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2022-03-31-accounts

Tr�s�ees� Ann�al Repor� for �he period

From 1[s�] April 2021 To 31[s�] March 2022

Chari�� name: Transi�ion Ba�h Limi�ed Chari�� regis�ra�ion n�mber: 1139853

Objec�i�es and Ac�i�i�ies

SORP
reference
S�mmar� of �he p�rposes of
�he chari�� as se� o�� in i�s
go�erning doc�men�
Para 1.17 The promo�ion of s�s�ainable de�elopmen�,
conser�a�ion, pro�ec�ion and impro�emen� of �he
na��ral en�ironmen� for p�blic benefi�, and �o
ed�ca�e �he p�blic
S�mmar� of �he main
ac�i�i�ies in rela�ion �o �hose
p�rposes for �he p�blic
benefi�, in par�ic�lar, �he
ac�i�i�ies, projec�s or
ser�ices iden�ified in �he
acco�n�s.
Para 1.17
and 1.19
Transi�ion Ba�h�s Energ� Sparks projec�
���.energ�sparks.�k offers an online energ�
anal�sis �ool and energ� ed�ca�ion programme
specificall� designed �o help schools red�ce �heir
elec�rici�� and gas �sage. The projec� became a
separa�e chari�� las� �ear and con�in�es �o do
�ell, s�ppor�ing o�er 500 schools and 200,000
school p�pils; i� aims �o s�ppor� 1000 schools
and 400,000 school p�pils b� �he end of �he
2022-2023 academic �ear. Transi�ion Ba�h
con�in�es �o �ork �i�h Energ� Sparks.
The Food Gro�p con�in�ed par�icipa�ion in
CropDrop, an ac�i�i�� ini�ia�ed in 2020. The Food
Gro�p con�enor also con�in�ed �he coordina�ion
of Ba�h Area Gro�ers, main�aining a shared
p�blic face for �he man� comm�ni�� gro�ing
projec�s in Ba�h. The comm�ni�� N���er�, plan�ed
in 2011, is an ongoing projec�.
We re-la�nched Transi�ion Ba�h in No�ember
2021 �i�h a mee�ing of o�er 40 people.
We crea�ed and ran fo�r pilo� gro�ps �i�h 24
people for Eco Toge�her, a ne�, simple s�r�c��red
programme of 5 sessions �o help people �ake
clima�e ac�ion.
We se� �p �he Lo�e Li�eable �ebsi�e �o genera�e
s�ppor� for �he Li�eable Neighbo�rhoods
cons�l�a�ion, genera�ing se�eral h�ndred �isi�s.
S�a�emen� confirming
�he�her �he �r�s�ees ha�e
had regard �o �he g�idance
iss�ed b� �he Chari��
Commission on p�blic
benefi�
Para 1.18 The Tr�s�ees ha�e complied �i�h �heir d��� �o
ha�e d�e regard �o �he commission's p�blic
benefi� g�idance

Achie�emen�s and Performance

SORP
reference
S�mmar� of �he main
achie�emen�s of �he chari��,
iden�if�ing �he difference �he
chari���s �ork has made �o
�he circ�ms�ances of i�s
beneficiaries and an� �ider
benefi�s �o socie�� as a
�hole.
Para 1.20 In No�ember 2021 Transi�ion Ba�h re-la�nched
�i�h a �ie� �o s�ar�ing ne� projec�s and ge��ing
ne� people in�ol�ed.
40 people a��ended �he re-la�nch mee�ing and
from �ha�, se�eral ne� �ol�n�eers �ere iden�ified.
A ne� projec� �as s�ar�ed, Ec� T�ge�he�.I�
s�ar�s �i�h �he fac� �ha� 84% of people are
concerned abo�� clima�e change b�� man� are
�oo b�s� or �oo o�er�helmed b� i� �o �ake as
m�ch ac�ion as �he� �o�ld like.
Eco Toge�her �mee�s people �here �he� are a�� b�
offering a �ime limi�ed programme of fi�e simple
sessions for small gro�ps of friends or
neighbo�rs. People choose �hich ac�ion �he� �ill
�ake, s�ppor�ed b� �he gro�p, and e�plore �he
po�ers �he� ha�e �o crea�e change. Transi�ion
Ba�h prod�ced all �he ma�erials and s�r�c��re �o
s�ppor� Eco Toge�her, and sec�red a �1000 gran�
from Wesse� Wa�er Fo�nda�ion �o co�er design
and prin�ing cos�s.
The fo�r pilo� gro�ps engaged 24 people and �he
feedback �as e�cellen�, �i�h man� �aking
significan� ac�ions and highl� �al�ing �he s�ppor�
comm�ni�� �he� gained.
In addi�ion �o �his, Transi�ion Ba�h�sL��e
Li�eab�ecampaign pro�ided a one s�op shop
microsi�e for �hose �ishing �o s�ppor� Li�eable
Neighbo�rhoods �hro�gh �he co�ncil�s
cons�l�a�ion. To crea�e �his, Transi�ion Ba�h
engaged �i�h a large n�mber of organisa�ions
across �he ci�� and �he projec� genera�ed se�eral
h�ndred �isi�s and helped ens�re a good
response �o �he Co�ncil cons�l�a�ion.
O�r �ork on local food con�in�ed �i�h aN���e��
P���i�g E�e��and aF��agi�g Wa���hich �ere
bo�h �ell a��ended.
Transi�ion Ba�h, in par�nership �i�h Families
Ac�ing on �he Clima�e Emergenc� (FACE),
ins�iga�ed a Wha�sapp gro�p for local paren�s
�orking �o green �heir schools �Ba�h Area Green
Schools�. Wi�h 14 schools on �he gro�p, i� has
enabled paren�s �o share ideas and prod�ce an

organised response on ma��ers s�ch as air q�ali��. The e-bike loan scheme h��p://ride�o�ork.bike/ con�in�es �o help con�er� people �ho comm��e b� car �o comm��ing b� elec�ric bike on Ba�h�s s�eep hills, red�cing conges�ion, air poll��ion and generall� making cen�ral Ba�h a heal�hier, more s�s�ainable place for o�hers �o li�e and �ork. We �o�ld like �o con�er� �he projec� �o a self-s�s�aining social en�erprise b�� �his �as made diffic�l� b� COVID, b�� �i�h �ork pa��erns no� largel� re��rning �o normal �e hope �o s�ar� �ork on �his idea again in 2022/2023. The projec� con�in�es �o ge� �er� posi�i�e feedback and ebikes p�rchased for comm��ing as a res�l� of �he projec�. We are c�rren�l� emplo�ing a projec� �orker as par� of a modes� gran� applica�ion �ho �ill s�ppor� �he projec� and help �ol�n�eers d�ring 2022 and 2023. The chari�� con�in�es �o commen� on large ne� de�elopmen� planning applica�ions in Ba�h and Nor�h Eas� Somerse�, �r�ing �o ens�re ne� homes in Ba�h are b�il� �o �he highes� s�s�ainabili�� s�andards.We spen� a significan� amo�n� of �ime be��een No�ember 2021 and J�l� 2022 preparing for and appearing a� a P�blic E�amina�ion b� �he Planning Inspec�ora�e of �he �Ba�h Local Plan Par�ial Upda�e�; �e are hopef�l �ha� if accep�ed �his plan �i�h red�ce �he opera�ing CO2 emissions of ne� b�ild homes in B&NES b� 65% in f���re. The �hermal imaging and blo�er door projec�s con�in�ed �o r�n despi�e COVID, �e are e�pec�ing a significan� ramp �p in demand for o�r �hermal imaging camera in 2022/2023 beca�se of �he energ� crisis and concerns o�er clima�e emissions. Energ� Sparks �orked �i�h more �han 70 schools across England and Sco�land s�ppor�ed b� f�nding from �he Depar�men� of B�siness, Energ� and Ind�s�rial S�ra�eg�. A�erage ann�al elec�rici�� cons�mp�ion sa�ings across all ac�i�el� par�icipa�ing schools of 6% �ere recorded, �i�h some schools seeing sa�ings of �p �o 30%. As par� of �he BEIS f�nded programme IPSOS-MORI carried o�� some independen� e�al�a�ion of Energ� Sparks. The� repor�ed �ha� in man� cases, p�pils in eco-cl�bs �sed kno�ledge gained �hro�gh �he Energ� Sparks �ool �o enco�rage energ� sa�ing beha�io�r among o�her p�pils and s�aff. Among p�pils s�r�e�ed for �he e�al�a�ion, 68% repor�ed �he� are doing ne� �hings �o �r� and sa�e energ� and 48% �ere reminding �heir �eachers �o do �he same. Se�eral �eachers and s�aff repor�ed �ha�

p�pil effor�s had s�ccessf�ll� led �o changes in s�aff beha�io�r. The CropDrop projec�, ini�ia�ed b� Transi�ion Ba�h in 2020, con�in�es �o �ork �i�h allo�men� holders and o�her crop gardeners �o dis�rib��e s�rpl�s crops, principall� from allo�men�s, �o local food ki�chens and pan�ries. These crops are �ario�sl� �sed for comm�ni�� meals or for dis�rib��ion �o ho�seholds �ho lack adeq�a�e access �o fresh foods. Ba�h Area Gro�ers is a small ini�ia�i�e enabling co-opera�ion be��een �he �ario�s gro�ing projec�s across �he Ba�h area, and pro�iding a join� p�blic �face� �hro�gh i�s �ebsi�e. The N���er� a� Smallcombe Vale is a projec� r�n in coopera�ion �i�h �he Na�ional Tr�s�. Si�e main�enance res�s largel� �i�h Transi�ion Ba�h, �orking �o NT g�idelines, and an� har�es� of n��s or fr�i� are for comm�ni�� benefi�.

Financial Re�ie�

Financial Re�ie�
Re�ie� of �he chari���s
financial posi�ion a� �he end
of �he period
Para 1.21 The las� ��o �ears ha�e been e�cep�ional � �i�h
one ne� projec� � �he BEIS f�nded Energ�
Sparks projec� � d�arfing all o�her ac�i�i��.
Pa�men� for �he BEIS f�nded projec� is in man�
phases; each phase linked �o specific o��comes.
The Phase 3 e��ension projec� �ill r�n from
Jan�ar� 2021 �o December 2021. This is
c�rren�l� e�pec�ed �o be �he final phase. Al�ho�gh
�he Energ� Sparks projec� has sp�n o�� in�o a
separa�e regis�ered chari��, Transi�ion Ba�h �ill
con�in�e �o be �he main con�rac� holder for �he
con�in�ed f�nding from BEIS, �i�h �he separa�e
Energ� Sparks chari�� �orking as a
s�b-con�rac�or on �he projec�.
S�a�emen� e�plaining �he
polic� for holding reser�es
s�a�ing �h� �he� are held
Para 1.22 Reser�es, �hose f�nds held o��side res�ric�ed
f�nds are �sed �o co�er general r�nning cos�s of
�he chari��: ins�rance, banking and acco�n�ing
cos�s, and some�imes one off e�en�s. The chari��
also �ses �hem �o �op �p gran� f�nding of o�her
projec�s, and pro�ide ma�ch f�nding as and �hen
necessar�.
Amo�n� of reser�es held Para 1.22 �17,339
Reasons for holding �ero
reser�es
Para 1.22 n/a
De�ails of f�nd ma�eriall� in
defici�
Para 1.24 n/a
E�plana�ion of an�
�ncer�ain�ies abo�� �he
chari�� con�in�ing as a going
concern
Para 1.23 n/a

S�r�c��re, Go�ernance and Managemen�

Descrip�ion of chari���s
�r�s�s:
n/a
T�pe of go�erning doc�men�
(�r�s� deed, ro�al char�er)
Para 1.25 Memorand�m and Ar�icles of Associa�ion
Ho� is �he chari��
cons�i���ed?
(e.g �nincorpora�ed
associa�ion, CIO)
Para 1.25 Compan� limi�ed b� g�aran�ee

Tr�s�ee selec�ion me�hods
incl�ding de�ails of an�
cons�i���ional pro�isions e.g.
elec�ion �o pos� or name of
an� person or bod� en�i�led
�o appoin� one or more
�r�s�ees
Para 1.25 A� AGMs

Reference and Adminis�ra�i�e de�ails

Chari�� name Transi�ion Ba�h Limi�ed
O�her name �he chari�� �ses

Regis�ered chari�� n�mber
1139853

Chari���s principal address
24 Cal�on Gardens
Ba�h
BA2 4QG

Names of �he chari�� �r�s�ees �ho manage �he chari��

1
2
3
4
5
Tr�s�ee name Office (if an�) Da�es ac�ed if
no� for �hole
�ear
Name of person (or
bod�) en�i�led �o
appoin� �r�s�ee (if
an�)
Sara Grimes Chair 8.12.21-
31.3.22
Tr�s�ees
Nick Abercrombie Tr�s�ee 13.12.21-
31.3.22
Tr�s�ees
L�n Barham Tr�s�ee Tr�s�ees
Philip Haile Tr�s�ee 17.1.22-
31.3.22
Tr�s�ees
Rod Ne�nham Tr�s�ee 14.2.22-
31.3.22
Tr�s�ees

� Corpora�e �r�s�ees names of �he direc�ors a� �he da�e �he repor� �as appro�ed Direc�or name

n/a

Name of �r�s�ees holding �i�le �o proper�� belonging �o �he chari��

Tr�s�eename Da�es ac�edif no� for �hole �ear
n/a
F�nds held as c�s�odian �r�s�ees on behalf of o�hers F�nds held as c�s�odian �r�s�ees on behalf of o�hers
Descrip�ion of �he asse�s F�nds held for Energ� Sparks
held in �his capaci�� Schools Energ� Projec� (Energ� Sparks B&NES onl�)
�1,126
Name and objec�s of �he Energ� Sparks Schools Energ� Projec� (Energ� Sparks
chari�� on �hose behalf �he B&NES onl�)
asse�s are held and ho� �his
falls �i�hin �he c�s�odian Chari�� n�mber 1189273
chari���s objec�s
De�ails of arrangemen�s for Acco�n�s segrega�ed as a res�ric�ed f�nd
safe c�s�od� and
segrega�ion of s�ch asse�s
from �he chari���s o�n asse�s

Declara�ions

The �r�s�ees declare �ha� �he� ha�e appro�ed �he �r�s�ees� repor� abo�e.

Signed on behalf of �he chari���s �r�s�ees

Signa��re(s)
F�ll name(s) Sara Grimes

Posi�ion (eg Secre�ar�, Chair, e�c)
Chair
Da�e 7 No� 2022

TRANSITION BATH LIMITED

REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED

31st MARCH 2022

Company Registration No. 6898132 Charity Registration No. 1139853

TRANSITION BATH LIMITED

CONTENTS

Description
Officers and Bankers
Trustees' Report
Profit and Loss Account
Balance Sheet and Statement of Trustees’ responsibilities
Notes to the accounts
Page No
1
2
3
4
5 - 7

Page 1

TRANSITION BATH LIMITED

The trustees present their report together with financial statements for the year ended 31st March 2022.

Reference and administrative details

Trustees N Abercrombie Secretary Appointed 8th December 2021 P Andrews Resigned 8th December 2021 L Barham S Grimes Chair Appointed 8th December 2021 P Haile Appointed 17th January 2022 R Newnham Appointed 14th February 2022, resigned 7th June 2022 H Prentice Resigned 8th December 2021 Company Secretary N Abercrombie Registered Office 24 Calton Gardens, Bath, England, BA2 4QG Bankers Co-operative Bank, Skelmersdale, WN8 6GH Accountants Business Control Ltd, Bath BA2 2PP

Governing document

The organisation is a charitable company limited by guarantee, incorporated on 7th May 2009. The affairs of the charitable company are governed by its Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association.

Members of the charitable company guarantee to contribute an amount not exceeding £10 to the assets of the charitable company in the event of winding up. The total number of such guarantees as at 31st March 2022 was 7.

Directors and Trustees

The Directors of the company are its Trustees for the purpose of charity law and throughout this report are collectively referred to as the Trustees. The present membership of the Board of Trustees is listed above. All served throughout the period unless stated otherwise. At each Annual General Meeting one - third of the Trustees, or the number nearest to one - third, must retire. Retiring trustees can offer themselves for re - election by the members.

Risk Management policy

The trustees have a risk management strategy which comprises:

The trustees have examined the major strategic, business and operational risks that the Organisation faces and are satisfied that systems are in place to mitigate these risks.

Page 2

TRANSITION BATH LIMITED

Vision and Aims

The advancement of citizenship or community development

(a) to develop positive, sustainable local communities that are resilient in a world of declining natural resources;

(c) to develop a more localised economy, to collect and develop traditional and modern skills, and to re-establish local resource resilience and biodiversity for the wellbeing of everyone; The prevention of poverty The advancement of education The advancement of human rights and the promotion of equality The advancement or environmental protection or improvement

In shaping these visions and aims, and in planning its activities, the trustees have considered the Charity Commission’s guidance on public benefit, and believe that they are compliant with the guidance.

DIVIDENDS AND TRANSFERS TO RESERVES

The company made a deficit of £320 (March 2021 £5648 - surplus) .

FIXED ASSETS

Fixed assets are summarised in note 6 of these accounts.

TRUSTEES AND THEIR INTERESTS

The Trustees are shown on page 1.

The company is limited by guarantee and has no share capital.

The above report has been prepared in accordance with the provisions in part 15 of the Companies Act 2006.

This report was approved by the Board on 10th October 2022 and signed on its behalf by

Lyn Barham Trustee Dated 10th October 2022

Page 3

TRANSITION BATH LIMITED

INCOME AND EXPENDITURE ACCOUNT AS AT 31st MARCH 2022

Note
2022
£
Income
2
83,006
Cost of generating funds
0
Cost of Charitable activities
83,326
Governance costs
0
Total resources expended
83,326
Incoming resources for the year
4
(320)
Financing Costs / (Income)
5
0
Net incoming resources for the year
(320)
Taxation on profit on ordinary activities
6
0
SURPLUS/(DEFICIT) FOR THE FINANCIAL PERIOD
(320)
Funds carried forward
(320)
Continuing Operations.
All of the company's activities in the above financial period were of continuing operations.
2021
£
50,883
0
45,234
0
45,234
5,648
0
5,648
0
5,648
5,648

Total recognised gains or losses.

The company has no recognised gains or losses other than that stated for the above financial period.

Page 4

TRANSITION BATH LIMITED

BALANCE SHEET AND TRUSTEES RESPONSIBILITIES AS AT 31st MARCH 2022

Note
FIXED ASSETS -
Tangible assets
7
CURRENT ASSETS -
Stock
Debtors
8
Cash at Bank and in hand
LESS CREDITORS:
Amount falling due within one year
9
Loans and Overdrafts
CREDITORS:
Amount falling due after one year
TOTAL NET ASSETS
CAPITAL AND RESERVES
Called up share capital
10
Reserves B/Fwd
Retained profit for year
Total reserves
2022
£
0
0
1,200
28,858
30,058
12,720
0
12,720
0
17,339
0
17,658
(320)
17,338
2021
£
0
0
0
28,275
28,275
10,617
0
10,617
0
17,658
0
12,010
5,648
17,658

Trustee's responsibilities;

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476,

The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of the accounts

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Trustees and signed on behalf of the Board

Lyn Barham Trustee Dated 10th October 2022

Page 5

TRANSITION BATH LIMITED

1. ACCOUNTING POLICES

The financial statements are prepared in accordance with applicable accounting standards. The particular accounting policies adopted by the directors are described below.

Accounting convention

The financial statements have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard 102 section 1A (September 2015).

Tangible fixed assets

Depreciation is provided on cost in equal instalments over the estimated useful lives of the assets. The rates of depreciation are as follows:

Office Equipment 20% per annum on a straight line basis Equipment and other assets 20% per annum on a straight line basis

Leased Assets

Rentals applicable to operating leases where substantially all the benefits and risks remain with the lessors, are charged against profits as incurred. The total finance charges are allocated over the period of the lease in such away as to give a reasonably constant charge on the outstanding liability.

2. INCOME

Income represents the total invoice value. The company is not VAT registered. Grant funding is taken to income when the project comes to fuitition.

3. INFORMATION REGARDING TRUSTEES AND EMPLOYEES

Trustees emoluments

Trustees remuneration for service to the company during the year amounted to £0 (March 2021 £0).

Employees (No.)
Staff costs (excluding Trustees) incurred during the period
in respect of these employees were:
Wages and salaries
Social security costs
Health insurance and other benefits
2022
0
£
0
0
0
0
2021
0
£
0
0
0
0

Page 6

TRANSITION BATH LIMITED

4. OUTGOING RESOURCES
The surplus is after charging:
2022 2021
£ £
Depreciating and amortisation
Owned Assets 0 0
5. INTEREST PAYABLE/(RECEIVABLE)
Finance lease and hire purchase contracts 0 0
Other interest payable 0 0
Interest Received 0 0
6. TAX ON PROFIT ON ORDINARY ACTIVITIES

The Company is a registered Charity and exempt from corporation tax

  1. TANGIBLE FIXED ASSETS
COST
As at 31st March 2021
Additions
Disposals
As at 31st March 2022
ACCUMULATED DEPRECIATION
As at 31st March 2021
Additions
Disposals
As at 31st March 2022
NET BOOK VALUE
As at 31st March 2021
As at 31st March 2022
Vehicles
£
0
0
0
0
0
0
0
0
0
0
Other
Equipment
£
1,921
0
0
1,921
1,921
0
0
1,921
0
0
Total
£
1,921
0
0
1,921
1,921
0
0
1,921
0
0

The net book value of fixed assets includes £nil in respect of assets held under finance leases and hire purchase contracts.

Page 7

TRANSITION BATH LIMITED

8. DEBTORS
Trade debtors
Prepayments and accrued income
9. CREDITORS:
Amounts falling due within one year
Trade creditors
Finance lease and HP obligations
Taxation
Accruals and deferred income
Other creditors
Deferred income includes Restricted funding for :
Bath Green Homes Project
Schools Energy Project (Energy Sparks B&NES only)
BWCE Community Funded Blower Door project
BWCE Electric Bike
Training to ride bikes (Police Safety Fund)
Ride to Work (April 2021)
Food group
2022
£
1,200
0
1,200
0
0
0
12,720
12,720
1,340
1,126
846
230
3,260
2,869
3,049
12,720
2021
£
0
0
0
0
0
0
10,617
0
10,617
1,340
1,126
846
606
3,500
0
3,199
10,617

10. SHARE CAPITAL

The company has no share capital and is limited by guarantee.

11. LEASE COMMITMENTS

At the 31st March 2022 the company had no commitments under non-cancellable operating leases.

CHARITY COMMISSION FIXI ETrK)LAND AND WALES Indèpendent examiner's report on the accounts Section A Independent EXaMi￿r,5 Report Report to the tn13teezl mefflb¢r3 of Transltion Bath ￿rnrted On accounts for the year , 31 March 2022 ended Chafity no , 1139853 {if any) | S•t out on pages I report to the Iru5tee3 on my examinatson of the accounts of the above chanty ('the Trust'l for the year ended 3110312022. Responsibilitios and b4•ir ol rgport As the chantys tntslees you are responsible fof the preparation of the aGGounts in acGordance Yrth the requirements of ihe Charilies AGI 2011 -t￿ Act.) I report in respect of my examination ot the TnJ8t"s accounts carried ¢xrt uThJer sec*on 145 ofthe 2011 Act aThJ in Carrying oul my examination. I have followed all the applicabbe ChrectKJns given by the Charty Commiision utKler 5eth¢)n 145(5)(b) ol the Aci. Indopondent l am qualrfied to undertake the examinatson by being a qualified momb¢f of •xamiMfg Statement The Chartered Instrtute of Managemént AcC￿n18n15 I have compleled my eXaMinat￿n I confifm that rbo matenal matters have corne lo rny attentbon in connects.on vthh the examinabon whiGh gives me cause to believe that in, any matwal respea.. the accountin9 records were kept In accordance sethon 130 of ihe Chafrties Act. or the account5 not accord with It￿ accountiry records." or the accDunts dKI not cornply ￿th applicabbe requirements concernin9 the fomi and conteni of accounts 6el ¢yJt In the Chanbes {A¢¢ountg and Rèpottsl Regulations 2008 other than any requirémént that the accounts gNe a 'lrue and fair view ￿lch is nol a matter considered as part of an independent examination. I have no CDncem5 and have corne acTO8S no other matters in conn¢clion wrth the examination to which attention should be drawn In this report in order to enable a proFer undefslanding of the accounls to be reached. ' Please delete ttje w￿11.￿ in the brackets rf tIFey do not apply Sign•d: /7-//- £7 Name: R¢lev•nt professional qualificationl$) or body {if any): IER Oct 2018

Addrus: JO￿ Section B Disclosure I::.,l.:-h-. rr.aie.-i Jl TriJlltt."s =1 LL,,'- (see CC32. IndepeThJent examinabon ol chanty accounts: direclK)ns and guidance tor examiner5). Glv• h•r• bri•f d•tall$ of ', any items Ihat the examlner wishes to disclo IER Oct 2018