REGISTERED COMPANY NUMBER.. 07650610 IEngland and Wales) REGISTERED CHARITY NUMBER.. 1143390 Report of the Trustees and Unaudlted Financial Statements For the Year Ended 31 May 2025 for West Norfolk Riding for the Disabled A550ciation- The Magpie Centre
West Norfolk Riding for the Disabled Association- The Magpie Centre Contents of the Financial Statements Year Ended 31 May 2025 Page Trustees, report Ito3 St8tement of financial activities Balance sheet Notes to financial statement5 6tts12 Detailed Statement of Financial Activities 13 Independent emaminers report 14
West Norfolk Riding for the Disabled Association- The Magpie Centre Trustees Report Year Ended 31 May 2025 The trustees who are also directors of the charity for the purpose5 of company law are responsible for preparing the Trustee's Annual Report and the tinancial statements in accordance with applicable law and Unitcd Kingdorn Accountin8 Standards IFR51021- Company law requires the trustees to prepare financial statement5 for each financial year. Under coiiipaiiy law the trustees must not approve the finantial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required 10.. sèlect suitable accounting policies and then apply them con<istpntlv.' observe the methods and principles in the Charities SORP 2019 IFRS 1021; make judgements and estirnates that are reasonable and prudent,. prepare the flnanclal statements on the golng concern ba51s unless It 15 Inapproprlate to presume that th$ charitable cornpany will Continue in operation. The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial p051tion of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable step5 for the prevention and detection of fraud and other irregularities. In so far as the trustees are aware- there is no relevant accounts information of which the charitable company s independent examiner is unaware., and the trustees have taken all step5 that they ought to have taken to make themselve5 aware of any relevant information and to establish that the independent examination is aware of that information, 08JECTIVE5 AND AIMS The aim of the charity is to promote the objective5 of the Rldlng for the Disabled Association Iiicvrpoi"atlll8 Cai"I"i66e Driving registered under charity number 244108 by providing disabled people in thè West Norfolk area with the opportunity to ride and/or carriage drive to benefit their health and well-being. The charity employs a 5rnall group of staff, and relies on the continuing help of volunteers. The trustees are aware of the need to consider that West Norfolk Riding for the Disabled Association- The Magpie Centre is meeting it5 obligation to provide public benefit. Our objective stated above shows that this is our aim, and we endeavour to accomplish this objective. Page I
West Norfolk Riding for the Disabled Association - The Magpie Centre Trustees Report Year Ended 31 May 2025 ACHIEVEMENTS AND PERFORMANCE In accordance with our objectives, everyone who comes to the Magpie Centre works towards their own level of achievement. Through the provision of riding, carriage driving and a number of equine related activities to a diverse range of people. of all aEes, experiencing physical, emotional, or social d15advantage5 we are able to improve the qutilily ul life lur dll Iliv)v ilial atleiid. Tlie treniendou5 phy5iOtherapeutic valije of each of the tailored activities we provide is focussed on developing confidence, self-esteern, socialisation and communication skills. We havè dèdicated considerable time this year to enhancing our ridin8 school facilities. This includes repairing and updating our machinery, constructing a brand new outdoor riding school, and performing essential repair5 and refurbishments to the indoor arena. In line with our commitment to providing innovative support, we Introduced "I he Nest a therapeuilc learning 5Ulte that offer" a child ledj 4UPPOrtive approach to education. For those segkin8 a nurturin8 and engaging therapeutic learning environrnent. We are continually improving other areas of our setvices. with a strong emphasis on riding, carriage driving, and our equine-asslsted therapy programs. Our courses, designed for individuals or groups. are facilitated by qualified and accredited staff. Equine-assisted learning therapy offers a distinctive approach to personal growth. enablinE participants to face their fears and express themselves in a safe, non-judgmental setting. Despite encountering challenges this year, we have successfully continued our efforts thanks to the unwavering iurnrriilrrie(IL ul uui Iruslee5, Staff, voluiiteer5, aTrd the local community. FINANCIAL flEVIEW The net surplus for the year ended 31 May 2025 amounted to £13,631. The value of resetve5 held at the balance sheet date amounted to £173.547. During the year, financial support was received via grants, personal and corporate donations. Additionally continued fundraising ensured Ihe Magpie Centre had sufficlent fund5 to contlnue It5 activities. STRUCTURE GOVERNANCE AND MANAGEMENT The charity 15 controlled by it5 governing docurnent, a deed of trust, and constitutes a limited companyj limited by gurantee, as defined by thc Companie" Act 2006. West Norfolk Riding for the Disabled Association The Magpie Centre is a company limited bv guarantee governed by its Articles of A550ciation. It is registered with the Charity Commission Ino 11433901, Page 2
West Norfolk Rldlng for the Disabled A550ciatlon- The Magple Centre Trustee5 Report Year Ended 31 May 2025 REFERENCE AND ADMINISTRATIVE DETAILS Reglstered company number 0765D610 IEneland and Walesl RegIsted Charity number 1143390 ReglstÉrÈd Othtè The Magpie Centre Wallinetnn HHII Runcton Holme King5 Lynn Norfolk PE33 OEP Trustees S Oavis N D 0ing J D Westrop K Miles B Ford PAsh S Wilson C Hitchens E Paul S Whitehe3d M Bailey C B3ilev Z Harri H Mason C Robson IRe518ned 27 September 20241 IP4ssed away 16 Feruary 20251 IResi8ned 26 February 20251 IResi8ned 31 Decembef 20241 IRe5igned 30 October 20251 IResiEned 31 Decernber 20241 IAppolnted 26 February 20251 IRe518nÈd 24 September 20251 (Appointed 26 February 202SI (Resigned 19 September 20251 (Appointed 26 FÈbruary 20251 IResSEned 28 March 20251 IAppointed 26 Febru3ry 20251 (Appointed 26 February 20251 Company S¢¢ret•ry S Wilson Approved byorder of the board of trustees on..... 5¥ned on its bEhalf by.. C Robson Trvstee Page 3
West Norfolk Riding for the Disabled A550ciation- The Magpie CeTrtre statement of Financial Activities Year Ended 31 May 20Z5 Vnrestfitttd Fund 2025 Restrl¢ted Fund 2Q25 Totsl 2025 Total 2024 Notes INCOMING RESOURCES Charitable activite5 71,727 71,727 100,963 Other activitie 13,IK)5 13,005 16.028 Donations and Legacies 76,390 19,620 96,010 51.262 Grant5 250 78,616 78,866 56,135 Investment Income 1,605 1,605 199 Sale of Equipment 275 275 Total Income 163,252 98,236 Z61.483 224,587 RESOURCE5 EXPENDÉD Rai•ins Fund= 1,656 1,656 2,531 149,990 96,211 246,201 190,323 Total Expenditure 151,646 96,211 247,857 192,854 Net incomellexpenditurel Transfers between fund5 Total funds brought forward 11,606 17661 106.356 2,025 766 53,560 13,631 31,733 159,916 128,183 Total funds carried lorward 117,196 56,351 173,547 159,916 All income and expenditure derive from contSnuing activitie5. The Statement of financlal èctivltSes Includes all gains and Ios5e5 recognised during the year. The notes on paeÈ$ 6 ro 12 form pan of these accounts Page 4
Wst Norlo RhlintlwthÈ bld A1th.The M¥p YwETrded JI May1025 2025 HXED A$5 Tan8ible FIAed Assets 21.26 24.f 4S.264 Sl,240 l)ebtors (h at bank and ID hand 4.977 92,368 Yi.J4 116 5.103 3Z.225 114.594 3Z.3SJ 129.696 95,766 109,gOZ REDrroRS AmouDtsfalling within one year IL4131 CUR 95,932 3I3SI 128.283 108.676 Tot•1 usets 55(1[rel ¥bINe5 117.196 56.351 159.916 PIET AS 117.196 56,JSI 173,547 159,916 io Urtrestnrted 106.356 S3.56Q 56.3SI 17J,S47 159,916 FDr theyEarendlw 31 Ma¥2S thecompanywasentit5ed to exempiKin fvorn aL¥git sectlon 477 otthe Com4an5 2(th rdatlry iosmall MpanI Dirertols. reswsib1itS'. The fflembers have rèouiredlhe cornpany ioobtsin an atsdirof rt5linatytialstaterynt5 for rhp¥ear In que5DthI Trn accord4ncewfthsern<Jn 476." The diTYCtots acknoWed¢etheirrt5pwybilthEsfarcomplyingwiih ihe re4uiremeAts tsf thÈArtwrth respe to JrcoiEntin8 trnrAc thntpDArltirhn Al TtIll £tatÈmgnfs. The iru5teesatkn0w8 ihe1rre5p0nu1lÉs1Or.' lal enSunn&that LhE chèritle company keep5 accountin8 rd$ that COm¥With Seaw5 386 and 387of the comyn5 Art 2(jGar". Ibl prep[1 financKIl 5tatemeDt5wIMth true falrvW olthe state of alfèir5of the¢hartthb companyas al Ihe end ol eath Iifiancrdlytai andfrf Its5u5 or ddKrt loreach finènual vear ID accordance wrth rhe Teouirements of Settions 394 and 39S and which otherwse crynply wilh the TeguifEmEnts d the CrJmpans Act re13tin¢ tDfifthndal stAtery*ntS. sofaf asapplK4ble tDthf ¢ompary. These fihènoal 5tBternents have been piepared bn a(rdn(erth pn¥wsions app1Kablothart•b COmgJmt5 subiEtt tothe 5mallcorngafiiesregN. The f4ndnciilstatemÈntS agprovtd by Ihe 6oord Df Tmsfee5and ai4thorised for 155ue on were y8ne¢ on rt5 behaw by cRobso CtsMponyw15trat+vTr mber." 07650610
West Norfolk Riding for the Disabled Association The Magpie Centre Notes to the Financial Statements Year Ended 31 May 2025 l. Accounting Policies 1.1 Basis of Preparation West Norfolk Riding for the Disabled Association The Magpie Centre is a charitable company in England. The address of the registered office is given in the charity inforrnation on page 3 of these financial statements. The nature of the charity's operations and principal activities are described on Pa%e 2. The charity constitvtes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with 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 issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 1021, the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice. The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £000. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless Otherwise stated. 1.2 Going concern The financial statements have been prepared on a going Concern basis a5 the trustees believe that no material uncertaintie5 exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statement5. The budgeted income and expenditure is Sufficient with the level of reserves for the charity to be able to continue as a going concern. 1.3 Funds Unrestricted funds are available for use at the discretion of the tru5tee5 in furtherance of the general objective5 Of the charity and which have not been designated for other purposes. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The c05t of raising and administering such funds are charged against the specific fund. The aim and use of each restflcted fund 15 set out in the notes lo the financial statements. Page 6
West Norfolk Riding for the Disabled Associatlon- The Magple Centre Notes to the Financial Staternents Year Ended 31 May 2025 l. Accounting Poli¢les 1.3 Fund3 Cont.... Endowment funds represent those assets which must be held permanently by the charity, principallv where graiits have beeii Éiveii solely foi" the purpose of purchasing 855et. locom¢ ari5in8 on the endowmerit funds can be used in accordance with the objects of the charity and is included as unrestricted income. Any capital gains or losses arising on the investments form part of the fund. Investment management charges and legal advice relating to the fund are charged against the fund. 1.4 Incoming R•stsurt@ All incoming resources are included in the Statement of Financial Activities ISOFAI when the charity is legally entitled to the income after any performance condititsns have been met, the amount can be measured reliably and It is probable that the income will be received. For donations to be recognised the charity will have been notrfied of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that thev will be fulfilled. No amount Is included in the financlal statements for volunteer time in line with the SORP. Fixed asset gifts in kind are recogni5ed when receivable and are included at fair value. They are not deferred over the life of the asset. Income from other activitie5 includes income earned from fundraisinE events and trading activities to raise funds for the charity. Income is received in exchange for supplying goods and services in order to raise funds and is recognlsed when entitlement has occurred. 1.5 Expendlrure All expenditure is accounted for on an accruals basis 3nd ha5 been clasgifipd iindf*r hpAdingf that aggregate èll costs related to the category, Expenditvre is recognised where there is a legal or constructive obligation to make payments to third parties, it 15 probable that the settlement will be reqUred and the amount of the obligation can be measured reliably. 1.6 Tangible fixed assets Tangible fixed assets are stated at cost lor deemed costl or valuation less accumulated depreciation and accumulated irnpairment losse5. Cost includes costs directly attributable to making the asset taDable of ODerating as intended. Page 7
West Norfolk Riding for the Disabled A550Clation. The Magple Centre Notes to the Financial Statements- continued Year Ended 31 May 2025 1.6 Tangible ftKed a55ets Cont.... Depreciation is provided on all tangible fixed assets, at rates calculated to write oll the c05t, less estirnated residual value, ol each asset on a systematic basis over its expected useful life as follows.. Buildings and gazebo Toilets and portacabins Stables Riding equipment FIKtures ano fittings Horse box Computer equlpment 20% straight line IO% straight line 5% strai8ht line 20% straight line 20% straight line 20% straight line 20% 5tra58ht Ilne 1.7 Taxation The charitv is an exempt charitv within the meaning o15chedule 3 of the Charities Act 2011 and is considered to pas5 the tests set out in Paragraph I Schedule 6 Finance Act 2010 3nd therefore it meets the definition of 8 ch3ritable comp3ny for UK corporation tax purposes. 1.8 Fund accountlng Unrestricted fund5 C3n be used in accordance with the charitable objectives at the discretion of the trustees. Rgstrictgd funds can only be used for p2rticular r@4trict@d piirposes Within thè nbjprt% nf thp rharitv Restrictions arise when specified by the donor or when funds are raised lor particular restricted purposes. Further explanation ol the nature and purpose of each fund is included the notes to the financial statements. 2. Other Acilvltles 2025 2024 Fundraisin8 Events 13,005 16,028 3. Investment Income 2025 2024 Deposit account interest 1,605 199 4. Net IntomellExpendlturel Net income/lexpenditUfel 15 Stated after charging/lcreditingl'. 2025 2024 D•pr8ci3tion own•0 355et5 4.511 13,000 6.a47 15001 IProlitllLoss on dispoal of fixed asset5 Page 8
West Norfolk Rldlng for the Olsabled A5s0clation-The Magple Centre Year Ended 31 May2025 5.Ttustèes Remuneratloh and Beneflts There wErÈ no trustees, remuneration or other beneills lorthe year ended 31st May 2025 norfor Ihe year ended 315t 2024. Tru5tees' Expenses Therewere no trustees, expeDses paid fortheyearended 31st May 2025 nor the yearended 31st Mav 2024 Stlf Cokts The total 5raff c0515 and employee beneliiswere a5 follows-. 2D25 2024 Wa8e5 3nd 53laries 110.938 1,251 1.882 114,071 101.050 1.677 102.727 No employees received total emp1Dyep benefit5 (excluding employer pension costs) of m¢iethan E60.OC 6. Comparat¢S1orthÈ Statement of Flnanclal Act1115 Unrestricted Fund Furnd Income and Endowments From Donations and legacies 45,262 51.262 CTharltable actlvltle5 I.963 1Tr).963 Grint5 5,S50 16.028 50.485 56.135 16,028 Investrneol |Thcome 168,102 56,4B5 ZZ4,587 EKpEnditurE On 2,531 2.531 153.315 37.W8 190,323 Total 155,846 37.ODB 192,854 Net IncomellExpendlturel 12.256 19.477 31,733 Reronciliation of Fund$ Tot1 fvnd5 brDu#htfotwa 94,1 34.083 128.183 Total fullds<Jrried lorwprd 106,356 53.560 159,916
West Norfolk Riding for the Olsabled AssoclatSon. The Magple Centre Note5 to the Finanrial Statement5- c¢Jntinued Year Ended 31 May 2015 7. Tangible Fixed Assets Building5 and gazebo Toilets and portacabin5 Stables Horses C05t At 1st lurie 2024 Addition5 Disposa15 10,501 1,835 8.153 16,417 40,100 8,000 11! ODril 35,100 At 31st May 2025 12,336 8,153 16,417 Depreciation At 1st June 2024 Charge for year Depreciation on Disposal At 31st May 2025 9,001 1.867 8,153 10,672 821 10,868 8,153 11,493 Net Book Value At 31st May 2025 1,468 4.924 35,100 At 315t May 2024 I,soo 5,745 40.100 Flxtures and fittlngs RSdlng equipment Computer equipment Cost At 1st June 2024 Additions Di5poszIs At 31st May 2025 44,686 1,200 6,922 soo 1,953 128,732 11,535 113,0001 127,267 45,886 7,422 1,953 Depreclatlon At 1st JunÈ 2024 Charge for year Depreci3tion on Disp05al At 315t May 2025 40,980 1,629 6,733 194 1,953 77,492 4,511 42,609 6,927 1,953 82,1)03 Net Book Valve At 31st May 2025 3,277 4195 45,264 At 31st May 2024 3,706 189 51,240 8. Debtors.. Amounts Fallir*g Due Within One Year 2025 2024 Debtors Other Debtors PrÈpayments Accrued Income 2,765 14,130 17 75 313 2.025 5.103 14,222 Page 10
West Norfolk Riding for the DSsabled Associatlon The Magpie Centre Notes to the Financfjal Statements- continued Year Ended 31 May 2025 9. Creditors- Amounts Falllng Due Wlthln One Year 2025 2024 Purchase Ledger Accruals Social Securitv 30 480 903 1,413 30 480 802 1,312 10. Movement IA Funds At Incoming resources Resourcos At 0110612024 expended Transfèrs 3110512025 Unrestrlcted fund5 ripnprxl fijnd 106.356 163,252 1151.6461 17661 117.196 Restricted fund5 Restricted fund 53,560 98,236 196,2111 766 56,351 Total Funds 159,916 261,488 1247,8571 173,547 Comparative for movement in funds At 0110612023 Incoming resources Resources expended At 3110512024 Transfers Unrestrirted funds General fund 94,100 168.102 1155,8461 106,356 Restricted fund5 Restricted fund 34,083 56.485 137.0081 53,560 Total Funds 128,183 224,587 1192,8541 159,916 Page 11
West Norfolk Rlding for the Disabled Association- The Magpie Ceritre Notes to the Financial St4ternents- continued Year Ended 31 May 2025 10. MovÈmÈni in Fuftds. ¢ontinued Details of the restricted asset fund5 are as follows.. At 0110612024 Intomlng resources Resources At expe#ded Transfers 3110512025 Réstricted Fixed As>ts ?3.565 7,492 250 400 g.70D ?a.oco CIN RDA National 81uespark Foundation Communiry CoLJncillor Grant Lottery 17.4921 51 498 18981 644 14141 170,1301 12,2501 NCF Carter Hèulage Morrisons Anon Donation Anon Don3tlon Anon Donation Private Donor 2,250 150 3,080 1,200 770 10,000 7,500 98,236 43 88 18241 17701 16901 376 19,2001 iio 7,500 56,351 53.560 196,2111 766 Prlvate Donor For the purchase of a new horse For staffinE, training, 3Ctivitie51 Eener41 organisation?I, and horse purchases CIN ROA National Bluespark Foyndation Ctsmmtsnlty Ctsuntlllor Grant Lottery NCF For funding tDwards règionals and nationals Tn piirrhxgp npw Pqljipmpnt far ihp r.arg rjf thp hnrgg% Lottery rnain grant Le3rning through the fiding programme For uniform For Equestrian Turff Carter Haulage Morrlsons Anon Ponjtion Aon Donatlon For Horse + Saddle & Harness 11. Related Party Di5closure5 There were no related party transactions forthe year ended 315t May 2025 Page 12
West Nortolk Rldlngforthe Olsabled Assoclatkin- The Magple Centre Year Ended 31 May2025 Totsi 15 3110512024 Income And Endowrnents DtsnatiOn$ 3nd le{3¢lt$ 19,620 76,390 96,010 Sl.262 19,620 76,390 96,010 51.262 fjrant5 78,616 78,616 250 2SO 78,866 78,866 56,135 56,135 Other attivltles 13,OOS 13,005 16,028 Investment Income Deposlt account Interest 1.505 1,605 199 Sale of Equipment 27S 275 71.727 163.252 71,727 261,488 100.963 224,587 Total lTrromln& resOUt¢e$ 98.236 ExpEndlture 1.656 1,656 2,531 Char4tab* actlvltles 6,21S 55.719 g,Z58 112,199 30.83A 13,417 101,050 1,677 602 7.365 4,441 8,173 9.256 35.586 1.882 850 8,541 2,730 4.714 14.762 773 Wèges Employers Penslon 76.603 272 1.121 8.541 l.Y30 4.714 18M7 773 Llght, Heat & Power RepaSr5 and Malntenan 3,685 724 ComputerC0515 461 Rni 1.246 530 5.141 604 291 473 2.238 461 801 1.146 53D 5.141 745 252 97 745 358 2,397 644 Motof Expenses 291 473 2,238 AOuntan(V Fee5 Con5ult3nry Fees Legal Admin & Paypal Charges Event Card Ch3r8es 360 2,057 552 318 840 69 2,496 5,750 840 69 4.sll 13.000 69 6.337 15001 70 2,D15 7,250 Bad Deb15 Svndrie5 Dther Costs 96.zii 149,510 245,721 189,843 Suppon c05t5 Finafjce A¢(OUntaAcy 480 480 15L,$46 480 480 247,857 480 480 192.854 96.211 Net lrtcomellexpendlture Z,025 11,606 13,831 31.733 Page 13
West Norfolk Riding for the Dlsabled Assoclation- The Magple Centre Independent Examlnatlon Year Ended 31 May 2025 I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 May 2025, charity number 1143390, which are sel out on pages I to 13. Responslbllltes and basls of report As the charity's trustees of the Company land also it's director5 of the company for the purposes of company lawl, you are responsible for the preparation of the accounts in accordance with the requirements ot the Companies Act ?OOG I'the 2006 Act'l. Havin8 sat15fied myself that the accounts of the Company are not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accourits a5 carried out under section 145 01 the Charities Act 2011 'the 2011 Act"). In carryin8 Out my examination, I have followed the Directions given by the Charity Commi55ion lunder section 14515llbl of the 2011 Act. Independent Examiners Statement. matter of concern identified I have completed my exarninatioll, I confirm that no matters have come to my attention in connection with the examination lother than that didclsocd bclowl 8iving me cause to beliÈve that in 3ny materi31 respect,. accounting records were not kept in accordance with section 386 of the Companies Att 2006. or the account5 do llot accord with such records,. or the account5 do not comply with relevant accounting requirements under section 396 of the Con)paiiies Act 2006 other tlian any requireimeiit that the accounts 8ive a 'true and fair, view which is not a matter considered as F)art of an independent examination.. or the accounts have not been prepared in accordance with the method5 and principles of the Statement of Recommended Practlce for accounting and reporting by charities Durin8 the course of an independent examination, matter5 suggesting failures of Internal controls. that could give rise to, a significant loss or misappropriation of charitable funds, or which lead to rnaterial charitable funds being put at major risk. Receipt5 were riot available for a laree horse purchase and tack, and monies have been transferred to a trustee5 personal bank account to make a deposit on an available horse. The accounting records were a150 not reconciled to the bank statement or seperate cash records at the end of the year. There is also a delay in baiikin8 ca51i aiid clieque5. I have no other concerns or other matters in Connection with the examination to which attentlon should be drawn in thi5 report In order to enable a proper understanding of the accouritS to be reached. enefer FCCA Date.. Hayhow & Co Chartered Certified Accountants & Ayditors 19 Klng Street Kings Lynn Norfolk PE30 IHB Page 14