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2023-08-01-accounts

Registered charity number 1143900

The Naya Qadam Trust Financial Statements for the year ended 1[st] August 2023

The Naya Qadam Trust

Report of the Trustees for the year ended 1[st] August 2023

The trustees present this annual report and financial statements for the year ended 1[st] August 2023. They confirm that they comply with the Charities Act 2006, as amended in the 2011 Charities Act and the charities SORP.

Reference and Administrative Information

Charity Name: The Naya Qadam Trust Charity Registration Number: 1143900 Principle Office: 36 Elgar Crescent Brierley Hill DY5 4JJ

Board of Trustees

Viquar Qurashi Ambreena Qurashi Dr Syed Hasan Jawed Fazal Ilyus

The Naya Qadam Trust

Report of the Trustees for the year ended 1[st] August 2023

Structure, Governance and Management

Governing Document

The Naya Qadam Trust is constituted as an incorporated charity registered with the charity commission in September 2011 under charity number 1143900. It is governed by a memorandum last updated in 2013.

Organisational Structure

The charity trustees are responsible for the management and decision making of the charity. The time of the trustees is given freely, they receive no remuneration or other financial benefits.

Due to the scale of the charity, no sub-committees are required by the charity, day-to-day management of the charity is handled by the founder and the trustees.

Recruitment and Appointment of trustees

No additional trustees have been appointed since the founding of the charity. In the event of appointment of new trustees, this would be determined by the existing trustees of the charity.

Trustee recruitment would be dependant of increased demand, in which case potential trustees would be selected from those who have extensively volunteered in our work and show an interest in our charitable aims on a longer-term scale. They would be given the opportunity to observe meetings of other trustees and then apply if willing, to ensure compatibility and competence in the role.

Induction and Training of Trustees

Newly appointed trustees are given a copy of the amended 2011 Charities Act and the memorandum governing The Naya Qadam Trust, to ensure they are educated in the responsibilities and expectations of the role. They are then given increased responsibility in the planning of Limb Fitting Camps and the communication with groups involved in the country the camp is hosted, they are expected to present their work to the other trustees once this has been completed.

Objectives and Aims Our Aims

The aims of the charity are as follows:

Our Objectives

With guidance from the charity commission regarding public benefit, the Naya Qadam trust aims to improve the lives of those with disabilities in the countries in which the trust operates by providing them will vital prostheses to support their daily lives, free of charge.

The charity also holds the long-term objective of reducing stigma surrounding disability in many communities in the countries in which the charity operates. This is done by participating in and organising events such as ‘World Disability Day’, empowering those with disabilities within these communities.

Strategies

To ensure the trust is correctly identifying areas where its services would be of beneficial use, before a limb fitting camp is set up in an area workers first go to the area conducting surveys in local healthcare centres and communities in the area to find patients who fall into the criteria for fitting a prostheses.

The trust will work in partnership with other charitable institutions in the local area to provide a location close to the prospective patients where limb fitting centres can be operated, in addition to having a mobile workshop to travel to patients in remote areas.

Young men and women in these areas will be given the opportunities to train in the limb producing process and are given a certificate after completing the course to ensure that limb production can continue, under supervision and correspondence of the charity, once the Naya Qadam Trust have left the area.

We also run water projects, where bore pumps and filtration facilities are installed in rural communities without access to clean water.

Use of volunteers

Volunteers and paid workers based in the UK who will be working with vulnerable people through our organisation are required to undergo a Disclosure and Barring Service (DBS) check, to inform our staffing decisions minimise risk of harm to any of our vulnerable service users.

Volunteers and paid workers based outside of the UK who work with vulnerable people through our organisation undergo the safeguarding processes respective to their country, via their country’s embassy including obtaining criminal records and certificate of good character when necessary.

Volunteers within the organisation are educated about the responsibilities and expectations of any role they may undertake before they begin doing so and given equal treatment and acknowledgement to that of paid staff. Volunteers are also directly managed by the heads of the charity and able to raise concerns or queries to the heads of the organisation in the same capacity as paid workers, to ensure that all workers have security and understanding of their position within the organisation. Volunteers are also expected to adhere to all of the same conduct regulations as paid worker with the same procedures in place for both in cases of misconduct.

Activities and Achievements

Prosthetic Limb Fitting: Amputees within local communities are provided with free prostheses, with thousands being provided to date.

Prostheses creation training: People within community given chance to learn how to make prostheses using materials found locally, grants opportunity to work with charity once our workers have left area to continue production and empower the local community and economy.

Fracture Management Workshops: Healthcare staff in the local area are given the opportunity to learn basic fracture management to improve response to injuries and patient outcome, they are granted a certificate as proof of attendance.

Disability Advocacy: Organise and get involved in events being hosted in communities to reduce stigma around disability and amputation. Helps to empower people with disabilities in these areas.

Women’s Rights Advocacy: Ensure that educational courses and job role training opportunities are provided to local women, to tackle educational and job inequality.

Water Projects: Creation of water pumps and filtration facilities to provide clean drinking water to communities without other access to it. Additionally, creation of clean toileting facilities and electric infrastructure using environmentally friendly sources within these areas.

Flood Response: Responded to the environmental and healthcare needs of those affected in the 2022 Pakistan floods, providing resources for water filtration, fumigation, communicable disease prophylaxis and treatment, infrastructural repair, as well as food and shelter provisions for displaced residents.

Financial Review

Principle Funding Sources

The charity is funded entirely by donation, in the financial year in question amounting to almost £50,000, with a significant portion being donated in response to the unexpected flooding occurring in Pakistan. These donations allowed us to make meaningful contributions to aid efforts, and will facilitate the continued expansion of Naya Qadam’s worldwide efforts.

Investment Policy and Objectives

The charity has no long-term investments, the trusts money is stored in the charity’s UK bank account.

Plans for future period

The trust has begun communicating with health officials in Zanzibar, as well as visiting local hospitals, to understand the scope of work that may be beneficial in this area, with hopes of starting up limb fitting camps and educational workshops in the country.

The trust also continues its work in Nepal, Bangladesh, and Pakistan, with continued prosthesis and trauma related healthcare projects, as well as expansion of new healthcare screening programs offered by Naya Qadam for young child living in Bangladesh, aiming to identify nascent healthcare needs before they develop into conditions with poor prognosis and severe sequelae.

Our advocacy work for women’s rights and disability rights are also ongoing, with continued training and workshops being provided in women’s universities, and training opportunities offered to women from rural areas.

Statement of Trustees Responsibility

The trustees of the charity bear the responsibility of producing an annual report and financial statement, this is to be done in accordance with United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law.

In England and Wales, the law applicable to charities require the trustees of a charity to prepare financial statements for each year. The financial statements given should give a fair and accurate view of the state of the charity including the incoming resources and the application of the resources by the charity for the public benefit.

In preparing the statement trustees are expected to:

Select and consistently use suitable accounting policies;

Observe the methods and principles in the Charities SORP;

Make decisions and estimates that are reasonable;

State whether applicable accounting standards have been followed, any material departures explained in the financial statement;

Prepare the financial statements on the going concern basis unless inappropriate to assume that the charity will continue business.

The trustees are expected to keep accurate accounting records that disclose at any time the financial position of the charity and enable them to ensure that the statements comply with the charities Act and regulation and provisions of the memorandum. Trustees are also responsible with safeguarding the charity’s assets, this involving reasonable efforts and plausible steps in fraud detection and prevention as well as protection against other financial irregularities.

The trustees for the purpose of charity law who served during the financial year up to the date of this report are set out on page one.

Approved by the trustees and signed on their behalf by

~~OO~~ Naya Qadam

Bank Reconciliaton

Opening Balance: £ 74,070.12
02/08/2022
Receipts: £ 48,726.00
Payments: -£ 37,962.30
Closing Balance: £ 84,833.82
Bank Statement Balance: 84833.82
01/08/2023
Unpresented Cheques: £ -
Unpresented receipts: £ -
Closing Balance: £84,833.82
Total Receipts (IN) Total Receipts (IN) Total Receipts (IN) £48,726.00
Date Ref Payee Amount
02-Aug-22 CR CHARITY DONATION 20
03-Aug-22 CR CHARITY DONATION 20
10-Aug-22 CR CHARITY DONATION 10
15-Aug-22 CR CHARITY DONATION 50
17-Aug-22 CR CHARITY DONATION 20
29-Aug-22 CR CHARITY DONATION ZAKAT 2500
29-Aug-22 CR CHARITY DONATION 5000
30-Aug-22 CR CHARITY DONATION 3000
30-Aug-22 CR CHARITY DONATION 100
01-Sep-22 CR CHARITY DONATION ZAKAT 25
01-Sep-22 CR CHARITY DONATION 10
01-Sep-22 CR CHARITY DONATION 10
01-Sep-22 CR CHARITY DONATION 20
01-Sep-22 CR CHARITY DONATION 10
01-Sep-22 CR CHARITY DONATION 20
01-Sep-22 CR CHARITY DONATION 25
01-Sep-22 BP CHARITY DONATION-FLOODS 200
02-Sep-22 CR CHARITY DONATION 20
05-Sep-22 CR CHARITY DONATION 20
12-Sep-22 CR CHARITY DONATION 10
15-Sep-22 CR CHARITY DONATION 50
18-Sep-22 CR CHARITY DONATION SADQA 20
20-Sep-22 CR CHARITY DONATION 20
29-Sep-22 CR CHARITY DONATION SADQA 30
03-Oct-22 CR CHARITY DONATION 20
03-Oct-22 CR CHARITY DONATION 10
03-Oct-22 CR CHARITY DONATION ZAKAT 25
03-Oct-22 CR CHARITY DONATION 10
03-Oct-22 CR CHARITY DONATION 20
03-Oct-22 CR CHARITY DONATION 20
03-Oct-22 CR CHARITY DONATION 10
03-Oct-22 CR CHARITY DONATION 20
03-Oct-22 CR CHARITY DONATION 25
05-Oct-22 CR CHARITY DONATION 2500
10-Oct-22 CR CHARITY DONATION 10
17-Oct-22 CR CHARITY DONATION 50
17-Oct-22 CR CHARITY DONATION 20
31-Oct-22 CR CHARITY DONATION ZAKAT 2000
01-Nov-22 CR CHARITY DONATION 10
01-Nov-22 CR CHARITY DONATION 10
01-Nov-22 CR CHARITY DONATION ZAKAT 25
01-Nov-22 CR CHARITY DONATION 20
01-Nov-22 CR CHARITY DONATION 10
01-Nov-22 CR CHARITY DONATION 20
01-Nov-22 CR CHARITY DONATION 25
02-Nov-22 CR CHARITY DONATION 20
03-Nov-22 CR CHARITY DONATION 20
09-Nov-22 CR CHARITY DONATION 25
10-Nov-22 CR CHARITY DONATION 10
15-Nov-22 CR CHARITY DONATION 50
17-Nov-22 CR CHARITY DONATION 20
17-Nov-22 CR CHARITY DONATION 50
30-Nov-22 CR CHARITY DONATION ZAKAT 2000
01-Dec-22 CR CHARITY DONATION 10
01-Dec-22 CR CHARITY DONATION 20
01-Dec-22 CR CHARITY DONATION- ZAKAT 25
01-Dec-22 CR CHARITY DONATION 10
01-Dec-22 CR CHARITY DONATION 10
01-Dec-22 CR CHARITY DONATION 20
01-Dec-22 CR CHARITY DONATION 25
02-Dec-22 CR CHARITY DONATION 20
05-Dec-22 CR CHARITY DONATION 20
12-Dec-22 CR CHARITY DONATION 10
15-Dec-22 CR CHARITY DONATION 50
16-Dec-22 CR CHARITY DONATION SADAQAH 100
19-Dec-22 CR CHARITY DONATION 20
20-Dec-22 CR DONATION FLOOD 100
25-Dec-22 CR CHARITY DONATION SADQA 30
26-Dec-22 CR CHARITY DONATION 2000
29-Dec-22 CR CHARITY DONATION 50
02-Jan-23 CR CHARITY DONATION 50
03-Jan-23 CR CHARITY DONATION 10
03-Jan-23 CR CHARITY DONATION 20
03-Jan-23 CR CHARITY DONATION 10
03-Jan-23 CR CHARITY DONATION ZAKAT 25
03-Jan-23 CR CHARITY DONATION 20
03-Jan-23 CR CHARITY DONATION 10
03-Jan-23 CR CHARITY DONATION 20
03-Jan-23 CR CHARITY DONATION 20
03-Jan-23 CR CHARITY DONATION 25
08-Jan-23 CR CHARITY DONATION SADQA 20
10-Jan-23 CR CHARITY DONATION 10
13-Jan-23 CR SADQA CHARITY DONATION 50
16-Jan-23 CR CHARITY DONATION 50
17-Jan-23 CR CHARITY DONATION 20
30-Jan-23 CR CHARITY DONATION ZAKAT 2000
31-Jan-23 CR CHARITY DONATION 100
01-Feb-23 CR CHARITY DONATION 10
01-Feb-23 CR CHARITY DONATION 10
01-Feb-23 CR CHARITY DONATION ZAKAT 25
01-Feb-23 CR CHARITY DONATION 10
01-Feb-23 CR CHARITY DONATION 20
01-Feb-23 CR CHARITY DONATION 20
01-Feb-23 CR CHARITY DONATION 25
01-Feb-23 CR CHARITY DONATION SADQA 50
02-Feb-23 CR CHARITY DONATION 20
03-Feb-23 CR CHARITY DONATION 20
10-Feb-23 CR CHARITY DONATION 10
15-Feb-23 CR CHARITY DONATION 50
17-Feb-23 CR CHARITY DONATION 20
20-Feb-23 CR CHARITY DONATION ZAKAT 2000
01-Mar-23 CR CHARITY DONATION 10
01-Mar-23 CR CHARITY DONATION ZAKAT 25
01-Mar-23 CR CHARITY DONATION 10
01-Mar-23 CR CHARITY DONATION 10
01-Mar-23 CR CHARITY DONATION 20
01-Mar-23 CR CHARITY DONATION 20
01-Mar-23 CR CHARITY DONATION 25
02-Mar-23 CR CHARITY DONATION 20
03-Mar-23 CR CHARITY DONATION 20
10-Mar-23 CR CHARITY DONATION 10
15-Mar-23 CR CHARITY DONATION 50
17-Mar-23 CR CHARITY DONATION 20
24-Mar-23 BP CHARITY DONATION Zakat 100
24-Mar-23 CR CHARITY DONATION 350
28-Mar-23 CR CHARITY DONATION ZAKAT 2000
02-Apr-23 CR CHARITY DONATION ZAKAT 2000
03-Apr-23 CR CHARITY DONATION 10
03-Apr-23 CR CHARITY DONATION 20
03-Apr-23 CR CHARITY DONATION ZAKAT 25
03-Apr-23 CR CHARITY DONATION 10
03-Apr-23 CR CHARITY DONATION 20
03-Apr-23 CR CHARITY DONATION 20
03-Apr-23 CR CHARITY DONATION 20
03-Apr-23 CR CHARITY DONATION 25
03-Apr-23 CR CHARITY DONATION 10
07-Apr-23 CR CHARITY DONATION 500
11-Apr-23 CR CHARITY DONATION 10
14-Apr-23 CR CHARITY DONATION 1900
17-Apr-23 CR CHARITY DONATION 50
17-Apr-23 CR CHARITY DONATION 20
18-Apr-23 CR CHARITY DONATION 100
18-Apr-23 CR CHARITY DONATION 325
18-Apr-23 CR CHARITY DONATION zakat 150
18-Apr-23 CR CharityZAKAT 2000
20-Apr-23 CR CHARITY DONATION ZAKAT 500
20-Apr-23 CR CHARITY DONATION ZAKAT 156
20-Apr-23 CR CHARITY DONATION 5000
02-May-23 CR CHARITY DONATION 20
02-May-23 CR CHARITY DONATION 10
02-May-23 CR ZAKAT DONATION 25
02-May-23 CR CHARITY DONATION 10
02-May-23 CR CHARITY DONATION 20
02-May-23 CR CHARITY DONATION 10
02-May-23 CR CHARITY DONATION 20
02-May-23 CR CHARITY DONATION 25
03-May-23 CR CHARITY DONATION 20
10-May-23 CR CHARITY DONATION 10
15-May-23 CR CHARITY DONATION 50
17-May-23 CR CHARITY DONATION 20
26-May-23 CR CHARITY DONATION 50
30-May-23 CR CHARITY DONATION 600
01-Jun-23 CR CHARITY DONATION 10
01-Jun-23 CR CHARITY DONATION 10
01-Jun-23 CR CHARITY DONATION 20
01-Jun-23 CR CHARITY DONATION ZAKAT 25
01-Jun-23 CR CHARITY DONATION 10
01-Jun-23 CR CHARITY DONATION 20
01-Jun-23 CR CHARITY DONATION 25
02-Jun-23 CR CHARITY DONATION 20
05-Jun-23 CR CHARITY DONATION 20
05-Jun-23 CR CHARITY DONATION 120
12-Jun-23 CR CHARITY DONATION 10
13-Jun-23 CR CHARITY DONATION SADQAH 50
15-Jun-23 CR CHARITY DONATION 50
19-Jun-23 CR CHARITY DONATION 20
27-Jun-23 CR CHARITY DONATION 100
02-Jul-23 CR CHARITY DONATION SADQA 50
03-Jul-23 CR CHARITY DONATION 20
03-Jul-23 CR CHARITY DONATION 20
03-Jul-23 CR CHARITY DONATION 10
03-Jul-23 CR CHARITY DONATION 10
03-Jul-23 CR CHARITY DONATION 25
03-Jul-23 CR CHARITY DONATION 10
03-Jul-23 CR CHARITY DONATION 20
03-Jul-23 CR CHARITY DONATION 20
03-Jul-23 CR CHARITY DONATION 25
03-Jul-23 CR CHARITY DONATION ZAKAT 3000
09-Jul-23 CR CHARITY DONATION SADQA 20
10-Jul-23 CR CHARITY DONATION 10
17-Jul-23 CR CHARITY DONATION 20
17-Jul-23 CR CHARITY DONATION 50
28-Jul-23 CR CHARITY DONATION 200
30-Jul-23 CR CHARITY DONATION ZAKAT 100
31-Jul-23 CR CHARITY DONATION ZAKAT 2500
01-Aug-23 CR CHARITY DONATION 10
01-Aug-23 CR CHARITY DONATION 10
01-Aug-23 CR CHARITY DONATION 20
01-Aug-23 CR CHARITY DONATION 10
01-Aug-23 CR CHARITY DONATION 25
01-Aug-23 CR CHARITY DONATION 20
01-Aug-23 CR CHARITY DONATION 25
Total Payments (OUT) Total Payments (OUT) Total Payments (OUT) £37,962.30
Date Ref Paid To Amount
03-Aug-22 VIS WWW.IJTDIRECT.CO.U 0800 0837447 156.88
10-Aug-22 VIS NEPAL CAMP 100
22-Aug-22 VIS WORLDREMIT LTD LONDON 12.99
22-Aug-22 VIS WORLDREMIT LTD LONDON 13.99
24-Aug-22 DR BANK CHARGES TO 02AUG2022 5
30-Aug-22 VIS FLOOD RELIED 1591
30-Aug-22 VIS FLOOD RELIEF 1000
31-Aug-22 VIS FEES Msc 1000
05-Sep-22 VIS food raton 1000
05-Sep-22 VIS WATER FLOODING 500
05-Sep-22 VIS WATER FLOODING 1000
06-Sep-22 VIS ACCOUNTANT LONDON 48
07-Sep-22 VIS WATER FILTRATION FLOODS 1000
07-Sep-22 VIS WATER FILTRATION FOR FLOODS 1200
08-Sep-22 VIS LIMBS 500
08-Sep-22 VIS WATER HAND PUMP FLOODS 500
15-Sep-22 VIS WATER FILTRATION FLOODS 1857
24-Sep-22 DR BANK CHARGES TO 02SEP2022 5
03-Oct-22 VIS student fee 401.5
07-Oct-22 VIS STUDENTS FEES 35.49
24-Oct-22 DR BANK CHARGES TO 02OCT2022 5
09-Nov-22 VIS WATER FILTRATION 1970.91
17-Nov-22 VIS STUDENTS FEES 608.53
24-Nov-22 DR BANK CHARGES TO 02NOV2022 5
13-Dec-22 VIS ASSOCIATION OF CHA Glasgow 122
13-Dec-22 VIS ASSOCIATION OF CHA Glasgow 122
19-Dec-22 VIS students fees swat 214.97
23-Dec-22 VIS tents for foods 95.9
23-Dec-22 VIS FLOODS RATION 56.48
24-Dec-22 DR TOTAL CHARGES TO 02DEC2022 5
30-Dec-22 VIS FLOOD RELIEF 288.48
03-Jan-23 VIS raton for foods 121.73
05-Jan-23 VIS FLOOD RELIEF 942.18
06-Jan-23 VIS ASSOCIATION OF CHA Glasgow 478.8
10-Jan-23 VIS WATER FILTRATION 700
24-Jan-23 DR TOTAL CHARGES TO 02JAN2023 5
15-Feb-23 VIS NURSING SCHOOL FEES 682
24-Feb-23 DR TOTAL CHARGES TO 02FEB2023 5
22-Mar-23 VIS REMITLY LONDON WATER FILTRATION 689.4
24-Mar-23 DR TOTAL CHARGES TO 02MAR2023 5
29-Mar-23 VIS WATER 348.1
30-Mar-23 VIS UNIFORMS 100
05-Apr-23 VIS FEES AND HOSTEL FOR ACCOUNTING STUDENTS 508
11-Apr-23 VIS STUDENTS FEE SWAT 1535.1
24-Apr-23 DR TOTAL CHARGES TO 02APR2023 5
05-May-23 VIS MEDICAL STUDENT FEES 846
05-May-23 VIS SCHOOL FEES 255
05-May-23 VIS TRANSPORT FOR SWAT 1127.52
09-May-23 DR FEE UNIVERSITY 613.65
09-May-23 DR BANK CHARGES 30
09-May-23 VIS WATER PUMP 617.3
19-May-23 VIS THAR SOCIAL PROJECT 1 829.8
22-May-23 VIS THAR SOCIAL PROJECT 2 826.56
24-May-23 DR TOTAL CHARGES TO 02MAY2023 6.6
30-May-23 VIS FUMIGATION MACHICE FOR FLOODS 863
30-May-23 VIS LIMBS 147.49
12-Jun-23 VIS FEE FOR ACCOUNTING STUDENTS X2 500.02
14-Jun-23 VIS WATER HAND PUMP 200
20-Jun-23 DR UNIVERSITY FEES 3816.38
20-Jun-23 DR BANK CHARGES 30
20-Jun-23 VIS WATER FILTRATION 825.76
24-Jun-23 DR TOTAL CHARGES TO 02JUN2023 5
10-Jul-23 VIS LIMBS 908.06
21-Jul-23 VIS LAPTON FOR SWAT STUDENTS 129.89
24-Jul-23 DR BANK CHARGES TO 02JUL2023 5
24-Jul-23 VIS THAR SOCIAL PROJECT 3 1098.69
24-Jul-23 VIS NEPAL CAMP EXPANSES 2255.14
24-Jul-23 VIS ASSOCIATION OF CHA Glasgow 135
24-Jul-23 VIS ASSOCIATION OF CHA Glasgow 135
31-Jul-23 VIS MEDICAL EQUIPMENT 165
31-Jul-23 VIS WEBSITE MAITENANCE 44.01

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/ The Naya Qadam Trust members of On accounts for the year 01 01/08/23 1 2 ended Separate accounts Set out on pages submitted

Charity no 1143900 (if any)

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 01 / 08 / 2023 .

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

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 gives me cause to believe that in, any material respect:

the accounts do not accord with the accounting records

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

27/06/2024 Date: ~~——~~

Signed: Date: Name: Emily RichardsMark Richards ~~Pd~~ Chartered Institute of Management Accountants (Expired due to ill-health caused Relevant professional retirement) qualification(s) or body Master’s Degree in accounting from Leeds Becket University. (if any): Address: 59 Banners Lane Halesowen, West Midlands B63 2AU

IER

October 2018

1

Section B

Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

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

None.

IER

October 2018

2