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2023-03-31-accounts

TRAUMA RECOVERY CENTRE (A company limited by guarantee)

Financial Statements Year Ended: 31[st] March 2023

Charity No: 1141659 Company No: 7526611

C O N T E N T S

Page
Reference and administrative information 3
Trustees Report 4
Achievements and Performance 7
Statement of Financial Activity 12
Balance Sheet 13
Statement of Cashflows 15
Notes to the Accounts 16
Accountants Report 24

2

Reference and administrative information

Charity Name: Trauma Recovery Centre Working Name: TRC Charity Number: 1141659 Company Number: 7526611 Registered Office Address: John Eccles House Robert Robinson Avenue Oxford OX4 4GP Trustees: Trustees serving at the date of this report are: Mrs Elizabeth de Thierry (Chair) Mrs Heather Brown (resigned 14[th] June 2022) Mrs Susan Mary Patterson Mr Kenneth Whitelaw-Jones Dr Laura Aruparayil Mr Malachi Dingis (appointed 14[th] June 2022) Company Secretary: Rowan Fisher (appointed 31[st] January 2023) Jennifer Stetson (resigned 31[st] January 2023) Bankers: HSBC Bank PLC, 62 George White Street, Cabot Circus, Bristol, BS1 3BA Independent Examiner: Mark Garrett FCA, Mark Garrett Tax and Accountancy Ltd. 23 Leafield Industrial Estate, Corsham, Wiltshire, SN13 9RS

3

Trustees’ Report

For the year ended 31[st] March 2023

The Trustees have pleasure in presenting their report with the financial statements of the charity for the year ended 31st March 2023 which are also prepared to meet the requirements of a director’s report and accounts for Companies Act purposes.

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

Structure, Governance and Management

The organisation is a charitable company limited by guarantee, incorporated on 11[th] February 2011 and registered as a charity on 3[rd] May 2011. The company was established under a Memorandum of Association and is governed under its Articles of Association.

The Trustees, who are also directors of the charity for the purposes of the Companies Act 1985, have the power to appoint new or additional trustees and to remove any trustee provided the number of Trustees does not fall below a minimum of three.

Trustees are selected to have a wide range of therapy, education, business and charity experience and are required to gain an understanding of all aspects of the charity’s work. New trustees are provided with a Trustee Handbook that includes:

Trustee meetings are held a minimum of three times per year and trustees are provided with up to date financial information. The trustees review major risks to which the charity is exposed, as identified by the board, with systems or procedures being established to manage those risks.

In addition to the Board of Trustees, each individual member of our therapy staff has an external supervisor. The team of supervisors have extensive experience of play, music and art in therapy, child counselling and all are approved clinical supervisors.

Future strategy for the charity is developed by the Trustees.

4

The daily running of the charity is undertaken by the Trustees and Senior Staff Team together with a team of staff and volunteers who provide a range of skills and experience.

Objectives and Activities

Trauma Recovery Centre’s objects, as per the charity’s articles of association are:

  1. To relieve the mental and physical suffering of children and young people suffering from crisis or trauma which has caused emotional damage by the provision of counselling and support for such persons;

  2. To advance the education of the public in the subject of trauma recovery;

Under these objects the charity has established the following vision:

The TRC exists to help children recover from trauma; defined as an experience which is overwhelming and hinders the child’s safety and security. Trauma causes a child or young person to feel terrified and powerless. At the TRC we facilitate recovery for children and young people as they process trauma and support them as they piece their lives back together until a wholeness can be found. We also work to support parents/carers, as well as training and supporting teachers to form a holistic support service.

We believe that children and young people can recover from trauma.

In order to fulfil the vision the charity aims to:

The charity works towards achieving these aims through:

5

The activities of the charity:

TRC Therapy Centres offer creative psychotherapy and counselling to children and young people who are facing trauma and extreme challenges, specialising in complex trauma recovery. We provide individual sessions to children and young people as well as adult counselling and parenting groups to their parents/carers. We specialise in working with complex trauma including children, young people & their carers who have been rescued from human trafficking.

In shaping the charity’s objectives and activities the trustees have had regard to the charity commission’s guidance on public benefit.

The TRC is supported by a team of volunteers.

6

Achievements and Performance

This year has felt like a transition year between a hard season post covid and a new season where we feel more than ever before that TRC is a much needed service and unlike any other provision that we are aware of.

We continue to have referrals from all statutory services such as schools, social care, CAMHS, police and GP’s. We have also continued to get referrals from other mental health charities and individuals who are desperate for the specialised help we provide.

It has becoming increasingly clear in the last few years that whilst post pandemic the world seems to be becoming familiar with an understanding of trauma and how the impact of trauma can be devastating; there is still a desperate lack of understanding of how specialist the field is. This has led to charities and companies being founded which are including the word trauma within their description of service and yet it is apparent that they are only familiar with Type I trauma- the single incident trauma that can be resolved with verbal therapy, CBT and other simple and more cost effective approaches. What is painfully apparent is the lack of understanding that these approaches are not effective in multiple, pervasive trauma that has occurred over a length of time or In the crucial early developmental years of a child’s life. This Type II or Type III trauma requires specialist treatment and the training for that currently is not covered within any qualifying course.

Trauma Recovery UK with its Trauma Recovery Centres are able to evidence that we are able to see a reduction in trauma symptoms, an increase in positive engagement with education and the parents or carers of under 16’s feel supported, have learnt how to support their child and have felt relieved by the lack of judgement, shame and simplistic approaches that our parenting team offer. Often we are able to facilitate the parent/ carers recovery from trauma.

Since we have been able to work in the last few months with an experienced business manager, we are now able to re open the Oxford TRC centre and we have plans to also open several other centres in other locations.

We continue to offer a long term, open door approach that has the child in the centre of the decisions and not funding. We continue to be driven by wanting to see long term change and recovery from trauma. It is this that dictates the time they are with us, not session numbers. We want them to have access to our support until they don’t need it anymore.

Our ambition is to be able to be there to help every child and young person who experiences trauma in BANES, Oxford and Guernsey, so that the impact of the trauma is immediately reduced, leading to less long term mental health and physical health difficulties alongside leading to a better ability for them to engage in learning and succeed with their giftings.

7

Referrals this year:

We had 60 referrals with 143 referral enquiries but due to the waiting list we were unable to guarantee that we could take them on within 12 months.

The people we worked with

This year we supported 131 people across 2 locations to provide long term, specialist Trauma Recovery Focused support.

65 children and young people aged 3-24 accessed Trauma Recovery Focused Creative therapy

56 adults accessed the parent/carer group and went through the psychoeducation course: Parenting the traumatised child.

5 parents/carers aged 25+ accessed 1:1 Trauma Recovery Focused support

5 children aged 6-15 accessed the Therapeutic Activity Group

Total number of sessions: Over 1330 with children and young people, and over 670 with parents/carers.

We also have meetings with external professionals including being involved with:

Case conferences

CIN - Child in Need process

Phone calls with professional

Strategy meetings

Team around the family/child meetings

EHCP Reviews

The clients we work with have experienced multiple traumas.

Client Referral Reasons:

Domestic Violence 23% Early Life Trauma 35% Emotional Abuse 17% Physical Abuse 12% Sexual Abuse 17%

8

Bereavement 5% Neglect 25% Refugee 3% 35% of the children and young people reported further traumatic experiences after starting therapy. Age of Children and Young People: 4 to 11: 43% 12 to 15: 43% 16-25: 14% Gender of Children and Young People: Male 35% Female 61% Transgender 2% Gender Neutral 2% Outcomes for families: We use a number of clinical measures to assess the work we do. Our TRC Ending Evaluations are completed by client parents for those under the age of 16, or self reported for those over the age of 16. 100% children and young people who graduated from therapy reported a reduction in a range of trauma symptoms. 95% parents reported an improved ability of their child to self-regulate. 95% parents reported an improved ability of their child to empathise. 100% reported a decreased need for TRC’s input. 95% parents/ carers reported an improved ability to communicate with their child (when it was previously a challenge).

9

Financial Review

Income for the year was £159,216 (previous year £104,114); coming from income from grants (33%), charitable activities (42%), general donations and fundraising (24%), and other income (1%). Expenditure for the year totalled £146,475 (previous year £154,529) with 95% spent on charitable activities.

The charity closed the year with funds of £31,496.

The Trustees were grateful to receive grants in the year from Garfield Weston Foundation, We Are One Foundation, Bath & North East Somerset Community Fund, Countryside Properties Countryside Communities Fund, Hope For A Child Guernsey, Victoria Hospital Guernsey, St. James’ Place Charitable Foundation, and Lloyd Robinson Family Fund with thanks to Quartet Community Foundation. There are no material concerns about the charity’s ability to continue as a public benefit entity. Reserves Policy The trustees have developed a reserves policy to establish a level of reserves that are right for the TRC and to explain to the charity’s stakeholders why holding these reserves is necessary. The charity’s trustees have identified the need to hold back some funds as reserves for the following reasons: 1. Covering unforeseen day-to-day operational costs, e.g. employing temporary staff to cover a long-term sick absence 2. Funds might be needed to give the trustees time to take action if income falls below expectations

  1. Funds might be needed to fund short-term cashflow deficits

The charity’s trustees have considered the following in deciding reserves levels: 1. Income sources by project area

  1. The charity’s current expenditure budget and any future spending commitments

  2. Long term grant funding secured 4. The minimum funding needed to avoid undue negative impacts on the TRC’s beneficiaries, for example giving time for therapy to be ended with a planned ending

  3. The funds needed to allow the TRC to wind up while meeting its obligations to staff and service users

10

TRCt Having given consideration to the above points the TRtrs board of tru5tee5 have agreed to alm to keep a mlnlmum of £15.LKM) of finandal reserves as unrestricted funds. Plans ￿ Future Perlods We are beginning to implement a new financial strategy which is not so reliant on grants and focu5e5 more on cornmissions and partnerships. We plan on growing in strength in that skill to enable us to open new centres in cities where professionals have expressed an ur8ent need for our specialist provision. We plan on growln8 In sklll In communlcatlng our extraordinary success in the hard work we do with famllies who have such success stories, and have often had un5ucce55ful help with CAMH5 and other therapy 5ervice5. We plan on contlnuing the same excellent work we are doing and not thanging our model or practice, but instead grow in remembering to celebrate every changed Ilfe. We plan on contlnuln8 to work hard to reduce our waitlng lists. Signed: Date: V Tr'25 E J de Thlerry (Chalr of Trustees} 11

Statement of Financial Activities Year Ending 31[st] March 2023

Year Ending 31st March 2023 Year Ending 31st March 2023
Note Unrestricted
Funds		 Restricted
Funds		 Total for FY
31st March
2023
Total for FY
31st March
2022
Income from:
Donations and Legacies 1 68,537 17,247 85,784 49,758
Charitable Activities 2 8,318 59,299 67,617 48,317
Other TradingActivities 3 5,815 0 5,815 6,038
Total 82,670 76,546 159,216 104,114
Expenditure on:
RaisingFunds 4 2,301 108 2,409 990
Charitable Activities 5 26,864 113,211 140,075 147,557
Other 6 1,608 2,383 3,991 5,982
Total 30,773 115,702 146,475 154,529
Net Income/ (Expenditure) 51,897 (39,156) 12,741 (50,415)
Transfers between funds
Gross transfers between funds 7 (45,123) 45,123 0
0
Net Incoming Resources Before
Other Recognised Gains/ Losses		 6,774 5,967 12,741
(50,415)
Other Recognised Gains/ Losses 0 0 0
0
Net Movement in Funds 6,774 5,967 12,741 (50,415)
Reconciliation of Funds
Total funds brought forward from
previousyear		 9,526 9,229 18,755
69,170
Total Funds Carried Forward 16,300 15,196 31,496 18,754

12

Balance Sheet At 31[st] March 2023

Note Unrestricted
Funds		 Restricted
Funds		 Total at
31st March
2023
Total at
31st March
2022
Fixed Assets
Tangible Assets 8 0 595 595
985
Intangible Assets 9 0 0 0
0
Total Fixed Assets 0 595 595
985
Current Assets
Debtors 10 397 9,775 10,172
5,528
Cash at Bank and In Hand 11 16,835 5,666 22,501
13,861
Total Current Assets 17,232 15,441 32,673
19,389
Creditors: Amounts falling 12 932 840 1,772
1,620
due in oneyear
Net Current Assets 16,300 14,601 30,901
17,769
Total Assets less Current
Liabilities		 16,300 15,196 31,496
18,754
Creditors: Amounts falling 0 0 0
0
due after oneyear
Provisions for liabilities and
charges		 0 0 0
0
Net Assets 16,300 15,196 31,496
18,754
Funds of the Charity
General Fund 16,300 0 16,300
9,526
Restricted Income Funds 13 0 15,196 15,196
9,228
Total Funds 16,300 15,196 31,496
18,754

13

TRCI For the year ending 3110312023 the company was entitled to exemption from audit under section 477 of the Companies Act 2(X)6 relating to srnall companies. The members have not required the company to obtsin an audit of it5 accounts for the year in question in accordan￿ with sertion 476: The director5 acknowledge their responsibilitie5 for complying with the requirement5 of the Act with respect to accountin£ records and the preparation of accounts. These accounts have been prepared in accordance with the provi5ion5 applicable to companies subject to the small companies. re8ime. These accounts were approved by the Board on 18 August 2023. Mrs E J de Thierry (Trustee Mrs S M Patterson rrrustee) 108133 14

Statement of Cash Flows
Year Ending 31st March 2023
Note Total for FY
31st March
2023		 Total for FY
31st March
2022
Cashflows from Operating Activities
Net cashprovided by (used in)operatingactivities 20 8,640 (50,471)
Cashflows from Investing Activities
Purchase ofproperty, plant and equipment 8 0 (991)
Cashflows from FinancingActivities 0 0
Change in cash and cash equivalents in the reporting period 8,640 (51,462)
Cash and cash equivalents at the start of the reporting period 13,861 65,322
Change in cash and cash equivalents due to exchange rate
movements		 0 0
Cash and cash equivalents at the end of the reporting period 21 22,501 13,861

15

Notes to the Accounts

Note 1: Income from Donations and Legacies

Donations
Grant Funding
Gift Aid Tax Claimed
Donated Services and Facilities
Other Income
Total		 Unrestricted
Funds
Restricted
Funds
Total for FY
ending 31st
March 2023
Total for FY
ending 31st
March 2022
26,515
370
26,885
25,284
35,500
16,500
52,000
20,615
4,539
0
4,539
3,859
1,983
0
1,983
0
0
377
377
0
68,537
17,247
85,784
49,758

Note 2: Income from Charitable Activities

Client Family Contributions
Therapy Fees
Training Days
CJRS Grants
Total		 Unrestricted
Funds
Restricted
Funds
Total for FY
ending 31st
March 2023
Total for FY
ending 31st
March 2022
0
24,824
24,824
17,418
0
34,475
34,475
30,290
8,318
0
8,318
100
0
0
0
510
8,318
59,299
67,617
48,317

Note 3: Income from Other Trading Activities

Sales of Goods
Fundraising Events
Total		 Unrestricted
Funds
Restricted
Funds
Total for FY
ending 31st
March 2023
Total for FY
ending 31st
March 2022
895
0
895
797
4,920
0
4,920
5,241
5,815
0
5,815
6,038

Note 4: Expenditure on Raising Funds

Donor Administration
Direct Event Costs
Goods for Resale
Total		 Unrestricted
Funds
Restricted
Funds
Total for FY
ending 31st
March 2023
Total for FY
ending 31st
March 2022
368
108
476
541
1,206
0
1,206
181
727
0
727
269
2,301
108
2,409
990

16

Note 5: Charitable Activities

Staff Costs
Staff & Volunteer Training
Sessional Staff Costs
Travel & Subsistence Costs
Volunteer Expenses
Premises Costs
Lease of Woodlands
Insurances
Craft Supplies, Toys & Other Equipment
Professional Memberships
IT Support and Consultancy
Conference Speakers
Other Costs (including office costs)
Total		 Unrestricted
Funds
Restricted
Funds
Total for FY
ending 31st
March 2023
Total for FY
ending 31st
March 2022
13,516
90,561
104,077
109,982
175
18
193
983
0
25
25
1,161
6
1,211
1,217
107
7
50
57
52
3,537
16,200
19,737
19,200
0
0
0
500
1,417
1,087
2,504
2,456
0
210
210
674
175
0
175
184
581
1,219
1,800
3,000
2,415
0
2,415
0
5,035
2,630
7,665
9,258
26,864
113,211
140,075
147,557

Note 6: Other Expenditure

Bank Charges and Interest
Professional Fees (Legal &
Accountancy)
Clinical Supervision
Annual Fees
Depreciation, Amortisation and Loss
on Disposal of Fixed Assets
Total		 Unrestricted
Funds
Restricted
Funds
Total for FY
ending 31st
March 2023
Total for FY
ending 31st
March 2022
131
0
131
1,034
1,249
0
1,249
2,628
0
2,185
2,185
1,890
35
0
35
40
193
198
391
391
1,608
2,383
3,991
5,982

Note 7: Gross Transfers Between Funds

Therapy
Bristol
Guernsey
Training
General Fund		 Unrestricted Funds
Restricted Funds
36,420
(377)
9,080
(5,317)
(39,806)
(45,123)
45,123

17

Note 8: Tangible Fixed Assets

Cost
At 31st March 2022
Additions
Disposals
At 31st March 2023
Depreciations
At 31st March 2022
Charge this year
Disposals
At 31st March 2023
NBV at 31st March
2023		 Fixtures & Fittings
Office Equipment
Total
Unrestricted
Funds
Restricted Fund
Big Lottery:
Awards for All
Unrestricted
Funds
Restricted
Funds
£
£
£
£
£
1,030
9,928
3,533
991
15,482
0
0
0
0
0
0
0
0
0
0
1,030
9,928
3,533
991
15,482
1,030
9,928
3,340
198
14,496
0
0
193
198
391
0
0
0
0
0
1,030
9,928
3,533
396
14,887
0
0
0
595
595

Note 9: Intangible Fixed Assets

Intellectual Property
Cost
At 1st April 2022
Additions
Disposals
At 31st March 2023
Depreciations
At 1st April 2022
Charge this year
Disposals
At 31st March 2023
NBV at 31st March 2023		 Unrestricted
Funds
£
1,676
0
0
1,676
1,676
0
1,676
0

18

Note 10: Debtors

Outstanding Invoices
Accrued Income
Gift Aid Debtor
Other Debtors		 Unrestricted
Funds
Restricted
Funds
Total for FY
ending 31st
March 2023
Total for FY
ending 31st
March 2022
0
9,775
9,775
2,380
0
0
0
3,065
275
0
275
83
122
0
122
0
397
9,775
10,172
5,528

Note 11: Cash at Bank and In Hand

HSBC Current Account 1
HSBC Current Account 2		 Unrestricted
Funds
Restricted
Funds
Total for FY
ending 31st
March 2023
Total for FY
ending 31st
March 2022
14,452
5,666
20,118
10,871
2,383
0
2,383
2,990
16,835
5,666
22,501
13,861

Note 12: Creditors: Amounts Falling Due Within One Year

Accrued Expenses Unrestricted
Funds
Restricted
Funds
Total for FY
ending 31st
March 2023
Total for FY
ending 31st
March 2022
932
840
1,772
1,620
932
840
1,772
1,620

Note 13: Restricted Income Funds

Bath Therapy Centre
Bristol Therapy Centre
Guernsey Therapy Centre
Total		 Balance at
1st April
2022
Incoming
Resources
Outgoing
Resources
Transfers
Between
Funds
Balance at
31st March
2023
5,229
66,404
92,857
36,420
15,196
0
377
0
(377)
0
4,000
9,765
22,845
9,080
0
9,229
76,546
115,702
45,123
15,196

Transfers between funds have been made from unrestricted funds to fund the deficit on a restricted fund.

Note 14: Trustees

None of the trustees have been paid any remuneration or received any other benefits from an employment with Trauma Recovery Centre or a related entity.

19

Expenses were paid to none of the trustees to reimburse costs incurred by them in carrying out their duties as trustees of Trauma Recovery Centre.

Note 15: Reimbursement of Trustee Expenses

Number of Trustees Reimbursed
Travel and Accommodation
Subsistence
Total
0
Total
(£)
0
0
0

Note 16: Fees for Examination of the Accounts

Fee for Independent Examination £540

Note 17: Staff Costs

Salaries
Employers NI
Pension Auto-Enrolment Contributions
Total Cost
Number of Employees
Number of Full Time Equivalent Employees		 Total for FY
ending 31st
March 2023
Total for FY
ending 31st
March 2022
98,793
105,033
0
0
858
941
99,651
105,973
16
16
3.7
3.8

There were no employees in the year with emoluments above £60,000

Note 18: Related Party Transactions

Payments in the year totalling £99 for staff and volunteer training were paid to Betsy de Thierry Ltd, a limited company of which Mrs Elizabeth de Thierry is a director. These payments are permitted within the charity's governing document and all conditions outlined in the governing document were met.

Rental payments for the use of Freedom House, totalling £19,200, were paid to Sound Church Ltd (formerly Freedom-Bath), a charity of which Mrs Elizabeth de Thierry is a trustee.

Trauma Recovery Centre also received £1,200 from Sound Church Ltd towards the cost of a TRC client's therapy sessions.

20

Note 19: Taxation

No taxation charges have arisen for the charity in the year.

Note 20: Reconciliation of net income/(expenditure) to net cash flow from operating activities

Net income/(expenditure) for the reporting period(as
per the statement of financial activities)
Adjustments for:
Depreciation Charges
(increase)/decrease in debtors
Increase/(decrease)in creditors
Net cash provided by (used in) operating activities		 Total for FY
ending 31st
March 2023
Total for FY
ending 31st
March 2022
12,741
(50,415)
391
391
(4,644)
(806)
152
360
8,640
(50,471)

Note 21: Analysis of cash and cash equivalents

Total for FY Total for FY
ending 31st ending 31st
March 2023 March 2022
Bank and cash balances 22,501 13,861

21

Note 22: Accounting Policies

Basis of accounting

The financial statements are to be prepared under the historical cost convention and in accordance with applicable accounting standards. They should follow the recommendations in the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1st January 2015).

Incoming resources

Incoming resources are to be included in the Statement of Financial Activities when the charity becomes entitled to the resources, the trustees are virtually certain they will receive the resources and the monetary value can be measured with sufficient reliability.

Incoming resources should all be reported gross, and the Statement of Financial Activities should recognise all incoming resources becoming available to the charitable company during the year.

The value of services provided by volunteers is not to be included in the financial statements.

Donated services and facilities are to be included at the value to the charity where this can be quantified.

Incoming resources from charitable activities are to be accounted for when earned. Legacy income is to be accounted for on a receivable basis. A legacy is considered receivable for the period only once the amount is known with certainty.

Income from grants is recognised where there is evidence of entitlement to the grant, receipt is probable and its amount can be measured reliably. Some grants will contain certain terms and conditions that must be met before the charity has entitlement to the resource. In these cases the income will not be recognised until all the terms and conditions have been met.

Fund accounting

Restricted funds are funds subject to specific conditions imposed by the funders and relate to specific projects. Expenditure which meets these criteria is to be charged to the funds.

22

Unrestricted funds comprise accumulated surpluses and deficits on general funds and are available for use at the discretion of the trustees in furtherance of the object of the charitable company.

Unrestricted funds should include a capital reserve representing the fixed assets. Interest earned on restricted income is not to be applied to the restricted fund unless specifically requested by the donor. Such interest will be treated as unrestricted income.

Resources expended

Liabilities are to be recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.

Resources expended are to be shown gross and accruals are to be included in creditors for all known liabilities relating to the year.

Cost of generating funds costs relate to the costs incurred by the charitable company in inducing others to make voluntary contributions to it and the costs for fund raising.

Governance costs of the charitable company comprise of costs of the management of its assets and compliance with constitutional and statutory requirements and include fees and costs linked to the strategic management of the charity.

Fixed assets

Depreciation is to be provided on all tangible fixed assets bought in the UK costing more than £500 at rates calculated to write off the cost of each asset over its expected useful life.

23

TRC• Independent examlnerfs report to the trus*es ofTrauma Recoverycentre I report on the accounts of the company for the year ended 31 March 2023. whlch are set oUt￿n pages 12 to 23. Respertlve resp0nslb1ll￿es of trustees and examlner The truslees Iwho are also the director5 of the company forthÈ purposes of company law} are responslble for the preparation of the accounts. The trustees considerthat an audit is not required for this year under sectlon 144121 of the Charities Art 2011 (the 2011 Artl and that an independent examination is needed. Having satisfied myself that the chaiyty is not subject to audit under company law and is ellgSble for independent examination. it ￿ my responsibility to: examine the accounts under settion 145 of ihe 2011 Aci: to follow the procedures latd down In the general Directions Eiven by the Charfty Commission under 5ertion 14515llbl of the 2011 Art: and to state whether particuLir matters have come to my attention Basis of independent examlnerfs report My examination was carried out in accordan￿ wlth the general Directions given by the Charlty Commlssion. An examination Includes a review of the accountin8 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 you as trustees conceming any such matters. The prO￿dureS undertaken do not provide all the evidence that would be required in an audrt and consequently no oplnlon ts given as to whether the accounts present a 'true and falr view and the report is limited to those matters set out in the statement below. Independent examinerfs ststement In connection with my examinatlon, no matter ha5 come to my attention.. 111 which 8ives me reasonable cause to belleve that in any material respect the requirements: to keep accounting records in accordan￿ with section 386 of the Companles Art to prepare accounts whkh accord wtth the accounting records. comply with the accounting requlrement of sertion 396 of the Companies Act 2¢YJ6 and wlth the rnethods and principle ofthestra ment of Recommended Practice.. Accounting and Reporting byc ies have not bee met- or 121 to which, in opinion, attention ould be drawn In orderto enable a proper unde ding f the accounts to e reached. ark Garrett FCA ccountant Mark Garrett Accountancy Itd. 23 Leafleld Industrial Estste. Corsham, Wlltshlre, SN13 9RS 24