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← Hollie Gazzard Trust

2025-04-30-accounts

Trustees’ Annual Report

for the year ended 2025

1. Reference and Administrative Details

Charity Name: Hollie Gazzard Trust

Registered Charity Number: 1156804

Principal Address:

Ilex Accountancy Services Ltd 41 Brunswick Road Gloucester GL1 1JS

Commented [NG1]: Need to check to see if new address needs to be here.

Trustees (during the year and at the date of this report)

Independent Examiner / Auditor

Holly Siddall, Ilex Accountancy,

41 Brunswick Road

Gloucester GL1 1JS

Bankers

Barclays Bank

2. Structure, Governance and Management

The Hollie Gazzard Trust is governed by a governing document, adopted on 25[th] April 2014. Trustees are appointed in accordance with the governing document. The board of trustees meets regularly to oversee the work of the charity and ensure compliance with its charitable purposes.

3. Objectives and Activities

The Trust was established in 2014 following the tragic murder of 20-year-old Hollie Gazzard by an ex-partner.

The objects of the Trust are to:

During the year, the Trust has pursued these aims through:

4. Achievements and Performance

Highlights of the year include:

Educational Outreach & Training

==> picture [194 x 590] intentionally omitted <==


Expanded scalable approaches (train-the-trainer, lesson plans, digital resources).
Key Collaborations & Initiatives

5. Financial Review

The charity’s total income for the year was £319,954 with total expenditure of £299,435. At year end, the Trust held reserves of £120,978. The trustees have a reserves policy of maintaining sufficient unrestricted funds to cover 6 months. The trustees confirm the charity remains financially sustainable and a going concern.

==> picture [194 x 590] intentionally omitted <==

6. Plans for Future Periods

7. Risk Management

The trustees regularly review the major risks facing the Trust, including financial sustainability, safeguarding responsibilities, and reputational risks. Policies and procedures are in place for safeguarding, financial control, and health and safety, and are reviewed annually.

8. Statement of Trustees’ Responsibilities

The trustees are responsible for preparing this Trustees’ Annual Report and the financial statements in accordance with applicable law and regulations.

9. Approval

This report was approved by the trustees on [date] and signed on their behalf by:

Signature: ______

Name: [Trustee’s Name]

Position: Trustee

==> picture [194 x 590] intentionally omitted <==

REGISTERED CHARITY NUMBER: 1156804

Report of the Trustees and Unaudited Financial Statements for the Year Ended 30 April 2025 for Hollie Gazzard Trust

Hollie Gazzard Trust

Contents of the Financial Statements for the Year Ended 30 April 2025

Page
Legal and Administrative Information 1
Report of the Trustees 2 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the Financial Statements 7 to 13

Hollie Gazzard Trust

Legal and Administrative Information for the Year Ended 30 April 2025

Trustees J Fraser (Chair: Joined 30.01.2024) N Gazzard OBE – Trustee (appointed 01 April 2025) – also trustee of My Body is My Body Foundation F Kamara R Mayo – (appointed 01 April 2025) C Phelan M Bennett E Campbell M Ball K Carr Charity number 1156804 Registered office 41 Brunswick Road Gloucester GL1 1JS Independent examiner iLex Accountancy Services Ltd 41 Brunswick Road Gloucester GL1 1JS Bankers Barclays Bank

Page 1

Hollie Gazzard Trust

Report of the Trustees

for the Year Ended 30 April 2025

The trustees present their report and financial statements for the year ended 30 April 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the trust's constitution, the Charities Act 2011 and “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)” (as amended for accounting periods commencing from 1 January 2016)

Structure, Governance and Management

The Hollie Gazzard Trust is governed by a governing document, adopted on 25th April 2014. Trustees are appointed in accordance with the governing document. The board of trustees meets regularly to oversee the work of the charity and ensure compliance with its charitable purposes.

Objectives and Activities

The Trust was established in 2014 following the tragic murder of 20-year-old Hollie Gazzard by an ex-partner.

The objects of the Trust are to:

Achievements and Performance

Highlights of the year include:

Educational Outreach & Training

Key Collaborations & Initiatives

Awareness Raising

Hollie Guard – Growth & Recognition

Workplace Safety & Business Engagement

Hollie Gazzard Trust

Report of the Trustees

for the Year Ended 30 April 2025

Page 2

Financial Review

The charity’s total income for the year was £319,954 with total expenditure of £299,435. At year end, the Trust held reserves of £120,978. The trustees monitor the financial statements through the trustee's board meetings by way of monthly management accounts.

Plans for Future Periods

Risk Management

The trustees regularly review the major risks facing the Trust, including financial sustainability, safeguarding responsibilities, and reputational risks. Policies and procedures are in place for safeguarding, financial control, and health and safety, and are reviewed annually.

Statement of Trustees’ Responsibilities

The trustees are responsible for preparing this Trustees’ Annual Report and the financial statements in accordance with applicable law and regulations.

Approval

This report was approved by the trustees on 23rd September 2025 and signed on their behalf by:

Name: Jodie Fraser (Chair) Date: 23rd September 2025

Hollie Gazzard Trust

Report of the Trustees for the Year Ended 30 April 2025

Page 3

Hollie Gazzard Trust

Independent Examiner's Report to the Trustees

for the Year Ended 30 April 2025

I report to the trustees on my examination of the financial statements of Hollie Gazzard Trust (the trust) for the year ended 30 April 2025.

Responsibilities and basis of report

As the trustees of the trust you are responsible for the presentation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).

I report in respect of my examination of the trust's financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. To the fullest extent permitted by law, I do not accept or assume any responsibility to anyone other than the charity and the Trustees, as a body, for my work, or the options I have formed.

Independent examiner's statement

Since the trust's gross income exceeded £250,000 your examiner must be a member of a body listed in the section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants and the Institute of Financial Accountants, which are both listed bodies.

Your attention is drawn to the fact that the charity has prepared financial statements in accordance with the Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable to in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.

I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for the reporting periods beginning on or after 1 January 2015.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination, giving me cause to believe that in any material respect:

1) accounting records were not kept in respect of the trust as required by section 130 of the 2011 Act; or

3)

the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view, which is not a matter considered as part of an independent examination.

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

Holly Siddall FCCA iLex Accountancy Services Ltd 41 Brunswick Road Gloucester GL1 1JS

Date: 25th September 2025

Page 4

Hollie Gazzard Trust

Statement of Financial Activities

including Income and Expenditure account for the Year Ended 30 April 2025

Notes
Income from:
Donations and legacies
4
Other trading activities
5
Investment income
6
Total Income
Expenditure on:
Expenditure on raising funds:
Costs of other trading activities
7
Expenditure on charitable activities
Support and governance costs
Net Income/(expenditure)
Transfers between funds
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
Restricted
Funds
Total Funds
£
£
£
139,926
62,905
202,830
116,092
-
116,092
1,032
-
1,032
257,049
62,905
319,954
16,304
-
16,304
-
90,045
90,045
193,086
-
193,086
209,390
90,045
299,435
47,660
-27,141
20,519
-
47,660
-27,141
20,519
113,278
-12,820
100,459
160,938
-39,960
120,978		 Unrestricted
funds
Restricted
Funds
Total Funds
£
£
£
79,491
358,904
438,395
75,634
-
75,634
887
-
887
156,013
358,904
514,917
12,749
-
12,749
-
368,927
368,927
150,301
-
150,301
163,050
368,927
531,977
-7,037
-10,023
-17,060
-
-7,037
-10,023
-17,060
120,315
-2,797
117,519
113,278
-12,820
100,459

The statement of financial activities include all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

Page 5

Hollie Gazzard Trust

Balance Sheet

for the Year Ended 30 April 2025

Notes
Fixed assets
Tangible assets
13
Investments
Current assets
Stocks
14
Debtors
15
Cash at bank and in hand
Creditors: amounts falling due within one year
16
Net current assets
Total assets less current liabilities
Income funds
Restricted funds
Unrestricted funds
17		 2024
£
3,191
-
3,191
500
25,513
109,789
135,802
-18,015
117,787
120,977
-39,114
160,091
120,977		 2024
£
3,191
-
3,191
1,000
25,701
88,185
114,886
-17,619
97,267
100,459
-12,670
113,128
100,459

The financial statements were approved by the Board of Trustees on 23rd September 2025 and were signed on its behalf by:

Jodie Fraser (Chair)

Page 6

Hollie Gazzard Trust

Notes to the Financial Statements for the Year Ended 30 April 2025

1. Accounting policies

Charity Information

Hollie Gazzard Trust is a charitable incorporated organisation registered with the Charity Commission in England & Wales.

The registered office is Corinium House, Barnwood Point Business Park, Gloucester GL4 3HX

1.1 Accounting convention

The financial statements have been prepared in accordance with the trust's governing document, the Charities Act 2011 and "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)" (as amended for accounting periods commencing from January 2016). The trust is a Public Benefit Entity as defined by FRS102.

The trust has taken advantage of the provisions in the SORP for charities applying FRS 102 Updated Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations, but which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the trust. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the trust has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in the furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes of the financial statements.

1.4 Incoming resources

Income is recognised when the trust is legally entitled to it after performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the trust has been notified of the donation, unless performance conditions require deferral of the amount.

1.5 Expenditure

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 to the applicable expenditures headings.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets, less their residual values over their useful lives on the following bases:

Fixtures & Fittings 25% straight line Equipment 25% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.

Page 7

Hollie Gazzard Trust

Notes to the Financial Statements for the Year Ended 30 April 2025

1. Accounting policies (continued)

1.7 Impairment of fixed assets

At each reporting date, the trust reviews the carrying amounts of its tangible assets to determine whether there is an indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Cash and cash Equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts are shown within borrowings in current liabilities.

1.9 Financial Instruments

Financial instruments are recognised in the trust's balance sheet, when the trust becomes party to the contractual provisions of the

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at the transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans. are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present values of the future payments, discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current

Derecognition of financial liabilities

Financial liabilities are derecognised when the trust's contractual obligations expire, or are discharged, or cancelled.

1.10 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

1.11 Retirement benefits

Payments to defined contribution retirement benefit schemes are charges as an expense, as they fall due.

2. Critical accounting estimates and judgements

In the application of the trust's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results many differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised; where the revision affects only that period, or in the period of the revision and future periods, where the revision affects both current and future periods.

3. Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of

Hollie Gazzard Trust

Notes to the Financial Statements for the Year Ended 30 April 2025

Page 8

Hollie Gazzard Trust

Notes to the Financial Statements

for the Year Ended 30 April 2025

Donations and legacies
Donations
Donations
Gift Aid
Grants
Panic Guard
Other Grants
Donations
Donations
Gift Aid
Grants
Office of the Police & Crime Commissioner
Panic Guard
Other Grants
Other trading activities
Golf Day
Hollie Ball
Business Partners
Training
Amazon Sales
Other fundraising events and donations
Of all the income received £nil related to restricted funds
Investment Income
Dividend income
Interest received		 Unrestricted
funds
Restricted
funds
Total
2025
2025
2025
£
£
£
103,186
12,905
116,091
2,239
-
2,239
-
50,000
50,000
34,500
-
34,500
139,926
62,905
202,830
Unrestricted
funds
Restricted
funds
Total
2024
2024
2024
£
£
£
76,480
33,481
109,961
1,826
-
1,826
-
57,000
57,000
-
268,423
268,423
1,185
-
1,185
79,491
358,904
438,395
Unrestricted
funds
Total
Funds
2025
£
£
9,420
9,420
21,432
21,432
12,020
12,020
38,288
38,288
-
-
34,931
34,931
116,092
116,092
Unrestricted
funds
Total
Funds
2025
£
£
-
-
1,032
1,032
1,032
1,032		 Unrestricted
funds Total Funds
2024
£
£
12,409
12,409
16,340
16,340
14,887
14,887
21,798
21,798
1,404
1,404
8,796
8,796
75,634
75,634
Unrestricted
funds Total Funds
2024
£
£
-
-
887
887
887
887

4. Donations and legacies

5. Other trading activities

6. Investment Income

Page 9

Hollie Gazzard Trust

Notes to the Financial Statements

for the Year Ended 30 April 2025

7.
Total expenditure
Fundraising expenses
Business Partners
Hollie Guard
Hollie Project
Staff costs
Consulting
Accountancy and bookkeeping
Marketing
Website and IT costs
Insurance
Other support costs
Premises expenses
Independent examination
Depreciation
7.1
Total expenditure (Prior year comparative)
Fundraising expenses
Ambassador Scheme
Hollie Guard
Hollie Project
Staff costs
Consulting
Accountancy and bookkeeping
Marketing
Website and IT costs
Insurance
Other support costs
Premises expenses
Independent examination
Depreciation
8.
Net income/(expenditure)
Net income/(expenditure) is stated after charging/(crediting):
Depreciation of tangible fixed assets
9.
Independent examination fees
Fees payable to the independent examiner for:
Independent examination of the financial statements		 Raising Funds
Charitable
activities
Support and
governance
costs
£
£
£
15,879
-
-
425
-
-
-
58,495
-
-
-
-
-
30,329
139,608
-
-
10,200
-
-
4,378
-
542
2,292
-
-
5,281
-
-
1,839
-
642
8,625
-
-
18,010
-
-
1,701
-
38
1,153
16,304
90,045
193,086
Raising Funds
Charitable
activities
Support and
governance
costs
£
£
£
12,630
-
-
119
-
-
-
326,824
-
-
-
-
-
40,050
101,186
-
-
7,135
-
-
4,982
-
1,228
2,945
-
-
4,995
-
-
3,032
-
787
7,219
-
-
16,574
-
-
1,295
-
38
940
12,749
368,927
150,301
2025
2024
£
£
1,190
977
2025
2024
£
£
1,701
1,295		 Total
Funds
2025
£
15,879
425
58,495
-
169,936
10,200
4,378
2,834
5,281
1,839
9,267
18,010
1,701
1,190
299,434
Total Funds
2024
£
12,630
119
326,824
-
141,236
7,135
4,982
4,172
4,995
3,032
8,006
16,574
1,295
977
531,977

Page 10

Hollie Gazzard Trust

Notes to the Financial Statements

for the Year Ended 30 April 2025

10.
Staff costs
Wages and salaries
Other pension costs
Number of employees
The average monthly number of employees during the year was:		 2025
2024
£
£
166,967
139,147
2,360
1,401
169,328
140,548
2025
2024
Number
Number
8
7

11. Trustees renumeration and benefits

There were no trustee' remuneration or other benefits for the year ended 30th April 2025 nor for the year ended 30th April 2024.

12. Taxation

The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

13.
Tangible fixed assets
Cost
At 1 May 2024
Additions
At 30 April 2025
Depreciation and impairment
At 1 May 2024
Charge for the year
At 30 April 2025
Carrying amount
At 30 April 2025
At 30 April 2024
14.
Stocks
Raw materials and consumables
15.
Debtors
Trade debtors
Prepayments and accrued income
Other debtors
16.
Creditors
Amounts falling due within one year:
Trade creditors
Other creditors
Accruals and deferred income		 Furniture &
Fixtures
Equipment
Total
£
£
£
1,438
5,955
7,393
740
450
1,190
2,178
6,405
8,583
463
3,739
4,202
544
646
1,190
1,007
4,385
5,392
1,170
2,020
3,191
975
2,216
3,191
2025
2024
£
£
500
1,000
2025
2024
£
£
15,476
16,097
6,135
5,085
3,902
4,519
25,513
25,701
2025
2024
£
£
2,157
1,126
15,006
13,745
851
2,747
18,015
17,619

Page 11

Hollie Gazzard Trust

Notes to the Financial Statements for the Year Ended 30 April 2025

17. Analysis of charitable funds`

Unrestricted funds
General funds
Other income
General funds
Restricted funds
Hollie Guard
Hollie's Project
Hollie Guard
Hollie's Project		 Balance at
30 April 2024
Incoming
resources
Resources
expended
£
£
£
105,982
255,321
-209,390
7,147
1,032
-
113,128
256,353
-209,390
Balance at
30 April 2023
Incoming
resources
Resources
expended
£
£
£
114,056
154,976
-163,050
6,259
887
-
120,315
155,863
-163,050
Balance at
30 April 2024
Incoming
resources
Resources
expended
£
£
£
-6,280
63,601
-90,045
-6,390
-
-
-12,670
63,601
-90,045
Balance at
30 April 2023
Incoming
resources
Resources
expended
£
£
£
3,593
359,054
-368,927
-6,390
-
-
-2,797
359,054
-368,927		 Transfers
Balance at
30 April
2025
£
£
-
151,913
-
8,179
-
160,092
Transfers
Balance at
30 April
2024
£
£
-
105,982
-
7,147
-
113,128
Transfers
Balance at
30 April
2025
£
£
-
-32,723
-
-6,390
-
-39,113
Transfers
Balance at
30 April
2024
£
£
-
-6,280
-
-6,390
-
-12,670

Purpose of restricted fund

Hollie Guard

Hollie Guard is our personal safeguarding app and turns your smartphone into a personal safety device. If ever you feel threatened, you can send out an alert by either shaking your phone or pressing the icon button. Once you activate an alert, your location along with video and audio evidence is automatically sent to your nominated emergency contacts.

The app is widely used by victims of domestic abuse and/or stalking to help them feel safe and report incidents. Hollie Guard also has many features that make it suitable for general use, such as; travelling to and from school/work, walking alone at night, attending meetings alone, going out for a run and many more. It really is a safety device available to anyone - free of charge.

Analysis of net assets between funds
Tangible fixed assets
Investments
Current assets
Creditors less than 1 year		 Unrestricted
funds
2025
Restricted
funds
2025
Total
2025
£
£
£
-
3,191
3,191
-
-
-
80,789
55,013
135,802
-1,979
-16,036
-18,015
78,810
42,168
120,978

18. Analysis of net assets between funds

Page 12

Hollie Gazzard Trust

Notes to the Financial Statements

for the Year Ended 30 April 2025

Analysis of net assets between funds (continued)
Tangible fixed assets
Investments
Current assets
Creditors less than 1 year		 Unrestricted
funds
2024
Restricted
funds
2024
Total
2024
£
£
£
-
3,191
3,191
-
-
-
63,901
50,984
114,886
-2,000
-15,618
-17,619
61,901
38,557
100,459

18. Analysis of net assets between funds (continued)

19. Related party transactions

There are no related party transactions.

Page 13

Hollie Gazzard Trust

Independent Examiner's Report to the Trustees for the Year Ended 30 April 2025

I report to the trustees on my examination of the financial statements of Hollie Gazzard Trust (the trust) for the year ended 30 April 2025.

Responsibilities and basis of report

As the trustees of the trust you are responsible for the presentation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).

I report in respect of my examination of the trust's financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. To the fullest extent permitted by law, I do not accept or assume any responsibility to anyone other than the charity and the Trustees, as a body, for my work, or the options I have formed.

Independent examiner's statement

Since the trust's gross income exceeded £250,000 your examiner must be a member of a body listed in the section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants and the Institute of Financial Accountants, which are both listed bodies.

Your attention is drawn to the fact that the charity has prepared financial statements in accordance with the Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable to in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.

I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for the reporting periods beginning on or after 1 January 2015.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination, giving me cause to believe that in any material respect:

the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view, which is not a matter considered as part of an independent examination.

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

Holly Siddall FCCA iLex Accountancy Services Ltd 41 Brunswick Road Gloucester GL1 1JS

Date: 25th September 2025

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