COMPANY REGISTRATION NUMBER: 07746672 CHARITY REGISTRATION NUMBER: 1144036 Gladstone Village Hall Company Limited by Guarantee Unaudited Financial Statements 31 December 2023 AGP Chartered Accountants Sycamore House Sutton Quays Business Park Sutton Weaver Runcorn Cheshire WA7 3EH
Gladstone Village Hall Company Limited by Guarantee Financial Statements Year ended 31 December 2023 Page Trustees. annual report (incorporating the director's report) statement of financial activities (including incorne and expenditure account) Statement of financial position Notes to the financial statements
Gladstone Village Hall Company Limlted by Guarantee Trustees. Annual Report (Incorporating the Dlrectorfs Report) Year ended 31 December 2023 The trustees, who are also the dlrectors for the wrposes of company law. prasanl Ihelr rewrt and the unaudited financial statement¥ of the charity for the year endad 31 D$¢¢mber 2023. Reference and admlnlstrativ• dgtails Reg15tered charity name Gladstona Village Hal Charfty r8glstration number 1144036 Company registration numbèr 07746572 Prfnelpal office and registered Maple House office The Village Burton Neslon CH84 5TH The tNstsos M J Cartyle N J Stumiey G J filby Indèpèndent examiner P Stowe Aceountsnts AGP Chartered Accountants Sycamore House Sutton Quays Business Park Sutton Weaver Run¢om Che3hire WA7 3EH Structur•* gov•man¢¢ and management Gladstone Village Hal is a company limf(ed by guarantee and a registered charity. The ¢harity'$ prinapal govèming dLKument is its Memorandum and Articles of Assoaation incorporated 19 August 2011.
Gladstone Village Hall Company Lirnited by Guarantoo Trustees, Annual Report (Incorporating the DirectOS Report) {¢cU0l Year ended 31 December 2023 R•eruitm•nt and appointh?ent of trnstees The Directors of Gladstone Village Hall {Ihe corporate trustee of rts reglslered chartyl are appointed for 8 3 ygar pèriod. bLbt can be reappointed by the Members. Each year the Members consider the composition of the Board and approvè nèw Directors wh616 any vacancies arise due lo additional red or as a result of a retiring Director not wishing to be reappointed. Members are those individuals are the guarantors of the company which is limited by guarantee, as this type of company doe5 not have shareholders. ObJpctive$ and activ•ti&s The objecis of the charity are lo further or benefit the resident5 of the parishes as al 1925 of Burton and Puddinglon and at the diSCtion of the members from time to lime such other districts the member5 shall deem appropriate. without dislin(ion of sex. sexual orientation, race, disability or of political. religious or other opinions by associating together the said residents and the local authorities, voluntary and other organisations in a common effort lo advance education and lo provide facilities in the interests of so¢ial welfare for rec¥eation or other leisure time 0uPation the objective of improving the condition5 of life for thè residènts. We have referred to the guidan contained in the Charity Commission's gerw?I guidance on publi¢ benefft whèn reviewng wr aims and oble¢tives and in planning our future activities. Achlevements and performance The charity ha5 athieved ils objective of providing varied sodal, lelsure & communlty-based activities and support lo the local residents. The challenges of the Ccsst-of-liwng crisis have had an unusually high impact on ourcosl base this year, particularfy energy, insurance and bar purchases. The fact that we have managed this mtsre dfficult year with only a small deficit has only been possible thanks lo the small ¢or& group tsf volunteers wlwe year round dedication and energy is to be applauded. The lessons from the pandemic and the huge and ongoing increase in our energy Costs has meant that we conlnue with our policy of careful review of all running cost5. We conts'nue to review our future property & running cost strategy tr) plan for rofurbishmanl anfj modemisation over the corning years. This wll require a number of fundraising carnpaigns as the cost ofthe required caytsl expenditure is Signifint and cannot be ffinand from reserves alone. Looking ahead into 2024. the Trustees remain exated by the potential for growth in our community usagÈ across all age groups, induding increasing numbers joining our sports clubs and fvrther modemisalion of our various community Spaces, driven by a view c) futu need and listeniro to our premise5 users and local community. Financial vevl¢w In the year ended 31 December 2023, the charitls outyoing resources exceeded incoming resources by £1,967 leaving the reserves li SLWUS by £189.843. of which retated lo unrestricted reserve5.
Gladstone Vlllage Hall Company Limited by Guarantee Trustees. Annual Report {Incorporatlng tho Director's Report) f¢on(tnued) Year ended 31 Decgmber 2023 Reser40s policy It is the policy of the trustees lo build up unrestricted reserves to provide worf(iNJ capital to enable the activities of the charity to continue in the event of a signrficant drop in funding and lo enable contracted commitmènts to be met. As nomial. recurring outgoing$ are in the order of £50,000 per annum the Trustees attempt lo maintain kn years ofthese serVeS, plus an arnount for irregular, adhoc property exFenditure. Plans for fure periods The Tn199$ dLI not antirApate any thanges to the charftls alms and key objectwes in the near futu Small company provlslon$ This report has been prepared in accordance with the provisions aFplicable to companies enlltled tothe Small cornpanies exemption. The trustees, annual report was approved on tru51ee¥ by.. and sp3ned on behalf of the board of N J Sturmey Trustee
Gladstone Village Hall Company Llmltsd by Guarantee Statement of Financial Activities lincluding income and expenditure account) Year ended 31 December 2023 2023 Unrestn'cted funds Total funds Total funds 2022 Ineoma and endowments Dtsnatitsns and legacies Other incorne 70 31.605 70 31,605 7,163 37.198 Total Income 31,675 31.675 44,361 Expgnditurp Expenditure on charitable activities Total expenditurè 33,642 33.642 29,811 33,642 33,642 29.811 Not lexpenditurgvincome and net movement in fvnds (1,9671 11,9671 14,550 Roconciliation of funds Total funds brought forward Total funds carried for•vard 191.810 191,810 1TI,260 189.843 189,843 191,810 The ststemènt trf finanaal aciivitSes indudes all gains and losses recognised in the year. All income and expenditure derive from continuing activitiès. Tho notes on pages 7 to 15 fonn part ofthese fin8ncial statemBnts.
Gladstone Vlllage Hall Company Limited by Guarantee Statement of Financlal Posltlon 31 Decombor 2023 2023 2022 Fixèd assgts Tangible fixed assets Investrnents 12 13 87,087 84,825 87.08B 84.826 Current assets stocks Debtors Cash al bank and in hand 14 15 BOO 77.343 25.299 300 78,6 28,698 103,442 107,602 Crèditots- amounts falling duo w5thln on8 yaar Nèt euriant assets 16 687 618 102.755 106.984 Total assets less current liablliti•s 189,843 189.843 191.810 Net assets 191,810 Funds of th• charrty Unréslrided funds 189.843 191,810 Total Charity funds 17 189.843 191,810 For thè year ending 31 December 2023 the charity was entitted lo axamplion from audit under sectv)n 477 of the Companies Act 2006 relating to small Companies. Directors, respon$lbilities'. The members have not reqLrirèd thè company to obtain an audit of its financial statements for the year In qu&stlon In acr(lanCe wth Section 476.. The directors acknowledge their responsibilib.es f¢rcomplying with the requirements of the Actwith respect to accounting records and the preparation of financial staternenls. These financial statements have bogn y9pared In accordance byilh the provisions applicable to companies sutyect to the small companie5. regime. The statement of financial position continues on the following page. The notes on pages 7 to 15 fomi part of th0$0 flnanclal stat¢monts.
Gladstone Village Hall Company Limited by Guarantee Statement of Financial Position {conllnued) 31 December 2023 These financial statements were approved by the b)ard of trustees and authorised for issue o , and are signed w behaw oftha bo¥d by.. N J Stumey Twsteè Tho notes on pages 7 to 15 forn part ofthese financHI staternonts.
Gladstone Willage Hall Company Limited by Guaranteo Notes to the Flnancial Statements Year ended 31 December 2023 General Infomiatlan Thè charity is a public benefll entty and a private ccmpany Ilmlted by guarantee. registered England and Wales and a registered charity in England and Wales. The address oflhe règlslared officE is Maple House. The Village. Burton, Neston, CH64 5TH. statsment of compllanee Thesè financial statements have been prepared in compliance with FRS 102, The Financial Reporting Standard appli¢aL4e in the UK and the Republic of Ireland., the Statement of Recommended Practice applicable to chariti6s preparing their anIS in accordancg with tha Financial Reporting Standard applicable Sn the UK and Republic of Ireland IFRS 1021 IChanb"es SORP IFRS 102)) and the Companies Ad 2006. Accounting policies Basis of preparntion The financial statements have beèn prepared on the historical cnst basi$, as modified by the revaluation of certain financlal assets and liabilities and investment properties measured al fair value through income or expenditure. The financial stslemenls are preped in sterflng, whith is the functional currency of tha antlty. Going concèrn There are no material uncèrtsinlies about the iaritys abilty lo contlnua. Consolldation The tharity is not requir¢d to prepare Consolated accounts in aeeordance wf(h the Charities Acl 2011. and has taken advantage of the option not to wepare ¢on$olidated financial statements contained in Section 398 of the Companies Ad 2006 on the basis thatthe ¢harily and its Subsidiary undertakings comprise a small group. Judgornents and kèy sour¢os of estimation uncertalnty The praparion of the financial statements requi$ management to make judgements. esb"mates and assumptions that affect tha amwnts reported. These eslimales and judgéments are Continually reviewed and are based on experience and other factors, I1[9 expectations of future events that are believed to be reasonable under the rCumStances. Fund accounting Unrestricted funds are available for use al the dSscretlon of the trustees in fiJrtherancE of th& general ¢bjectives of the tharity. Restricted fvnd$ a subj'ected lo restrictions on their experKliture imposed by the donor.
Gladstone Village Hall Company Limited by Guarantee Notes to the Financial Statements (conUnu£d) Year ended 31 December 2023 A¢¢ountlng pollcles (Conllnrd) Incoming resources AJI incoming resources are irlded in the stalsmènl of financial activibes when entitlement has passed to the tharily,. il is probable that the economic benefits associated wlh the transaction will flow to the charity and the amount can be rdiably measured. The following specific policies are applied to particular cegorie8 of Income.. income ffom donations or grants is recognised when there is eviden of entitlement lo the grft, receipt 1$ pr¢)bak4e and f($ amount can be measured reliably. legacy Income Is recognised when rgcglpt Is probable and entitlement is established. income from donated goods is measured at the fair value of the goods unless this is impracti¢¥l to mtrasu reliably, in whi¢h ¢ase tha value is derived ftom the cost to the dorKJr or the eslimaled resale value. Donated falItIeS and sèrvices are rectsgnised in the accounts when received if the value can be rellaY measur&J. No amounts are induded for the ¢ontribution of general volunteers. income from contrads for the supply of services is reCOgned wlh the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for il lo be spent on a particular purpose and returned rf unspent. in which case it may be regarded as restricaed. Resour¢¢$ gxp¥nd¥d Exwnditure is recognised on an accnjals basis as a lithlity is incurred. Expenditure includes any VAT which ¢annot bè fvlly recove, and is classrfied under headings of the statement offinancial activth'e5 to which it relates.. expenditurè on ralsing funds indudes the costs of all fundraising activities, events, non charilable trading activitses, and the sale of donated goods. expenditure L)n ¢harilable a¢b"wtiès indLJdès all costs incJJrred by a charity in undertaking activities that further its charitable airns fcy the benefft of its benefiaries. including thosè support costs and costs relating lo the govemance of the charity apportioned lo charitable activities. olherexpenditure indudes all expenditure that is neither related lo raising furKls forthe charity nor part of ils expenditure on charilabla acbvities. l ¢osts are aocated to expenditure categories reflecting the use of the resource. Direct cost8 attributsble to a single 8Ctiwty are allocated thredly to that activity. Shared cx)sis are apportioned been the acivilies they ccfftlribute to ¢n a reasonable, lusUflaLlè and ¢on$i$tent basls. Tangblo a$set$ Tangible assets are initially recorded al cost, and subsequently staled alcosl less anyaccumulaled depreciation snd impaiment losses. Any tangible assets carried at revalued amounts are recorded al tha fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment lossès.
Gladstone Village Hall Company Llmit•d by Guarantee Notes to tho Financial Statements (¢Mtinved) Yoar ended 31 Docombor 2023 Accounting policlK fconllntmdj Tangiblè as59ts f¢ontinuedJ An increase in the carrying arnount of an asset as a result of a revaluation, is recognised in oth recognlsed galns and losses, unless li revèrse5 a tharge for impairment that has previously been r¢¢ognised as expenditure within the $tstemenl of finanaal activities. A decrease in the carrying amount of an asset as a result of revaluation. is recognised in other récognl$ed gains and bsses, except to whlch st offsets any previous revaluation gain, in which case the loss is shown within othèr regnIsed gains and10sses on the statement of financial activities. Depreclation Deprerialion is calculated so as towrile off the cost orvaluation of an assel.18ss its resKlual valua, over the useful economic lrfe of that asset as follows.. Fixtures and fittings Etectronic equipment Equipment Improvement to hall 10 125 years straight line 5 years straight line 10 115 years straight line nfl 120 years straight line No depreciation is calculated on plant and machinery or certain improvements to haN Assets that form part of the building as thè dire¢tL)rs believe these assets maintain thèir valuè. Inv•stm•nts Unlisted equity investments are initially reccffded at cost, and subsequantly maasured al fairvalw. If fair value cannot be reliably measured, assets are measured at ¢051 le88 impairnenl. Listed investments are measLYeil al fair value with thanges in fair value being TecognS$ed In inccme or expenditur•. Invèstments in associates Investments in assoaales accounted IOT in accordan wth the cost modd ara re¢orded at cost le$$ any accumulated impaimient losses. Investments in assouates accounted for in accordance with the fair Val model are initially recorded at thè transaction price. At each reporting date. the investm8nls are measured al fair value, wth changes in fairvalue taken through ineome or expenditure. Where il Is impracticae lo measure fair value reliably thOut undue Cost or effort, the cost model wll be adopted. Dlvidands and other distributions received from the investment a recogni3ed as income without regard lo whether the distributions arè from ae¢umulal?d profits of the associate arising before or after the date of acqulsEtIo ImpaIrmt of fixed assets A reeW for Indicators of impairment is carried out at each reporting date, wth the recoverable amount baing estimated where such indicators exist. Wh¢r¢ th& carrying value exceeds the recoverable amount, the asset is impaired aecordingly. Prior impaimienls are also ieviewed for possible reversal at each feporbng dat&.
Gladstone Village Hall Company Limited by Guarantee Notes to the Flnanclal Statements (eontlntM) Year ended 31 December 2023 A¢¢ounfjng pollel•s (¢onbnued) Impalmient ot fixed assets Icontlnued) Forthe purposes of impaimienl testing, when il 13 not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generaling unil tts which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that include3 the as5el and generates cash inflows that largdy independent of the cash inflows from other assets or groups of assets. For impairment testing of gwdwill. the goodwill acquired in a business combination is, from the acquisition dale, allocated lo each of the cash-generaling units that are expected Its benefit from the synergies of the combinaJon. irr¢spe¢bve of whether other assets or liakn'lilies of the charfty are assigned to those units. stock$ stocks are measured at the lower of c051 and estinaled sèlling pNeÈ lès$ ¢o$ts to complete and sell. Cost indude5 all c051s of Purchase. c051s of conversion and other cos15 Incurred in bringing the stock lo its present ation and condition. Financial instruments The charity only has finanaal assets and financial liabilities of a kind that qualfy as basic financial inslrumènls. Baslc financial inslrumènls aré Initially recognised at transaction value and subsequenlty measured at their settlement value yvilh the exceplson of banks loans which are subsequen15y measured al amortised cost using the effective bnlerest method. Limited by guarantee The company is limited by guarantee and does not have a share capital. The liability of the members is limileEI inthe event ofthe company bein9wound upto such amount 8s may bÉ requTred not exceeding one pound. Donations and l•gaei•s Unrestricted Funds Restricted Total Funds Funds 2023 Donations Donations 70 70 Unrestricted Funds Restricted Total Funds Funds 2022 Donions Donations 163 7,000 7,163 10
Gladstone Village Hall Company Limited by Guarantee Notes to the Financial Statoments fconl1nuj Year ended 31 December 2023 other Incom• Unrestricted Total Funds Unrèstrictèd Total Funds Funds 2023 Fund3 2022 Sports Pavilion bar rent Room hlre due from GVH Faulitie8 mitèd Gift aid from GVH Fadlities Mited Gift aid ¢lam Covid grant from local Counal 1.550 1,$50 1.550 1,550 18,437 11,618 18.437 11.618 10.970 21,325 686 2.667 10,970 21,325 2.667 31.605 31,60S 37,198 37,198 Expenditure on charitable actlvltias by fund ty Unrestricted Total Funds Unrestricted Total Fund$ Funds 2023 Funds 2022 ProvisKJn of soaal and lei9gJo facilitie5 33,642 33,642 29,811 29,811 Expenditurè ¢n ¢haritable activities by activlty typ• Actmlies undertaken Total fvnd$ dSréctly 2023 Totsl Itmd 2022 Provision of soaal and leisure fadlitles 33.642 33,642 29.811 N&t1gxp•ndirQylcOme Net lexpendilure)fincom$ Is stated after chargin(creditIng)'. 2023 2022 Depreciation of tangle fixed assets 6.414 5.592 10. Staff cosis The total staff oxts and employee beneffts ftha repjrtlng perfod are anaty3ed as lollows: 2023 2022 Wages and salaries 283 The average head count of employees thjring the year was 1 12022.. nill. No employee received employee benéffts of more than £60,000 during the year12022'. Nill. 11. Trustsg remuneration and expenses No remuneratlon or expenses were paid to the tnrstees thring the current or prev¢ous year. 11
Gladstone Village Hall Company Limited by Guaranteg Notes to the Flnanclal Statements (eon Year ondod 31 December 2023 12. Tanglblè fix8d assèts At At l Jan 2023 Additions 31 Dec 2023 Cost Plant and machlnery Fixtures and fittings Electr¢ni¢ equipmtrnl Equipment Improvements to hal 3,899 21,648 4,419 45,835 29,006 1,720 685 1,909 378 3,984 5,619 22,333 6,328 46,213 32,990 104,807 8.676 113.483 At Charo• for At 1 Jan 2023 thg year 31 Dec 2023 Depreeiation Plant and machinery Fixtures and fittings Electronic equipment Equipment Improvements to hall 3,801 725 15,458 1,105 944 3,853 512 4.906 1,669 19,309 512 19.982 6,414 26,396 At At 31 De¢ 2023 31 D&¢ 2022 Carrying amount Plant and machinery Fixtures and fittings Electronic equipment Equipment Improvements to hall 5.619 17.427 4.659 26,904 32,478 3,899 17,847 3,694 30,379 29.006 87,087 84.825 The original charity and Gladstone Village HaN are linked charities, there are no transactions in the original charity. The origlnal charlty included the land and the building of the haj and sports club which were funded in previous year5 from donations. No historical ry>s1 can estsblished forthe land and buildings and therefore there is no basis its recognrfcion. 12
Gladstone Vlllage Hall Company Limited by Guarantee Notes to the Financlal Statements icondnued) Year ended 31 December 2023 13. Investments Shares In group urKlertaking Cost or valuation At l Jan 2023 and 31 De¢ 2023 Impalmi8nt At l Jan 2023 and 31 2023 Carrying amount At 31 Dec 2023 At 31 Dec 2022 All Investments shown above are held al valuatlon. The charEty holds 100% of the sharehc4dings. namely 1 ordinary share of £1, in its wholly owned subsidiary company GVH Facilities Limited which is incorporated in England & Wales. The registered office ofthe company is CIO Maple House, The Village, Burton. Neslon. CH64 5TH. GVH Facilitias knmi18d pays all of ils profits to the charity underthe gift aid 3cheme. The prinapal aLtiwly of GVH FalitIeS Limited is that of operating Gladstone Village Hall, a sports pavilion and playlng fieldlgrounds. The year end of the subsidiary is 31 December and the summary finan¢ial performance is gwen low'.- 2023 2022 Tumover Cost of sales Staff costs Other charges Net profft Amount gfft 8Kled to the charity Retained In subsidiary 64.49S (21.994) 13.883} (27,0001 11,618 111.6181 71,769 122,1361 13,652) 124,656) 21,325 {21,325} The assets and liabilities of the subsithary were'.- 2023 2022 Current assets Currant liabiif(ie$ 78,473 178.472) 80,018 180,0171 Net a85e15 Aggregate share capllal and reserves 13
Gladstone Village Hall Company Limited by Guarantee Notes to the Flnanclal Statements icrAryttnu•d) Yoar ended 31 December 2023 14. Stocks 2023 2022 Healing oil 800 300 15. DebtoJ¥ 2023 2022 Amounts owgd by 9P undertakSngs 77.343 78,604 16. Crodltors: amounts faJllng due wlthln one year 2023 2022 Accruals and deferred income Social séeurity and other taxes 630 57 618 687 618 17. Analysis of charitable funds Unre$trietad funds At 1 Jan 2023 At Transfers 31 Dec 2023 Income Expenditure Genèral funds 191.810 31.675 133.6421 1B9.843 At Transfers 31 Dec 2022 1 Jan 2022 Income Expenditure General funds 177.260 37,361 129.8111 7,000 191,810 14
Gladstone Willage Hall Company Limited by Guarantee Notes to the Flnancial Statements f¢onthued) Year ondgd 31 December 2023 18. Analysts of not as$&ts ben funds Unrestricted Total Funds Funds 2023 Tangible fixed assets Investments Current ass9ts Creditors less than 1 yr Net assèts 87.087 87,087 103,442 168n 189,843 103.442 16871 189.843 Unrestrth(l Total Funds Fund 2022 Tangible fmed assets Investments CurTenl assets Creditors less than 1 year Nét assets 84.825 84.825 107,602 16181 193.810 107,6Q2 16181 191,810 19. Related partl•s Gladstone Village Hall owns 1LX)% of the share capital of GVH Faalilies Limited, a company registered in England and Wales. During the year, GVH Facilities Limited lIeded room he inccrfnè for Gladstone Vinage Hal amounting to £18,20412022'. £10.9701. In addition. Gladstone Vluage Hall recharged 100% of waste collection. water, light and httal to GVH Faalitie3 Lirrmled of £16.09212022.' £11,082). Gladstone Village Hall have also tharged bar rentforthe 12 month period of £1.55012022'. £1,550) lo GVH Faalilies Limited. The profits of GVH Faulities Limited will be grft aided to Gladston& Village Hall. This amounted 10 £11.61812022'. £21,325). During the year repayments amounting to £48.725 were made to Gladstone Village Hal. As at the year erHI, there was an amount due lo Gtadstone Village Hall from GVH Fa¢llili¢s Limrted of £77,343 {2022'. £78.604). 15
, CHARIT,Y COMMISSION n the accounts .-J¥i'.jÉ: 'j,.... In.¢epe.tydpvt Examiriér's Reporf%,': Report to the i: . 'trvStÉed1re¢tor& . memb8rs.of . syl1.w¥.¢ n.4CCDunts.fot th8 year .ended , Charity no.: Coinpeny no.: Ci-.IlL57L l ' I re,wrt to.tlie charity trustees on rhy examination. of thé accciinls of'the G.ompany,for the year.pnded As. tho charity's twstees of the Company (whoiare also the, dire¢ios of the:. cornpany for th. PiirpDseo of company law}, you are responsible for the prepaiatiori of the accounts in accordance with tho req.ulremenls of tr..e Cofflporiies Act 20061-he 2006 Act.),. -k4xv'lr¥g Satisfied fTiyself that the accounts of tb,è Compèny dre Iioi reouire.U:' -,dited for this liear Ejnaer Parl 16 01 the 2006 Aci &no ar8 Liligible-far, ..indÉDèndfrnt examinatiori, I report In respect of my examination of voiJr. chanly s'a¢coLtnts as carrted out under seciiofi 145 of th&Ch&rities Act 201'.1 i= .("!h¢ 2p31 1 Act"). In carrying out My examiii ation, I havé folbwed thé 'Liire¢.Ilons giy2n by, Ihe Charity. Commi55ion (iirider section 140(al{bj.of Ihe-. . 2011'AcL Resl¥itisiillt4ès and . aliiits<i.Ine not applic qtJL71rtl8d pllrgblp Ilted ba&gll.. D,: toms. to.,iiy rittention (other Ikian that dlsclosed below.. )'Vi'hiLh g-'Ves. Ine ' .¢auoe. to ba!lè¥e Ih¥t'. ? a(}un11.r1S reGrJi eJpmpon109 ?Ql)fl.' or y%.:'.;th.p aCCOUllts do not accord wlLh such réL4ir¢s,'.or. -Iy Wilh rélevant d¢coui)liiig rsJQtiiretlleils under,-" .$e!:Yloii j,¥F6 ol t.ttf) tompanie,% Act 2QOfj olhèr th31):l& ny rgquiffrtfient thst ttle." gco.iint-fJ,rJi'.e,:1trve ?nd fair, vlew, whi¢h.Is noi 3 Inattat con4idered as pait..: ',ij'" .91 oil Inrt¢JpÉ)nilo'ttt oxainliiAtiof7', Q . 41,,,. &11g.•eovfify" ri:V¢. ilat beerF preparéd:1r%.3e(4ants iiJilh.tho,¢hdfitlès.-'¥..'
I have'rio concems and have come across.rtO.oth£r matters in COnnlan ith the exarriinalion to v¥hich aitention sliould be dyavin iri tlis report in ..DrdFr.'toErJable.8 proper JJnderstandiruol:the aceounts.to b&reathed, . Signèd: P%èlivasit profegslonal I ,.qualificationjs) or body (rfany): I . Address: Only cor,Iplel¥ it ITie e.xai. Lr need810 iighl:gFtI material mattels Oi rollLe": CC32: 1-,,depender,t eA3ffiinaÈior, ot Clrity. a=coi'rits'. direcliori: ar,Td. gsjioarice Tor. &Tr£aTriiners). l."G!¥£•*ere-bYS£1- d2tail> of ',p%aiTir.er.,pvèshes to .... OGtots<.r L.i8 .