OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2021-08-31-accounts

Charity Registration No. 1154142

PHOTOGRAPHY OXFORD

TRUSTEES’ REPORT AND AUDITED ACCOUNTS

FOR THE YEAR ENDED 31 AUGUST 2021

1

PHOTOGRAPHY OXFORD

LEGAL AND ADMINISTRATIVE INFORMATION

TRUSTEES Professor Uwe Ackermann
Dr. Mark Alexander
Mr. Paul Inman (Chair)
Mr. Jeremy Lewis Mogford
Dr. Lena Fritsch
Mr. Richard Ovenden
Sir Brian Pomeroy
Mr. Benet Slay
Ms. Katy Barron
Ms. Taous Dahmani
Ms. Chloe Dewe Matthews
Ms. Joanna Brooks
Professor Daniela Treveri-Gennari
DIRECTOR Ms. Danielle Battigelli
CHARITY NUMBER 1154142
PRINCIPAL ADDRESS 20 Yarnells Hill
OXFORD
Oxfordshire
OX2 9BD
INDEPENDENT EXAMINER Mr. Yong Feng Han
6 Sage Walk
Oxford
Oxfordshire OX4 7YU
BANKERS The Co-Operative Bank

2

PHOTOGRAPHY OXFORD

CONTENTS

Pages
Trustees’ report 3 – 11
Reserves Policy 11
Statement of Trustees’ responsibilities 12
Independent examiner’s report 13
Statement of financial activities 14 - 15
Balance sheet 16
Notes to the accounts 17 – 19

3

PHOTOGRAPHY OXFORD

TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 AUGUST 2021

The Trustees present their report and accounts for the year ended 31 August 2020.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity’s governing document and the Statement of Recommended Practice ‘Accounting and Reporting by Charities’, issued in March 2005.

Structure, governance and management

The charity is a Charitable Incorporated Organisation and is governed by its Foundation Constitution.

The Trustees who served during the year were:

Professor Uwe Ackermann Dr. Lena Fritsch Dr. Mark Alexander Ms. Katy Barron Mr. Paul Inman (Chair) Ms. Taous Dahmani Mr. Jeremy Lewis Mogford Ms. Chloe Dewe Matthews (appointed 26.3.21) Mr. Richard Ovenden Ms. Joanna Brooks (appointed 17.3.21) Sir Brian Pomeroy Professor Daniela Treveri-Gennari (appointed Mr. Robert John Price (retired January 2021) 8.7.21) Mr. Benet Slay

Organisation

The charity is governed by a Board of Trustees that must have a minimum of three individuals. There is no maximum number of Trustees. The Trustees meet on a regular basis to agree the strategic direction and policy of the organisation. They also ensure that the charity fulfills its objectives and complies with the requirements of the Charities Commission.

In years when the Charity’s activities include the staging of a Festival of photographic exhibitions and talks, day-to-day management is delegated by the Board to the Festival Director, who attends Board meetings to update trustees on developments, finance, risks and to seek approval on the programme, planning and future strategy.

Appointment of Trustees

New trustees join the Board at the invitation of the Trustees and are chosen with a view to ensuring the Board has the appropriate skills, knowledge, experience and diversity relevant to Photography Oxford and current best practice. New trustees are given an induction pack that includes information on governance, good practice, legal obligations, the Constitution and Governing Document, a copy of the most recent Trustees’ Annual Report and Statement of Accounts and an overview of the current business plan.

None of the Trustees has any beneficial interest in the charity. All of the Trustees are members of the Charitable Incorporated Organisation (CIO) and the only persons eligible to be members of the CIO are its trustees. If the CIO is wound up, the members have no liability to contribute to its assets and no personal responsibility for settling its debts and liabilities.

4

TRUSTEES’ REPORT (continued)

FOR THE YEAR ENDED 31 AUGUST 2021

Objectives and Activities

Photography Oxford is a charity that works to bring high quality photography and photographic debate to the city of Oxford and its environs, benefiting both local residents and visitors to the area, while drawing in a wider arts audience, furthering debate, and celebrating and promoting the art of photography for audiences and photographers.

The charity objects are to advance education by promoting and providing opportunities for the appreciation, understanding and enjoyment of photography and the arts, in particular through the promotion and running of a photography festival in Oxford.

Our objectives have been:

We have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing our aims and objectives and in planning our future activities. In particular, the Trustees consider how planned activities will contribute to the aims and objectives they have set.

Achievements and Performance

Building on the success of the Photo Festivals delivered by the Charity in 2014 and 2017 our activity during the year 01 September 2020 - 31 August 2021 was focused on delivering the 2020 Festival (16 October – 16 November) and preparing for the 2021 festival, both with the theme, ‘Women and Photography – Ways of seeing and being seen’ .

Our focus on this theme was aided by the appointment of 3 additional members to our Board of Trustees: Professor Daniela Treveri-Gennari (Professor of Cinema Studies, Oxford Brookes University), Ms. Chloe Dewe Matthews (a documentary photographer) and Ms. Joanna Brooks, a photographic artist who practices under the name, Joanna Vestey.

5

2020 Festival: Women and Photography - Ways of Seeing and Being Seen

Photo Oxford 2020 celebrated the significant contribution of women as photographers, critics, editors, and photographic subjects, past and present, and across the world, through this theme. The 2020 festival coincided with the centenary of the first women matriculating and graduating from the University of Oxford.

Participants, audience and venues all responded positively to the theme, as demonstrated by comments like these following the 2020 Festival:

‘It succeeded in making women photographers more visible. I'm pretty familiar with photography and photographers, including a fair few women, but it brought quite a bit of new talent to my attention.’

‘Historically, yes. It was galvanising.’

‘The program highlighted my interest and made me research deeper.’

Festival in a Pandemic

Scheduled for 15 October to 15 November 2020 in venues across Oxford, festival plans had to be reviewed in light of the international pandemic and the first UK lockdown from March to June 2020. The pandemic resulted not only in uncertainty about access to venues and restricted movement for artists and audiences, but also in suspension and diversion of arts and other charitable funding towards pandemicrelated emergencies. Careful consideration was given to whether to proceed with the festival in the circumstances.

The festival did go ahead as scheduled, with a programme adapted to include exhibitions in available venues, outdoors and online; live and recorded online events; other online resources; and educational and public outreach activity within the bounds of the Covid-19 restrictions.

At the core of the festival was the Helen Muspratt Photographer exhibition at Oxford University’s Weston Library (part of The Bodleian Library). The Library also hosted the on-line festival conference, convened by Taous Dahmani, a PhD student in the history of photography and a Photography Oxford Trustee. These contributions, together with commitments from other partners and universal willingness to think creatively and constructively, enabled the eventual festival programme to emerge from the uncertainties that followed the first Covid-19 lockdown.

‘Live’ venue exhibitions and events, whose attendance was controlled in compliance with Covid-19 health guidelines, were welcomed by artists and audiences at a time when so much else was cancelled and closed. Partway through the Festival, on 31 October, 2020, Oxford moved to Tier 2 of the Government’s Covid-19 alert levels by which indoor visits to Festival exhibitions were limited to single households. On 5 November, 10 days before the end of the Festival, the second lockdown began, and indoor exhibition venues had to close. Online exhibitions and events as well as outdoor exhibits continued to be available to people locally and further afield. Online exhibitions, blogs and recordings of talks remain available as an ongoing resource.

Some elements of the planned Festival programme had to be abandoned — or put on hold — at an early or later stage of planning as venues adjusted their programme and public access in response to the impacts of the pandemic. The possibility of presenting ‘Part 2’ of the festival in 2021 was discussed at this stage, and fundraising and preparations for the autumn 2021 festival commenced.

6

Selected Relevant Comments:

Festival Programme

The programme, presented in venues, outdoors and online, explored women as photographers and photographic subjects; forgotten or little known women photographers; contemporary women photographers, collectors and curators; and photographic techniques. The full programme remains available to view on www.photooxford.org

Audience surveys revealed the following as programme highlights:

7

More generally, audience and participants praised the following elements of the Festival:

Public engagement

This included:

Selected Relevant Comments:

(Vicar of St Giles Church, The Gatehouse portraits were exhibited in the churchyard)

8

Education and Professional Development

Original plans for education and outreach were curtailed by the Covid-19 restrictions and reduced available funding. However, we delivered the following in collaboration with various partners:

Selected Relevant Comments:

(Philippa James, participating photographer)

(Elisa Moris Vai, Open Call winner, based in France)

Publicity and Communication

The following were created/set up for the 2020 Festival:

9

Social media following was increased: Twitter followers were almost doubled to over 4,000 and Instagram followers grew steadily from start up in April 2020 to 1,900 by the end of the year.

Audience

Our online audience survey received 37 responses. These gave some indication of the audience breakdown, which was inevitably influenced by the Covid situation. Indicators from those who responded were:

ere:
Location Age Gender
54.1% Oxford 83.8% 31-65 62.2% female
21.6% UK 13.5% 65+ 35.1% male
18.9% Continental Europe 2.7% 18-30 2.7% prefer not to say
5.4% North America

Our website analytics indicated the following about our online audience:

Location Age Gender
65.82% from UK 33.5% aged 25-34 45.85% female
9.13% from USA 27.5% aged 18-24 54.15% male
Over 2% from each of:
France, Japan, Netherlands,
Germany		 15.5% aged 35-44

10

Partners

The Festival was possible because of positive partnerships with a range of venues and organisations across the city, including Oxford Brookes University; University of Oxford and its library and museums; arts organisations in and outside of Oxford; and arts-facing businesses. The support of our partners is gratefully acknowledged on our website: https://www.photooxford.org/about/partners

Volunteers

It would not have been possible to deliver the Festival without the support of 15 volunteers, as invigilators and in other roles, as well as significant volunteer time from the 3 freelance staff and from Photography Oxford Trustees.

Reserves Policy

The aim of our reserves policy is to maintain free reserves in unrestricted funds at a level that equates to at least three months and at most six months of unrestricted expenditure. This is in line with Charity Commission guidance (Charity Reserves: Building Resilience). The policy is reviewed annually by the Board of Trustees .

The purpose of the financial reserves is to provide the ability to respond positively to a variety of circumstances, including a need:

For the 2020-2021 financial year the goal for reserves was set at £4,500. This is well below our year end assets because the 2020 Festival was curtailed by Covid, to be continued by part 2 in 2021-2022.

Independent Examination

For the financial year ending 31 August 2021 gross income of the charity was less than £250,000. As a result, these accounts were examined by an independent examiner, described in section 43(3)(a) of the 1993 Act as ‘an independent person who is reasonably believed by the Trustees to have the requisite ability and practical experience to carry out a competent examination of the accounts’.

The accounts were approved by the Board on 26 March 2021.

On behalf of the Board of Trustees

Paul Inman Chair of Trustees Dated: 26 March 2022 PHOTOGRAPHY OXFORD

11

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The Trustees are responsible for preparing the Trustees’ Report and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

In preparing these accounts, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees acknowledge their responsibilities for ensuring that the charity keeps accounting records that comply with Charity Commission regulations, and for preparing accounts that give a true and fair view of the state of affairs of the charity as at the end of the financial year and of its incoming resources and its application of resources, including its income and expenditure, for the financial year.

12

PHOTOGRAPHY OXFORD

INDEPENDENT AUDITOR’S REPORT

FOR THE YEAR ENDED 31 AUGUST 2021

Yong Feng Han 6 Sage Walk Oxford OX4 7YU 24-03-2022

To Whom It May Concern:

Re: Photography Oxford Accounts Review for the period from 01 September 2020 to 31 August 2021.

I can confirm that I have performed an independent check of the Photography Oxford accounting records for the period from 01 September 2020 to 31 August 2021. I can confirm that the transactions have been correctly recorded for the purpose of reporting income and expenditure in this period.

Yours faithfully

Yong Feng Han

13

PHOTOGRAPHY OXFORD

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 AUGUST 2021
Unrestricted
funds		 Restricted
funds		 Total 2021 Total 2020
INCOMING RESOURCES Note £ £ £ £
Incoming resources from generated
funds
Voluntary income 2 27,855 12,304 40,159 29,975
Incoming resources from
charitable activities		 3 2,812 0 0 0
Other incoming resources 0 0 0 0
Total incoming resources 27,855 12,304 40,159 29,975
RESOURCES EXPENDED 4
Cost of generating funds 1,000 0 0 3,163
Cost of charitable activity 25,294 4,604 3,992 17,515
Governance costs 150 0 150 125
Other resources expended 1,000 394 0 0
Total resources expended 27,444 4,998 32,442 20,803

14

Net movement in funds 411 7,306 7,717 9,173
Reconciliation of funds
Funds as at 31 August 2020 13,463 500 13,963
Funds as at 31 August 2021 13,874 7,806 21,680
The notes on pp 17 to 19 form part of these statements

15

PHOTOGRAPHY OXFORD

BALANCE SHEET

AS AT 31 AUGUST 2021

Balance sheet:

Notes 2021 2020
Assets £ £
Fixed assets 0 0
Current assets
Cash at bank 21,680 13,963
Net current assets 21,680 13,963
Less:Liabilities
Creditors (carrying no due date for payment) 9 (22,684) (22,684)
Net assets (1,004) (17,895)

For the financial year ending 31 August 2021 gross income of the charity was less than £250,000. As a result, these accounts were examined by an independent examiner, described in section 43(3)(a) of the 1993 Act as ‘an independent person who is reasonably believed by the Trustees to have the requisite ability and practical experience to carry out a competent examination of the accounts’.

The accounts were approved by the Board on 26 March 2021

.

Paul Inman Chair of Trustees

Uwe Ackermann Trustee

16

PHOTOGRAPHY OXFORD

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 AUGUST 2021

1. Basis of preparation

The accounts have been prepared under the historical cost convention.

The accounts have been prepared in accordance with applicable accounting standards, the Statement of Recommended Practice, ‘Accounting and Reporting by Charities’, issued in March 2005.

2. Incoming resources

All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income.

(i) Donations and grants Income from donations and grants is included in incoming resources when these are receivable except as follows:

3. Resources expended

Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT and is reported as part of the expenditure to which it relates:

Costs of generating voluntary income comprise the costs associated with attracting and applying for voluntary income, including gifts, donations and grants.

Costs of generating funds comprise the costs associated with fundraising.

Costs of charitable activity are those costs associated with carrying out the charity’s activity, including the promotion of the practice and understanding of photography through photographic exhibitions and learned talks and discussions about the nature and purpose of photography.

Governance costs are those incurred in meeting the constitutional and statutory requirements of the charity and include the independent examination fees.

17

Total 2021 Total 2020
VOLUNTARY INCOME £ £
Grants, Donations, Gifts and Sponsorships
HMRC Gift Aid 852 1,302
Donations (Uwe Ackermann) 484 1,125
Donations (The Big Give) 1,191 48
Barnsbury Trust 2,500 2,000
Oxford City Council 1,000 0
Doris Field Trust 1,000 4,000
Sir Brian Pomeroy (designated for Acland exhibition) 1,020 0
Arnold Clark Lottery 500 0
Bodleian Library (designated for Women & Colour Photography) 3,000 0
Pye Charitable Foundation (designated for The Gatehouse project) 500 500
Tolkien Trust 10,0000 15,000
Esmeé Fairbairn 2,500 5,000
University of Oxford Community Fund (designated for the 2021
Young People’s Project) 500 500
Bern Schwartz Family Foundation 10,000 500
The Arts Society, Oxford (for the 2021 Young People’s Project) 2,000 0
Income from Charitable Activities
Open Call Entry Fees 2,812 0
Contributions towards costs of the Digital Map 300 0
Loans
Total voluntary income 40,159 29,975

18

4. TOTAL RESOURCES EXPENDD

Total 2021 Total 2020
£ £
Cost of generating funds 0 0
Fundraiser 1,000 3,163
Costs of generating voluntary income 0 0
Cost of charitable activity
Exhibition costs (printing, framing, shipping, installation, etc) 342 0
Talks costs (speaker expenses, venue hire) 394 0
Competition Prizes 1,000 0
Staffing (Festival Director; Marketing & Comms) 24,660 17,397
Staff Travel 0 67
Staff Expenses 248 51
Print, postage, stationery 0
Pegasus Theatre (Young Peoples’ Project 900 0
Other resources expended 3,704 0
Governance costs
Legal 0 0
Independent examination of accounts 150 125
Other resources expended
Bank charges 44 0
Total resources expended 32,442 20,803

5 Trustees

None of the Trustees (or any persons connected with them) received any remuneration during the year, nor were they reimbursed any travelling expenses.

6. Employees

The charity contracted, on a freelance basis, a Festival Director and other services. There were no employees.

7. Tangible fixed assets

The charity has no tangible fixed assets.

8. Debtors

The charity has no debtors.

9. Creditors

The Founding Director contributed a total of £15,000 in 2014 plus £7,684 in 2015 as an interest-free loan to the charity, repayable only when charitable surplus permits.

19

Photography Oxford

Photography Oxford No (if any) 1154142 Receipts and payments accounts CC16a For the period Period start date Period end date To from 01-Sep-20 31-Aug-21

Section A Receipts and payments Section A Receipts and payments
A1 Receipts Unrestricted
funds
to the nearest
£
-
2,500
10,000
10,000
-
500
2,812
852
1,191
27,855
-
-
-
27,855
25,660
-
248
194
1,000
342
-
27,444
-
-
-
27,444
411
-
13,463
13,874		 Restricted
funds
to the nearest £
484
1,020
2,500
1,000
1,000
-
-
-
500
500
3,000
2,000
300
-
12,304
-
-
-
12,304
-
-
-
-
-
-
900
3,704
-
394
4,998
-
-
-
4,998
7,306
-
500
7,806		 Endowment
funds
to the nearest £
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Total funds
to the nearest £
484
1,020
2,500
1,000
1,000
2,500
10,000
10,000
500
500
3,000
2,000
500
2,812
300
852
1,191
40,159
-
-
-
40,159
25,660
-
248
194
-
1,000
342
900
3,704
394
32,442
-
-
-
32,442
7,717		 Last year
to the nearest £
Donation: Uwe Ackermann 1,125
Brian PomeroySponsorshipA Atkins
Donation: BarnsburyTrust 2,000
Oxford CityCouncil - -
Doris Field Trust 4,000
Grant: Esmeé Fairbairn 2,500 5,000
Bern Schwartz Foundation 10,000 500
Grant: Tolkiein Trust 10,000 15,000
Pye Charitable Settlement - 500
Oxford UniversityCommunityFund 500
Bodleian Library (Acland Exhibition)
The Arts SocietyOxford
Arnold Clark Lottery 500
Open Call EntryFees 2,812
Contributions towards Digital Map
HMRC Gift Aid 852 1,302
The BigGive Donations 1,191 48
Sub total(Gross income for
AR)		 27,855 29,975
A2 Asset and investment sales,
(see table).
-
- -
Sub total - -
Total receipts
A3 Payments
29,975
Support Staff Remuneration 25,660 20,560
Support Staff Travel - 67
Support Staff Expenses 248 51
Accountancy/Bank charges 194 125
Artist's/Speakers'/Judges' Fees, Travel
and Accommodation		 -
Competitionprizes 1,000 -
Art Transport and Insurance 342 -
Pegasus Theatre (Young Peoples' Project)
Project Costs(Various suppliers) -
Marketing (Sponsors;Dinner) -
Speakers' Fees and Travel - -
**Sub total ** 27,444 20,803
A4 Asset and investment
purchases, (see table)
-
-
**Sub total ** - -
Total payments
Net of receipts/(payments)
A5 Transfers between funds
A6 Cash funds last year end
Cash funds this year end
20,803
411 7,306 - 7,717 9,172
- - - - -
13,463 500 - 13,963 5,201
13,874 7,806 - 21,680 14,373

CCXX R1 accounts (SS)

27/03/2022

1

Section B Statement of assets and liabilities at the end of the period

Categories
Signed by one or two trustees on
behalf of all the trustees
B5 Liabilities
B3 Investment assets
B2 Other monetary assets
B4 Assets retained for the
charity’s own use
B1 Cash funds		 Details
Details
Total cash funds
(agree balances with receipts and payments
account(s))
Details
Details
Details
Signature		 Unrestricted
funds
Restricted
funds
to nearest £
to nearest £
13,874
7,806
-
-
-
-
13,874
7,806
OK
OK
Unrestricted
funds
Restricted
funds
to nearest £
to nearest £
-
-
-
-
-
-
-
-
-
-
-
-
Fund to which
asset belongs
Cost (optional)
-
-
-
-
-
Fund to which
asset belongs
Cost (optional)
-
-
-
-
-
-
-
-
-
Fund to which
liability relates
Amount due
(optional)
-
-
-
-
-
Print Name
Uwe Ackermann		 Endowment
funds
to nearest £
-
-
-
-
OK
Endowment
funds
to nearest £
-
-
-
-
-
-
Current value
(optional)
-
-
-
-
-
Current value
(optional)
-
-
-
-
-
-
-
-
-
When due
(optional)
Date of
approval
Uwe Ackermann 26/03/2022

CCXX R2 accounts (SS)

27/03/2022

2

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/ Charity Name members of Photography Oxford On accounts for the year 31 August 2021 Charity no 1154142 ended (if any) Set out on pages (remember to include the page numbers of additional sheets)

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended DD / MM / YYYY .

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent I have completed my examination. I confirm that no material matters have examiner's statement come to my attention (other than that disclosed below *) in connection with the examination which gives me cause to believe that in, any material respect:

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

Date: 24-03-2022 Signed: Name: Yong Feng Han Relevant professional Business Support Manager, Faculty of Health and Life Sciences qualification(s) or body Oxford Brookes University (if any): Address: 6 Sage Walk Oxford OX4 7YU

October 2018

IER

1

Section B Disclosure

Only complete if the examiner needs to highlight 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 .

October 2018

IER

2

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/ Charity Name members of Photography Oxford On accounts for the year 31 August 2021 Charity no 1154142 ended (if any) Set out on pages (remember to include the page numbers of additional sheets)

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended DD / MM / YYYY .

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent I have completed my examination. I confirm that no material matters have examiner's statement come to my attention (other than that disclosed below *) in connection with the examination which gives me cause to believe that in, any material respect:

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

Date: 24-03-2022 Signed: Name: Yong Feng Han Relevant professional Business Support Manager, Faculty of Health and Life Sciences qualification(s) or body Oxford Brookes University (if any): Address: 6 Sage Walk Oxford OX4 7YU

October 2018

IER

1

Section B Disclosure

Only complete if the examiner needs to highlight 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 .

October 2018

IER

2