**Trustees' Annual Report for the period From** Period start date **To** Period end date Day Month Year Day Month Year 1 9 2020 31 8 2021 Section A Reference and administration details
**Charity name** Witham Valley Nursery **Other names charity is known by Registered charity number (if any)** 1157860 **Charity's principal address** Guithavon Valley Evangelical Church Guithavon Valley Witham, Essex **Postcode CM8 1HF**
**Dates acted if not for whole year**
## **Names of the charity trustees who manage the charity**
**Trustee name Office (if any)**
Chair
- 1 Angelene Lamb
Resigned 30/11/2021
- 2 Ally Knipe Treasurer
- 3 Jannette Hawkins
- Nursery Manager
**Name of person (or body) entitled to appoint trustee (if any)**
- 4 Cherilyn Long
- 5 Laura Lloyd
- 6 Joanne Smith
- 7 Rachel Church
Resigned 30/11/2021
- 8 Jenny Wilson
- 9 Hally Sweney
## **Names of the trustees for the charity, if any, (for example, any custodian trustees)**
**Name Dates acted if not for whole year**
March **2012**
**TAR**
1
||**Names and addresses of advisers (Optional information)**|**Names and addresses of advisers (Optional information)**|**Names and addresses of advisers (Optional information)**|**Names and addresses of advisers (Optional information)**|**Names and addresses of advisers (Optional information)**|**Names and addresses of advisers (Optional information)**||
|---|---|---|---|---|---|---|---|
||**Type of adviser**|||**Name**||**Address**||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
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## **Name of chief executive or names of senior staff members (Optional information)**
## **Section B Structure, governance and management**
## **Description of the charity’s trusts**
Charitable Incorporated organisation Rules Type of governing document
- (eg. trust deed, constitution)
Charitable Incorporated Organisation How the charity is constituted (eg. trust, association, company) Elected at General Meeting of Members Trustee selection methods (eg. appointed by, elected by)
## **Additional governance issues (Optional information)**
You **may choose** to include additional information, where relevant, about:
- policies and procedures adopted for the induction and training of trustees;
- the charity’s organisational structure and any wider network with which the charity works;
- relationship with any related parties;
- trustees’ consideration of major risks and the system and procedures to manage them.
## **Section C**
## **Objectives and activities**
The Objective of the nursery is to enhance the development and education of children under the statutory school age. In achieving this objective the nursery provides early years education for 2 – 4 year olds, five day a week. Children are taken from the local community regardless of their background or needs.
**Summary of the objects of the charity set out in its governing document**
**Summary of the main activities undertaken for the public benefit in relation to these objects (include within this**
The nursery had 42 children enrolled during the year. Of these, 34 received funding from the Essex County Council. The remaining fees (and where the child attends for more hours than covered by the funding) are
March **2012**
**TAR**
2
**section the statutory declaration that trustees have had regard to the guidance issued by the Charity Commission on public benefit)**
paid for by parents.
Additionally, 2 children received additional early Years Pupil Premium to improve the provision that disadvantaged 3 and 4 year olds receive. We use this additional funding to support children that are not making expected progress for staff training or to purchase additional equipment, resources or organised experiences.
We value the contribution made by committee members and parents together with the hard work of staff and would like to extend our thanks to all who have worked hard to make the nursery a success and raise funds.
The trustees have reviewed and are satisfied they have compiled with their duty in section 17 of the Charities act 2011 to have due regard to the public benefit guidance published by the Charity Commission.
## **Additional details of objectives and activities (Optional information)**
You **may choose** to include further statements, where relevant, about:
policy on grantmaking;
policy programme related investment; contribution made by volunteers.
## Section D
Achievements and performance
**Summary of the main achievements of the charity TAR**
We have continued to fund raise to buy new resources and replace
March **2012**
3
**during the year**
broken equipment and continue to offer extra activities such as soccer school, Diddi dance and Talking Tots. During the year we put on events such as family disco and quiz night but with the COVID restrictions this has been less than previous years. However they were able to take part in a Christmas Trail where the public were able to donatue and find the Grinch throughout Witham.
Due to the restrictions and having many children at home we have purchased equipment to allow for remote activities. Children were still able to access some of the extra activities such as Diddi dance via their computers at home. Additionally we have invested in an app to improve our communication and relationships with parents and staff.
As ever the committee will continue to provide funding for the training and improvement but most of all support for our wonderful staff, as we continue on this journey as Witham Valley Nursery.
## **Section E**
## **Brief statement of the**
## **Financial review**
The trustees do not have a formal reserves policy, but are aware of the need to maintain a certain level of reserves to deal with contingencies.
March **2012**
**TAR**
4
**charity’s policy on reserves**
## **Details of any funds materially in deficit**
## **Further financial review details (Optional information)**
You **may choose** to include additional information, where relevant about:
- the charity’s principal sources of funds (including any fundraising);
- how expenditure has supported the key objectives of the charity;
- investment policy and objectives including any ethical investment policy adopted.
## **Section F**
## **Other optional information**
## **Section G**
## **Declaration**
## **The trustees declare that they have approved the trustees’ report above.**
**Signed on behalf of the charity’s trustees**
**Signature(s) Full name(s)** Jannette Hawkins **Position (eg Secretary, Chair, etc)** Nursery Manager **Date** 30/06/2021
March **2012**
**TAR**
5
||**Witham Valley Nursery**|**Witham Valley Nursery**|**Witham Valley Nursery**|Charity No
(if any)|**1157860**|**CC17a**|
|---|---|---|---|---|---|---|
||Annual accounts for theperiod||||||
||Period start date|**01/09/2020**|**To**|Period end
date|**31/08/2021**||
||||||||
|**Section A**|**Statement of financial activities**||||||
|**Recommended**
**categories by activity**
**Details of own**
**analysis**
Note
**Incoming resources (Note 3)**
**Incoming resources from**
**generated funds**
Voluntary income
S01
Activities for generating funds
S02
Investment income
S03
**Incoming resources from**
**charitable activities**
S04
**Other incoming resources**
S05
S06
**Resources expended (Notes 4-8)**
**Costs of Generating Funds**
Costs of generating voluntary
income
S07
Fundraising trading costs
S08
Investment management costs
S09
**Charitable activities**
S10
**Governance costs**
S11
**Other resources expended**
S12
S13
S14
S15
S16
S17
S18
S19
S20
S21
**_Total resources expended_**
**_Total incoming resources_**
**_Total funds carried forward_**
**Total funds brought forward**
**_Net movement in funds_**
**_Net incoming/(outgoing) resources before_**
**_transfers_**
Gains and losses on investment assets
Gains and losses on revaluation of fixed assets
for the charity’s own use
**Other recognised** **gains/(losses)**
**_Net incoming/(outgoing) resources before_**
**_other recognised gains/(losses)_**
**Gross transfers between funds**||**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|||||
|||-|-|-|-|-|
|||1,000|-|-|1,000|10,000|
|||100|-|-|100|474|
|||-|-|-|-|-|
|||103,835|-|-|103,835|115,444|
|||-|-|-|-|-|
|||104,935|-|-|104,935|125,918|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||105,746|-|-|105,746|111,993|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||105,746|-|-|105,746|111,993|
|||811
-|-|-|811
-|13,925|
|||-|-|-|-|-|
|||811
-|-|-|811
-|13,925|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||811
-|-|-|811
-|13,925|
|||-|-|-|75,057|61,132|
|||811
-|-|-|74,246|75,057|
CC17a (Excel)
30/06/2022
1
|**Section B Balance**|**Section B Balance**|**sheet**|||||
|---|---|---|---|---|---|---|
|**Fixed assets**
**Tangible assets (Note 9)**
**Investments (Note 10)**
**_Total fixed assets_**
**Current assets**
**Stock and work in progress**
**Debtors (Note 11)**
**(Short term) investments**
**Cash at bank and in hand**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 12)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year (Note 12)**
**Provisions for liabilities and charges**
**_Net assets_**
**Funds of the Charity**
**Unrestricted funds**
**Restricted income funds (Note 13)**
**Endowment funds(Note 13)**
**_Total funds_**
Signed by one or two trustees on behalf of all
the trustees|Note
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20|**Unrestricted**
**funds**
**£**
F01|**Restricted**
**income**
**funds**
**£**
F02|**Endowment**
**funds**
**£**
F03|**Total this**
**year**
**Total last**
**year**
**£**
**£**
F04
F05||
|||6,792|-|-|6,792|6,222|
|||-|-|-|-|-|
|||-
|-
|-
|-
|-|
|||~~6,792~~|~~-~~|~~-~~|~~6,792~~|6,222|
||||||||
|||-|-|-|-|-|
|||3,425|-|-|3,425|4,057|
|||-
|-
|-
|-
|-|
|||~~79,853~~
|~~-~~
|~~-~~
|~~79,853~~
|75,925|
|||~~83,278~~|~~-~~|~~-~~|~~83,278~~|79,982|
||||||||
|||15,824|-|-|15,824|11,147|
||||||||
|||~~67,454~~|~~-~~|~~-~~|~~67,454~~|68,835|
||||||||
|||~~74,246~~|~~-~~|~~**-**~~|~~74,246~~|75,057|
||||||||
||||-|-|-|-|
|||-|-|-|-|-|
||||||||
|||~~74,246~~|~~-~~|~~-~~|~~74,246~~|75,057|
||||||||
|||74,246|||74,246|75,057|
|||-|||-|-|
||||-||-|-|
|||||-|-|-|
||||||||
|||~~74,246~~|~~-~~|~~-~~|~~74,246~~|75,057|
||||||||
|||Signature||Date of
approval
Print Name|||
||||||||
||||||||
CC17a (Excel)
30/06/2022
2
## **Section C Notes to the accounts (cont)**
## **Note 3 Analysis of incoming resources**
## _**Incoming resources may be further analysed if this would help the reader of the accounts.**_
|**Activities for generating funds**
**Investment income**
**Incoming resources from**
**charitable activities**
**Voluntary income**|**This year**
**Last year**
**£**
**£**
BDC Grant
1,000 10,000
- -
- -
- -
- -
**Total** 1,000 10,000
Fundraising
100 474
- -
- -
- -
- -
**Total** 100 474
- -
- -
- -
- -
- -
**Total** - -
Nurseryfees
103,335 115,144
Book club
- -
Other
500 300
- -
- -
**Total** 103,835 115,444
**Analysis**|**This year**
**Last year**
**£**
**£**
BDC Grant
1,000 10,000
- -
- -
- -
- -
**Total** 1,000 10,000
Fundraising
100 474
- -
- -
- -
- -
**Total** 100 474
- -
- -
- -
- -
- -
**Total** - -
Nurseryfees
103,335 115,144
Book club
- -
Other
500 300
- -
- -
**Total** 103,835 115,444
**Analysis**|**This year**
**Last year**
**£**
**£**
BDC Grant
1,000 10,000
- -
- -
- -
- -
**Total** 1,000 10,000
Fundraising
100 474
- -
- -
- -
- -
**Total** 100 474
- -
- -
- -
- -
- -
**Total** - -
Nurseryfees
103,335 115,144
Book club
- -
Other
500 300
- -
- -
**Total** 103,835 115,444
**Analysis**|
|---|---|---|---|
||BDC Grant|1,000|10,000|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
||**Total**|1,000|10,000|
||Fundraising|100|474|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
||**Total**|100|474|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
||**Total**|-|-|
||Nurseryfees|103,335|115,144|
||Book club|-|-|
||Other|500|300|
|||-|-|
|||-|-|
||**Total**|103,835|115,444|
CC17a (Excel)
30/06/2022
3
## **Section C Notes to the accounts (cont)**
## **Note 4 Analysis of resources expended**
**Resources expended may be further analysed if this would help the reader of the accounts.**
|**Governance costs**
**Charitable activities**
**Fundraising trading**
**costs**
**Investment**
**management costs**
**Costs of generating**
**voluntary income**|**This year**
**Last year**
**£**
**£**
**Analysis**|**This year**
**Last year**
**£**
**£**
**Analysis**|**This year**
**Last year**
**£**
**£**
**Analysis**|
|---|---|---|---|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
||**Total**|-|-|
|||||
|||-|-|
|||-|-|
|||-|-|
||**Total**|-|-|
|||||
|||-|-|
|||-|-|
|||-|-|
||**Total**|-|-|
|||||
||Wages|88,216|90,963|
||Rent and other premises costs|7,224|7,150|
||Other direct nursery costs|5,935|10,023|
||
Printing|208|398|
||Insurance
|889|873|
||Postage and phone|-|80|
||
Subscriptions|856|-|
||Independent examination|150|150|
||Legal & Professional|-|203|
||
Bad debts|556|283|
||Sundry|664|1,129|
||Depreciation|954|672|
||Bank charges|94|69|
||
**Total**|105,746|111,993|
|||||
|||-|-|
|||-|-|
|||-|-|
||**Total**|-|-|
CC17a (Excel)
30/06/2022
4
## **Section C Notes to the accounts (cont)**
## **Note 5 Support Costs**
_**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_
|**_support costs._**|||||
|---|---|---|---|---|
|**Support cost type**|**Fundraising activity**
**£**|**Charitable Activity**
**£**|**Governance Activity**
**£**|**Total Cost**
**£**|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
|**Total**|-|-|-|-|
## **Note 6 Details of certain items of expenditure**
## **6.1 Trustee expenses**
_**Please provide details of the amount of any payment or reimbursement of out-of-pocket expenses made to trustees or to third parties for expenses incurred by trustees. If no expenses were paid, please enter ‘None’ in the appropriate box(es).**_
**Number of trustees who were paid expenses Nature of the expenses**
## **Total amount paid**
|**This year**|**Last year**|
|---|---|
|||
|||
|**£**|**£**|
## **6.2 Fees for examination or audit of the accounts**
_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner or auditor. If nothing was paid please enter NONE in the appropriate box(es).**_
|**_appropriate box(es)._**|||
|---|---|---|
|**Independent examiner’s or auditors' fees for reporting on the**
**accounts**
**Other fees (for example: advice, consultancy, accountancy**
**services) paid to the independent examiner or auditor**|**This year**
**£**|**Last year**
**£**|
||150|150|
||||
CC17a (Excel)
30/06/2022
5
## **Section C Notes to the accounts (cont)**
## **Note 7 Paid employees** _**Please complete this note if the charity has any employees.**_
|**Fundraising**
**Nursery Staff**
**Governance**
**Other**
**Total **
**Gross wages, salaries and benefits in kind**
**The parts of the charity in which the**
**employees work**
**7.1 Staff Costs**
**7.2 Average number of full-time equivalent employees in the year**
**Employer’s National Insurance costs**
**Pension costs**
**Total staff costs**|**Fundraising**
**Nursery Staff**
**Governance**
**Other**
**Total **
**Gross wages, salaries and benefits in kind**
**The parts of the charity in which the**
**employees work**
**7.1 Staff Costs**
**7.2 Average number of full-time equivalent employees in the year**
**Employer’s National Insurance costs**
**Pension costs**
**Total staff costs**|||
|---|---|---|---|
|||**This year**
**£**|**Last year**
**£**|
|||88,216|90,963|
|||-|-|
|||-|-|
|||88,216|90,963|
|||||
||**nt employees in the year**|**This year**
**Number**|**Last year**
**Number**|
||**Fundraising**|-|-|
||**Nursery Staff**|9|11|
||**Governance**|-|-|
||**Other**|-|-|
||**Total **|9|11|
## **7.3 Defined contribution pension scheme**
_**Please complete if a defined contribution pension scheme is operated.**_ **Brief details of the scheme**
**The costs of the scheme to the charity for the year The amount of any contributions outstanding at the year end The amount of any contributions prepaid at the year end**
||**This year**|**Last year**|
|---|---|---|
||**£**|**£**|
||||
||||
||||
CC17a (Excel)
30/06/2022
6
## **Section C Notes to the accounts (cont)**
## **Note 9 Tangible fixed assets** _**Please complete this note if the charity has any tangible fixed assets**_
## **9.1 Cost or valuation**
|Balance brought
forward
Additions
Revaluations
Disposals
Transfers *
Balance carried
forward|**Freehold land**
**& buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery and**
**motor vehicles**
**£**|
**Fixtures,**
**fittings and**
**equipment**
**£**|**Payments on**
**account and**
**assets under**
**construction**
**£**|**Total**
**£**|
|---|---|---|---|---|---|---|
||89,908||-|4,814|-|94,722|
||-|-|-|1,524|-|1,524|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||89,908|-|-|6,338|-|96,246|
## **9.2 Accumulated depreciation and impairment provisions**
|****Basis**
**** Rate**
Balance brought
forward
Depreciation charge
for year
Impairment provisions
Revaluations
Disposals
Transfers*
Balance carried
forward
Brought forward
Carried forward
**9.3 Net book value**|SL|SL or RB|SL or RB|SL|SL or RB|SL or RB|
|---|---|---|---|---|---|---|
||5 years old
assets
10 years
canopy|||3 years|||
||84,532|-|-|3,968|-|88,500|
||672|-|-|282|-|954|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||85,204|-|-|4,250|-|89,454|
||||||||
||5,376|-|-|846|-|6,222|
||4,704|-|-|2,088|-|6,792|
## **9.4 Revaluation**
_**If any fixed assets have been revalued please give details of the valuer and method of valuation**_
> _* The "transfers" row is for movements between fixed asset categories._
_** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._
CC17a (Excel)
30/06/2022
7
## **Section C Notes to the accounts (cont)**
## **Note 11 Debtors and prepayments**
|**Note 11 Debtors and prepayments**|**Note 11 Debtors and prepayments**|**Note 11 Debtors and prepayments**|**Note 11 Debtors and prepayments**|**Note 11 Debtors and prepayments**|
|---|---|---|---|---|
|**Analysis of debtors**
**This year**
**Last year**
**This year**
**Last year**
**£**
**£**
**£**
**£**
**Trade debtors**
215 845 - -
**Amounts due from subsidiary and associated**
**undertakings**
- - - -
**Other debtors**
425 2,499 - -
**Prepayments and accrued income**
2,785 713 - -
**Total** ~~3,425 4,057 - -~~
**_Please complete this note if the charity has any debtors or prepayments._**
**Amounts falling due**
**within oneyear**
**Amounts falling due after**
**more than oneyear**|||||
||
**Amounts falling due**
**within oneyear**||**Amounts falling due after**
**more than oneyear**||
||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**|
||215|845|-|-|
||-|-|-|-|
||425|2,499|-|-|
||2,785
|713
|-
|-
|
||~~3,425~~|~~4,057~~|~~-~~|~~-~~|
## **Note 12 Creditors and accruals**
_**Please complete this note if the charity has any creditors or accruals.**_ **12.1 Analysis of creditors**
|**Loans and overdrafts**
**Trade creditors**
**Amounts due to subsidiary and associated**
**undertakings**
**Other creditors**
**Accruals and deferred income**
**Total**|**Amounts falling due**
**within oneyear**|**Amounts falling due**
**within oneyear**|**Amounts falling due after**
**more than oneyear**|**Amounts falling due after**
**more than oneyear**|
|---|---|---|---|---|
||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||15,824
|11,147
|-
|-
|
||~~15,824~~|~~11,147~~|~~-~~|~~-~~|
## **12.2 Security over assets**
_**If any loan, overdraft or other creditor holds a charge or other security over any assets of the charity please provide details.**_
CC17a (Excel)
30/06/2022
8
## **Section C Notes to the accounts (cont)**
## **Note 14 Transactions with related parties**
_**If the charity has any transactions with related parties (other than the trustee expenses explained in note 6) details of such transactions should be provided in this note. If there are no transactions to report, please enter “None” in the relevant boxes.**_
## **14.1 Remuneration and benefits**
_**Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee or other related parties by the charity or any institution or company connected with it.**_
|**Name of trustee or connected party**|**Legal authority (eg order,**
**governing document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|
|---|---|---|---|
|||**This year**
**£**|**Last year**
**£**|
|**Jannette Hawkins**|**Articles of Association**|**12,364.20**|**12,475.76**|
|**Laura Lloyd**|**Articles of Association**|**-**|**8,064.86**|
|||||
## **14.2 Loans**
_**Please give details of and amounts owing to or from the charity’s trustees or other related parties by the charity at the year end.**_
|**Due to trustees and**
**related parties**
**Due from trustees**
**and related parties**|**Name of trustee or**
**connected party**|**Legal authority**|**Amount owing**|**Amount owing**|
|---|---|---|---|---|
||||**This year**
**£**|**Last year**
**£**|
||||||
||||||
## **14.3 Other transaction(s) with trustees or related parties**
_**Please give details of any transaction undertaken by (or on behalf of) the charity in which a trustee or related party has a material interest.**_
|**Name of the trustee**
**or relatedparty**|**Relationship to**
**charity**|**Description of the**
**transaction(s)**|**This year**
**£**|**Last year**
**£**|
|---|---|---|---|---|
||||||
||||||
||||||
CC17a (Excel)
30/06/2022
9
CHARITY COMMISSION
FOR ENGLAND AND WALES
Independent examiner's
report on the accounts
Section A
Independent Examiner's Report
Report to the trusleesl
members of
(J IrH/JM VA LLÈ'/
On accounts for the year
ended
JI (4kJGu£i
Charlty no
(If any)
OLC)
Set out on pages
I report to the trustees on my examination of the accounts of the above
charity {"the Trust.) for the year ended
Responsibilities and As the charity trustees of the Trust. you are responsible for the preparation
basis of report of the accounts in accordance with the requirements of the Charities Act
2011 I-the Act.).
I report in respect of my examination of the Trust's accounts carried out
under section 145 of the 2011 Act and in carying out my examination, I
have followed the applicable Directions given by the Charity Commission
under section 145(51(b) of the Act.
I have completed my examination. I confimi that no material matters have
come to my attention (other than Ihat disdosed below ') in connection with
the examination which gives me cause to believe that in, any material
respect..
accounting records were not kept in accordan wth section 130 of
the Acl or
the accounts do not accord th the accounting records
Independent
examinefs statement
I have no concems and have wme across no other matters in connection
with the examinab.on to which attention should be drawn in order to enable a
proper understanding of the accounts to be reached.
. Please delete the words in the brackets rfthey do not apply.
Signed:
Dale:
20LI
Name:
G C•,qO ,v-.
Relevant professional
qualification(s) or body
{rf any):
Address:
rni p
Lkn¥l4iJFO:"-
IER
October 2018
Section B
Disclosure
Only cornplete rf 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 thal the
examinerwishes to
disclose.
IER
October 2018