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2021-04-01-accounts

Trustees' Annual Report for the period

Period start date Period end date O1 04 2020 01 04 2021 From To

Section A Reference and administration details

Charity name Other names charity is known by Registered charity number (if any) 1154002

Cascade Creative Recovery

Charity's principal address Brighthelm Centre

North Road Brighton Postcode BN1 1YD

Names of the charity trustees who manage the charity

Dates acted if not for whole Name of person (or body) entitled Trustee name Office (if any) year to appoint trustee (if any) 1 Janet Going Chair 2 Chris Ellis 3 Jan Mattis 4 Stella Comber 5 6 7 8 9 10 11 12 13 14 15 16 17

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

Name Dates acted if not for whole year

March 2012

TAR

1

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

Constitution

Type of governing document (eg. trust deed, constitution) CIO How the charity is constituted (eg. trust, association, company)

Vote from board members Trustee selection methods

Additional governance issues (Optional information)

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

A Terms of Reference document was adopted in August 2020 including a SMART System of working and induction/exit process for board members.

Section C Objectives and activities

The relief of people in recovery from substance misuse problems by providing a safe, friendly, drug and alcohol free environment in which people can receive advocacy, support, training and guidance Summary of the objects of the with a view to helping them grow in confidence, meet their own charity set out in its needs and reintegrate into the community. governing document

March 2012

TAR

2

With moving into a national lockdown our method of delivery had to adapt swiftly and effectively. We shut down our hub/community coffee shop and worked from home. Staff increased online and telecomunitive communications .

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)

Additional details of objectives and activities (Optional information)

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

March 2012

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3

Section D Achievements and performance

Summary of the main achievements of the charity during the year

March 2020 seen the nation go into lockdown. CCR responded by obtaining a business Zoom account and coordinating and supporting our creative and wellbeing group facilitators in delivering online activities and connections. This was in place by the first week of April. It included our choir, creative writing, yoga, a weekly check in group; we added a Sunday weekly quiz and weekly drama workshops. The two staff phoned volunteers, who suddenly found themselves without their normal structure and connection and the most vulnerable of those engaged with CCR on a weekly basis (more regularly if necessary.) We provided reconditioned android phones, data credit and laptops to those that were disconnected from the online world. Some of whom were in emergency accommodation outside of Brighton or in hostels locked down. A facebook page was instigated that was more interactive than our main page. Useful links and guidance could be posted to it as well some light hearted content. Financial assistance was granted to facilitators to access online training and enhance their skill base. This also helped with maintaining mental health and recovery. In June/July once lockdown started to ease and public health guidance was issued around support groups meeting in person some of our groups started to meet, socially distanced in out side spaces. Many people engaged with Cascade Creative Recovery live in poor accommodation and/or on their own. Increasing the chances of declining mental health and relapse. August we reinstated our recovery coaching which we had suspended two years before due to lack of resource. This provided one to one support for very vulnerable people who often have complex needs. We delivered an online project with our drama and writing group and choir that resulted in a film called the Coronalogues. This project provided focus and meaningful activity for 50 people over 4 months. It premiered at the Depot Cinema in Lewes in September and provided an uplift in spirits and moral. As we moved into the autumn and a change in weather, we realised outdoor based activity would need to be curtailed as our hub remained closed because it was not fit for purpose and too small for social distance and had poor ventilation. Late September we negotiated room hire at the Brighthelm community centre in central Brighton so up to 15 people could gather safely per government guidance. We organised a carefully managed open day so those that were digitally excluded could find out what we had to offer. Working with various larger service providers we engaged with 80 people on the day. We delivered our groups in the Brighthelm, adding to our portfolio with art and mindfulness. Once we went into the winter lockdown early in 2021 we went back online. We added a daily post to our social media called Elevenses That had a theme of gratitude and connection and involved contributions from volunteers and facilitators. We signed a one year lease in January with the Brighthelm Centre for office space and large room use including their auditorium. This meant that a decision was made to close our coffee shop/hub and through March it was dismantled which was quite problematic due to social distancing laws and the number of people allowed in the space. In March 2021 we restarted our two support groups in the Brighthelm, having identified peoples resilience was at a low ebb due to isolation.

March 2012

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4

Section D Achievements and performance

We had thousands of interactions, providing support, structure, focus and connection for people trying to maintain their recovery from addiction and helping to maintain their mental health throughout 2020-21. We averaged between 130-150 engaged people in our groups with extra support given to around 15-20 very vulnerable at risk people per week. Group engagement dropped by 20% during the summer months of July and August but picked up again in the Autumn. Our managed, group specific WhatsApp groups provided peer connection throughout the week for around 160 people. Our Facebook page (You are not alone-Covid Recovery Support) set up in April 2020 had 700 followers and some posts from our main page reaching several thousand people.

March 2012

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5

Section E Financial review

Brief statement of the charity’s policy on reserves

Reserves are desirable but in the current funding not achievable.

Details of any funds materially in deficit

None

Further financial review details (Optional information)

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

We had an increase in funding due to a contract change with council awarding the Substance misuse service to CGL in April 2020 .We successfully negotiated an increase from £30,000 to £50,000 core funding as a sub-contractor.

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)

Position (eg Secretary, Chair, etc)

Date

March 2012

TAR

6

CASCADE CREATIVE RECOVERY

TRUSTEES' ANNUAL REPORT

AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 1 APRIL 2021

Charity Number: 1154002

CASCADE CREATIVE RECOVERY Charity Number: 1154002

Contents

Page 3 Statement of Financial Activities Page 4 Balance Sheet Pages 5 - 8 Notes to the Financial Statements Page 9 Independent Examiner's Report

Page 2

CASCADE CREATIVE RECOVERY Charity Number: 1154002

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 1ST APRIL 2021

Income and Expenditure Account For the year ending 1 April 2021

Notes
Incoming Resources:
Donations, Grants and Legacies
3a
Charitable Activities
3b
Activities for Generating Funds
3c
Total Incoming Resources
Resources Expended:
Costs of Charitable Activities
4a
Governance Costs
4b
Total Resources Expended
Net Incoming (Outgoing) Resources
Funds Brought Forward
5
Total Funds Carried Forward
Unrestricted
Funds
Restricted
Funds
Total 2020/21
Total 2019/20
£
£
£
32,795
-
32,795
54,557
-
-
-
13,891
35,000
-
35,000
562
67,795
-
67,795
69,010
65,249
885
66,134
64,323
1,470
-
1,470
2,980
66,719
885
67,604
67,303
1,076
885
-
191
1,707
5,105
885
5,990
4,283
6,182
0
6,182
5,990

Page 3

CASCADE CREATIVE RECOVERY Charity Number: 1154002

BALANCE SHEET AS AT 1ST APRIL 2021

Notes
Fixed Assets
Tangible Assets
7
Total Fixed Assets
Current Assets
Cash at bank and in hand
8
Debtors & Prepayments
9
Total Current Assets
Creditors:Amounts falling due within one year
10
Net Assets
Funds of the Charity
General funds
11
Restricted Funds
5
Total Funds
Unrestricted
Funds
Restricted
Funds
Total 2020/21
Total 2019/20
£
£
£
£
-
-
-
-
-
-
-
-
7,990
-
7,990
6,740
616
-
616
-
8,606
-
8,606
6,740
2,424
-
2,424
750
6,182
-
6,182
5,990
6,182
-
6,182
5,105
-
-
-
885
6,182
-
6,182
5,990

Approved by the Trustees on

Signed on their behalf by Trustees

Printed Name

Page 4

CASCADE CREATIVE RECOVERY Charity Number: 1154002

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 1ST APRIL 2021

1. Basis of Preparation of the Accounts

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) (effective 1 January 2015) - (Charities SORP - FRS102) and the Charities Act 2011.

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

2. Accounting Policies

Incoming Resources

Recognition of income

Offsetting

There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102.

Grants and donations Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). Contractual income and performance related grants This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions. Donated services and facilities

Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably.

Volunteer help

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

Expenditure and Liabilities

Liability recognition

Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.

Governance and support costs

Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.

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. Grants payable without performance conditions

Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be recognised.

Deferred income

No material item of deferred income has been included in the accounts.

Assets

Tangible fixed assets for use by charity

These are capitalised if they can be used for more than one year, and cost at least £1,500. They are valued at cost.

Page 5

CASCADE CREATIVE RECOVERY Charity Number: 1154002

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 1ST APRIL 2021

3. Incoming Resources
a) Donations, Grants and Legacies
Gifts & Donations
Grants
b) Charitable Activities
Café Income
c) Activities for Generating Funds
Room Hire
Contracts - CGL
2020/21
2019/20
Unrestricted
Unrestricted
925
3,807
31,870
45,750
32,795
49,557
-
13,891
-
562
35,000
-
35,000
562

All income in the prior year was unrestricted except for: £5,000 in Grants (Note 5).

4. Resources Expended
a) Costs of Charitable Activities
Administrative & Office Expenses
Bank Charges
Café Costs
Depreciation Expense
Equipment Costs
Activities & Project Costs
Insurance Costs
Rent & Rates
Repairs & Maintenance
Staff Costs
Sundry Expenses
Training Costs
Travel & Subsistence
Covid Welfare Funds Provided
Use of Home as Office
b) Governance Costs
Independent Examiners Fees
Legal & Professional Fees
2020/21
2019/20
Unrestricted
Unrestricted
£
£
4,730
6,028
69
-
1,919
12,858
-
-
3,380
1,030
7,757
2,303
830
766
10,808
10,474
59
591
32,231
24,304
141
926
850
748
1,410
180
370
-
694
-
65,249
60,208
600
750
870
2,230
1,470
2,980

Page 6

CASCADE CREATIVE RECOVERY Charity Number: 1154002

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 1ST APRIL 2021 (continued)

  1. Restricted Funds
2020/21 2019/20
Recovery Walk Fund: £ £
Balance b/f 885 -
Income - 5,000
Expenditure 885 4,115
Balance c/f - 885

6. Fees paid for Accountancy work

The trustees appointed Acorn Financial Solutions Limited to carry out an independent examination of the accounts and records of the charity. The fee for this work is £600.

7. Fixed Assets

7. Fixed Assets
Cost:
Balance brought forward
Additions
Disposals
Depreciation:
Balance brought forward
Charge in the year
Disposals
Net Book Value
As at 1 April 2021
Fixtures &
Fittings
Equipment
Cost
Total
£
£
£
1,803
2,457
4,260
-
-
-
-
-
-
1,803
2,457
4,260
1,803
2,457
4,260
-
-
-
-
-
1,803
2,457
4,260
-
-
-

Page 7

CASCADE CREATIVE RECOVERY Charity Number: 1154002

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 1ST APRIL 2021 (continued)

8. Cash at bank and in hand

All funds are held in current bank accounts and are within the secured balance threshold as advised by the Financial Services Authority (FSA) for the UK.

9. Debtors & Prepayments

Staff Loan
Wages Advance
£
350
266
616

The staff loan has been agreed to be repaid in instalments.

10. Liabilities: Amounts falling due within one year

PAYE
Accrued Expense
£
1,824
600
2,424

11. General Funds

All monies included in the general funds are available for all charitable activities except £885 which is restricted.

12. Staff Costs

12. Staff Costs
2020/21 2019/20
£ £
Gross Wages and Salaries 32,231 24,304
Employees who were engaged in each of the following activities: 2020/21 2019/20
Activities in furtherance of organisation's objects 3 2

The Charity operates a PAYE scheme to pay all employed staff members and no employees have received emoluments in excess of £60,000.

13. Trustees and Other Related Parties

Only one officer received remuneration for their work which is in the capacity of a salaried staff post as Operations Manager, managing the building of the coffee shop in a leased shop. Costs expensed in travelling to and from meetings and in providing subsistence during these meetings were reimbursed at cost only to the same salaried staff member.

The Trustees standing at the time of the Annual General Meeting are:

Tom Goodridge (Chair) Andy Cheng Janet Going Jan Mattiss Stella Comber

Of the above trustees, all have given their time on a voluntary basis and are not in receipt of any remuneration for their services.

Page 8

CASCADE CREATIVE RECOVERY

Charity Number: 1154002

INDEPENDENT EXAMINER'S REPORT

Independent Examiners Report

This report is to the Trustees and members of Cascade Creative Recovery (Charity Number 1154002) and covers accounts prepared in the year ending 1 April 2021.

Respective Responsibilities of Trustees and Examiner

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to:

Basis of Independent Examiner's statement

My examination was carried out in accordance with general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity. As this is the first operating year there are no comparisons to be reviewed. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the 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 (other than that disclosed below):

understanding of the accounts to be reached.

Miss D. Norris, ACA Director Acorn Financial Solutions Limited, 99 Brentwood Road, Brighton BN1 7ET

Page 9

CASCADE CREATIVE RECOVERY

TRUSTEES' ANNUAL REPORT

AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 1 APRIL 2021

Charity Number: 1154002

CASCADE CREATIVE RECOVERY Charity Number: 1154002

Contents

Page 3 Statement of Financial Activities Page 4 Balance Sheet Pages 5 - 8 Notes to the Financial Statements Page 9 Independent Examiner's Report

Page 2

CASCADE CREATIVE RECOVERY Charity Number: 1154002

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 1ST APRIL 2021

Income and Expenditure Account For the year ending 1 April 2021

Notes
Incoming Resources:
Donations, Grants and Legacies
3a
Charitable Activities
3b
Activities for Generating Funds
3c
Total Incoming Resources
Resources Expended:
Costs of Charitable Activities
4a
Governance Costs
4b
Total Resources Expended
Net Incoming (Outgoing) Resources
Funds Brought Forward
5
Total Funds Carried Forward
Unrestricted
Funds
Restricted
Funds
Total 2020/21
Total 2019/20
£
£
£
32,795
-
32,795
54,557
-
-
-
13,891
35,000
-
35,000
562
67,795
-
67,795
69,010
65,249
885
66,134
64,323
1,470
-
1,470
2,980
66,719
885
67,604
67,303
1,076
885
-
191
1,707
5,105
885
5,990
4,283
6,182
0
6,182
5,990

Page 3

CASCADE CREATIVE RECOVERY Charity Number: 1154002

BALANCE SHEET AS AT 1ST APRIL 2021

Notes
Fixed Assets
Tangible Assets
7
Total Fixed Assets
Current Assets
Cash at bank and in hand
8
Debtors & Prepayments
9
Total Current Assets
Creditors:Amounts falling due within one year
10
Net Assets
Funds of the Charity
General funds
11
Restricted Funds
5
Total Funds
Unrestricted
Funds
Restricted
Funds
Total 2020/21
Total 2019/20
£
£
£
£
-
-
-
-
-
-
-
-
7,990
-
7,990
6,740
616
-
616
-
8,606
-
8,606
6,740
2,424
-
2,424
750
6,182
-
6,182
5,990
6,182
-
6,182
5,105
-
-
-
885
6,182
-
6,182
5,990

Approved by the Trustees on

Signed on their behalf by Trustees

Printed Name

Page 4

CASCADE CREATIVE RECOVERY Charity Number: 1154002

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 1ST APRIL 2021

1. Basis of Preparation of the Accounts

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) (effective 1 January 2015) - (Charities SORP - FRS102) and the Charities Act 2011.

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

2. Accounting Policies

Incoming Resources

Recognition of income

Offsetting

There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102.

Grants and donations Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). Contractual income and performance related grants This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions. Donated services and facilities

Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably.

Volunteer help

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

Expenditure and Liabilities

Liability recognition

Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.

Governance and support costs

Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.

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. Grants payable without performance conditions

Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be recognised.

Deferred income

No material item of deferred income has been included in the accounts.

Assets

Tangible fixed assets for use by charity

These are capitalised if they can be used for more than one year, and cost at least £1,500. They are valued at cost.

Page 5

CASCADE CREATIVE RECOVERY Charity Number: 1154002

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 1ST APRIL 2021

3. Incoming Resources
a) Donations, Grants and Legacies
Gifts & Donations
Grants
b) Charitable Activities
Café Income
c) Activities for Generating Funds
Room Hire
Contracts - CGL
2020/21
2019/20
Unrestricted
Unrestricted
925
3,807
31,870
45,750
32,795
49,557
-
13,891
-
562
35,000
-
35,000
562

All income in the prior year was unrestricted except for: £5,000 in Grants (Note 5).

4. Resources Expended
a) Costs of Charitable Activities
Administrative & Office Expenses
Bank Charges
Café Costs
Depreciation Expense
Equipment Costs
Activities & Project Costs
Insurance Costs
Rent & Rates
Repairs & Maintenance
Staff Costs
Sundry Expenses
Training Costs
Travel & Subsistence
Covid Welfare Funds Provided
Use of Home as Office
b) Governance Costs
Independent Examiners Fees
Legal & Professional Fees
2020/21
2019/20
Unrestricted
Unrestricted
£
£
4,730
6,028
69
-
1,919
12,858
-
-
3,380
1,030
7,757
2,303
830
766
10,808
10,474
59
591
32,231
24,304
141
926
850
748
1,410
180
370
-
694
-
65,249
60,208
600
750
870
2,230
1,470
2,980

Page 6

CASCADE CREATIVE RECOVERY Charity Number: 1154002

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 1ST APRIL 2021 (continued)

  1. Restricted Funds
2020/21 2019/20
Recovery Walk Fund: £ £
Balance b/f 885 -
Income - 5,000
Expenditure 885 4,115
Balance c/f - 885

6. Fees paid for Accountancy work

The trustees appointed Acorn Financial Solutions Limited to carry out an independent examination of the accounts and records of the charity. The fee for this work is £600.

7. Fixed Assets

7. Fixed Assets
Cost:
Balance brought forward
Additions
Disposals
Depreciation:
Balance brought forward
Charge in the year
Disposals
Net Book Value
As at 1 April 2021
Fixtures &
Fittings
Equipment
Cost
Total
£
£
£
1,803
2,457
4,260
-
-
-
-
-
-
1,803
2,457
4,260
1,803
2,457
4,260
-
-
-
-
-
1,803
2,457
4,260
-
-
-

Page 7

CASCADE CREATIVE RECOVERY Charity Number: 1154002

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 1ST APRIL 2021 (continued)

8. Cash at bank and in hand

All funds are held in current bank accounts and are within the secured balance threshold as advised by the Financial Services Authority (FSA) for the UK.

9. Debtors & Prepayments

Staff Loan
Wages Advance
£
350
266
616

The staff loan has been agreed to be repaid in instalments.

10. Liabilities: Amounts falling due within one year

PAYE
Accrued Expense
£
1,824
600
2,424

11. General Funds

All monies included in the general funds are available for all charitable activities except £885 which is restricted.

12. Staff Costs

12. Staff Costs
2020/21 2019/20
£ £
Gross Wages and Salaries 32,231 24,304
Employees who were engaged in each of the following activities: 2020/21 2019/20
Activities in furtherance of organisation's objects 3 2

The Charity operates a PAYE scheme to pay all employed staff members and no employees have received emoluments in excess of £60,000.

13. Trustees and Other Related Parties

Only one officer received remuneration for their work which is in the capacity of a salaried staff post as Operations Manager, managing the building of the coffee shop in a leased shop. Costs expensed in travelling to and from meetings and in providing subsistence during these meetings were reimbursed at cost only to the same salaried staff member.

The Trustees standing at the time of the Annual General Meeting are:

Tom Goodridge (Chair) Andy Cheng Janet Going Jan Mattiss Stella Comber

Of the above trustees, all have given their time on a voluntary basis and are not in receipt of any remuneration for their services.

Page 8

CASCADE CREATIVE RECOVERY

Charity Number: 1154002

INDEPENDENT EXAMINER'S REPORT

Independent Examiners Report

This report is to the Trustees and members of Cascade Creative Recovery (Charity Number 1154002) and covers accounts prepared in the year ending 1 April 2021.

Respective Responsibilities of Trustees and Examiner

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to:

Basis of Independent Examiner's statement

My examination was carried out in accordance with general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity. As this is the first operating year there are no comparisons to be reviewed. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the 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 (other than that disclosed below):

understanding of the accounts to be reached.

Miss D. Norris, ACA Director Acorn Financial Solutions Limited, 99 Brentwood Road, Brighton BN1 7ET

Page 9