity is known by N/A
Registered charity number (if any) Charity's principal address			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	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
1 Dr I A Sadler	1 Dr I A Sadler	Chairman			Fullyear	N/A
2 Mr P T Austen	2 Mr P T Austen	Secretary			Fullyear	N/A
3 Mr J W De Vo	3 Mr J W De Vogel	Treasurer			Fullyear	N/A
4 Mr D Kinderman	4 Mr D Kinderman	International Co-ordinator	International Co-ordinator	International Co-ordinator	Full year	N/A
5 Mrs C L Kent	5 Mrs C L Kent	SafeguardingOfficer			Fullyear	N/A
6 Mr J Saunders	6 Mr J Saunders				Fullyear	N/A
7 Mr J B Hart	7 Mr J B Hart				Fullyear	N/A
8 Mr M J Aston	8 Mr M J Aston				Fullyear	N/A
9 Mrs J C Krol	9 Mrs J C Krol				Fullyear	N/A
10 Mrs K J Pocock	10 Mrs K J Pocock				Fullyear	N/A

Names of the charity trustees who manage the charity

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

1/4/2024 to 31/3/2025

Section B Structure, governance and management

Description of the charity’s trusts

Type of governing document

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. These have been kept under review during the year. At the October 2024 Annual General Meeting (AGM) an updated set of bye-laws were approved to implement the latest guidance from the Charity Commission on refusal of donations, where there are reasonable grounds to believe they may have come from illegal or sanctioned sources, or for which illegal or detrimental conditions have been attached.

During the reporting year, the Association registered with the charity regulator in the Netherlands for fundraising purposes. As part of this, a Forward Plan for the work of FGEA was produced. It is planned to develop contacts in the Netherlands during 2025, God willing.

The agreed policy for meeting ein(ey the charitable objects is to gei 8 make grants to locally based >> ; == wi Partner Associations in Africa and Asia, that are linked via partnership agreements and a common Declaration of Faith to the UK charity. Grants a - Lee “AE are also made to appointed \e nage 7. = J FGEA trusted contacts or other Representatives, = ! IS) et?Cae a) wt SI 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 Co-ordinator, Treasurer and another Trustee (Mrs K Pocock) who assists the Treasurer. The Sub-Group decisions and discussions are reported back to the Management Committee. The arrangement was first set up in 2020, and throughout this reporting period it has continued to be effective, with an additional Trustee joining the Sub-Group.

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. During the

Charity 1139084 Annual Report

1/4/2024 to 31/3/2025

reporting year foreign visits were made by Trustees on behalf of the Association to Malawi, Burundi, Kenya and Ivory Coast. (Note: A further visit to Cameroon took place in June 2025)

Regular contact is maintained by use of remote communication (messaging, audio/video calls) via the internet, which is now generally available to the Association’s representatives abroad.

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. The Trustees have sought to arrange in-person meetings and visits to churches in addition to the use of the FGEA website and a Facebook page. Meetings have been held in England, Wales, Northern Ireland and the Republic of Ireland, with meetings also planned in the USA and Canada in 2025. 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.

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 orphaned children in an orphanage in India. As of July 2025, the number cared for is 55 orphans (30 boys and 25 girls).

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Charity 1139084 Annual Report

1/4/2024 to 31/3/2025

Meetings and seminars for teaching and distribution of the scriptures, mostly led by overseas Co-ordinators and Representatives.
Issuing of newsletters and updates has continued in the UK to increase awareness and to raise funds. This now includes a printed colour newsletter issued every 6 months. The Website and Facebook page continue to advertise more widely the Association’s work. In-person Open Meetings and deputation style meetings have taken place in multiple parts of England. A series of meetings was held in Wales, Northern Ireland and the Republic of Ireland in March 2025.
Grants have been requested from other charities to send Bibles and literature directly to trusted contacts in Africa and Asia.

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 its work with Partner Associations.

The Association’s financial operations and controls are subject to a detailed review by the Bank for compliance with financial duties relating to sanctions and money laundering. The most recent was in April/May 2025, which was successfully completed. It is evident that this type of review will be a regular activity, and therefore the active maintenance of robust financial procedures (especially relating to overseas transactions) is necessary to retain banking facilities in the present climate.

Additional details of objectives and activities

In March 2025, the orphanage run by our partner association in India was inspected by government officials as part of the FCRA registration. The inspectors highly commended the work at the orphanage regarding it as exemplary in respect of care, safeguarding and financial record keeping; so much so that Pastor Joseph was invited to accompany the inspectors on several other visits to explain how Providence Children’s Home met the standards. We are thankful for the faithfulness of Pastor Joseph and the brethren, and for the favour given with the officials who represent the New Delhi national government.

However, the government inspectors determined that the current orphanage building at Ponnur did not meet a new requirement for orphanages in India that will forbid boys and girls from residing in the same building. They therefore gave formal notice that towards the end of this year, the boys and girls must be housed in different buildings a minimum of 900 metres apart. Therefore, Pastor Joseph (on behalf of FGEA India) put together a series of outline options with recommendations, which the FGEA Trustees considered prayerfully and in detail. The proposal that was accepted, subject to the provision of sufficient funding, was to build a new orphanage building for the boys in an adjacent village (Nidubrolu, about a mile away from the current orphanage building in the town of

Charity 1139084 Annual Report

1/4/2024 to 31/3/2025

Ponnur). This is the location where the orphanage work first began, and so the neighbourhood is sympathetic to this work done in the service of the Lord. The estimated cost is approximately £35,000. The Trustees launched an appeal for funds in May 2025, and in the Lord’s providence these funds have been raised. However, as the appeal was launched after the end of the 2024/2025 financial reporting period, this will appear in report and accounts for next year, God willing.

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 well as a number of reprints of children’s books written by the late Mr Ramsbottom, “Bible Doctrines Simply Explained” has also been reprinted in various languages, including for first time in Urdu. A partnership with Roundwood Trust has also been mutually beneficial in sharing print runs of Swahili editions produced in Kenya. During the year, children’s scripture colouring books were also printed for the first time and distributed with colouring crayons in Ivory Coast (French) and Zimbabwe (English). We thank Pathway to Life in the Republic of Ireland for their assistance and permission to print this literature.

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 in the final stages of detailed proofreading by both the original FGEA translators/reviewers and also an independent reviewer nominated by TBS. This exercise has proved more challenging than originally envisaged, but it is hoped that the final text of the TBS Chichewa Bible will be completed and approved later in 2025. During the period, FGEA and TBS also continued work in Zambia on the Bemba New Testament, led by the FGEA (Zambia) co-ordinator. A draft translation of the entire New Testament is complete and is currently undergoing review by both FGEA and TBS nominated reviewers. Work has also started on the translation of Genesis and the Psalms.

The Free Grace Evangelistic Association most gratefully acknowledges the grants provided principally by the TBS:

4302 English Bibles 1 Hebrew/Greek Bible 8487 Chichewa New Testaments 6234 French New Testaments 10 English New Testaments 1241 French booklets 719 English booklets 840 Scripture posters 23925 Scripture calendars in English, French, Ndebele, Shona and Xhosa.

It is particularly noted that a grant of 50000 French NTs and 5000 French “The Lord Gave the Word” booklets was agreed by TBS in 2025, supported by funding from the Dutch sister organisation Gereformeerde Bijbelstichting (GBS). The above total includes the initial parts of the grant, which are continuing into the 2025/6 reporting year.

Charity 1139084 Annual Report

1/4/2024 to 31/3/2025

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. These represent very significant assistance to the work of FGEA.

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 2024/25, there have continued to be many unexpected challenges and unrest in certain countries where FGEA is working. However, the Lord has graciously sustained us and watched over the brethren in their pathway of tribulation and danger.

Recent years have seen an increase in our Representatives, with appointments in Ivory Coast (for French speaking West Africa), Burundi and Kenya. In early 2024 a Representative was also formally appointed

in Cameroon. Additional contacts have been made in parts of Asia, and in Africa, (for example, Tanzania and Mozambique).

The Chairman was able to visit Burundi and Kenya in May 2024 and Ivory Coast in November 2024 to help further build relationships in these relatively new areas. In June 2024, Mr Kinderman (International Co-ordinator), Mr Johannes De Vogel (Treasurer) and Mrs Jackelyn Krol (Trustee from Canada) made a joint visit to Malawi, where they were met by Representatives from Malawi, Zimbabwe and Dem Rep Congo. In October 2024, our co-ordinator Pastor Joseph from India was able to visit the UK and was a guest speaker at the Annual General Meeting, which allowed him to speak with Trustees and members about the work of the orphanage. More recently in June 2025, the International Co-ordinator and the two Regional Co-ordinators (from Ivory Coast and Zambia) were able to meet in Cameroon with the local FGEA representatives there. It was with much thankfulness to the Lord, that all of these visits were successful by the grace of God. They are an important step in building relationships with the FGEA Coordinators and Representatives overseas and gaining improved mutual understanding.

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

Charity 1139084 Annual Report

1/4/2024 to 31/3/2025

Section D Achievements and performance

being printed as of 31 March 2025, 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 be significant within the country of distribution. It should also be noted that these figures do not include the scriptures and literature funded by a large donation from Bethlehem’s Well Mission Society in April 2025, as they just fall outside the reporting period.

In 2024/5 there was a large need for teaching literature on the scriptures and sound doctrine, as well as for children’s literature, to support many local meetings and conferences. This is reflected in the totals below.

A total of 2468 Bibles (2024: 3042 Bibles) 538 Chichewa 501 English 415 Telugu 308 Urdu 198 Kirundi 197 Swahili 151 Burmese 108 French 39 Bemba 13 Lingala

A total of 1200 NTs (2024: 1505 NTs) 1000 French 200 Telugu

A total of 16436 books/booklets (2024: 3960 books/booklets) 7616 French 4200 English 2120 Swahili 1500 Chichewa 1000 Urdu

Due to greatly increased shipping costs and limited access to Mail Bag routes, second hand literature is no longer being shipped. Rather, the focus is on printing literature locally in Africa and Asia, or shipping scriptures and literature via Trinitarian Bible Society who have access to commercial shipping rates.

Charity 1139084 Annual Report

1/4/2024 to 31/3/2025

Section D Achievements and performance

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 orphans in India (currently 55 orphans), on average amounting to about £2100 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 school holidays and for the new school year equipment. Some funds have also been provided for maintenance work in the orphanage.

FGEA co-ordinators and representatives have organised many meetings for distribution of Bibles and literature, which have been funded by FGEA and other granting organisations (principally supply of Bibles and New Testaments from TBS).

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.

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 funds the charity’s policy within a period of a few months. This position will be reviewed by the Trustees should on reserves a very large donation be received in the future. Details of any funds No funds are in deficit. materially in deficit Further financial A summary of the Association’s income and expenditure is presented in the Receipts review details and Payments Accounts. Total income for the year 2024/25 was £77590, which is lower than the £94964 in the previous year. The main reason for the difference is that a large grant from Canada from Bethlehem’s Well Mission Society was received in April 2025, whereas the previous grant was received in March 2024, so that both

Charity 1139084 Annual Report

1/4/2024 to 31/3/2025

grants fell just outside of the 2024/25 reporting period. However, expenditure was similar in at £90558 in 2024/25 compared to £89981 in year 2023/24.

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 in India. Regular testimonies have been received from Africa and Asia expressing appreciation from many beneficiaries. Testimonies continue to be received from pastors and churches who have been given Bibles and books, 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 continued to provide significant funds, being 23% higher than the last annual period.

However, it must be stressed that much of the funds received are largely through one-off A A Fe ET “4 donations and grants, rather than regular income, and the funds held by the charity are mostly allocated for forthcoming expenditure on Bibles, literature, - or orphans. Therefore, the is a , 3 q = ~ fi \ me 2 i - se da) : Trustees’ current policy is not to extend the humanitarian work of the Association any further at this time. In light of this funding i ; aa situation the Trustees have continued to implement a system of contingency allocations, so that if donations were lower during a given month spare funds would still be available. No expenses were paid directly to Trustees in 2024/25, although costs of local travel, food and accommodation for Trustees during overseas visits were funded as part of the overall mission costs.

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 that falls either just before or just after the end of the financial year.

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

1 September 2025

Charity 1139084 Annual Report

1/4/2024 to 31/3/2025

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 2024 31 March 2025 a ~~oe~~ 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 650.00 0.00 650.00 470.00 Donations, grants & collections from individuals and organisations 50331.62 0.00 50331.62 71380.60 Online donations received via Stewardship 20327.31 0.00 20327.31 16463.86 HMRC Gift Aid Tax Rebates 6281.09 0.00 6281.09 4813.67 Payment received for refunds, services or literature supplied 0.00 0.00 0.00 1835.59 Legacies 0.00 0.00 0.00 0.00 Bank interest 0.00 0.00 0.00 0.00 ~~——~~ Sub total (Gross income for AR) 77590.02 ~~=~~ 0.00 0.00 77590.02 94963.72 ~~>= == =~~ A2 Asset and investment sales, (see table). None 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Sub total 0.00 0.00 0.00 0.00 0.00 ~~—————~~ Total receipts 77590.02 0.00 0.00 77590.02 94963.72 A3 Payments Direct purchase and supply of Bibles and Christian literature 5766.45 5766.45 11964.88 Grants to FGEA (India) 26827.48 26827.48 27348.96 Grants to FGEA (Congo) 3381.45 3381.45 3864.24 Grant to FGEA (Zambia) 13336.00 13336.00 10509.49 Grants to FGEA (Zimbabwe) 3285.12 3285.12 1034.71 Grants to FGEA (Malawi) 11688.00 11688.00 11551.00 Payments to FGEA Trustees (expenses) 0.00 0.00 437.65 Publicity, meetings and administration 1340.75 1340.75 682.85 UK Bank charges (international payments) 755.00 755.00 611.75 Grants to FGEA (Burundi) 3511.04 3511.04 4966.57 Grants to Ivory Coast 6774.92 6774.92 7779.75 Grants to Kenya 3282.40 3282.40 2484.15 Grants to Philippines 1772.51 1772.51 0.00 Grants to Cameroon 3780.00 3780.00 600.00 Other grants 5056.60 5056.60 6144.60 Sub total 90557.72 0.00 0.00 90557.72 89980.60 ~~————~~ A4 Asset and investment purchases, (see table) None 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Sub total 0.00 0.00 0.00 0.00 0.00 ~~—————~~ Total payments 90557.72 0.00 0.00 90557.72 89980.60 Net of receipts/(payments) -12967.70 0.00 0.00 -12967.70 4983.12 A5 Transfers between funds 0.00 0.00 0.00 A6 Cash funds last year end 20492.07 0.00 20492.07 15508.95 Cash funds this year end_ ~~===~~ 7524.37 0.00 0.00 ~~>>~~ 7524.37 20492.07

Free Grace Evangelistic Association

2025

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

Categories B1 Cash funds B2 Other monetary assets B3 Investment assets

B4 Assets retained for the charity’s own use

B5 Liabilities

Signed by one or two trustees on behalf of all the trustees

Active Saver (Barclays Bank) Signature Current Account (Barclays Bank) Details Cheques / Cash in Hand Details *Total cash funds* (agree balances with receipts and payments account(s)) None Details None Details None Details Projector	Unrestricted funds Restricted funds to nearest £ to nearest £ 7,524.37 - 0.00 0.00 7,524.37 - OK OK Unrestricted funds Restricted funds to nearest £ to nearest £ - - - - - Fund to which asset belongs Cost (optional) - - - Fund to which asset belongs Cost (optional) Unrestricted 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)


		When due (optional)



		Date of approval
	Dr I A Sadler (Chairman)	1/9/25
	Mr J De Vogel (Treasurer)	1/9/25

Free Grace Evangelistic Association

2025

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 ~~a Po~~ On accounts for the year 31[st] March 2025 Charity no 1139084 ended (if any) ~~eeeee eee~~ Set out on pages 1 and 2 (remember to include the page numbers of additional sheets) ~~PO~~ 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: 22.07.2025 ~~a~~ Name: Alex Tebbitt ~~Cn~~ Relevant professional None – not required for this independent examination. qualification(s) or body (if any): ~~a~~ Address: 12 Chapel Street, Derry Hill, Calne, Wiltshire, SN11 9JT ~~CC~~

IER Charity 1139084

Section B Disclosure

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

IER Charity 1139084