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2025-10-31-accounts

BLUE PITS HOUSING ACTION TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 Reglstered Charity No. 1154280 Company Registration No. 07825886 RSL No. RP4719

BLUE PITS HOUSING ACTION INDEX 1-10 TRUSTEESANNUAL REPORT INOEPENDENY AUDITORS REPORT ATEMENYOF COMPREHENSIVE INCOME 16 STATEMElff OF CHANGES IN RESERVES 17 STATEMENTOF FINANCIAL POs￿10N STATEMENTOF G4SH FLOWS 19-25 NOTESTO THE ACCOUNTS

LUEPITS Report of the trustees for the year ended 31st October 2025 The trustees present thelr annual dlrertors, report and financlal statements of the charty for the year ended 31 October 2025 whlth are also prepared to meet the requlrements for dlrectors, report and accounts for Companle5 Act purposes. The financlal statements comply vAth the Charltles Act 2011. the Companles Act 2006, the Houslng SORP 2018, the Memorandum and Artldes ofAssoclatlon, and the AccountSng and Reportln8 by Charltles: Ststement of Recommended Pra¢tlce appllcable to Charltles preparlng thelr accounts In accordance wlth the Flnandal Reportlng Standard appllcable In the UK and Republlc of Ireland IFRS 1021 leffectlve l January 20191. Objertlves and artlvltles The charltys purpose Is to dellver Incluslve, hl8h-quality, and tenant-led accommodatlon and support $erwces for vulnerable adults. Our alm Is to enable Indlvlduals to reach thelr full potentlal and promote soclal Incluslon. Our prlmary actlvltles Include operatlng as a Prlvate Reilstered Provlder of Soclal Housln8 and a Care Quallty Commlsslon ICQCI re8lstered provlder of domlclllary care and supported Ilvln8 servlces. These reglstratlons enable us to dellver speclallst housln8 and tallored support to Indlvlduals wlth complex mental health needs. neurodlvergent condltlons, and dual dlagnoses, Includln8 substance mlsuse. The trurtees conflm) that they have consldered the Charlty Commlsslon for En8land and Wales 8uldance on publlc beneflt when revlewlng the ¢harlVs objectlves and plannSn8 actlvltles. The leglslatlve provlslon5 under whlch the Prlvate Registered Provlder Is establlshed The objects of Blue Plts Housln8 Actlon are speclflcally restrlcted to: l} To carry on for the benefit of the communltythe buslness of provldlng soclal houslng and any assoclated amenltles, servlces, advlce or asslstance for persons: o In neeessltous clrcumstances upon terms approprlate to thelr means. o for whom It would be charltable to provlde houslng

LUEPITS 2) To promote or carry out any other charitable purpose that can be carrled out by a company reglstered as a non-profiL private reglstered provlder with the Regulator of Social Houslng or such similar authorlty from time to tlme. The aims of Blue Pits Housin8 Actlon are: Provide social housing and a550dated servkes to Indlvlduals In need. on terms approprlate to thelr means. Deliver hlEIFquality accommodatlon tailored to wlnerable individuals Improve heatth and wellbelng outcomes for people wlth complex need5 Support Indlvlduals to develop skllls for Independent Ilving Redu￿ reliance on secondary health and soclal care servlces Promote social inclusion and relntegratlon, partScularly for those leavlng Instltutlonal settlngs Blue Pits Houslng Artlon meets these alms throu8h the provlslon of supported Ilvln8. home care and outreach servlces to 44'Adults at Rlsv a¢ross Rochdale, Heywood and Mlddleton. A revlew of our achlevements and performance Over the past year. the organi5ation has focused on strengthening quallty assurance systems In Ilne wlth the Care Quallty Commlssion'5 Single Assessment Framework Thls has included: Implementln8 robust auditing processes Reviewing and updating polldes and procedures Evldenclng the quality and impact of care delivery This work been supported throuah collaboration with Newbarn Ltd and the 8uidance of an experlenced Deputy Service Lead. Tackling Minds Fishing Group In ajolnt venture with Tackllng Mlnds. tenants have contlnued to engage In fi5hin8 actlvltles. promotSng wellbelng and connettion w6th nature.

8LUEPITS L•ndln8s Wellbelng Hub The Wellbelng Hub has had another successful year, wlth strong attendance and enua8emenl. SeThlce users have partlclp?ted In a wlde range of creat5ve and wellbelng actlvltles, supportln8 Involvement In soclal. lelsure, and learnln8 opportunltles. Inltlatfves and Artlvlile$ for our 1on•nts and senrfce us¢r& Tenants have taken part In a varSety of Inltlatlves Includln8: SafeBuardln8 tralnlng and awarene55 of exploltstton of thelr home5 for crlmlnal purposes Onllne safety and cultural awareness seMlons Sports. muslc, and wellbeln8 actlvltles Sodal •vents and celebratlons Trlps and events Included vLslt5 to Leeds Armouryi • VE Daycelebratlon, Crown Gr•en bowlln& and 8roup hollday to Menorca. T•n•nt Repr￿n￿tIV Tralnln8 has been dellvered to tenant repr•sentètfves to support moanlngful Involvement In consultatlon and declslon-makln8, Toplcs Included consultstlon skllls, communlcatlon. equallty and dlvers5ty. Jnd ant1415crlmlnatory pr8Ctlce. Staff tralnlnl We remaln ¢ommltted to staff d￿t10pMent. In addltlon to mandatory trblnln& St￿ have Completed tralnlng Irb: Hoardlng dlsorders Palllatlve care Oral health Outy of care Fundr•l$lni Inltl•tSv A key achlevement thls yearwas su¢¢es$fully fundralslnl forthree deflbrniator5 IAEDs} for use across our ser¥lces. Thefinal devlce was purthased In January 2025, The development and provision of soclal housing and soclal housing activitles for the year Most tenants are accommodated through leased propertles from prlvate landlords. However. the or8anlsatlon now owns two propertles. acqulred In 2020 and 2023. Thls supports long-term sustalnablllty and help5 mltlgate rlslng prlvate rental costs. However, BPHA now owns two Indfvldual sln6le sto￿¥ propertles. The company bought Its first property, a twbed bungalow, In July 2020 and a further two-bed bunplow In June 2023.

LUEPITS Accommodatlon Servlces Dunstervllle House: 9 self-contalned flats wlth 2+hour support Thornbush Way. 8 studlo Ilats Supported tenancles: 42 one and twtrbedroom homes supportlng Independent Ilvln8 Our Framework contrarts: GM Learnln8 Dlsablllty and Autlsm Ethlcal Purchaslng System Mental Health Approved Provlder Llst- Rochdale

Care At Home IAdults)- Flexlble Purchaslng Sy5tem- Rochdale Provlslon of Resldentlal and Nursln8 Care and Accomm(￿atIon for Older People and People wlth Mentsl Health and Physlcallsensory Dlsabilltles. Contract for the Provtslon of Leamlng Olsablllty and Autlsm Servlces Flnanclal revlew The accounts up to October 2025 showed a surplus of £63,879 compared wlth Ort¢)ber 2024 when the accounts showed a deflclt of £43,849. We have Introduced a more robust flnandal controls pollcy to negate future deflclts vla unplanned expendlture. Prlnclple Fundlng Sources • Rochdale Borou8h Councll Adult Care and Support • Rochdale Revenue5 and Bèneflts seNlce for Inten51ve housln8 management pmvlslon Investment powers and pollcy The trustees, havln8 regard to the Ilquldlty requlrements of operatlng the charlty. have kept a prudent amount avallable as reserve funds In an Interest*earin8 deposlt account. Reserves pollcy and golng concern The balance held In unrestrS¢ted reserves at 3111 October 2025 was £327,453 of whlth £181,104 are free reserves after allowlng for funds tled up In tangible fixed assets. The trustees alm to malntaln free reserves In unrestrlcted funds at a level whlth equates to approxlmately three months of unrestrlcted charltable expendlture. The trustees conslder

LUEPITS that thls level wlll provlde sufflclent funds to respond to applkatlons for 8rants and ensure that wpport and governance costs are covered. The Charlty's maln source of Income Is housing benefrt and adult care funding. The Trustees conslder that It Is approprlate to prepare the accounts on a going concern ba515 and, consequently. the accounts do not include any adjustments that would be necessary ff these sour¢es of Income should ￿3$e. Risk management The trustees regularly revlew rlsks as part of strateglc planning and have Implemented systems to mitigate identified risks. Safeguarding and wellbeing pollcy The or8anisation is commltted to safe8uardlng adults * rfsk and maintains robust policies and procedure5. stsff wellbelnB15 ab50 prloriti5ed through supervls5on. tralnln& and pTofe551onal development Plans for Future Perlods Future prlorltles Indude: Expanding property ownershlp for supported housing Adapting housing stock to meet changlng tenant needs Strengthening governance In Ilne wlth the Natlonal Houslng Federation Code of Governance Contlnulng partnershlps for strateglc development Supporting S￿dent placements In social work The organlsatlon wlll also contlnue to enhance quality and ensure compliance wlth Care Quallty Commisslon standards.

EPITS ibi Sypw¢¢A Added Value projects Cornmunlty Garden Although there is currently no dedicated role assigned to thls proJecL the ongolng maintenance and upkeep of the garden are sUPPOrted by the malntenance team. The Landlngs Wellbeing Hub Located at Unlt 8, The Landlngs, 157 Oldham Rd. Rochdèle has flourlshed under the support of our NewbaTrappointed Creative Lead. Thls versatile space supports the physical and mental wellbelng of beneficiaries and Is used for a wide range of activitie5. including funrtlonal skS11s development. arts and crafts, relaxation 5e55ion5, therapeutlc activltles, and stsff meetln8s. The space is also made available to extemal groups in exchange for the delivery of 5peciali5t Services. Structurep governance and management Blue Plts Houslng Actlon Is a company Ilmlted by guarantee governed by Its Memorandum and Artlcles of Assoclatlon dated 2￿ ortober 2011. It is registered as a charity with the Charity Commisslon and is constituted under a trust deed (tsted 21st October 2013. Appointment of trustees In accordance with the Artlcles of Assoclatlon. trustees are elected annually by members at the Annual General Meeting and serve a one-year tem). Followln8 our AGM In October 2025. the role of chair was 5U5tained by Sarah Anderson. Trustee Induction and training All trustees are provlded with electronlc access to the organlsatlon's pollcles and procedures and are requlred to complete Safeguardlng Adults training Whe￿ not already undertaken elsewhere. Enhanced DBS checks are obtsined for all new trustees. Trustees are also encouraged to acce55 training opportunltles, includlng How to be on Effective Trustee dellvered by Actlon Together, along wlth Its annual tralnlng programme. re8lstratlon.

LUEPITS £ywiéA Organ15atlon The Board of Trustees is responsible forthe overall governance of the charlty, Includlng settSn8 Its strateglc dlrectlon and ensurlng dellvery of Its mlsslon. The Board meets quarterfy, wlth the Annual General Meetlng held each Ortober, or earller. The process for determlnlng the remuneratlon of key management personnel Includes benchmarklng a8aln5t slmllar or8anlsatlons, alonoslde ¢on51deratlon of roles, responslbllltl4 quallficatlon5. and experlence. All salarles are approved by the Trustees. The Chlef ExecLrtlve Offlcer reports dlrectly to the Board. 80th the CEO and Deputy Servlce Lead are responslble for Implementln8 the tharws strate81¢ objertlves through operatlonal plannln8. Related partles and co-operatlon wlth other organlsatlons Trustees do not recelve any remuneratlon or flnanelal beneflt for thelr role wlthln the charlty. Any potentlal confllcts of Interest, Includlng relatlonshlps wlth seNlce provlder5, must be fully dlsclosed to the Board In Ilne wlth standard procedures. No related party transJctlons were reported durlng the current financlal year. Reference and admlnlstratlve Informatlon Charlty Name: Blue Plts HousSng Actlon Charlty Number: 1154280 Company Reglstratlon Number: 07825886 RSL No,. RP4717 Dlrectors and trustees The dlrectors of the ch•rStsble company (the charlty) are Its trustees for the purpose of charlty law. The trustees and offlcer5 5ervln8 durlng the year and slnce the year end We￿ as follows: K•y management personnel: Trustees and Dlrertors Peter Ruddy Treasurer Kathleen Ince Secretary Sarah-jayne Anderson Chalr Chrlstlna Ince Trustee Julle Coates Trustee

BLUE Senlor lead Offlcers Ocrothy Lynn Colllns Ser¥ice Lead aare aark Deputy Ser¥lce lead Vlcky Chanter Registered Manager 169 Drake Street Rothdale OLII IEF Indepeftdènt Examlners Communlty Accountancy Limited The Gronge Pilgrim Drive 8eswlck Manchester MII 3TQ Audltors TC Group Park House 200 Drake Street Rochdale OL16 IPJ Banker5 G￿perative Bank l BalEoon Street Manchester 8ardays Bank plc Leicester LE87 2BB

LUEPITS ¢As1 Trustees. responslbllltles In relation to the financial statements The charitytnistee5 (who are alx> the dirertor5 of Blue Pits Housing Actlon for the purposes of company lawl are responsible for preparing a trusteeg annual report and financial statements In accordance with applicable law and United Kingdom Accounting Stsndards {Unlted Klngdom Generally Accèpted ACC(￿ntIng Practice). Company law requires the charfty trustees to prepare flnan¢bal statements for each year whlch give a trt￿ and far Mew of the state of affair5 of the charitable company and of the incoming resources and application of resourtes, induding the Income and expenditure. of the ¢hariLable company for that period. In preparing the financial statements. the trustees are required to: Select suitsble accountiF¥ pmciples and then apply them consistently. Obser4e the metrtods and prinaples in the appllcabte Charfties SORP. Make judgments and e￿]MateS that are reasonable and prudent State whether appllcable accountlng standards have been followed. sublert to any material departures that must be disdosed and explained in the financial statements. Prepare the flnandal ststements on a going concern basls unless It Is appropriate to presume that the tharfty wlll c<xrtlnue In I￿SIne The trustees are respons1￿e for keeplng proper accountlng records that dlsdose with reasonable accuracy at ony tirne the finandal posttlon of the charlty and to enable them to ensure that the finandal statements comply wlth the Companies Art 2W6. are a150 responsible for 5afeguardinethe assets of the tharity and tsklng reasonable steps for the prevention and detection of fraud and other irregularltiek In so far as the trustees are aware: The￿ is no relevant audlt Inforniation of whlth the charitsble compan￿5 audl are unaware: and The trustees have tsken all steps that they ought to have tsken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that Inf0rn13tiiJn.

io EPITS AUDrroRS The audtors, TC Group. wli I be proposed for reappointment at the forthcorning Annual General Meeting. Th15 report has been prepared In accordance wlth the speclal provlslons of Part 15 of the Companles Act 2006 relatlng to small companles. By order of the board of trijstees on 13.04.2026 Sarah-Jayne Anderson Chair

INDEPENDENT AUDITORS. REPORT TO THE TRUSTEES OF BLUE PITS HOUSING AcnoN Oplnlon We hove ovdlted Iha flnonclal stolements ol Blue Plls Housing Action (the 'ch¢Jitobte eompany'l for the year ended 31 October 2025 which Comp￿ the Slolement of Nnonckjl Acllvlffes. the 8alance Sh881. Ihe Cash Flow Statement and notes to Ihe flnanclal statements. Includlng a summcry of gniftcanl occounling poficles. The ftnondal repcwling framework thot hos been applied In thèir preporation Is cppllcoble low and Unlted ￿ngdorn Accounling Stcmdards IUnled Kingdom Generally Accepted Accountlng Practicel. In our oplnlon the flnanclol $totements', glve a true and lalr vlew ol the stole of the charitable companvs ollalrs as at 31 October 2025 and of Its Incorrthg r8sourc8s and appllcotlon of resovrces, Includlng Its rèsult. loy Ihe year then ended: have b8¢n pr¢Jpety prepored In accordance vlth Unlted Klngd¢Jm Generalty Accepted Accountlng Pracllce.. ond have been Prepared In o¢cordonc8 wlth Ihe req￿reMentS of the Companles Act 2006. 104$ for oplnlon We conducted our avdll In accordonce wllh Intemollonol Standards on Avdlff ng IUKI IISAS IUKII and appNcoble low. Ovr responslbllSlles under those ￿andardS are further descrtbed In tha Audltors, respon$lbllltles lor the ovdll of the flnon¢lol statements secllon of our repcrt. We are Independent ol the chorftoble compony In accordonce with Ihe elhlcal requtr8menls that are relgvonl lo our audll ol the flnonclol statements In the UK, Includlng the FRC'5 Elhlcal Stondard. and we have rvlfllled our olher ethlcol responslbllllles In occordanc8 ￿th Ihes8 r8qulr8ments. We belleve that audll evldencg we hove obtalned 15 5ufficlènt and appropriate to provlda a bosls fu our OF4nlon. Con¢lwloM rolallng to galng eonc•m In oudltlng the ftnanclal slatements. we hove concluded Ihot Ihe Injstees, vse ol the o¢lng concem bas15 of occountlng In the preporollon of the Ilnon¢lal stotemanls Is approprtate. 8ased on the work we hov? perfomed. we have not Idenllfled any malorfal uncertalntlas relollng lo events or condlllons Ihal, Indmduolty or collectlvely. moy cosl slgnlficant dovbt on the charflable company's obillty lo contlnve as a golng concem lor a Pe￿0d of at18osl Iwefve months trom vthen the Ilnanclal slalements are outhorf$&d fu tssue. Ovr re$ponslbNltlès ond the responsSbllllles of the twslees wlth r¢$pect to gdng concom are descrfb8d In the relevant sectlons ol thls raport. Olher Inlomiotlofi The twstees cre r85ponsUe lor the other lnl0mollc￿. Ihe other InlomvJllon comprtses Ihe Inlornotlon Induded in the Annual Rewt. olh•r Ihan the ffnonclal stalements and OUT Report ol Ihe Independent AudlloTs Ihereon. Our oplnlon on the linancial slotements does not cover the Other Inlomallon and, except to the exlent olhewise oxpWcilfy stoled In our report. we do not expre55 ony form of 05surance condu51on Ihereon. In connecllon wlth avdt of the tlnanclal statements, ¢Jvr respon4blllty Is to raod the other knlom)allon and. In ddng so, conslder whelhgr the other In1c￿atIon ts malerfalty Inconstslenl ￿th the flnonclol slotemenls or our th9￿edge obtolned In Ihe oudll ￿ Othe￿ISe oppeors to be malerfolty mlsstated. 11 we Idenllty such molerfal Incons6slencles ty apparent matertol mlsstalemenls. are required to detemilne vthelher Ihls glves rfse lo a malerfol misstatement in the linanciol stalemenls them$efves. If, based on the work we hove performed. we conclude thot there Is a moleriol mlsslotement of thls other Infom)allon. we are reqvlred to repcrt thot foct. We have nolhino to report in this regard.

INOEPENDENT AIIDifoRS' AEPORT TO IHE TRUSYEES OF BLUE PIYS HOUSING ACIION Malten on whlch we are requlred to report by ex¢eplloth We hove nothlng to report in respect ol the folkswing mottw5 ￿ere the Choritie5 (Accovnls and Reputsl Reguiollons 2008 requlres us to report lo you il. In OLY oplnion: the inlom)affon given in the Report ol the TN5tees inconsistent in any material respect wlh the financlal stotements: or the choritable company has not kepl adequote accounting records,. or the financkjl statements are not In agreement wth the accounllng records and retums.. or we have not Teceived all the infofftialion and explonotion5 we require foT ovr alrdit. In Ihe Nght ol the knovledge ond und8rstonding ol the chorfloble company and it5 0nvironm8nl ¢Jbtoined in the COU￿ of the oudil, we hove nol Idenlified malerial misstatements In the direct¢ys report. aesponslbSNlles ol truslees A5 explained more fulW in tha Stolemenl of T￿ste￿, Responslblltias. Ihe fwstees Ivtho ore also Iha dlrect¢3rs of the charftobie company for the pu￿oSe5 of company lowl are responsible fu Ihe preparation of the financlal statements ond for belng solisfied thot they gNe o trve and lair view. and lor such internal control 0$ the trustees delennine 15 necessory to enable the preporalton of ffnoncial statements that ore free from materfal misstatement. whether due to fraud or elror. In weparing the financial stotemenls. Ihe Iwstees are respoNble for assessing the chorflable company's obillty to continue as o going concem. disclos￿9. as applcoble, mcthers related to going conc8m and vstng the going concem bos15 01 occount(ng unless Ihe trustees either intend to quidole the chorftoble company or to ceose operotion5. OT have no reaftstic ollematfve bul lo do Our rwponilbllllle¥ lorlhe audlt ol Ihe Ilnanclol statemfjnts We hove been appoinled as avdtors under Secllon 144 of the Charities Act 2011 and report in accordance wth the Act and relevant regulollons made or hoving effect thereunder. OLW oblectlves are lo obloin reosonable 055uronce about whelher Ihe ffnonclal stalemenls 0$ o whole are free fvom moterfal misslotement. thether due to fraud or error. ond to tssue a Report of the Independent Audittjrs thot includes our opinion. Reosonoble assurance i% o hlgh level of aswrance. but Is not a guarantee thot on audll conducted In accordance ISA5 IUKI wlll alway5 detect o moterfal mlsstatement when it eyjsts, Mi55tatements con arfse Irom fraud or error ond are considered material il. indiwduolty or in the aggregat8, they could reasonably be eypeclad to Influence the economic decislons of users token on the bosls of these financiol stotements. The extent lo which our procedures are capoble of delectlng Irregu￿ritieS. Ineludlng fraud is detol￿d below: -the engagement parlner ensured thot the engogement team collectively had the oppropriole ompetence. capobiNlies and skS11s lo Identify or recOgr￿se non-compfionca wllh oppficable lows and regulatlons.. -we hJentifted the laws ond regvlatlons appficobb to the company through dlscvsslons with directOJ5 ond olher management, and from ow commwclal knovledge ond eyperfence ol chorities; PwJ2

INDEPENDENT AUDITORS. R￿￿T TO THE TRUSTEES OF BLUE rn5 HOLISING AcnoN -w6 focused on specific kThvs ond regulotions wtuch congdwed moy hove o drecl mat8rf01 effect on the ffnanaol statements (K Ihe op￿￿K￿s of Ihe ¢hority. including Iha Ch(irfttes Act x)I I, Ihe Companies Act Xl)6 and HcLwig SORP 2078 .we (tssessed axtent of compThorKe ¥rfth Ihe and re9th1K￿ identifEd above throvgh maknng enqumes of Tr￿agerr￿n1 and Thpecling legol cc¥re5pondence vthwe necessary, 4dentiffed lows and regLlations were comrwrycoted vrfthin the aLKSt team reguloty and Ihe team remoined to instanc￿ of ncTr¢0M￿onee throughoul Ihe OLKlIt. We assessed the svscepthbiTty of the charflvs finonciol slotements to rnatwvJl rri55totement. Induding rtjtoinng an underslanding of fraud ocay. by. naking enquiries of monogement 0$ to vtheTe Ihey cortsidwed there was 5Ltseepknbllty to frovd. thLyr kno￿￿edge of octual. wspecled arKI alleged froud ond <onSId￿ng the intvAwl contrd5 w) ploce to nwigate iis of froLtyJ non-c0mplc￿ee vAth laws and Tegub]lion To add￿$5 Ihe rtsk of froud ttvough manager￿ bios (XKI OV￿ld? of controls. we: .te51ed J￿m￿ entries to identlfy unLwI tron5acti -assessed whether ]￿￿gements and 05WThp1i￿ts rr•Jde kn detemiinkng the accountkng esltrnoles were inrficotrrfe of potenlkjl biay. 4nvestigaled Ihe ratior￿le behind gnific(￿l c¥ unwucd trortsocllorts. In response to Ihe iisk of ￿reg￿the5 and non<ompfvJnce Vilh Iow5 ond regvkJtSorts. we designed PTocedwes which inckjded. tyjl w￿e not lrniled lo: reer¢g financiol 5totemenl (Isck)5ures to SLpptrlI￿ documentation: -enquwing of monog8m&nl os to actud ￿￿1 polenlKI do1￿. and e¥iewing cc¥re5pondence Vllh HMRC. Thwe ore ￿)herent rimitallons in audlt r*ocetkn desalbed oLw)ve. The mcxe removed Ihot lows ond regulalions are from fkKincvJl Iran5octions. ￿elY it is thot we WOU￿ become of non<c4rpOcmce. Audikng 5tandords obo fmit the ourfrt procedures reqvtred lo identity non<ompffance wlh lows ond regulations to enq￿ ol the tfwtcys ond other marKJgemenl and Ihe inspectKin of wlat¢Jry arKJ legol CC￿pC￿denCe. If ony. Material nN5Stotements that ()r￿e to troud Con be huder lo detect than Ih05e Ihat orfse from A fLrther desuiplion of ow respOn&b￿lIeS fcy Ihe oudil of the frnncial stalements i# k)coted on tha ondal Rel)￿￿19 Councls webslle at wWw.tre.￿g.ukjavdII¢)￿ra4)on9￿tI&& Th5 desalptlon lorns part of OLK Rep¢yl of the kndependent ALKlitor P•8¢ 13

INDEPENDENT AUDifoRS' R￿oRT TO THE TrUSTEES OF BLUE PIYS HOUSING ACIION Use of our rewt Thi5 report is made solety to the charftable componV5 trustees. as a body. in occwdance with Part 4 01 the Chorilies (Accounts ond Reports) Regulallons 2(￿8. Our avdit wth has been vndertoken so Ihol we mlght slote lo the chorflable companls trustees thos& matlers we are requtred 10 stole lo Ihem In on avdltoTs' rep¢)rt ond lor no other purpos8. To Ihg fU￿eSt exlent permitted by low. we do nol accept or ossume responslblllty lo anyone other than the chorftobl8 company and tho charftable companvs twslees os a body. fu oui avdlt WO￿ for thts report. or lor the opinlon5 we hove tormed. TC Group stalutory Audlt¢Ns Eliglble to oct os on avoltor In lems of Secllon 1212 of the Companles Acl 2006 Park House 200 Drcke Street Rochdale Loncoshlre OL16 IPJ Date: ... Pw14

127L48J

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