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2024-04-14-accounts

Annual Report of Bath & West Low Carbon Community Fund CIO

For the Year Ended 14 April 2024

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The trustees of the Bath & West Low Carbon Community Fund Charitable Incorporated Organisation (CIO) present their Annual Report for the year ended 14 April 2024 and accounts and confirm that they comply with the requirements of the Charities Act 2011.

Our aims and powers

The objects of the CIO are set out in its constitution as:

for the benefit of the public within Bath and the surrounding area.

The CIO has power to do anything that is calculated to further its objects or is conducive or incidental to doing so. The income and property of the CIO must be applied solely towards the promotion of the objects.

The CIO was entered on the Register of Charities on 15 April 2014 with registered charity number 1156710. This tax year of 2023-2024 was the tenth full year of operation of the CIO.

Governance

The CIO is overseen by a board of trustees. On the 14[th] April 2024, we had eight trustees, as

follows:

C. Sophie Hooper Lea, Chair of Trustees David Daniels
Dr Simon Forsyth, Secretary Sheila Gundry
Leigh Fairbrother, Treasurer Alastair Singleton
Alexandra Conlin-Oakley (née Jones) Jane Wildblood

We were delighted to welcome two new trustees in September 2023 – Alexandra ConlinOakley and Jane Wildblood.

Principal Office

Bath & West Low Carbon Community Fund CIO, Universal House, Queen’s Parade Place, Bath BA1 2NN.

Bankers

Triodos Bank, Deanery Road, Bristol BS1 5AS

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How our activities deliver public benefit

Our activities deliver public benefit by funding local projects that target carbon reduction and/or fuel poverty. Examples of projects supported to date include local food production, energy efficiency improvements in community buildings, re-use and recycling projects, fuel poverty programmes, schools’ projects, water conservation, energy audits and energy advice among many other things. To be eligible for funding, project proposals must demonstrate that they promote environmental sustainability, low or zero use of energy and/or alleviate fuel poverty. Emphasis is on practical projects that lead to real community benefits.

Annual income

The CIO’s income derives predominantly from an annual grant from Bath & West Community Energy (BWCE), an Industrial and Provident Society established to develop and promote renewable and low carbon energy in the Bath and surrounding area. BWCE donates surplus income generated from its development to achieve the objects of the CIO. Further information on BWCE is available at www.bwce.coop.

During the period 15 April 2023 to 14 April 2024, the CIO received the sum of £45,000 from BWCE.

Our Activity

Our principal activity during the reporting period has been to invite bids for, promote, assess, award and monitor this year’s community grants.

We continue to be a member of the Bath & North East Somerset (B&NES) third sector group 3SG and a signatory to their Compassionate Communities Charter.

We have been a signatory to the Funder Commitment on Climate Change since May 2021. As a signatory, we recognise the severity of the climate emergency and we aim to do everything we can to address the causes of climate change and support adaptation to its effects. We have signed up to the commitment in full and agreed to report publicly on our progress each year. See Appendix B for a report on our progress in 2023-2024.

During 2023-2024 we continued to focus on encouraging grant applications that tackle the issue of fuel poverty and affordable warmth with a particular focus on applications from deprived areas. To encourage applications from organisations that do not specialise in environmental issues, we updated our guidelines to provide examples of the types of

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projects that we would fund that will address environmental issues while also helping people or organisations to save money. These include community food orchards and food gardens to make healthy food more accessible for local communities that might be struggling with grocery bills; repair cafes and buying second hand to eliminate the need for or reduce the cost of purchases and also encouraging people to cycle, which reduces transport costs. We also stated that we are keen to support the financial sustainability of applicant organisations in environmentally preferable ways. Energy saving projects, for example, can reduce bills and save money while also reducing carbon emissions. We also provided more clarity about what we will and won’t fund in relation to improving the energy use of buildings

The CIO undertook a review of internal financial controls in 2018 and, given that its approach and activities have remained the same since that time, the CIO deems that the findings of that review still apply in 2023-2024. The vast majority of the CIO’s income is managed by the Administrator (an audited charity) and the CIO has no paid employees, so the Trustees do not consider it necessary to appoint an internal auditor or set up an audit committee. Accounting records are kept of all transactions and the accounts comply with legal requirements. The accounts are formally approved by trustees each year and the CIO uses an independent examiner.

Engagement of an Administrator

The CIO decided to continue its engagement of a third-party charitable organisation, the Quartet Community Foundation (“the Administrator”) to administer and promote the 20232024 round of grants – www.quartet.cf.org.uk. The CIO has engaged the Administrator for previous funding rounds and the organisation has a good track record of managing funds on behalf of individuals, companies, charitable trusts and statutory agencies. The Administrator makes grants to charitable groups in the West of England. An initial agreement was made in December 2014 for service provision and was continued by the trustees for tenth year in 2023-2024.

The CIO transfers funds for the annual funding round to the Administrator and the funds are kept in a Restricted Fund to be spent as the CIO decides. There was a balance at 14 April 2024 of £7.29 [2023: £12.29] held in the Restricted Fund on behalf of the CIO. The Administrator received remuneration of £4,500 in 2023-2024 for administering the fund [2022-2023: £3,500]. This equates to 10% of funds handled each year, which was £45,000 in 2023-24 [2022-2023: £35,000].

Grant Making

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During the reporting period, the CIO made grants to 10 projects. The selected projects are listed in full in Appendix A. It is a requirement of the grant that the beneficiary updates the CIO on progress in applying the grant. All projects are monitored by the CIO and/or the Administrator.

Grant Making Policy

The CIO invites proposals for grants from the community through an open and competitive process. The projects are evaluated by the trustees according to the following criteria: consistency with BWCE priorities as outlined above; value for money; the delivery capability of the proponent and proximity to BWCE sites.

The eligible beneficiaries of the grants can be a community, self-help or voluntary group, a community enterprise, a charity, or a local branch of a national charity. Applicants must demonstrate they wish to carry out a beneficial project in a local community in Bath or the surrounding area.

All grants are subject to the CIO’s conditions. The full documentation including the Fund Guidelines are available at https://www.bwce.coop/community-benefit

Financial Review

Quartet Foundation (on behalf of the CIO) disbursed £40,505 [2022-2023: £31,505] during the reporting period to a total of 10 projects, listed in Appendix A.

Annual report, accounts and annual return

The CIO trustees consider they have complied with their administrative duties by preparing a basic set of accounts on the receipts and payment basis, which are available on request. The CIO trustees will file an annual return within 10 months of the annual return date, as required. The balance held at the bank as of 14 April 2024 was £1,576.06 [2023: £1,597.58].

Plans for Future Periods

As in previous years, in 2023-2024 we will once again use the annual grant from BWCE and donations from BWCE members to fund local projects. We will continue to work with the Administrator to invite bids for, promote, assess, award and monitor community grants. Fuel poverty/affordable warmth continues to be a huge issue for local communities. We will continue to address this issue and the cost of living crisis facing so many households.

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Trustees' responsibilities statement

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

The law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the income and expenditure of the charity for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the 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 detection of fraud and other irregularities.

Approved by the trustees at a trustee meeting on 25 September 2024, and signed on their behalf by:

Chair of CIO Trustees

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Appendix A: Grants Awarded 2023-2024

£40,500 was awarded to the following 10 community projects:

Grant Application Name Amount
Awarded
Project Description - Summary
Bath Community Kitchen £5,000 To tackle food waste and poverty by providing
free meals events in the areas of highest
deprivation in Bath, using surplus food from
local suppliers.
Bath Share & Repair £3,755 To take their ‘How to Reduce Waste Project’
into the rural schools that their Repair Cafes
serve in those locations.
Bishop Sutton Village Hall £2,100 To reduce gas energy use by introducing new
thermostats that can adjust the heating in
different zones in the hall by local or remote
control.
Climate Hub Bath and North
East Somerset
£4,500 To support an exciting and expanded
programme of activities and events in 2024
and to support their continued growth and
development as an organisation.
Cycle Chippenham £5,000 To create a cycle path as a cut-through
between two dead end roads, using some
unused land. This grant covers the critical first
steps of the process.
Freshford & Limpley Stoke
Home Energy Group
£750 To purchase a thermal imaging camera to
support home energy surveys.
Friends of Marksbury School
PTA
£4,900 To provide a contribution towards the cost of a
new low carbon air to air heating system and
energy education programme.
Genesis Trust £4,500 To provide energy saving items for people
affected by poverty and disadvantage to be
distributed by Bath Foodbank and Life
Projects.
More Trees B&NES £5,000 To insulate their new hub in Twerton. This
building will become their HQ and provide
space for tree seed processing, workspace,
training, networking for staff and volunteers
plus education including schools.
Transition Bath £5,000 Toward the cost of a freelance worker who is
helping to develop the organisation’s plans and
strategies, grow projects, recruit volunteers,
organise events and support fundraising.

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Appendix B: Progress under the Funder Commitment on Climate Change 2023-2024

In May 2021, the BWCE Fund became a signatory to the Funder Commitment on Climate Change. As a signatory, we recognise the severity of the climate emergency and we aim to do everything we can to address the causes of climate change and support adaptation to its effects. We have signed up to the commitment in full and, from now on, our publicly available BWCE Fund Annual Reports will include details of our progress on the five goals listed below. We are committed to continuing to develop our practice, learning from others and sharing our learning.

The Bath & West Low Carbon Community Fund Charitable Incorporated Organisation, known as the BWCE Fund for short, was set up in 2014 with the following aims:

Our income derives predominantly from an annual grant from Bath & West Community Energy (BWCE), an Industrial and Provident Society established to develop and promote renewable and low carbon energy in the Bath and surrounding area. As a Community Benefit Society, BWCE donates surplus income generated from its development to the fund each year for community benefit.

Progress to date against the five goals of the Funder Commitment on Climate Change

This report demonstrates our progress to date on the five key goals below. We also include details of our progress in our Annual Report each year.

1. Educate and learn

All of our trustees are committed to continuously learning about and acting on climate change and they all work or have worked in climate, environment or another aspect of sustainability in addition to their contribution to the BWCE Fund. In 20232024 we continued to focus on learning more about fuel poverty and we have also helped organisations that support vulnerable local residents to understand how they can provide this support in environmentally preferable ways.

We aim to educate stakeholders about climate change through our publicity and public engagement around our annual funding round, which supports local projects that target carbon reduction and/or fuel poverty. We also engage with local organisations with regard to climate issues, for example the Bath-based third sector charity 3SG and Transition Bath’s Ecooperation group.

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As a community fund, we also fund organisations that are providing education on and and raising awareness of climate issues within the local areas in which we operate. For example, in 2024 we funded Bath Share & Repair to take their 'HOW TO Reduce Waste Project' into the rural schools that their Repair Cafes serve in those locations. We also funded Climate Hub Bath and North East Somerset to deliver a programme of activities and events in 2024 and provided Friends of Marksbury School PTA with a contribution towards the cost of a new low carbon air to air heating system and accompanying energy education programme.

2. Commit Resources

The second goal is to commit resources to accelerate work that addresses the causes and impacts of climate change. Each year we receive an annual grant from renewable energy cooperative Bath and West Community Energy (BWCE) and we use this grant to fund local projects. To be eligible for funding from the BWCE Fund, project proposals must demonstrate that they promote environmental sustainability, low or zero use of energy and/or alleviate fuel poverty in a way that also includes environmental efficiency and/or environmental measures. This means that all of the grants we hand out contribute to tackling climate change.

In the most recent funding round in 2023-24, we received £45,000 from BWCE and handed out 10 grants totalling £40,505. We have no paid staff and our trustees run the BWCE Fund with the help of Quartet Community Foundation, which administers the grant programme on our behalf. Our funding approach means that, each year, we commit all of our available resources to tackling climate change.

The grants we provided in 2024 included tackling food waste by funding a community kitchen to use surplus food from local suppliers to provide free meals in areas of high deprivation; providing energy saving items for people affected by poverty and disadvantage; supporting organisations that educate and raise awareness of climate issues in local communities and schools; contributing towards a new cycle path and providing a thermal imaging camera for local communities to use for home energy surveys. We also funded insulation and other energy saving measures.

3. Integrate

The third goal is that, within all our existing programmes, priorities and processes, we will seek opportunities to contribute to a fair and lasting transition to a post carbon society, and to support adaptation to climate change impacts. The BWCE Fund redistributes surplus income from renewable energy cooperative Bath & West Community Energy (BWCE) for community benefit. BWCE develops community owned renewable energy projects, offering local people the opportunity to invest in local projects, earn a reasonable return and as members have a say in the running of the organisation. BWCE is set up for the benefit of the community and to support

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local action to reduce the impact of climate change. The entire purpose of our fund is to support carbon reduction and climate education and awareness. As such, climate is integrated into how we are funded and everything that we do as an organisation.

4. Steward our investments for a post-carbon future

The fourth goal of the Funder Commitment on Climate Change is to steward investments. The BWCE Fund has no investments as we redistribute the funding that we receive each year from BWCE. We bank with Triodos Bank, a leader in ethical banking and sustainability and unspent grant funds are held by our administrator, Quartet Community Foundation, a fellow signatory to the Funder Commitment on Climate Change.

5. Decarbonise our operations

The fifth goal is to decarbonise our own operations. The BWCE Fund is a small, virtual organisation with no offices. We minimise printing and our trustee meetings take place in central Bath, which is easily accessible by public transport. Our trustees, who run the fund, seek to minimise their own carbon emissions.

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Bath & West Low Carbon Community Fund CIO Statement of Financial Activities for the year ended 14[th] April 2024

INCOME 2023/24
Donations/legacies 0
Investment income (bank interest) £4.28
Incomefromcharitable activities 0
Grants £45,000.00
HMRCrefund £100.00
TOTAL £45,104.28
EXPENDITURE 2023/24
Administrator costs (paid to Quartet £4,500.00
Community Foundation)
Grants made £40,500.00
Bank charges £0.80
HMRC charges £100.00
Otherpayments £25.00
TOTAL £45,125.80

Balance sheet as at 14[th] April 2024

CURRENT ASSETS 2023/24
Cash at hand and in bank 1576.06
Debtors 0
Netcurrentassets (unrestrictedfunds) 1576.06
TOTAL 1576.06

These financial statements were approved by the Trustees on 25 September 2024 and signed on behalf of the Trustees by

…………………………………

xxx Chair of CIO Trustees

Bath & West Low Carbon Community Fund CIO Notes to the accounts for the year ended 14th April 2024

(1) Principal Accounting Policies

The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year. The principal accounting policies adopted in the preparation of the financial statements are set out

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below and have remained unchanged from the previous year.

(a) Basis of preparation The charity constitutes a public benefit entity as defined by FRS 102. The financial statements 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)

2nd edition and the Charities Act 2011.

The financial statements have been prepared under the historical cost convention.

(b) Fund accounting

[i] Unrestricted funds are available for use at the discretion of the trustees in furtherance of

the general objectives of the charity.

[ii]Designated funds are unrestricted funds earmarked by the Management Committee for

particular purposes.

[iii] Restricted funds are subjected to restrictions on their expenditure imposed by the donor

or through the terms of an appeal.

(c) Income

Income is 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] Income received by way of grants, donations and gifts and is included in full in the Statement of Financial Activities when receivable. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.

[ii] Donated services and facilities are included at the value to the charity where this can be quantified.

[iii]The value of services provided by volunteers has not been included in these accounts. [iv] Investment income is included when receivable.

[v]Income from charitable trading activity are accounted for when earned. [vi]Income from grants, where related to performance and specific deliverables, are accounted for as the charity earns the right to consideration by its performance. (d) Expenditure

Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes

any VAT which cannot be fully recovered [i]Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes.

[ii] Charitable expenditure comprises those costs incurred by the charity in the delivery of

its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them [iii]All costs are allocated between the expenditure categories of the SoFA on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis.

Bath & West Low Carbon Community Fund CIO Notes to the accounts for the year ended 14[th] April 2024 (1) Principal Accounting Policies

[iv] Grants payable are made to third parties in furtherance of the objects of the charity. The details of the grants are included in the Trustees Report.

Bath & West Low Carbon Community Fund CIO transfers funds for the annual funding round to its administrator Quartet Community Fund, and the funds are kept in a

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Restricted Fund to be spent as the CIO decides. There was a balance at 14 April 2024 of £7.29 [2023: £12.29] held in the Restricted Fund on behalf of the CIO.

Quartet Community Foundation received remuneration of £4,500 in 2023-2024 for administering the fund [2022-2023: £3,500]. This equates to 10% of funds handled each year, which was £45,000 in 2023-24 [2022-2023: £35,000].

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Bath and West Low Carbon Community Fund CIO
1156710
Receipts andpayments accounts
4/15/2023
To
4/12/2024
For the period
from
~~a~~
Bath and West Low Carbon Community Fund CIO
1156710
Receipts andpayments accounts
4/15/2023
To
4/12/2024
For the period
from
~~a~~
Bath and West Low Carbon Community Fund CIO
1156710
Receipts andpayments accounts
4/15/2023
To
4/12/2024
For the period
from
~~a~~
Bath and West Low Carbon Community Fund CIO
1156710
Receipts andpayments accounts
4/15/2023
To
4/12/2024
For the period
from
~~a~~
Bath and West Low Carbon Community Fund CIO
1156710
Receipts andpayments accounts
4/15/2023
To
4/12/2024
For the period
from
~~a~~
Bath and West Low Carbon Community Fund CIO
1156710
Receipts andpayments accounts
4/15/2023
To
4/12/2024
For the period
from
~~a~~
Bath and West Low Carbon Community Fund CIO
1156710
Receipts andpayments accounts
4/15/2023
To
4/12/2024
For the period
from
~~a~~
Bath and West Low Carbon Community Fund CIO
1156710
Receipts andpayments accounts
4/15/2023
To
4/12/2024
For the period
from
~~a~~
CC16a
~~-~~
CC16a
~~-~~
Section A Receipts and payments Section A Receipts and payments
Unrestricted
funds
Restricted
funds
Endowment
funds
Total funds Last year
to the nearest £ to the nearest £ to the nearest £ to the nearest £ to the nearest £
A1 Receipts
HMRC COTAX 86096203090000100 100 - - 100 -
Bath and West Community Energy Limited
4024
45,000 - - 45,000 -
Gross Interest from 01/11/2023 to
30/11/2023
1 - - 1 -
Gross Interest from 01/12/2023 to
31/12/2023
4 - - 4 -
- - - - -
- - - - -
- - - - -
- - - - -
Sub total(Gross income for AR) (Gross income for AR) 45,104 - - 45,104 -
A2 Asset and investment sales,
(see table).
- - - -
- - - - -
Sub total Sub total - - - - -
**Total receipts ** 45,104 - - 45,104 -
A3 Payments
HMRC Cumbernauld 8609620309A130A
100 - - 100 -
Charges 01/06/2023 to 30/06/2023 0 - - 0 -
Charges 01/08/2023 to 31/08/2023 0 - - 0 -
Quartet CommunityFoundation BWCE Foundation BWCE Foundation BWCE30,000 - - 30,000 -
Quartet BWCE Fund 15,000 - - 15,000 -
Charges 01/12/2023 to 31/12/2023 0 - - 0 -
Bath and North East Somerset Third
3SGMEM051-0006 25 - - 25 -
Charges 01/01/2024 to 31/01/2024 0 - - 0 -
- - - - -
**Sub total ** 45,126 - - 45,126 -
A4 Asset and investment
purchases, (see table)
- - - -
- - - -
**Sub total ** - - - - -
**Total payments ** 45,126 - - 45,126 -
**Net of receipts/(payments) ** - 22 - - - 22 -
A5 Transfers between funds - - - - -
A6 Cash funds last year end 1,598 - - 1,598 -
**Cash funds this year end ** 1,576 - - 1,576 -
Section B Statement of assets and liabilities at the end of the period
Categories
Details
to nearest £
to nearest £
to nearest £
B1 Cash funds
-
-
-
-
-
-
-
-
-
-
-
-
Unrestricted
funds
Restricted
funds
Endowment
funds
Total cash funds
~~——==s~~
Section B Statement of assets and liabilities at the end of the period
Categories
Details
to nearest £
to nearest £
to nearest £
B1 Cash funds
-
-
-
-
-
-
-
-
-
-
-
-
Unrestricted
funds
Restricted
funds
Endowment
funds
Total cash funds
~~——==s~~
Section B Statement of assets and liabilities at the end of the period
Categories
Details
to nearest £
to nearest £
to nearest £
B1 Cash funds
-
-
-
-
-
-
-
-
-
-
-
-
Unrestricted
funds
Restricted
funds
Endowment
funds
Total cash funds
~~——==s~~
Section B Statement of assets and liabilities at the end of the period
Categories
Details
to nearest £
to nearest £
to nearest £
B1 Cash funds
-
-
-
-
-
-
-
-
-
-
-
-
Unrestricted
funds
Restricted
funds
Endowment
funds
Total cash funds
~~——==s~~
Section B Statement of assets and liabilities at the end of the period
Categories
Details
to nearest £
to nearest £
to nearest £
B1 Cash funds
-
-
-
-
-
-
-
-
-
-
-
-
Unrestricted
funds
Restricted
funds
Endowment
funds
Total cash funds
~~——==s~~
(agree balances with receipts and payments
account(s))
Agreement Error
OK
(agree balances with receipts and payments
OK
Unrestricted
Restricted
Endowment
funds
funds
funds
Details to nearest £
to nearest £
to nearest £
B2 Other monetary assets -
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
~~===~~
Details Cost (optional)
Fund to which
asset belongs
Current value
(optional)
B3 Investment assets -
-
-
-
-
-
-
-
-
-
~~====~~
Details Cost (optional)
Fund to which
asset belongs
Current value
(optional)
B4 Assets retained for the
charity’s own use
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
~~=~~
Fund to which
Amount due
When due
Details liability relates
(optional)
(optional)
B5 Liabilities -
-
-
-
-
~~====~~
Signed by one or two trustees on
behalf of all the trustees
Signature Print Name Date of
approval
Leigh Fairbrother 9/25/2024

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/ members of

Charity Name Bath and West Low Carbon Community Fund CIO

On accounts for the year 12/04/24 Charity no 1156710 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 examiner's statement

I have completed my examination. I confirm that no material matters have 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: 03/02/2025

Signed: Name: PETER ANDREWS ~~Po~~ Relevant professional qualification(s) or body (if any): Address: 19 MAPLE GROVE BATH BA2 3AF

October 2018

1

IER

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

2

IER