2021-12-31-accounts - Herefordshire & Worcestershire Earth Heritage Trust

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Trustees' Annual Report for the period

Period start date Period end date 1 1 2021 31 12 2021 To

From

Section A

Reference and administration details

Charity name Other names charity is known by Registered charity number (if any) Charity's principal address	Herefordshire and Worcestershire Earth Heritage Trust	Herefordshire and Worcestershire Earth Heritage Trust


	1144354
	Geological Records Centre
	University of Worcester, Henwick Road
	Worcester
	Postcode	WR2 6AJ

Names of the charity trustees who manage the charity

Trustee name	Office (if any)	Dates acted if not for whole year
Mrs K Andrew
Mr M Brooks
Professor I Fairchild	Chair
Dr S Hay	Deputychair
Mrs K Hughes
Dr C Jones
Mrs M Rodway		Until June 2021
Mr M Baggott		From June 2021

Names of the trustees for the charity, if any, (for example, any custodian trustees)

Name Dates acted if not for whole year

Names and addresses of advisers (Optional information)

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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

Memorandum & Articles of Association dated 31/03/2011 as amended by Type of governing document Special resolution 13/10/2011 (eg. trust deed, constitution) Private company limited by guarantee, registered at Companies House, How the charity is constituted Cardiff. Co. No. 07586089 (eg. trust, association, company) Appointed by trustees and confirmed in general meeting Trustee selection methods

(eg. appointed by, elected by)

Additional governance issues (Optional information)

Significant external risks exist in respect of delivery of projects in accordance with the requirements of external funders. These risks are managed through the oversight of projects by designated trustees, and regular review and discussion of the projects in Board meetings.

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

policies and procedures adopted for the induction and training of trustees;
adopted for the induction and A general risk to the Trust's operations exists through the difficulty in training of trustees; securing funding for general charitable activities and the trustees remain mindful of the need to control costs and increase fundraising. Further
• the charity’s organisational measures to increase the Trust’s resilience were taken in 2019 and 2021 structure and any wider was a successful year for new project funding. network with which the charity works;

Procedures are in place to ensure compliance with health and safety of staff, volunteers, contractors and visitors, both within the Trust offices, at various geological sites across the two counties and during other activities conducted by the Trust.

relationship with any related parties;
trustees’ consideration of major risks and the system and procedures to manage them.

Section C Objectives and activities

Summary of the objects of the charity set out in its governing document

The Trust’s objects are to promote the protection, conservation and improvement of Earth heritage sites for the benefit of the public, in particular, but not exclusively, in the counties of Herefordshire and Worcestershire; and also to educate the public in Earth heritage.

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The following main activities were undertaken for public benefit in relation to the Trust’s objects during 2021:

Malvern Hills Site Maintenance

The Malvern Hills AONB and the Malvern Hills Trust contracted the Trust to undertake site maintenance at several important Earth heritage sites for the benefit of all visitors to these sites.

Conserving Herefordshire’s Ice Age Ponds

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)

The delivery stage of this project, funded by the National Lottery Heritage Fund was very active during 2021. It is in partnership with the Herefordshire Wildlife Trust and the Herefordshire Amphibian and Reptile Team and our Trust’s role relates to understanding the geological heritage of the sites and landscape, involving the general public as volunteers. Significant progress was made in delivering electronic interpretation materials and supervising volunteers.

Birmingham’s Erratic Boulders: Heritage of the Ice Age

This project in which we lead a partnership with the Black Country Geological Society, Birmingham Open Spaces Forum and the Lapworth Museum of Geology was funded by he National Lottery Heritage Fund. We launched the project, appointed staff and undertook preparatory work.

Website

We continued to reap the benefits of the new website, but no major adjustments to it were needed. We continue with a monthly newsletter linked in part to posts on the website which have been fruitful.

Assessment of site conditions of Sites of Special Scientific Importance . A number of sites were surveyed for Natural England in Herfordshire, Worcestershire and Shropshire providing valuable up to date information for our records and earning us a significant sum for our reserves.

Site designation and documentation. We designated several new Local Geological Sites in the two counties and developed map-based summaries of our designated sites.

Additional details of objectives and activities (Optional information)

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The Trust would not function without the support of its volunteers. Volunteers assist with all aspects of the Trust’s work from acting as Trustees, assisting with specific projects, helping at public events as well as leading public walks and giving talks.

You may choose to include further statements, where relevant, about:

policy on grantmaking;
policy programme related investment;
contribution made by volunteers.

New volunteers continue to be recruited and trained and participated in the projects mentioned in the previous section. Also volunteers are also still undertaking work developed during previous projects such as:

Trail Watch Volunteers, developed in 2010/11, continue to monitor the condition of the Geopark Way by walking sections and reporting their findings to the Trust, who in turn inform the relevant local authority.

The Community Earth Heritage Champions Project (2008-2012) recruited local volunteers to take on the monitoring, conservation and education roles at a local level at specific sites across the counties of Herefordshire and Worcestershire. Many of the original volunteers together with some new recruits continue giving considerable amount of time to this work.

Section D	Achievements and performance
Summary of the main achievements of the charity during the year
	Development of apps. Apps produced via the Conserving Herefordshire’s Ice Age Ponds project, featuring five walking trails and three cycling/motoring tours were launched in combination with an extensive website Production of hard-copy publications._Explore_Guide to Ice Age Ponds was in press. Visibility at public events. This was not possible in 2021 due to COVID restrictions. Project delivery.Conserving Herefordshire’s Ice Age Ponds project was actively pursued. Adult education.Lectures were given at society and U3A meetings through the year (latterly by Zoom) by EHT Trustees and associated volunteers. Site maintenance. Clearance of some sites in the Malverns under contract and in several other areas by direct voluntary labour has again been achieved. Work with planning authorities.Many responses to planning consultations have been made and there has been active participation in the Local Nature Partnerships in the two counties. Assessment of site conditions of Sites of Special Scientific Importance. A number of sites were surveyed for Natural England. Leading Walks.Various walks were organized and led to mark our 25th anniversary.

Section D

Achievements and performance

Summary of the main
achievements of the charity
during the year

Development of apps. Apps produced via the Conserving
Herefordshire’s Ice Age Ponds project, featuring five walking trails and
three cycling/motoring tours were launched in combination with an
extensive website
Production of hard-copy publications._Explore_Guide to Ice Age
Ponds was in press.
Visibility at public events. This was not possible in 2021 due to COVID
restrictions.
Project delivery.Conserving Herefordshire’s Ice Age Ponds project was
actively pursued.
Adult education.Lectures were given at society and U3A meetings
through the year (latterly by Zoom) by EHT Trustees and associated
volunteers.
Site maintenance. Clearance of some sites in the Malverns under
contract and in several other areas by direct voluntary labour has again
been achieved.
Work with planning authorities.Many responses to planning
consultations have been made and there has been active participation in
the Local Nature Partnerships in the two counties.
Assessment of site conditions of Sites of Special Scientific
Importance. A number of sites were surveyed for Natural England.
Leading Walks.Various walks were organized and led to mark our 25th
anniversary.

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Section E Financial review

Brief statement of the charity’s policy on reserves

While the Trust has no significant fixed overheads, equally it has no significant fixed sources of income. Accordingly, the trustees accept that the level of retained reserves will fluctuate from year to year.

The trustees seek to deliver a continuation of its basic charitable undertakings, with the necessary costs involved, while they continue to look for additional sources of income, grants and donations and develop its fundraising activities.

The trustees aim to build and maintain the reserves at a level that can sustain activities for a period of 12 months or more. Reserves have increased in 2021.

Details of any funds materially 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

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) Prof Ian Fairchild

Position (eg Secretary, Chair, etc)

Chair

Date 27/4/2022

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Herefordshire & Worcestershire Earth Heritage Trust

Statement of Financial Activities (including Income & Expenditure) as at 31st December 2021

General Reserve	General Reserve	Restrict- Total Total ed funds 2021 2020 DP £ £ £ *ref* 4,200 3,562 (A) 0 2,292 977 (B) 0 13,038 8,061 (N) 38,595 38,595 11,693 (C) 2,353 0 0 0 38,595 60,478 24,293 0 0	Restrict- Total Total ed funds 2021 2020 DP £ £ £ *ref* 4,200 3,562 (A) 0 2,292 977 (B) 0 13,038 8,061 (N) 38,595 38,595 11,693 (C) 2,353 0 0 0 38,595 60,478 24,293 0 0	Restrict- Total Total ed funds 2021 2020 DP £ £ £ *ref* 4,200 3,562 (A) 0 2,292 977 (B) 0 13,038 8,061 (N) 38,595 38,595 11,693 (C) 2,353 0 0 0 38,595 60,478 24,293 0 0	Restrict- Total Total ed funds 2021 2020 DP £ £ £ *ref* 4,200 3,562 (A) 0 2,292 977 (B) 0 13,038 8,061 (N) 38,595 38,595 11,693 (C) 2,353 0 0 0 38,595 60,478 24,293 0 0
Unrestric- ted funds £	Designa- ted funds £	Restrict- ed funds £	Total 2021 £	Total 2020 £

4,200			4,200	3,562
	2,292	0	2,292	977
13,038		0	13,038	8,061
		38,595	38,595	11,693
2,353			2,353	0
0			0	0
19,591	2,292	38,595	60,478	24,293
0	0		0	0
19,591	2,292	38,595	60,478	24,293	A-C +N

					(P) (D) (E) (F) (G)
0		0	0	18
	4,183		4,183	8,147
704		0	704	117
0		36,762	36,762	10,014
			0	0
			0	0
12,544			12,544	12,327
13,249	4,183	36,762	54,194	30,623
0			0	0
			0	0
13,249	4,183	36,762	54,194	30,623	D-G +P

6,342	-1,891	1,833	6,283	-6,330
14,654	0	-14,654	0	0
20,996	-1,891	-12,821	6,283	-6,330
0 0 20,996 -1,891 -12,821 6,283 -6,330 31,171 -3,529 8,564 36,206 42,536 52,167 -5,421 -4,257 42,489 36,206
			0	0
20,996	-1,891	-12,821	6,283	-6,330
31,171	-3,529	8,564	36,206	42,536
52,167	-5,421	-4,257	42,489	36,206

The statement of financial activities includes all gains and losses in the year. All incoming resources and resources expended derive from continuing activities.

Incoming resources in relation to projects includes £26.2k from the Herefordshire Wildlife Trust, £6.4k from the National Heritage Lottery Fund and £2.6k from the Malvern Hills A.O.N.B.

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Herefordshire & Worcestershire Earth Heritage Trust

Balance Sheet As at 31 December 2021

CC Note Current assets Sundry debtors Cash & Bank balances Creditors: amounts falling due within one year Sundry creditors Total assets less current liabilities Net Assets(see "*note*" below) Funds of the Charity 9 Unrestricted funds Designated funds General funds Restricted funds Total carried forward at 31 December 2021	2021 £		2020 £	*DMP* *ref* (I) (O) (J) (K) (L) (M)

	207		216
	43,199		35,990
	43,406		36,206


	-917		0

	42,489		36,206

	42,489		36,206




	-5,421		-3,529
	52,167		31,171

	-4,257		8,564

	42,489		36,206

For the financial year in question the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

No members have required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.

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

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

Signature ____

Name__Prof Ian Fairchild_____

Title: Chair of Trustees

Approved on 11th June 2022

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Herefordshire & Worcestershire Earth Heritage Trust Notes to the Accounts, year ended 31 December 2021

1 Accounting policies

1.1 Basis of preparation

a The accounts have been prepared under the historical cost convention in accordance with the Statement of Recommended Practice 2005 - Accounting and Reporting by Charities - and the Financial Reporting Standard for Smaller Entities (effective April 2008).
b The accounts are not affected by the 2015 changes in accounting practices as the accounts are prepared on a receipts and payments basis.

1.2 Incoming resources

a Recognition of incoming resources: These are included in the Statement of Financial Activities (SoFA) when:
the charity becomes entitled to the resources;
the trustees are virtually certain they will receive the resources; and
the monetary value can be measured with sufficient reliability.

b

Incoming resources with related expenditure:

Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reported gross in the SoFA.

c

External projects :

Income or cost balances are only taken into General Funds on satisfactory completion of the projects. Where projects are ongoing, income or cost balances are carried in the balance sheet as Restricted Funds.

d

Grants and donations :

Grants and donations are only included in the SoFA when the charity has unconditional entitlement to the resources.

e

Tax reclaims on donations and gifts :

Incoming resources from tax reclaims are included in the SoFA at the time they are received from HMRC.
f Contractual income and performance related grants: This is only included in the SoFA once the related goods or services have been delivered.

Gifts in kind:

g Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. There were no gifts in kind in the current year. Gifts in kind for use by the charity are included in the SoFA as incoming resources when receivable. As above, there were no gifts in kind in the current year.

h Donated services and facilities :

These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received.

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i Volunteer help

The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.

j Investment income:

This is included in the accounts when receivable. We have received no interest on our bank account since October 2016.

k Investment gains and losses :

This would include any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. There were no investment gains or losses in the current year.

1.3 Expenditure and Liabilities

a

Liability recognition :

Liabilities are usually recognised at the time of payment; in exceptional circumstances they are recognised on an accruals basis as soon as there is a legal or constructive obligation committing the charity to pay out resources. December Credit Card purchases have been included in this year's accounts while the payment to our card provider will be made in January 2022.

b Governance costs :

Includes costs of the preparation and examination of statutory accounts, the costs of trustee meetings and cost of any legal advice to trustees on governance or constitutional matters.

Grants with performance conditions:

Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output.

d

Grants payable without performance conditions

These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to the grant which remain in the control of the charity.

e

Support Costs :

Support costs include central functions not otherwise allocated to projects. Where costs have been allocated to projects it has been done on the basis of consultant days.

1.4 Assets

a Tangible fixed assets for use by charity:

These are capitalised if they can be used for more than one year, and cost at least £1,000. They are valued at cost or a reasonable value on receipt. No tangible fixed assets were purchased in the current year.

b Investments :

Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at trustees' best estimate of market value. No investments were made in the current year.

c Stocks and work in progress :

Stock of publications is not valued or included at the end of the year.

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Herefordshire & Worcestershire Earth Heritage Trust

Notes to the Accounts, year ended 31 December 2021

2	Incoming resources Voluntary Income Legacy Donations Friendship fees Total Designated activities Geopark Way Sale of Trail Guides Total Commercial activities Sale of Merchandise School Walks & Talks Guided Walks & Talks Hire of trust equipment Data requests Consultancy Courses & Workshops Other Total Fundraising Sponsored Walk Anniversary Walks Total Projects Projects closed in year: Gross income received (Note 4) Ongoing projects: Gross income received (Note 5) Total	Unrestricted & Designated £ 0 3,246 954 4,200 1,295 997 2,292 541 0 0 0 0 11,615 700 182 13,038 1,945 408 2,353 0	Unrestricted & Designated £ 0 3,246 954 4,200 1,295 997 2,292 541 0 0 0 0 11,615 700 182 13,038 1,945 408 2,353 0	Restricted £ 0 0 0 0 14,248 24,347 38,595	Restricted £ 0 0 0 0 14,248 24,347 38,595	Total 2021 £ 0 3,246 954 4,200 1,295 997 2,292 541 0 0 0 0 11,615 700 182 13,038 1,945 408 2,353 14,248 24,347 38,595	Total 2021 £ 0 3,246 954 4,200 1,295 997 2,292 541 0 0 0 0 11,615 700 182 13,038 1,945 408 2,353 14,248 24,347 38,595	Total 2020 *DMP* £ *ref* 0 A1 2,734 A2 828 A3 3,562 696 B1 281 B2 977 67 N1 150 N5 0 N3 0 N6 200 N7 7,345 N2 0 N4 299 N8 8,061 0 0 0 1,558 C1 10,135 C2 11,693 24,293
		21,883		38,595		60,478		24,293

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Herefordshire & Worcestershire Earth He

Notes to the Accounts, year ended 31 December 2021

Unrestricted & Designated £ 0 202 357 3,624 0 4,183 666 38 0 704 0	Restricted £ 0 0 0 4,251 32,511 36,762 0	Total 2021 £ 0 0 202 357 3,624 0 4,183 666 0 0 38 0 704 4,251 32,511 0 36,762 304 12,644 1,346 1,009 153 100 26 0 4,076 -7,114 12,544	Total 2020 £ DP *ref* 18 P1 18 879 0 1,988 D1 5,280 D3 8,147 0 E1 0 0 E2 117 E3 0 E4 117 1,803 F1 8,211 F2 0 10,014 214 G1 12,477 G2 725 G3 1,009 G4 49 G5 0 G7 282 G8 0 3,063 G9 -5,492 G6 12,327 30,623 }D2
304
12,644
1,346
1,009
153
100
26
0
4,076
-7,114
12,544	0

17,432	36,762	54,194	30,623

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Herefordshire & Worcestershire Earth Heritage Trust

Notes to the Accounts, year ended 31 December 2021

4 Analysis of Project Balances taken to General funds

Opening Balance 0 1,150 0 2,644 862	Gross Project Funding £ 600 350 1,860 0 400	Gross Project costs £ 0 509 900 0 2,129 712 4,251	Balances to general funds £

0	600	0	600
1,150	350	509	991
0	1,860	900	960
2,644	0	0	2,644
862	400	2,129	-867
0	11,038	712	10,326
4,656	14,248	4,251	14,654

5 Analysis of Project Balances held in restricted funds

Opening Balance 1,968 2,000 -60 0 3,908	Gross income received £ 0 8,879 15,107 360 24,347	Gross payments made £ 1,968 14,845 15,698 0 32,511	Balances at 2021 £
1,968	0	1,968	0
2,000	8,879	14,845	-3,966
-60	15,107	15,698	-651
0	360	0	360
3,908	24,347	32,511	-4,257

Income balances in excess of costs are usually monies received in advance of planned costs and are carried forward to meet future liabilities on the project.

Expenditure is committed to projects ahead of income receipts only where funding has been approved. In these circumstances, the company may use its own cash reserves to finance timely commencement of such projects.

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Herefordshire & Worcestershire Earth Heritage Trust

Notes to the Accounts, year ended 31 December 2021

6 Details of certain items of expenditure

6.1 Trustee expenses

Amount paid Fees for examination of the accounts Amount paid	2021 £ 0 2021 £ 0	2020 £
		0
		2020 £
	0	0

6.2 Fees for examination of the accounts

7 Transfers between funds

General Funds £	Designated Funds £	Restricted Funds £

		-14,654



14,654



14,654	0	-14,654

8 Paid Employees

8.1 Staff costs

Staff costs 2021 £ Gross wages, salaries and benefits in kind 0 Employer's National Insurance costs 0 Pension costs 0 Total staff costs 0 2021 Average number of full-time equivalent employees in the year Number The parts of the charity in which the Fundraising 0 employees work Charitable 0 Governance 0 Other 0 Total 0	2020 £
	0
	0
	0
	0
	2020 Number
	0
	0
	0
	0
	0

8.2 Average number of full-time equivalent employees in the year

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Herefordshire & Worcestershire Earth Heritage Trust

Notes to the Accounts, year ended 31 December 2021

9 Analysis of Net assets between funds

Bank and cash balances Other current assets Current liabilities

Net assets at 31 December 2021

ds	ds
RestrictedFunds		Designa- ted Funds	General Funds	Total Funds
Projects	Other
-4,164	0	-5,628	52,991	43,199
0	0	207	0	207
-453	0	0	-464	-917
-4,617	0	-5,421	52,527	42,489

10 Movement in Funds

Opening Balances

Net movement in year Restricted funds Project balances (note 5)

Unrestricted funds

Designated Geopark Way funds Designated Trail Guide funds General funds

Total carried forward at 31 December 2021

RestrictedFunds	RestrictedFunds	Designa- ted Funds	General Funds	Total Funds
Projects	Other

8,564		-3,529	31,171	36,206






1,833				1,833


		-2,330		-2,330
		439		439
			6,342	6,342

10,397	0	-5,421	37,514	42,489

Restricted funds comprise the current balance of monies received and paid on ongoing projects being carried out. Designated funds comprise accumulated balances in relation to the Geopark Way Guide and Trail Guides

11 Members' Liability

The liability of each member is limited to a contribution not exceeding £10 in the event of the company being wound up while he or she is a member of, or within one year of being a member of, the company towards debts and liabilities of the company incurred before he/she ceases to be a member.

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Independent Ex.Iminer's RL'port t() thc Trustces of HerL.fordshire & Worcestershire Earth Heritage Trust A report on the accounts of the company for the year ended 31d Dec•mb•r 2021 whlch ar• Mt out In the Trustees Annual report Respective resiionsibllltles ol trustCCS oiiid Cxcimlners The trustees (who aro also the dlrnctors of the company for the purpoms of cofflplny law) •f• 1•snbIe l(x th• PParatI( (rf the acCnts. The trustees conslder that an audltls not requlred for thls yeaf d•1 J•Ctlon 144(2) of t Charities Art 2011 (the 2011 Act), and that an Independent examlnatlon Is needed. l am qualffl•d to und•rtak• examinaMn by be{r a quallfied Fellow of the Instltute of Chartered Accountants In Engld Wald. Hahgrq satisfied myself that the charity Is not subject to audlt under company law and Is eliglble fof Indepffthnt examinatiory it is my responslbillty to: examine the accounts under section 145 of the 2011 Act follow the procedures laid down in the general Directions given by the Charity commissi der sect 145(5)(b) of the 2011 Act to state whether particular matters have come to my attention Basis of independent examiner's report My examination was carried wt in accordance with the general Directions given by the Charity comsSIO An examination indudes a review of the accounting records kept by the charity and a comparison of the xc(xJnts presented with those records. It also includes consideration of any unusual items or disclosures in the acccMJnts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequertty no opinion is given as to whether the accounts present a "true and fair view" and the report is limited to those matters set in the statement below. Independent examiner's statement In connection with my examination, no matter has come to my attention: Which gives me reasonable cause to believe that, in any material respect, the reqUIreffnt: to keep accounting records in accordance with section 386 of the Companies Act 2(J)6: to prepare accounts whith accord with the accounting records, comply with the acc(yJntin8 software. comply with the accounting requirements of section 396 of the Companies Act 2(X)6 and with the methods and principles of the Statement of Recommended Practice: Accounting and Rep(Xts"n8 Charities (revised 2CK)S) have not been met or to bthith, in my opinion, attention should be drawn in order to enable a propose understandin8 of the xcounts to be reached Mr Graeme Walker FCA 41 Southbank Road Hereford Herefordshire HRI 2TL Signed by: ......... Date: Page 15 of 15