2021-09-30-accounts

Trustees' Annual Report for the period

Period start date Period end date 01 10 2020 30 09 2021 From To

Section A Reference and administration details

Charity name Other names charity is known by

Didsbury Parsonage Trust

Registered charity number (if any) 1144145

Charity's principal address	The Old Parsonage	The Old Parsonage
	Stenner Lane
	Didsbury
	Postcode	M20 2RQ

Names of the charity trustees who manage the charity

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20	Trustee name	Office (if any)	Dates acted if not for whole year	Name of person (or body) entitled to appoint trustee(if any)
	A Carmichael		Appt 7 September 2021
	A V Cooper		Res 7 September 2021
	M R Corlett
	S Good
	S M Parle	Chair
	T Pook		Appt 20 April 2022
	T B Regan
	L R Smail
	J M Wilson
	Names of the trustees for the charity, if any, (for example, any custodian trustees)
	Name		Dates acted if not for wholeyear

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Names and addresses of advisers (Optional information)

Type of adviser Name Address

Name of chief executive or names of senior staff members (Optional information)

Section B Structure, governance and management

Description of the charity’s trusts

Type of governing document

Articles of association

• (eg. trust deed, constitution)

How the charity is constituted

Charitable company limited by guarantee

• (eg. trust, association, company)

Trustee selection methods

Appointed by members

• (eg. appointed by, elected by)

Additional governance issues (Optional information)

You may choose to include additional information, where relevant, about:

• policies and procedures adopted for the induction and training of trustees;

• the charity’s organisational structure and any wider network with which the charity works;

• relationship with any related parties;

• trustees’ consideration of major risks and the system and procedures to manage them.

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Section C Objectives and activities

Summary of the objects of the charity set out in its governing document Summary of the main activities undertaken for the public benefit in relation to these objects (include within this section the statutory declaration that trustees have had regard to the guidance issued by the Charity Commission on public benefit)

To further or benefit the residents of Didsbury and the surrounding area, without distinction of sex, sexual orientation, race 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 to advance education and to provide facilities in the interests of social welfare for recreation leisure time occupation with the objective of improving the conditions of life for the residents. To establish or secure the establishment of a community centre and to maintain or manage or co-operate with any statutory authority in the maintenance and management of such a centre for activities promoted by the charity in furtherance of the above objects. To promote for the benefit of the public the preservation of the historic DidsburyParsonage and its surroundings.

The Trust signed a 22 year lease for the Parsonage in June 2012,.There followed an intense 12 week building programme to completely renovate the building. The building was formally opened on September 7th 2012 by the Lord Mayor of Manchester, Councillor Elaine Boyce, after nearly £150,000 worth of renovations. This money was raised by a terrific effort by the local community and included a grant of £56,000 from the Lottery Heritage Fund and other grants from the Co-operative Society, Manchester Airport, Manchester City Council and United Utilities as well as donations from local companies. Nearly £60,000 was raised from individual donations from the community which reflects the interest and fondness that local people have for the building. The building is comprised of two floors. As well as three larger rooms on the ground floor there are several meeting rooms and four single offices for commercial rent on the first floor. All the rooms are available to local community not-for-profit organisations, but rooms are also available for commercial use on an ad-hoc daily basis. All these rooms can provide ideal facilities for meetings, presentations, films, exhibitions, debates, training sessions, language courses, exercise workouts and a multitude of community uses. The trust has, by bringing the Parsonage into use both provide the community a meeting place and preserve for future generations a key historic listed building and its gardens in the centre of old Didsbury. Public benefit The trustees confirm that they have referred to the Charity Commission's general guidance on public benefit when reviewing the aims and objectives and whenplanningfuture activities.

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Section D Achievements and performance

Summary of the main achievements of the charity during the year

Community Activities

The Trust was severely restricted by Covid regulations as to which activities could take place between Oct 1st 2020 and July 2021. There were certain activities that could go ahead because they were exempt from the regulations such as support groups. This meant there was little ongoing income from classes, weddings exhibitions etc. However, we were well supported by the government grants for retail and hospitality as well furlough arrangements. We did manage to produce virtual exhibitions with the help of a local film club,

From July to the end of September the restrictions did mean that we had to employ extra staff and have extra precautions regarding covid transmission. Again, the government grants helped us remain financially stable.

The take up of space booking in September ’21 was encouraging for the future community use of the building.

Building and Heritage

During the various stages of lockdown over the year it did give us the opportunity to do some necessary building work to the building’s exterior and improvements to gallery 4. This has made this room into a warm, welcoming space for small groups to meet.

There was a heritage exhibition in September using material from our archives. This was linked into the national Heritage Open Days website and publicity. We were gratified by the response from the public to this exhibition and the feedback was very positive.

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Section E Financial review

Brief statement of the charity’s policy on reserves

Details of any funds materially None in deficit

Further financial review details (Optional information)

You may choose to include additional information, where relevant about:

• the charity’s principal sources of funds (including any fundraising);

• how expenditure has supported the key objectives of the charity;

• investment policy and objectives including any ethical investment policy adopted.

Section F Other optional information

The building was been run by volunteers for the initial months of shutdown One member of staff returned part time in July 2021 and the building was gradually reopened as restrictions are eased.

Section G Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) S M Parle Position (eg Secretary, Chair, Chair etc) Date 7 September 2022

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Charity No 1144145

Company No 7670837

Didsbury Parsonage Trust

Annual accounts for the year from 1 October 2020 to 30 September 2021

Section A Statement of financial activities (including summary income and expenditure account)

Guidance Note S01 S02 S03 S04 S05 S06 S07 Expenditure (Note 4) Expenditure on: S08 S09 S10 S11 S12 S13 Tax payable S14 S15 Net gains/(losses) on investments S16 S17 Extraordinary items S18 S19 S20 Other gains/(losses) S21 S22 Reconciliation of funds: S23 S24 Raising funds Other Gains and losses on revaluation of fixed assets for the charity’s own use Charitable activities Separate material expense item Total funds carried forward Total Net income/(expenditure) after tax before investment gains/(losses) Net income/(expenditure) Transfers between funds Net movement in funds Total funds brought forward Other recognised gains/(losses): Net income/(expenditure) before tax for the reporting period Total Recommended categories by activity Income (Note 3) Income and endowments from: Donations and legacies Charitable activities Other trading activities Separate material item of income (Note 5) Other Investments	Unrestricted funds Restricted income funds Endowment funds £ £ £ F01 F02 F03	Unrestricted funds Restricted income funds Endowment funds £ £ £ F01 F02 F03	Unrestricted funds Restricted income funds Endowment funds £ £ £ F01 F02 F03	Total funds Prior year funds £ £ F04 F05	Total funds Prior year funds £ £ F04 F05
	102,385	-	-	102,385	42,594
	29,932	-	-	29,932	47,657
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	132,317	-	-	132,317	90,251
	625	-	-	625	492
	79,141	-	-	79,141	68,543
		-	-	-	-
	79,766	-	-	79,766	69,035
	52,551	-	-	52,551	21,216
	-	-	-	-	-
	52,551	-	-	52,551	21,216
	-	-	-	-	-
	52,551	-	-	52,551	21,216
	-	-	-	-	-
			-	-	-
	-	-	-	-	-
	-	-	-	-	-
	52,551	-	-	52,551	21,216
	149,234	7,299	-	156,533	135,317
	201,785	7,299	-	209,084	156,533

1

Didsbury Parsonage Trust

Charity No 1144145 Company No 7670837

Annual accounts for the year from 1 October 2020 to 30 September 2021

Section B Balance sheet

Guidance Note Fixed assets Tangible assets (Note 8) B02 Total fixed assets B05 Current assets Debtors (Note 9) B07 Cash at bank and in hand B09 Total current assets B10 Creditors: amounts falling due within one year (Note 10) B11 Net current assets/(liabilities) B12 Total assets less current liabilities B13 Creditors: amounts falling due after one year (Note 10) B14 Provisions for liabilities B15 Total net assets or liabilities B16 Funds of the Charity Endowment funds (Note 11) B17 Restricted income funds (Note 11) B18 Unrestricted funds B19 Total funds B22	Unrestricted funds £ F01	Restricted income funds £ F02	Endowment funds Total this year £ £ F03 F04	Endowment funds Total this year £ £ F03 F04	Total last year (as restated) £ F05
	99,914	-	-	99,914	108,095
	99,914	-	-	99,914	108,095
	4,109	-	-	4,109	3,835
	106,514	7,299	-	113,813	50,886
	110,623	7,299	-	117,922	54,721
	8,752	-	-	8,752	6,283
	101,871	7,299	-	109,170	48,438
	201,785	7,299	-	209,084	156,533
	-	-	-	-	-
	-	-	-	-	-
	201,785	7,299	-	209,084	156,533
	-			-	-
		7,299	-	7,299	7,299
	201,785			201,785	149,234
	201,785	7,299	-	209,084	156,533
			-

The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.

Signed by one or two trustees/directors on behalf of all the trustees/directors

Date of approval dd/mm/yyyy S M Parle

2

Didsbury Parsonage Trust	CharityNo	1144145
	Company No	7670837
Annual accounts for theyear
from 1 October 2020 to 30 September 2021

Section C Notes to the accounts

Note 1 Basis of preparation

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with:

• the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014

• and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please An explanation as to those factors that support the conclusion that the charity is a going concern; f f

Not Applicable Not Applicable Not Applicable

Disclosure of any uncertainties that make the going concern assumption doubtful;

Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

1.3 Change of accounting policy

The accounts present a true and fair view and no changes have been made to the accounting policies.

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP).

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS102 SORP).

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Didsbury Parsonage Trust

Annual accounts for the year from 1 October 2020 to 30 September 2021

ction C Notes to the accounts (co

Note 2 Accounting policies

2.2 INCOME

Recognition of income These are included in the Statement of Financial Activities (SoFA) when:  the charity becomes entitled to the resources;  it is more likely than not that the trustees will receive the resources;  the monetary value can be measured with sufficient reliability. There has been no offsetting of assets and liabilities, or income and expenses, unless Offsetting required or permitted by the FRS 102 SORP or FRS 102. Grants and donations are only included in the SoFA when the general income Grants and donations recognition criteria are met (5.10 to 5.12 FRS102 SORP). Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in Legacies the estate and any conditions attached to the legacy are either within the control of the charity or have been met. Government grants The charity has received government grants in the reporting period Gift Aid receivable is included in income when there is a valid declaration from the Tax reclaims on donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift donations and gifts and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. Contractual income and This is only included in the SoFA once the charity has provided the related goods or performance related services or met the performance related conditions. grants The value of any voluntary help received is not included in the accounts but is described Volunteer help in the trustees’ annual report. Income from interest, This is included in the accounts when receipt is probable and the amount receivable can royalties and dividends be measured reliably. Income from membership Membership subscriptions received in the nature of a gift are recognised in Donations subscriptions and Legacies. 2.3 EXPENDITURE AND LIABILITIES Liabilities are recognised where it is more likely than not that there is a legal or Liability recognition constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. The charity has creditors which are measured at settlement amounts less any trade Creditors discounts A liability is measured on recognition at its historical cost and then subsequently Provisions for liabilities measured at the best estimate of the amount required to settle the obligation at the reporting date The charity accounts for basic financial instruments on initial recognition as per Basic financial paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 instruments to 11.19, FRS102 SORP.

2.4 ASSETS

2.4 ASSETS
Tangible fixed assets for	These are capitalised if they can be used for more than one year, and cost at least
use by charity	They are valued at cost.
	The depreciation rates and methods used are disclosed in note 8.
	Debtors (including trade debtors and loans receivable) are measured on initial
Debtors	recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected
	to be received.
	The charity has investments which it holds for resale or pending their sale and cash and
Current asset	cash equivalents with a maturity date less than one year. These include cash on
investments	deposit and cash equivalents with a maturity of loss than one year held for investment
	purposes rather than to meet short-term cash commitments as they fall due.
	They are valued at fair value except where they qualify as basic financial instruments.

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Annual accounts for the year from 1 October 2020 to 30 September 2021

Didsbury	Parsonage	Trust	CharityNo CompanyNo	1144145 7670837

Section C Notes to the accounts (cont)

Note 3 Income

Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Donations andgifts 1,663 - 1,6634,392 Gift Aid - - 1,305 Legacies - - - - General grants provided by government/other charities 100,592 - 100,59236,762 Membership subscriptions and sponsorships which are in substance donations 130 - 130135 Donatedgoods,facilities and services - - - - - Other - - - - Total 102,385 - - 102,385 42,594 Room hire 7,838- - 7,83819,349 Office rental 16,217 - - 16,217 19,446 Fundraising 3,185 -3,185 3,032 Other 2,692 - 2,6926,155 Total 29,932 - - 29,932 47,982 132,317 - - 132,317 90,576 Analysis of income Donations and legacies: TOTAL INCOME Charitable activities:	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis of income	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis of income	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis of income	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis of income	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis of income	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis of income
	Donations andgifts	1,663		-	1,663	4,392
	Gift Aid	-		-		1,305
	Legacies	-		-	-	-
	General grants provided by government/other charities	100,592		-	100,592	36,762
	Membership subscriptions and sponsorships which are in substance donations	130		-	130	135
	Donatedgoods,facilities and services	-	-	-	-	-
	Other	-	-	-		-
	Total	102,385	-	-	102,385	42,594
	Room hire	7,838	-	-	7,838	19,349
	Office rental	16,217	-	-	16,217	19,446
	Fundraising	3,185		-	3,185	3,032
	Other	2,692		-	2,692	6,155
	Total	29,932	-	-	29,932	47,982
		132,317	-	-	132,317	90,576

Note 4 Expenditure

Analysis of expenditure Fundraisingcosts Total expenditure on raising funds Propertycosts Staff costs Depreciation Other Total expenditure on charitable activities TOTAL EXPENDITURE Expenditure Expenditure on charitable activities	Analysis of expenditure	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £
	Fundraisingcosts	625		-	625	492
	Total expenditure on raising funds	625	-	-	625	492
	Propertycosts	25,500		-	25,500	17,751
	Staff costs	37,513		-	37,513	35,933
	Depreciation	10,558		-	10,558	9,864
	Other	5,570		-	5,570	4,995
	Total expenditure on charitable activities	79,141	-	-	79,141	68,543
		79,766	-	-	79,766	69,035

]

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	Didsbury Parsonage Trust	CharityNo	1144145
		CompanyNo	7670837
	Annual accounts for theyear
	from 1October 2020to 30 September 2021
Section C	Notes to the accounts (cont)

Charitable Activities Other Total Average head count in the year The parts of the charity in which the employees work Independent examiner’s fees No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000 Pension costs (defined contribution pension plan) Total staff costs Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party Staff Costs Salaries and wages Note 7 Paid employees Note 10.1 Fees for examination of the accounts	Charitable Activities Other Total Average head count in the year The parts of the charity in which the employees work Independent examiner’s fees No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000 Pension costs (defined contribution pension plan) Total staff costs Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party Staff Costs Salaries and wages Note 7 Paid employees Note 10.1 Fees for examination of the accounts
		This year £	Last year £
		100	100
		This year £	Last year £
		36,108	34,511
		1,405	1,422
		37,513	35,933
		None
		TRUE
	Charitable Activities	This year Number	Last year Number
		3	3
	Other	-	-
	Total	3	3

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Didsbury Parsonage Trust	CharityNo	1144145
	CompanyNo	7670837
Annualaccountsfor the year
from 1October 2020to 30 September 2021

Section C Notes to the accounts (cont

Note 8 Tangible fixed assets

Please complete this note if the charity has any tangible fixed assets

Cost or valuation

Freehold land & buildings Other land & buildings Plant, machinery and motor vehicles Fixtures, fittings and equipment Total £ £ £ £ £ At the beginning of the year - 162,442 - 11,130 173,572 Additions - - - 2,377 2,377 Disposals - - - - - At end of the year - 162,442 - 13,507 175,949 *Basis* Straight Line Straight Line Rate Life of Lease 10 At beginning of the year - 57,572 - 7,905 65,477 Depreciation - 8,788 - 1,770 10,558 Disposals - - - - - At end of the year - 66,360 - 9,675 76,035 Net book value at the beginning of the year - 104,870 - 3,225 108,095 Net book value at the end of the year - 96,082 - 3,832 99,914 Depreciation and impairments Net book value	Freehold land & buildings £	Other land & buildings £	Plant, machinery and motor vehicles £	Fixtures, fittings and equipment £	Total £
	-	162,442	-	11,130	173,572
	-	-	-	2,377	2,377
	-	-	-	-	-
	-	162,442	-	13,507	175,949
	-	57,572	-	7,905	65,477
	-	8,788	-	1,770	10,558
	-	-	-	-	-
	-	66,360	-	9,675	76,035
	-	104,870	-	3,225	108,095
	-	96,082	-	3,832	99,914

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Didsbury Parsonage Trust	CharityNo	1144145
	CompanyNo	7670837
Annualaccountsfor the year
from 1October 2020to 30 September 2021

Section C Notes to the accounts (cont)

Note 9 Debtors and prepayments

Analysis of debtors

Trade debtors Prepayments and accrued income Other debtors

Total	This year £	Last year £
	1,908	1,686
	2,046	1,994
	155	155
	4,109	3,835

Note 10 Creditors and accruals Please complete this note if the charity has any creditors or accruals.

Analysis of creditors

Accruals and deferred income Taxation and social security Other creditors Total

Amounts falling due within one year	Amounts falling due within one year	Amounts falling due after more than one year	Amounts falling due after more than one year
This year £	Last year £	This year £	Last year £
5,235	3,789	-	-
3,490	2,479	-	-
27	15	-	-
8,752	6,283	-	-

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Didsbury Parsonage Trust	CharityNo	1144145
	CompanyNo	7670837
Annualaccountsforthe year
from 1October 2020 to 30 September 2021

Section C Notes to the accounts (cont)

Note 11 Charity funds

Details of material funds held and movements during the CURRENT reporting period

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

Fund names	Type PE, EE R or **UR ***	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Fund balances carried forward £
Sundial windowappeal	R	Torestore the sundial window	7,299	-	-	-	7,299
Capital fund	UR	To fund the fixed assets of the trust.	108,095		(10,558)	2,377	99,914
General fund	UR	General purposes of the charity	41,139	132,317	(69,208)	(2,377)	101,871
Total Funds			156,533	132,317	(79,766)	-	209,084

Sundial window appeal

The trustees approved the restoration of the Stained Glass Sundial Window in October 2016.The window was installed in January 2020 at a total cost of £15,767 and the total cost has been transferred to the capital fund. The balance of the funds raised is to be spent on educational and other projects associated with the sundial window.

Capital fund

The trustees have agreed that those unresticted funds used to fund the fixed assets of the trust should be seperatly identified.

9

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the Didsbury Parsonage Trust trustees/directors/ members of On accounts for the year 30 September 2021 ended Charity no.: 1144145 Company no.: 7670837 Set out on pages 1 to 9 (

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 September 2021. Responsibilities and As the charity’s trustees of the Company (who are also the directors of the basis of report company for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).

Having satisfied 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 accounts as carried out under section 145 of the Charities Act 2011 (“the 2011 Act”). In carrying out my examination, I have followed the Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act.

Independent examiner's statement I have completed my examination. I confirm that no material matters have come to my attention which gives me cause to believe that:

• accounting records were not kept in accordance with section 386 of the Companies Act 2006; or

• the accounts do not accord with such records; or

• the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination; or

• •the accounts have not been prepared in accordance with the Charities SORP (FRS102).

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

Signed:

Date: 30 August 2021

October

1 2018

IER

Name: H A Lowe

Relevant professional ACA qualification(s) or body (if any):

Address:

42 Dalston Drive

Didsbury

M20 5LG

Section B Disclosure

Only complete if the examiner needs to highlight material 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

October

2 2018

IER