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2024-08-31-accounts

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Registered Charity No: 1155036

GORAZDE CHILDREN’S FOUNDATION BOSNIA ACCOUNTS 31 AUGUST 2024

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C O N T E N T S Page
TRUSTEES’ REPORT 1 - 3
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES 4
STATEMENT OF FINANCIAL ACTIVITES 5
BALANCE SHEET 6
NOTES TO THE ACCOUNTS 7 - 10

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GORAZDE CHILDREN’S FOUNDATION BOSNIA

REPORT OF THE TRUSTEES

The Trustees present their report and the accounts for the year ended 31 August 2024.

1 REFERENCE AND ADMINISTRATIVE INFORMATION

Charity number: 1155036 Address: The Old Vicarage Church Lane Eldersfield GL19 4NP Bankers: The Royal Bank of Scotland Plc 5 Church Street Sheffield S1 1HF Independent Examiner: S Lawrence DChA FCA Hazlewoods LLP Staverton Court Staverton Cheltenham GL51 0UX Trustees: The Trustees who served during the year were: M Evlyn-Bufton Chair and Trustee N C Scott Trustee

2 STRUCTURE, GOVERNANCE AND MANAGEMENT

The Trust is an unincorporated association and registered charity, governed by its Trust Deed dated 20 May 2013.

The body of Trustees shall consist when complete of no fewer than two but (unless otherwise determined by a resolution of the charity in general meeting) shall not be subject to any maximum.

The Trust in general meeting shall elect the Officers and the other Trustees. The Trustees may appoint any person who is willing to act as a Trustee. They may also appoint Trustees as Officers unless a person has already been elected or appointed to that office and has not vacated the office.

No Trustee may be paid or receive any other benefit for being a Trustee. A Trustee may pay out of, or be reimbursed from, the property of the Trust reasonable expenses properly incurred by him or her when acting on behalf of the Trust.

The Trustees have assessed the major risks to which the Trust is exposed, in particular those related to the operations and finances of the Trust and are satisfied that systems are in place to mitigate exposure to the major risks.

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GORAZDE CHILDREN’S FOUNDATION BOSNIA

REPORT OF THE TRUSTEES

3 OBJECTS AND ACTIVITIES

The charity uses its Trustees’ networks with tier 1 investment bankers and high net worth individuals to raise funds for the continued good work. Members also raise funds through sporting endeavours. The Trustees confirm that they have referred to the guidance contained in the charity commission’s general guidance on the public benefit when reviewing the Trust’s aims and objectives and in planning future activities.

4 ACHIEVEMENTS AND PERFORMANCE

The charity's efforts in 2023 - 2024 have continued to focus on the on-going refurbishment of the primary school in Gorazde O.S. Fahrudin Fahro Bascelija, the principal beneficiary of the charity's work.

As per previous years the main fund-raising event for the year was the charity cycle ride from Sarajevo to Gorazde, Bosnia; with 25 cyclists' participation.

20 cycles have been donated to the school and 12 to other causes. The annual essay writing competition was again run with two children being awarded a trip, to be accompanied by their teachers, to the UK in 2025.

The distribution of funding was as follows:

  1. Resurfacing of the central school playground area including installation of an allweather sports surface for multi-sports usage.

  2. Payments for bicycles both as prizes for the art competition and usage by local residents, as well as schoolteachers and students.

  3. Books, games, board games and other materials. Financing of a Creative Writing workshop at the school by established crime novelist and member of the Royal Literary Society, Ruth Dugdall-Marshall.

  4. January 2024 trip to London for one English teacher and two students as their reward for winning the English essay writing competition in 2023.

5 FINANCIAL REVIEW

The Trustees consider the finances of the charity as set out on pages 5 to 6 to be satisfactory.

During 2023, 2024 and continuing into 2025, the charity’s expenditure has been focused on targeted marketing efforts to raise the charity’s profile among potential principal sponsors – specifically working within the investment banking community. This group is actively served by one of the charity’s trustees, Maurice Evlyn-Bufton, whose network and professional relationships have been instrumental in driving awareness and engagement.

The strategic aim of this marketing spend is to maximise donations and corporate support in 2026, a pivotal year for the charity. In Summer 2026, the charity will launch “The GCF100 – 2026”, a major fundraising initiative that will see 100 cyclists ride 100 kilometres from Sarajevo to Gorazde. The goal is to raise £100,000 to fund the refurbishment of the school gymnasium in Gorazde – a facility that provides a vital role in the education and well-being on local children.

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GORAZDE CHILDREN’S FOUNDATION BOSNIA

REPORT OF THE TRUSTEES

5 FINANCIAL REVIEW (CONTINUED)

By investing early in visibility and sponsorship outreach, the charity is laying the groundwork for a transformational campaign, with the ultimate aim of delivering longterm impact to the communities it supports.

6 RESERVES POLICY

The Trust holds cash and bank funds of £325 at the year end. If there is any shortfall in funds, this will be met by Armstrong Wolfe Limited, which is a company controlled by M Evlyn-Bufton (Trustee).

7 POST YEAR END EVENTS

The deficit at the year end has been funded by Armstrong Wolfe Limited, a company controlled by M Evlyn-Bufton (Trustee), to allow the charity to meet its liabilities. The balance of the charity’s funds, as of June 2025, is now up to c£10,500, which has been supported by the Trustees.

Activities in 2025 are again expected to be carried out to raise awareness ahead of the large event planned in 2026, as noted in the financial review section above.

8 STATEMENT OF TRUSTEE’S RESPONSIBILITIES

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

The law applicable to charities in England and Wales requires the trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the charity and of its movement in funds for that year. In preparing those accounts, the trustees are required to:

The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the accounts comply with the Charities Act 2011, the applicable Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and protection of fraud and other irregularities.

For and on behalf of the Trustees

M Evlyn-Bufton – Chair

Date: 25/6/2025

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GORAZDE CHILDREN’S FOUNDATION BOSNIA

Independent Examiner’s Report to the Trustees of Gorazde Children’s Foundation

I report on the accounts of the Trust for the year ended 31 August 2024 which are set out on pages 5 to 10.

Respective responsibilities of the charity trustees and examiner

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

It is my responsibility to:

Basis of independent examiners’ 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 the directors 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

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving 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 this report in order to enable a proper understanding of the accounts to be reached.

S LAWRENCE DChA FCA HAZLEWOODS LLP Staverton, Cheltenham

Chartered Accountants and Registered Auditors

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GORAZDE CHILDREN’S FOUNDATION BOSNIA

STATEMENT OF FINANCIAL ACTIVITIES

for the year ended 31 August 2024

Unrestricted Restricted
Funds
Funds
Notes
£
£
INCOME AND EXPENDITURE
Income and endowments from:
Fundraising activities
3
10,636
-
Donations
4
17,928
-
Bank interest
75
-
_
_
TOTAL INCOME
28,639
-


Expenditure on:
Raising funds
5
12,798
-
Charitable activities
6
19,037
-
Other
7
1,380
-
_
_
TOTAL EXPENSES
33,215
-


NET MOVEMENT IN FUNDS
(4,576)
-
ACCUMULATED FUND CARRIED
FORWARD AT BEGINNING OF YEAR
2,663
-
_
_
ACCUMULATED FUND CARRIED
FORWARD AT END OF YEAR
(1,913)
-

Total
2024
£
10,636
17,928
75
_
28,639

12,798
19,037
1,380
_
33,215

(4,576)
2,663
_
(1,913)
Total
2023
£
42,287
52,810
100
_
95,197

73,130
86,000
1,272
_
160,402

(65,205)
67,868
_
2,663
Total
2023
£
42,287
52,810
100
_
95,197
73,130
86,000
1,272
_
160,402

The notes on pages 7 to 10 form part of these accounts.

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GORAZDE CHILDREN’S FOUNDATION BOSNIA

BALANCE SHEET

as at 31 August 2024

Unrestricted Restricted Unrestricted Restricted Unrestricted Restricted Total Total
Funds Funds 2024 2023
Notes £ £ £ £
CURRENT ASSETS
Cash at bank and in hand 325 - 325 3,941
_ _ _ _ _ _
325 - 325 3,941
_ _ _ _
LIABILITIES
Creditors – falling due within one year 8 (2,238) (2,238)
-
(2,238) (1,278)
_ _ _ _
NET CURRENT ASSETS (1,913) (1,913)
-
(1,913) 2,663
_ _ _ _
NET ASSETS (1,913) (1,913)
-
(1,913) 2,663
_
REPRESENTED BY:
Accumulated fund 9 (1,913) (1,913)
-
(1,913) 2,663
_ _ _ _

25/6/2025 Approved by the Board of Trustees on …………………… and signed on their behalf by:

………………………………

M Evlyn-Bufton – Chair

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GORAZDE CHILDREN’S FOUNDATION BOSNIA

NOTES TO THE ACCOUNTS

for the year ended 31 August 2024

1 ACCOUNTING POLICIES

Basis of preparation and assessment of going concern

The accounts have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

The presentational currency of the accounts is UK £, being the functional currency of the primary economic environment in which the company operates. Monetary amounts in these accounts are rounded to the nearest £.

Gorazde Children’s Foundation meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

The trustees consider that there are no material uncertainties about the company’s ability to continue as a going concern.

Income recognition

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Donations are recognised when the Trust has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met or the fulfilment of those conditions is wholly within the control of the charity and it is probable that those conditions will be fulfilled in the reporting period.

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

Expenditure recognition

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

All expenditure is accounted for on an accruals basis. All expenses including support costs and governance costs are allocated or apportioned to the applicable expenditure heading.

Stock

Stock is valued at the lower of cost and net realisable value.

Other costs

Other costs include all costs incurred in the running of the charity which cannot be directly allocated to the Trust’s projects or fundraising.

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GORAZDE CHILDREN’S FOUNDATION BOSNIA

NOTES TO THE ACCOUNTS

for the year ended 31 August 2024

1 ACCOUNTING POLICIES (CONTINUED)

Going concern

After reviewing the charity’s forecasts and projections, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. The balance of the charity’s funds in June 2025 is c£10,500, so has seen a positive change since the year end. The charity therefore continues to adopt the going concern basis in preparing its financial statements.

2 TRUSTEES’ REMUNERATION

The Trust had no employees and incurred no staff costs. Consequently, no trustee received any remuneration.

3 INCOME FROM FUNDRAISING ACTIVITIES

Of the income received of £10,636 in 2024 (2023: £42,287), £10,636 (2023: £42,287) was unrestricted funds and £Nil (2023: £Nil) was restricted funds.

4 DONATIONS AND LEGACIES

Of the income received of £17,928 in 2024 (2023: £52,810), £17,928 (2023: £52,810) was unrestricted funds and £Nil (2023: £Nil) was restricted funds.

5 COST OF RAISING FUNDS (all unrestricted funds)

Unrestricted Restricted
Funds
Funds
£
£
Publication costs
-
-
Charity fundraising dinner costs
3,184
-
Charity bike ride costs
9,053
-
Other fundraising costs
561
-

_
12,798
-

Total
2024
£
-
3,184
9,053
561
_

12,798
Total
2023
£
25,490
17,583
29,496
561
_
73,130

Of the publication costs of £25,490 in 2023, this includes a write down of stock value of £23,072 in respect of the Donkey Mail and Bully Beef books which were previously held as stock. This has been written down in line with the accounting policy of recognising stock at the lower of cost and net realisable value. The books that were held in stock do not realise any revenue through sales and are instead gifted to museums and sponsors.

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GORAZDE CHILDREN’S FOUNDATION BOSNIA

NOTES TO THE ACCOUNTS

for the year ended 31 August 2024

6 CHARITABLE ACTIVITIES

Unrestricted Restricted
Funds
Funds
£
£
Donations
-
-
Memorial costs
370
-
School renovation project
12,002
-
Trip and prizes for competition winners
6,259
-
English workshop
406
-

_
19,037
-

Total
2024
£
-
370
12,002
6,259
406
_

19,037
Total
2023
£
4,897
55,254
25,849
-
-
_
86,000

7 OTHER (all unrestricted funds)

Unrestricted Restricted
Funds
Funds
£
£
Accountancy
690
-
Independent examiner’s fees
690
-

_
1,380
-

Total
2024
£
690
690
_

1,380
Total
2023
£
636
636
_
1,272

8 CREDITORS – due within one year (all unrestricted funds)

Unrestricted Restricted
Funds
Funds
£
£
Accruals
1,362
-
Other creditors
876
-

_
2,238
-

Total
2024
£
1,362
876
_

2,238
Total
2023
£
1,278
-
_
1,278

9 FUNDS

Unrestricted funds comprise those funds which the trustees are free to use in accordance with the charitable objects.

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GORAZDE CHILDREN’S FOUNDATION BOSNIA

NOTES TO THE ACCOUNTS

for the year ended 31 August 2024

10 ANALYSIS OF NET ASSETS BETWEEN FUNDING

Unrestricted Unrestricted Restricted Total
Funds Funds Funds
£ £ £
Fund balances at 31 August 2024 (1,913)
-
(1,913)
as presented by:
Current assets 325 - 325
Current liabilities (2,238)
-
(2,238)
_ _ _
(1,913)

-
(1,913)
ANALYSIS OF UNRESTRICTED FUND MOVEMENTS
At 1 Transfer At
September from 31 August
2023 Income Expenditure Restricted 2024
£ £ £ £ £
General Fund 2,663 28,639 (33,215) - (1,913)
_ ______ _ _ _

2,663
28,639
(33,215)
-
(1,913)
Comparative information
At Transfer At
1 September from 31 August
2022 Income Expenditure Restricted 2023
£ £ £ £ £
General Fund 61,568 95,197 (154,102) - 2,663
_ ______ _ _ _
61,568 95,197 (154,102) - 2,663

11 ANALYSIS OF UNRESTRICTED FUND MOVEMENTS

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Trustees’ Annual Report for the period

From 01/09/2023 Period start date To 31/08/2024 Period end date

Charity name: Gorazde Children’s Foundation Bosnia

Charity registration number: 1155036

Objectives and Activities

SORP reference
Summary of the purposes of
the charity as set out in its
governing document
Para 1.17 As per the Trust Deed, the aim of Gorazde
Children’s Foundation Bosnia isto advance
the education of the pupils at Gorazde
primary school, Bosnia and Herzegovina,
through the provision of facilities not
provided by local education authority, for
the education through the medium of
English at school.
To also assist in such ways as the charity
trustees see fit to advance education at
Gorazde primary school. This is done by
developing their mental, physical, and
moral capabilities through sporting and
leisure activities.
To assist in any other projects, which would
enhance and support the
education/wellbeing of children, that the
charity trustees see fit from time-to-time
To be involved in projects relating to the
Bosnian conflict (1992-1995 )
Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.
Para 1.17 and
1.19
The charity uses its Trustees’ networks with
tier 1 investment bankers and high net
worth individuals to raise funds for the
continued good works. Members also raise
funds through sporting endeavours.
Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit
Para 1.18 The Trustees confirm that they have
referred to the guidance contained in the
charity commission’s general guidance on
the public benefit when reviewing the
Trust’s aims and objectives and in planning
future activities.

Additional information (optional)

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You may choose to include further statements where relevant about:

SORP reference Para 1.38 Policy on grant making Para 1.38 Policy on social investment including program related investment Para 1.38 Contribution made by volunteers Other

Achievements and Performance

SORP reference
Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.
Para 1.20 The charity's efforts in 2023 - 2024 have
continued to focus on the on-going
refurbishment of the primary school in
Gorazde O.S. Fahrudin Fahro Bascelija,
the principal beneficiary of the charity's
work.
As per previous years the main fund-
raising event for the year was the charity
cycle ride from Sarajevo to Gorazde,
Bosnia; with 25 cyclists' participation.
20 cycles have been donated to the school
and 12 to other causes. The annual essay
writing competition was again run with two
children being awarded a trip, to be
accompanied by their teachers, to the UK
in 2025.
The distribution of funding was as follows:
1. Resurfacing of the central
school playground area
including installation of an all-
weather sports surface for multi-
sports usage.
2. Payments for bicycles both as
prizes for the art competition
and usage by local residents, as

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Additional information (optional) You may choose to include further statements where relevant about:

Achievements against
objectives set
Para 1.41
Performance of fundraising
activities against objectives
set
Para 1.41
Investment performance
against objectives
Para 1.41
Other

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Financial Review

Financial Review
Review of the charity’s
financial position at the end
of the period
Para 1.21 The trustees consider the finances of the
charity as set out in the accounts to be
satisfactory
During 2023, 2024 and continuing into
2025, the charity’s expenditure has been
focused on targeted marketing efforts to
raise the charity’s profile among potential
principal sponsors – specifically working
within the investment banking community.
This group is actively served by one of the
charity’s trustees, Maurice Evlyn-Bufton,
whose network and professional
relationships have been instrumental in
driving awareness and engagement.
The strategic aim of this marketing spend
is to maximise donations and corporate
support in 2026, a pivotal year for the
charity. In Summer 2026, the charity will
launch “The GCF100 – 2026”, a major
fundraising initiative that will see 100
cyclists ride 100 kilometres from Sarajevo
to Gorazde. The goal is to raise £100,000
to fund the refurbishment of the school
gymnasium in Gorazde – a facility that
provides a vital role in the education and
well-being on local children.
By investing early in visibility and
sponsorship outreach, the charity is laying
the groundwork for a transformational
campaign, with the ultimate aim of
delivering long-term impact to the
communities it supports
Statement explaining the
policy for holding reserves
stating why they are held
Para 1.22 Funds are held in order to meet the day-to-
day expenditure of the Trust and any
unforeseen expenditure that may occur. If
there is any shortfall in funds, this will be
met by Armstrong Wolfe Limited, which is a
company controlled by M Evlyn-Bufton
(Trustee).
Amount of reserves held Para 1.22 The Trust holds cash and bank funds of
£325 at the year end.
Reasons for holding zero
reserves
Para 1.22 N/A
Details of fund materially in
deficit
Para 1.24 N/A
Explanation of any
uncertainties about the
charity continuing as a going
concern
Para 1.23 After reviewing the charity’s forecasts and
projections, the trustees have a reasonable
expectation that the charity has adequate
resources to continue in operational
existence for the foreseeable future. The
balance of the charity’s funds in June 2025
is c£10,500, so has seen a positive change
since the year end. The charity therefore

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continues to adopt the going concern basis in preparing its financial statements Additional information (optional) You may choose to include further statements where relevant about:

The charity’s principal
sources of funds (including
any fundraising)
Para 1.47
Investment policy and
objectives including any
social investment policy
adopted
Para 1.46
A description of the principal
risks facing the charity
Para 1.46
Other

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Structure, Governance and Management

Description of charity’s
trusts:
Type of governing document
(trust deed, royal charter)
Para 1.25 Trust Deed
How is the charity
constituted?
(e.g unincorporated
association, CIO)
Para 1.25 Unincorporated association and registered
charity
Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees
Para 1.25 The body of Trustees shall consist when
complete of no fewer than two but (unless
otherwise determined by a resolution of the
charity in general meeting) shall not be
subject to any maximum.
The Trust in general meeting shall elect the
Officers and the other Trustees. The
Trustees may appoint any person who is
willing to act as a Trustee. They may also
appoint Trustees as Officers unless a
person has already been elected or
appointed to that office and has not
vacated the office

Additional information (optional) You may choose to include further statements where relevant about:

Policies and procedures
adopted for the induction
and training of trustees
Para 1.51
The charity’s organisational
structure and any wider
network with which the
charity works
Para 1.51
Relationship with any related
parties
Para 1.51
Other

Reference and Administrative details

Charity name Gorazde Children’s Foundation Bosnia
Other name the charity uses N/A
Registered charity number 1155036

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Charity’s principal address Belford Cottage
Back Lane
Malvern
Worcestershire
WR14 2HJ

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Names of the charity trustees who manage the charity

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
Trustee name Office (if any) Dates acted if not for whole
**year **
Name of person (or body) entitled
to appoint trustee (ifany)
Maurice Evlyn-
Bufton
Chair and Trustee
Nicholas Scott Trustee

– Corporate trustees names of the directors at the date the report was approved

Director name

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

Docusign Envelope ID: A66EF68A-1DD7-4C1C-8227-9FCA82517C95

Funds held as custodian trustees on behalf of others

Description of the assets N/A held in this capacity Name and objects of the N/A charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for N/A safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of Name Address
adviser

Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Docusign Envelope ID: A66EF68A-1DD7-4C1C-8227-9FCA82517C95

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) ~~a~~ Full name(s) Maurice Evlyn-Bufton Position (eg Secretary, Chair Chair, etc) Date 25/06/2025