Active Independence 2024-2025 . ANNUAL REPORT Published September, 2025
Naveen Judah Chair
ACTIVE INDEPENDENCE
Welcome to our Annual Report which summarises our activities from April 2024 to March 2025
Over this year Disabled people continued to face challenges with rising costs and difficulties recruiting PAs. Consequently demand on our Advocacy service steadily increased so we took the decision to bring Maria Levick onto our permanent Advocacy team. The year ended on a sad note when Jo Ritson, one of our founder members and Advocacy manager, retired. We will all greatly miss her
incredible knowledge and expertise. We also welcomed Jacqui onto the staff team as our Groups Development Officer.
Our wellbeing groups continue to thrive so much so we began a new group in Rotherham,
Our PA Support service also continued to provide much needed information and support to the PA workforce.
The details of our activities are in the report, including many fabulous photos from our trips and activities.
We would like to thank our funders who enable us to continue to deliver such high quality services.
-
Voluntary Action Rotherham Crosssroads Care
-
Kings Fund
-
Lloyds Foundation Trust Tesco
-
HBJ Trust Brelms Trust
-
Yorkshire Bank
-
Scurrah Wainwright
-
Mary Hearnshaw Freshgate Trust Doncaster VCFS
-
Doncaster Community Fund City of Doncaster Council Postcode Lottery SYCF
-
Sport England
-
Sir George Earle Benevolent Fund
-
Harry Bottom
-
Barchester Charitable
-
Foundation Awards for All
Thank you do much for being one of our partners, we simply could not deliver on this contract with you!
Garfiel Foundation Skybet
Sponsors from SkyDrive
ACTIVE INDEPENDENCE
Overview
We have 3 broad aims which underpin all the work that we do:
To provide information, advice, advocacy, training and support to enable Disabled people to have choice and control, and to live independent lives.
- To raise Aspirations and confidence amongst Disabled people, families and carers to facilitate choice, control and independent living
To campaign for the right for Disabled people to have choice and control, in order to live independently and with dignity.
In pursuit of our aims, we engage in a variety of activities, which can be summarised under the following categories:
Projects and Services
Training
Campaigns
Events / Promotion
All excellent, everyone is so welcoming and sessions easy and relaxed. Very Inclusive, Thank You!
ACTIVE INDEPENDENCE
Advocacy Service
Issues Breakdown
----- Start of picture text -----
Other
5.9%
Care
11.2%
Travel
10.1%
Housing
4.9%
----- End of picture text -----
Clients Supported
710 clients
Issues Helped With
753 different issues
Benefits Gained
----- Start of picture text -----
Benefits
67.9%
----- End of picture text -----
£1,441,505
We are a team of highly experienced specialist advocates, trained in the Social Model of Disability and in disability benefit entitlements. During this period we continued to see increase in clients from Doncaster and 79% of clients are now from outside of our Social Prescribing Contract. We continued to support clients from Crossroads Care Carers Resilience Service and employed another part -time advocate, Maria.
Case Study
SPS contacted us to assisted Peter, who has learning disability and a long-term condition . He wanted to move back to his old neighbourhood. He had been relocated previously due to financial exploitation and being ‘cuckooed’ but he now faced threats and antisocial behaviour in his current home.
Our Advocate secured an upgrade to Peter’s housing status from Band 4 to Band 2 due to his medical needs, working with the Housing Officer to ensure awareness of Peter’s needs. Our advocate also found that although he had saving, he was only getting an allowance of £150 per week for all expenses from Citizenship First, who were managing his money for him. Following negotiation, this was increased to £250, enabling Peter to afford taxis and visit friends, which improved his wellbeing. We also helped Peter to apply for Pension Credit.
Outcomes:
Improved Finances Total: £58.65 per week and access to increased weekly allowance
Thank you for being my guiding light throughout this PIP process – you are an absolute STAR!
Improved Wellbeing - can now afford taxis and visit friends
Collaborated with relevant agencies to ensure his needs and concerns were addressed.
ACTIVE INDEPENDENCE
Art of Wellbeing Project
This year, we welcomed 165 participants across 92 sessions , leading to a total attendance of 892 across all activities. We launched a new group ‘’Crafting Together - Upcycling for Good in March 2025 and rebranded all our groups. We promote these on our active Facebook page and in our monthly Ebulletin , along with information on a range of disability-related issues.
Creative Textiles - Edward Dunn, Maltby
This group now runs every Tuesday with the help of two new volunteers: Dawn and Jackie. The group has made an amazing 186 quilts to children's and baby wards in the area.
Artful Balance - Edenthough, Doncaster
This group moved to a new venue, but has continued with its crafts, inclusive yoga, day trips to Cleethorpes & York; archery sessions and a number of barge trips.
Inclusive Cycling - Doncaster Cycling Hub
This weekly group remains popular, with high turn-out, no matter what the weather conditions, from March to November.
Crafting Together - Brecks, Rotherham
This new group focuses on recycling and creating new crafts. They meet twice a month on 1st, 3rd Wednesdays.
Thank you again, to all you ladies, for your kindness, hard work and generosity
ACTIVE INDEPENDENCE
PA Support Service & PA Register
PA Peer Support
We have a dedicated PA Support Officer, who provides confidential 1-1 information, advice and mentoring support to PAs in Doncaster and Rotherham. She supported 109 PAs with total of 160 issues .
PA Register
We have an established on-line PA Register, which is free for PAs to join. It provides a platform for individual employers to advertise for jobs, for a small fee, and it allows PAs to upload their details and apply for available positions. 39 Adverts were placed by employers on our PA Register, 17 of these we know where filled by a PA if we managed their recruitment from 67 PA applications we received.
Other PA Services
As well as supporting PAs via telephone and What’s App, we produce a monthly PA e-bulletin that has a 124 subscribers and a dedicated PA Facebook page with 567 followers. We also provided 26 ID Badges. and have comprehensive free on-line training modules for both PAs and Individual Employers.
You’ve been brilliant, just the person I’ve beEn looking for, Thank you so much for your advice - you have been help then anyone spoken to!
ACTIVE INDEPENDENCE
Campaigns
Throughout this year, we have maintained our campaign efforts to assist Personal Assistants (PAs) in obtaining the Blue Light Discount Card.
Additionally, we have engaged with the Doncaster Advice Network, which continues to raise awareness about the impact of the Cost of Living on Disabled People and promote Pension Credit.
We are members of Disability Rights UK and continue to promote the rights of Disabled people throughout our work.
Training
We continue to actively promote our online training programme designed for personal assistants and their employers. We attended several Skills for Care events.
Governance
This year has brought significant changes to our staffing. We have:
-
Employed Maria Levick (30 hour) as Advocate and Groups Development, supporting the Rotherham Art of Wellbeing groups.
-
Employed Jacqui Clayton (8 hours) as Groups Development Officer supporting the Doncaster Art of Wellbeing groups and organising daytrips.
-
Added 5 hours to Angela Burnams contract to support clients with Attendance Allowance applications alongside running the PA Support service.
-
Formalised the roles of 4 of our Groups Volunteers
Our Trustees continue to meet regularly. Work has focused on reviewing policies and refining our financial monitoring and develop a more robust funding strategy.
We are overjoyed. My PIP decision was overturned at tribunal, I been awarded Enhanced Rate DL and Mobility with £10,000 backpay! Thank you for supporting me
Trustees
Naveen Judah
Chair
Brian Nelson Trustee
Staff
Barbara Booton
Chief Executive
Jo Ritson
Advocacy Manager (Retired Feb. 25)
Angela Burman
PA Support Officer / Advocate
Jacqui Clayton
Group Dev Officer
ACTIVE INDEPENDENCE
David Turner-Smith
Treasurer
Eleanor Dabell
Trustee
Jacqui Clayton Trustee - retired Sept 24
Fiona Martin
Operations Manager
John Ward
Senior Advocate
Maria Levick
Advocate & Group Dev Officer
Huge thanks to our volunteers who make such a difference to the work we do:
Abby Martin Julie Reed Emma Masterman Liz Trimble Chris Martin Sue Cassey Ellen Royston Dawn Jackie Matthews
No more worries about money, just focus on getting better. All down to my advocate, I can’t thank you enough, your help is much appreciated.!
ACTIVE INDEPENDENCE
Highlights
----- Start of picture text -----
Clients PAs
1000
800
600
400
200
0
2018 2019 2020 2021 2022 2023 204
----- End of picture text -----
Geographical Analysis (Advocacy)
Assistance with PIP
----- Start of picture text -----
Other
Sheffield7.3% 4.8% Doncaster
20.2%
Rotherham
67.7%
----- End of picture text -----
----- Start of picture text -----
PIP Tribunal
13.1%
PIP MR
9.6%
PIP Form
77.3%
----- End of picture text -----
Benefits Gained =
% Female Members (AOW)
----- Start of picture text -----
£1,441,505
----- End of picture text -----
73%
Thank you for being my guiding light throughout this PIP process – you are an absolute STAR
ACTIVE INDEPENDENCE
Looking Forward
Growth
Continue to develop our Art of Wellbeing offer. Consulting with members on increasing the number of sessions per month. Review the capcity of the Advocacy team following Jo’s retirement
Development
Begin to build our team of volunteers and build more comprehensive support and training for them
Ensure our policies are up to date and relevant.
Sustainability
Commit to ensuring our impact on our environment is minimised whilst working towards a more secure funding base. We will also look to recruit additional trustees
Closing Comments
Active Independence is proud to be 100% led by people with lived experience of the challenges and barriers faced by Disabled people, their families and PAs/carers. This includes all of our trustees, staff and volunteers. This means that all of our services and ways of working are developed and delivered to maximise inclusion and engagement and allow individuals to work and be involved in the ways that meet their needs.
Having such a value base is vital to our success. We believe that by being an exemplary model of inclusive ways of working promotes more positive attitudes towards Disabled people, challenges stereotypes and works to reduce barriers to Independent Living.
As we move forward it is important to us that we do not compromise on these values and principles. They will anchor and inform everything from our funding strategy to recruitment to work with our clients.
Barbara Booton CEO
I find the service & support that You offer exceptional & have had nothing but fantastic comments from patients & families that I have referreD They always gone over & Above..
Make Choices. Take Control.
Helping you lead an independent life
PO Box 1626, Doncaster DN1 9WX 07917 607730
Charity Registration: 1148975 Company Registration: 07942030
Registered Company Address: The Old Barn, Anchorage Lane, Sprotbrough. Doncaster. DN5 8DT
Company registration number: 07942039 Charity registration number: 1148975
Active Independence
(A company limited by guarantee) Annual Report and Financial Statements for the Year Ended 31 March 2025
Campbell & Stenton Accountancy The Old Barn Anchorage Lane Sprotbrough Doncaster DN5 8DT
Active Independence
Contents
| Reference and Administrative Details | 1 |
|---|---|
| Independent examiner's report | 2 |
| Statement of financial activities | 3 |
| Balance Sheet | 4 |
| Notes to the financial statements | 5 to 9 |
| The following pages do not form part of the statutory financial statements: | |
| Statement of financial activities per fund | 10 to 11 |
Active Independence
Reference and Administrative Details
| Charity name | Active Independence |
|---|---|
| Charity registration number | 1148975 |
| Company registration number | 7942039 |
| Registered office | The Old Barn, Anchorage Lane |
| Sprotbrough | |
| Doncaster | |
| DN5 8DT | |
| Secretary | Barbara Booton (Appointed 19 October 2016) |
| Trustees | David Alan Turner-Smith (Appointed 14 March 2017) |
| Naveen Judah (Appointed 21 March 2018) | |
| Eleanor Alice Dabell (Resigned 3 September 2025) | |
| Jacqueline Clayton (Resigned 1 October 2024) | |
| Elizabeth Ann Jeffrey (Resigned 26 March 2025) | |
| Brian Nelson (Appointed 21 January 2021) | |
| Matthew Lester (Appointed 1 August 2025) | |
| Accountant | Campbell & Stenton Accountancy |
| The Old Barn | |
| Anchorage Lane | |
| Sprotbrough | |
| Doncaster | |
| DN5 8DT |
Page 1
Independent Examiner's Report to the Trustees of
Active Independence
I report on the accounts of the company for the year ended 31 March 2025, which are set out on pages 3 to 9.
Respective responsibillities of trustees and examiner
The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
-
Examine the accounts under section 145 of the 2011 Act ;
-
follow the procedures laid down in the General Directions given by the Charity Commission under
-
- section 145 (5) (b) of the 2011 Act ; and
-
state whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, 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 consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
-
(1) which gives me reasonable cause to believe that in any material respect the requirements:
-
to keep accounting records in accordance with section 386 of the Companies Act 2006; and
-
to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities
have not been met; or
-
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the
-
(2) accoutns to be reached.
.........................................
Campbell & Stenton Accountancy
- 8 December 2025
The Old Barn Anchorage Lane Sprotbrough Doncaster DN5 8DT
Page 2
Active Independence
Statement of Financial Activites (including Income and Expenditure Account) for the Year Ended 31 March 2025
| Total Funds | Total Funds | |||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Year ended | Period ended | |||
| Funds | Funds | 31 March 2025 | 31 March 2024 | |||
| Note | £ | £ | £ | £ | ||
| Incoming resources | ||||||
| Incoming resources from generated | ||||||
| funds | ||||||
| Voluntary Income | 2 | 49,183 | 24,216 | 73,399 | 49,117 | |
| Other incoming resources | 4 | 305 | 81,875 | 82,180 | 69,467 | |
| Total incoming resources | 49,488 | 106,091 | 155,579 | 118,584 | ||
| Resources expended | ||||||
| Costs of generating funds | ||||||
| Costs of generating voluntary | ||||||
| income | 5 | - | - | - | - | |
| Charitable activities - service | ||||||
| delivery | 5 | 30,340 | 114,325 | 144,665 | 122,282 | |
| Total resources expended | 30,340 | 114,325 | 144,665 | 122,282 | ||
| Net movements in funds | 19,148 | (8,234) | 10,914 | (3,698) | ||
| Reconciliation of funds | ||||||
| Total funds brought forward | 3,330 | 76,461 | 79,791 | 83,537 | ||
| Total funds carried forward | 22,478 | 68,227 | 90,705 | 79,839 |
All incoming resources and resources expended derive from continuing activities
The notes on pages 5 to 9 form an integral part of these financial statements
Page 3
Active Independence (Registration number: 07942039)
Balance Sheet as at 31 March 2025
| 31 March 2025 | 31 March 2024 | |||||
|---|---|---|---|---|---|---|
| Note | £ | £ | £ | £ | ||
| Fixed Assets | ||||||
| Tangible assets | 9 | 541 | 541 | |||
| Current assets | ||||||
| Cash at bank and in hand | 79,110 | 71,237 | ||||
| Debtors | 796 | 701 | ||||
| Creditors: Amounts falling due | 79,906 | 71,938 | ||||
| within one year | 10 | 2,542 | (2,754) | |||
| Net current assets | 82,448 | 69,184 | ||||
| Net assets | 82,989 | 69,725 | ||||
| The funds of the charity: | ||||||
| Resticted funds | 68,227 | 76,509 | ||||
| Unrestricted funds | ||||||
| Unrestricted income funds | 22,478 | 3,330 | ||||
| Total charity funds | 90,705 | 79,839 |
For the financial year ended 31 March 2025, the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the charity to obtain an audit of its accounts for the period in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
Approved by the Board on 8 December 2025 and signed on its behalf by:
......................................... Naveen Judah Director
The notes on pages 5 to 9 form an integral part of these financial statements.
Page 4
Active Independence
Notes to the Financial Statements for the Year Ended 31 March 2025
1 Accounting policies
Basis of preparation
The financial statements have been prepared under the historical cost convention and in accordance with the Statement of Recommended Practice 'Accounting and Reporting by Charities (SORP 2005)', issued in March 2005, applicable accounting standards and the Companies Act 2006. The financial statements have been prepared on a cash basis.
Fund accounting policy
Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.
Restricted funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
Further details of each fund are disclosed in note 13.
Incoming resources
Voluntary income including donations and grants that provide core funding or are of a general nature is recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability.
Resources expended
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.
Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes.
Fixed assets
Individual fixed assets costing £0 or more are initially recorded at cost.
Depreciation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
Office equipment 33% reducing balance
Page 5
Active Independence
Notes to the Financial Statements for the Year Ended 31 March 2025
2 Voluntary income
| Donations and Legacies Donations Grants Grants Grants receivable Grants Other incoming resources Other income Managed services Income Other income |
Unrestricted Funds £ Restricted Funds £ Total Funds Year ended 31 March 2025 £ Total Funds Period ended 31 March 2024 £ 2,430 - 2,430 1,187 46,753 24,216 70,969 47,930 49,183 24,216 73,399 49,117 Unrestricted Funds £ Restricted Funds £ Total Funds Year ended 31 March 2025 £ Total Funds Period ended 31 March 2024 £ 46,753 24,216 70,969 47,930 Unrestricted Funds £ Restricted Funds £ Total Funds Year ended 31 March 2025 £ Total Funds Period ended 31 March 2024 £ 52 81,875 81927 69,467 253 0 253 0 305 81,875 82,180 69,467 |
|---|---|
3 Grants receivable
4 Other incoming resources
Page 6
Active Independence
Notes to the Financial Statements for the Year Ended 31 March 2025
5 Total resources expended
| Direct Costs Other direct costs Employment costs Establishment costs Insurance Advertising Printing, posting and stationary Subscriptions and donations Sundry and other costs Accountancy fees Travel & Accommodation Bank charges & interest Depreciation of tangible fixed assets |
Grants Operating activity £ £ 8,915 - 119,664 - 2,686 - 196 - 0 - 3,439 - 905 - 323 - 1,639 5,660 77 - 1,161 0 144,665 |
Total £ 8,915 119,664 2,686 196 0 3,439 905 323 1,639 5,660 77 1,161 144,665 |
|---|---|---|
- 6 Trustees' remuneration and expenses
Trustees receiving remuneration during the period Jacqueline Clayton (Resigned 1 October 2024)
7 Net (Expenditure)/income
Net (Expenditure)/income is stated after charging
| Depreciation of owned assets | Year ended 31 March 2025 £ 1,161 |
Period ended 31 March 2024 £ 267 |
|---|---|---|
- 8 Taxation
The company is a registered charity and is, therefore, exempt from taxation
Page 7
Active Independence
Notes to the Financial Statement for the Year Ended 31 March 2025
9 Tangible fixed assets
| Cost As at 1 April 2024 Additions At 31 March 2025 Depreciation As at 1 April 2024 Charge for the period As at 31 March 2025 Net book value As at 31 March 2025 As at 31 March 2024 |
Fixtures, fittings and equipment £ 3473 3,689 7162 2932 1161 4093 3069 541 |
|---|---|
10 Creditors: Amounts falling due within one year
| Trade Creditors Other creditors Accruals and deferred income Total Creditors |
31 March 2025 £ 318 1422 872 2612 |
31 March 2024 £ 774 774 |
|---|---|---|
11 Members' liability
The charity is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £nil towards the assets of the charity in the event of liquidation.
Page 8
Active Independence
Notes to the Financial Statements for the Year Ended 31 March 2025
12 Related parties
Controlling entity
The charity is controlled by the trustees who are all directors of the company
13 Analysis of funds
| General Funds Unrestricted income fund Restricted Funds Restricted income fund Net assets by fund Tangible assets Current assets Creditors: Amounts falling due within one year Net assets |
At 1 April 2024 Incoming resources Resources expended At 31 March 2025 £ £ £ £ 3,330 49,488 30,340 22,478 76,509 106,091 114,325 68,275 79,839 155,579 144,665 90,753 Unrestricted Funds Restricted Funds Total Funds 31 March 2025 Total Funds 31 March 2024 £ £ £ £ 541 - 541 541 22,478 68,227 90,705 79,839 2,542 - 2,542 (2,754) 25,561 68,227 93,788 77,626 |
|---|---|
14 Net assets by fund
Page 9
Active Independence
Statement of financial activities by fund Year Ended 31 March 2025
| Incoming resources Incoming resources from generated funds Voluntary Income Other incoming resources Total incoming resources Resources expended Costs of generating funds Charitable activities - service delivery Total resources expended Net movements in funds Reconciliation of funds Total funds brought forward Total funds carried forward |
Unrestricted income fund 2025 £ 49,183 305 49,488 30,340 30,340 19,148 3,330 22,478 |
Unrestricted income fund 2024 £ 1,447 1,047 2,494 26,240 26,240 (23,746) 27,076 3,330 |
|---|---|---|
This page does not form part of the statutory financial statements Page 10
Active Independence
Statement of financial activities by fund Year Ended 31 March 2025
| ......... continued Incoming resources Incoming resources from generated funds Voluntary Income Other incoming resources Total incoming resources Resources expended Costs of generating funds Costs of generating voluntary income Charitable activities - service delivery Total resources expended Net movements in funds Reconciliation of funds Total funds brought forward Total funds carried forward |
Restricted income fund 2025 £ 24,216 81,875 106,091 - 114,325 114,325 (8,234) 76,461 68,227 |
Restricted income fund 2024 £ 47,670 68,420 116,090 - 96,042 96,042 20,048 56,461 76,509 |
|---|---|---|
This page does not form part of the statutory financial statements.
Page 11
IndependÈDt E)Iner'S Repoiy to the Trnstets of .4ctii"e Independellce lryrt onthe of coDpo)' fortF¢ )WT en31 fvfarch ?Oi) , are set ottonpages 3 kn 9. ReSPlI1"t rt5pllsibillilit5 01 ttE5tte5 tsautr Themwees (Thts) aTe ojso tr e£th of th c(wam foT pw of conyni, hw.) erele tor preFkratson of the accrAutts. Tr trnsrett CODsthrthat all autht15 llot re4L section 144P_l of Cbanttes Aci )011 (the 1011 Act} ard that anm&Ftht eXaMon ES ntede& Hing satssfied rthat the chanty. is wt to coDpm.,laM' andjselyble allillatiLL it is t?". EYanllllet] acethlltts uthge£ti 145 of the 2011 Aet: sethi(•k 145 (5) (b) of& 11 Act: atbl isis of illdtpe3denttxauuer's rtpjrt acte[l1the fknctions pn'enb)"tFtCFthnty' CoDThs$ An xatillrutiou hleS a retmv of the ac¢owthllgrecorasknM b!"thechanry" olld a cou¥wtsotsof the accothrts ptesets*d ith tbxe c0[& Itabo ccathtton of au). Iren or dLscIcos inthe ICC¢Dts. aud 5eeiiDg W1orts from!Dllas tnfftees CO]g w. tt$. Theprcttdjres UDderr2k'en d) rx)tproiide IF idaKt ttMtFDuld ]ll all 3lldCiw.'UO OF0 is aS ro V+4k•thff accLxwts a Independent eumiRtr's 5taitjt {1) gKEs rea9)bIe¢all$t tFdtin tew & TequreJxtts.' 20(NS. and . LiprepareattllUsdEe0ld1ththe act(rtwrecord%. co11,th the aCcolIg req15 of SediL 396 of CollWes.4Ct Iocfj aodwithd Drthod5 andFLeS of trt Stsrenrth of ROrEded PracdCe...4ccod1DE The OldB•m CaD¥Eell & S¢errtcoAcc¢JJtsJYy Swotbrou S Decenther ?0?5 DN5 SDT Page 2