**==> picture [217 x 75] intentionally omitted <==** ## **Report of the Trustees for the year ending 31 December 2023.** **Name of Charitable Incorporated Organization (CIO):** The Elyott Generation **CIO Registration Number** – 1159926 **Registered Address:** 16 Beverly Road, Ruislip Manor, HA4 9AJ ## **Who We Are** The Elyott Generation is a member of Churches in Community (CIC). 'Churches in Communities International' is the legal body established in the UK for the development and co-ordination of 'Churches in Communities' around the world. The Elyott Generation benefits directly from CIC International's experience in providing recognition, influence, accountability, accreditation, representation, encouragement and sharing of expertise. ## **OUR AIMS** To help people develop in their Christian faith and maintain an intimate relationship with God in a personal way, growing to their full potential in their daily lives. ## **OUR OBJECTIVES** The objects of the CIO, for the public benefit is the advancement of the Christian faith primarily in London and throughout the United Kingdom and the rest of the World by all means consistent with the teachings of the Christian Bible, including worship, prayer, teaching, evangelism, education, community service and the support of Churches and individuals and other charitable organizations. ## **POLICIES** **Code of Conduct:** This Code of Practice provides guidelines on appropriate boundaries rather than assuming people know what the appropriate boundaries are. **Conflict of Interest Policy:** All staff, volunteers, and trustees of The Elyott Generation will strive to avoid any conflict of interest between the interests of The Elyott Generation on the one hand, and personal, professional, and business interests on the other. This includes avoiding actual conflicts of interest as well as the perception of conflicts of interest. The purpose of this policy is to protect the integrity of The Elyott Generation decision-making process, to enable stakeholders to have confidence in the organization’s integrity, and to protect the integrity and reputation of volunteers, staff and trustees. ## **SAFEGUARDING / CHILD PROTECTION POLICY** The Elyott Generation facilitates an environment in which children, young people and vulnerable adults are able to worship and grow in Christ safely and protected from any form of abuse. The Elyott Generation has a moral duty to ensure that it functions with a view of safeguarding and promoting the welfare of children and those that are vulnerable. To reduce risk and safeguard the people we host; The Elyott Generation has volunteers who work closely with children, young adults and vulnerable adults. They have received enhanced DBS checks and we ensure their behaviour constitutes safe and good practices. ## **What We Do** Our mandate is to continue stirring hearts to seek a deeper and more intimate relationship with the Lord. We focus on supporting individuals in their pursuit of purpose and personal development, in Christ. Raising and equipping people to embrace their identity in Christ and step into fulfilling the Lord’s desire and callings for their lives. ## **We do this via:** **The Gatherings** - Our meetings, retreats and conferences. These are powerful times of prayer, worship, teaching of God's word and fellowship. **Encounter Room-** A regular event to encourage and re-ignite intimacy with God, by creating an atmosphere conducive for a personal encounter with God. This event which is free to attend, includes a light lunch, a time of worship, prayer, teaching and fellowship, facilitated by Rev. Valerie Elyott and the 1Aflame team. **1Aflame** - Providing opportunities for people to serve others with their time, gifts and resources. **Vision Development-** This programme is a mentoring process, to help the visionary through the various stages of establishing their vision. It is important to us that each vision is established with integrity and in alignment with the word of God. **Holding His Gaze** - Nothing is more important than our one-to-one heart connection with the Lord. This is our way of recapturing those truths and staying sensitive to His heart, by taking time to reflect on Scripture, align with His heart and embrace His love. Teachings and prayer sessions are held via Zoom every other Tuesday @ 7:30pm – 9:30pm. The Elyott Generation is committed to providing its activities, events, training, retreats and other services to all who would benefit from them. Our activities include unrestrained worship, heartfelt prayers, reflection on God's word and in-depth teaching sessions for adults and youth. The goal is to meet The Elyott Generation’s objectives which includes: 1. A structure for discipleship for Christians 2. Prayer support by trained intercessors 3. Pastoral Care 4. Christian courses and training 5. Organising events, social activities and conferences which are open to all looking to draw closer to God and know Jesus. And any other activities as identified by the trustees to further our aims and objects. ## **REVIEW OF ACTIVITIES AND ACHIEVEMENTS** ## **Encounter Room** Our Encounter Room gatherings were held almost every other month in 2023 at Something’s Brewing Cafe in Pinner. This served as a suitable, intimate venue with Cafe service, serving each attendee with complimentary drinks and pastries as a treat from the Lord. We were able to achieve our aim of hosting an event inclusive of refreshments without charging the attendees any fees. The meetings were well attended with many testimonies following. The Lord exceeded our expectations and met all of us individually; and each person left with their own experience of God, after having spent quality time with Him. ## **Holding His Gaze** Holding His Gaze is our way of recapturing God's truths concerning us and staying sensitive to His heart. We do this by taking time to reflect on Scripture, align with His heart and embrace His love. Holding His Gaze successfully took place fortnightly on Zoom. ## **Time Away With Jesus** Time Away With Jesus (TAWJ) a 3-day retreat hosted by the historic Ashburnham Place and facilitated by Rev. Valerie and The Elyott Generation team proved to be quality time with the Lord, away from distractions. It was a time of awakening hearts to His nearness and each session was facilitated in a way that encouraged personal engagement with the Lord, in the company of other Christians. There were times of worship, teaching and reflection. With about 20 people in attendance, there were many testimonies of refreshing and personal encounters with the Lord. ## **Launching our Merchandise Collection** We also launched our ministry's merchandise collection. We sourced high quality products including mugs, tote bags, jumpers and hoodies to help buyers share their faith as our designs make great conversation starters. Every purchase contributed financially to support the work of this ministry. ## **Team conference calls - Weekly** We continue to have our weekly conference calls to grow as a team. During these calls, the team is encouraged in their Christian faith while furthering their knowledge and understanding. We continue to pray together on our conference calls and utilise it as a time to share with one another. These take place every Monday from 9pm – 10pm. ## **Public Benefits and Achievements** Most of our activities are free of charge and meet public benefit requirements for a religious charity by delivering activities and programmes that meet the aims and purposes of the organizations. These are offered to anyone interested in the Christian faith and/or is a spiritual seeker. Our provision is open to the public and offered to all via 1:1 appointment, in person gatherings, our website, and various social media platforms. ## **Volunteers** Our volunteers are made up of Christians from different church backgrounds. They volunteer of their own free will and are not in any way compelled to do so, when they cannot or no longer want to volunteer. As a matter of due diligence at the end of every year, the volunteers are all asked if they would like to continue or move on. ## **Finances** Finances are raised by donations that are made to the charity. ## **FINANCIAL REVIEW** The financial statements indicate that we received a total income of £56,293 for the year, comprised of £34,641 in unrestricted funds and £21,652 in restricted funds. This marks an increase of £4,681 in total income compared to 2022. The primary factor contributing to this growth was a general rise in donations to the charity. On the expense side, our total expenditure amounted to £64,297, of which £34,637 were unrestricted funds and £29,660 were restricted funds. This represents an increase of £23,814 in total expenses from 2022. Several factors influenced this rise in expenses: - **Ministerial Allowances:** These include the costs associated with the Minister's parsonage, office and related bills, covering a full year at the new parsonage to which the Minister relocated at the end of 2022. The increased expenses are primarily due to higher rent and associated costs in the new location. - **Telephone and Internet:** We experienced rising costs in these areas due to increases in service fees from our providers. - **Event & Honorarium Expenses:** In 2022, we had one in-person event, due to COVID19 restrictions, opting for mostly online events instead. In 2023 however, we resumed regular in-person gatherings, leading to increased event and honorarium costs. - **Charitable Donations:** We had a notable increase in charitable donations throughout the year, with contributions directed toward key areas identified during this period. As a result of these increased expenses, our reserves decreased by £8,004. However, since we had achieved positive reserves of £11,129 in 2022, this reduction brought our overall reserves down to £3,363. Despite this decline, we successfully accomplished one of our financial objectives: to increase general funds for the charity. Our goal for 2024 is to restore positive reserves by focusing on boosting donations and implementing cost-reduction strategies. Moreover, we remain committed to our core mission of supporting individuals in their pursuit of purpose and personal development in Christ. Looking ahead, we plan to register for Gift Aid, which will bolster the charity’s reserves and support our growth initiatives. Additionally, we will continue exploring diverse fundraising channels and activities to enhance our operational capacity and expand programs that serve our community effectively. ## **TRUSTEES** Rev.Valerie Elyott FROM 03 March 2014 TO PRESENT Sheila Willard FROM 03 March 2014 TO 13 September 2023 Christabel Oparah FROM 13 September 2023 TO PRESENT Shola Akingbala FROM 01 January 2018 TO PRESENT Caleb Newton FROM 3 March 2019 TO PRESENT Adenrele Odiaka FROM 28 May 2019 TO PRESENT ## **PROFESSIONAL ADVISORS** **BANK** : LLOYDS TSB **BOOK-KEEPING SERVICES** : GOLD ARROW CONSULTANCY **INDEPENDENT EXAMINER:** TIMI AND CO The Charity Registrab-on Number is :_ 1159926 The Elyott Generation Report and Accounts 31 December 2023 THE ELY0￿ GENERATION Report and accounts Contents Page Charity Information Independent Examinerg report Statement of Financial Activities Balance sheet Notes/Schedules to the finallcial statements THE ELYOTT GENERATION Charity Infom)ation Trusteès Valerie Elyott Adenrele Odiaka Caleb Newton Shola Akingbala Christabel Oparah Independent Examlnèr Daniel Dele-ojo Timi and Co. Chartered Certified A¢countants Unit One Kings Estate Broadway Parade Hornchurch RM12 4RS Registered office 16 Beverly Road Ruislip Manor HA4 9AJ Registered number 1159928 THE ELYOTh GENERATION Independent Examiners Report to tho trusteeg of thè charlty Report of the Independent Examinor to Ihe trustees on the flnancial statomgnts of th• chartty for the year ended 31 December 2023 I report on the financial statements of the Charity on for the year ended 31 December 2023 which have been prepared in accordance with the Charities Act 2011 and with the Financial Reporting Standard for Smaller Entities IFRSSEI, effective April 2008, adapted lo meet the needs of unincorporated organi8alions, as modified by the Statement of Recommended Practice for Accounling and Reporting issued by the Charity Commissioners ft)r England & Wales. effective April 2005 as revised in June 2008. IThe SORPI, under the historical cost convention and the accounting policie5 set out. Respectivo responsibilities of trustees and examiner The Charity's trustees are responsible for the p￿paratIOn of the financial statement5. The trustees are Satisfied that the audit requirement of Section 144111 of the Charities Act 2011 {the Acll does not apply, and that there is no requirement in the governing document or constitution of the Charity for the conducting of an audit. As a consequence, the trustees have elected that the financial statements be subject to independent examination. Having satisfled myseff that the charity is not subject to aud¢ and is eligible for independent examination, it is my responsibility to.. al examine the accounts under sectson 145 of the Act., bl to follow the procedures laid down in the General Directions given by the Charity Commission under section 145{51(bl of the Act,. and., cl lo slate whether particular matters have come to my attention. Basis of opinion and scope of work undertaken I conducted my examination in accordance with the General Directions given by the Charity Commissioners for England & Wale5 in relation to the conducting of an independent examination, referred to above. An independent examinalron includes a feview of the accounting records kept by the Charity and of the accounting systems employed by the Charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements and seeking explanations from you as trustees concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of the Charities legislation and that the financial statements comply with the SORP, on a lest basis, of evidence relevant to the amounts and disclosures in the finan¢ial statements. The procedures undertaken tjo nol provide all the evKlence that would be r4uired in an audit. and information supplied by the trustees in the course of the examination is not subjected to audit tests or enquiries, and consequently I do not express an audit opinion on the view given by the financial statements, and in parb'cular, l express no opinion as lo whether kne financial ststemenls give a true and fair view of the affairs of the charty, and my report is limited to the matters set out in the statement below. I planned and performed my examination so as to satisfy myself that the objoclives of tha independent examination are achieved and before finalising the report, l obtain wrillen assurances from the trustees of all material matters. Independ9nt Examingr's Statement, report and opinion Subject to the limitations upon Ihe scope of my work as detailed above, in connection with my examination, I can confirm Ihal this is a report Iri respect of an examination carried out under section 145 of the Act and in accordan￿ with any directions given by the Commission under subsection {5llbl of that section which are applicable,. THE ELYOTT GENERATION and that, no matter has Come to my attention in connection with my examination which gives me reasonable cause to believe that in any material respect the requirements {il to keep accounting records in accordance with section 130 of the Act.. lill to prepare financial Statements which accord wrth the accounting records and corftply with the accounting requirements of the Act artd.. {iiil that the financial statements be prepared in accordance with the methods and principles set out in the Statement of Recommended Practs'¢e- Accounbng and Reporting by Charities have not been met,. or to which, in my opinion, attention should be drawn in my report in order to ènable a proper understanding of the accounts to be reached. Daniel Dele-ojo FCCA For and on behalf of Timi and Co. Chartered Certified Accounlants Unil One Kings Estate Broadway Paradé Homchurch RM12 4RS The date upon which my opinion is expressed is on 24 October 2024. The Elyott Generation - Statement of Financial A¢trrfHios for the year ended 31 December 2023 Statement of FinanclalActivities for the year ended 31 December 2023 SORP Curr•nt y09r UnrKtrSctod CyrrvTrtyoat Ro8trlct8d Fund¥ Currnnt year roto1 Funds Prloryoar Totsl Fynds 2023 2023 202 20r2 Income from: Donations & Subscriptions 34,841 21,652 08.293 51.612 Èxpenditure on: Charitable actiwties 34,637 29,660 64,296 40,484 Totsl expenditure 34,637 29.660 40,484 Net income forth8 year 18,0081 18.0031 11.128 Net incom• after tran$feFS 18,fMI 18,0031 11.128 Net movornent In fund5 18.0081 18.0031 11.128 R•conclllatlon of fund¥:. Totsl fvnd8 brought fO￿ard 11,364 11.364 238 Totsl funds carried forward 11,368 18.008 3,362 11,366 The'SORP Ref indicated 8b¢)ve is the d8s8ific8bon of income set out in the fomial SORP documents. As required by paragraph 4.60 of the SORP, the brought fOnI￿rd and cartied forward furKls above have been agr￿ to the Balance Sheet. A separate Statement of Tot81 Re(x)gnised Gaing and Losse5 is not raqui￿d as thi5 ststem8nt includes all re￿nIsed gains and losse$ All the pr50r year tr8nsactK)ns wère unrestricted item8, 8nd no further gnoly3is 15 required The Elyott Gen•rati¢)n- Balance Sheet as at 31 Decgmhr 2023 SORP Ref 2023 2022 Flxed assèts Tangible a558is 827 1,134 Currerrt a89ets Rent deposit Cash at bank and in harrtl 2,480 755 2.480 8,528 Tolal ¢urr8nlas8ets 3,235 11,008 Crodltorg.. amounts fallFng due wlthin ong year 17001 17001 N•t currnnt assats 2.535 10,308 11.441 Nèt assets Creditors.. amounts f8llirG due alter mor than one year 1781 The total net assots of thg charlty 3,362 11,368 Thet0t￿ neiassèts of the chty are fun(1gd by tha funds ofthe chaiity. as follt)WS:_ R88trlcted furxls Restrict￿ Revenue Fund$ 18.IM)81 18,0081 Unrestrlcw Revenuo Fund8 11,370 11,388 11.370 11,366 Totsl ¢harlty funds 3,382 11.366 The'SORP Ref indicatad 81xive Is the classffi¢ab"on of Balan￿ Sheet i18ms as sot out in the formal SORP documents. As Tequired by paragraph 4.60 of the SOFIP. tho brought foF%wdrd and carried forward fvnd5 abov8 havo bean agreed to tho SOFA. The Trustees athn0w￿ge their responsibili￿e$ for cotnptying %s1th tha rtquirernents of charity bgBl81ion with respect to ac¢ounling records 8nd the preparat￿n of accounts, The Trustee$ are sath"sfied that. amhough tt)e charity is not registered under the Compankg5 Acts, tt it were 80 regi¥tered, it would bè g1rglb￿ to wpare accounts in attordan¢e with the provrsK)n$ in Part 15 of the CompanlesAct 20C6. applicabl8 to cornpanies subie¢l to the srnall ¢i￿pants$ ragirre. VALERIE ELYO Trustee Approved by th& board of trust•e8 on 24 Octoter 2024 THE ELYorr GENERATION Notes to the Financial Statements for the ear ended 31 Decemb8r 2023 1. ACCOUNTING POLICIES Accounting corwention The financial slalements have been prepared in accordance with the Financial ReportT"ng Standard for Smaller Entities IFRSSEI. effectNe April 2CX)8, and all other appli¢able accounting standards, as modified by the $18tement of Recommended Practi¢* for Accounting and Reporting issued by the Charty Cornmissioners for England & Wales. (revised June 20081. Incoming r960urc•$ All incomin9 resources are ir*clu¢Jed on the Stalelnent of Financial Actwities when the d)arity is legally antilbd to the incoma and the amount can be quantified with reasonable accuracy. Rosources exp•nded Expenditure is accounted for on an accruals basis 8nd has been elassified urtder heading$ that aggregate all eosl related lo the category. Mhere costs cannot be directfy attributed to particular heading8 they have been allocated to actiwlies on 8 basis consistent the use of resources. Taxation The charty is exempt from tax on its charitable actNitie$. Fund aeeountlng Unrestricted funds can be used in accordance wrth the char¢table objectives atthe drsuetion of the trustees. Restricted funds can onty be US￿ ft)r particular restrict&l purpo￿ within the oty"É¢ts of the charity. Restrictions arise when specified by the dontsr or when fiJnd8 are rwsed for particular restricted purposgs. Further explanation of the nature and puryL)se of ead) fund 15 induded in the notes lo the financial statements. Hlre purchase and leasing ccrfnmitm•nt8 Rentals paid under operating ￿85e$ are charged to the statements of financi￿ activities on a 8lraight line ba818 ovèr the period Of the lea$e. 2. TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits forlhe year ended 31 December 2023 nor for the year ended 31 December 2022. Trustees, Expenses There were no trustees. expenses paNI neitherfrjr the year ended 31 D8cgmber 2023 nor ft)r the year ended 31 December 2022. The Elyott G•noratlon Dètailed anatysl8 of incomè and ex￿ndItUre for the yoar ended 31 December 2023 as required by the SORP 2015 rhiTS anatysis ITS classslllgd by ¢onventlonal nomin81 do￿lIptionS andnotby aetlvlty. 3 Donations. Grnnts and Legacle8 ¢urr•nty•ar Cuwrent ye•r Unrnsthcted Restrictad Fund$ FuTrd¥ urrentyear Total Funde Prior Year Total Fund8 2023 2022 ElonaUon$ 34,641 21,652 56,293 51.612 Total donatlons & subscrfptlons 34,641 21.652 S6.293 51,812 Total donations & subscription¥ 34.641 21.652 56.293 51,612 4 Expenditure on charitsble activitl•$- Direct sponding Curronty•or Cyvrnntyear CufYOnt y•ar PrlorY•ar Unr48tricted Regtrlctsd Total Fund• Total F¥nd$ Funds Fvnds Currgnt Year 3023 20¥J 2023 2022 Charitable service gvents 91 2.720 1811 642 Totsl direct Spgnding 1811 642 3 Support costs for ¢harftabl• activities U￿errt year Unwstrlctsd FundB Currgrtyear Ro8irJ¢tsd Funds Currènt wr Total Fund8 Pvlor Yèar Totsl Fund Curyent Year 2023 2023 2023 2022 Employee costs not includ•diTn direct eosts Training and welfare- staff Travel and subsistence Entertaining 140 140 1.664 150 140 2,306 110 150 Voluntow costs Gen8r81 meals Honorariurn 1.744 2.330 1.744 2.330 1,183 Adminlstrative ovorheads Telephone, fax and intemet Stationery and printing Men7bership subscriptions Website costs Softwar8 licences and expenses Advertising and matkeling 2A08 1,247 722 1,535 2,010 382 722 593 2,010 362 1.493 402 The Elyott Ggneration D•lail•d analy81$ of In¢ome and expenditure for thè year ended 31 Dgc8mber 2023 as rnquired by the SORP 2015 Insurance Charrtable donallons Equipment.repairs,expenses and maintenance Minister Stipend General admin Minister Allowances Ministering tools and gifts 144 3,274 388 6.120 144 3.274 144 872 6,120 1.998 30,513 3,622 1,121 17,889 2e.06S 765 2,857 6 Professional pald to the Ind•p•ndentExamirterin 8ddltlon to gxominatlon lee T(lQ 700 700 7 Profe￿One1 fees paid to advisors olher than tha audltor or examlner Accountancy fees other than exarninalion or audit fees Consultancy fees 600 780 6.28Q Financial costs Bank charges Depreciation & Amorttsation in total for 32 976 32 976 489 Support costs bèfore realloeation 34,546 26,940 61,485 39.839 Total Support CO8ts- Current Yèar 34.546 26,940 81,485 39,839 The basis of allocation of costs aCtiVrt￿ k% doxribed under accounting policies Al the expenclilute in Ihe prioryearw85 unr6StriCtsd. Administrativè ov•rh•ad$ Prof•ssional feas ￿ld to tho Indwend•ntExamin8rin addlllon to e¥amlnatlon lèe¥ The basis of allocats'on of costs beWn aCtN￿e$ is d8scrib￿l undèr 8c(x)tJnling polides Other Expendlture- Governan¢e costs Profgs$ional f8•$ pald to the IndependentExaminerin addition to ￿amIfta￿On I￿S urrortyoar ¢urrBntyear Curyontyear Prforyèar Uthrèstricted R08tricted Total Fund$ Total Funds Fundi Funds 2023 2023 2023 2022 Fees pgKI to the examinerf8 fim 700 700 700 Total addltlonal fees in¢lu(kd in SUPFJQrt Costs at N¢XO 5 700 700 700 The Elyott Gonoratlon Detsilod analysis of In¢orne and expendlture for th• yoar endad 31 DeCem￿r 2023 as rnquI￿1 by th• SORP 201eS Al the 8xpendfture in Ihe prior ye8rwas unrestricted. Prolgsslon•l foes pald to independ•ntEr•minorin 4ddition to examination fe•s Prfor Yo Prfoi Yo•r Llrbreststctod Rè&tfi¢ted Furtds Fund 2022 2022 Prlor Y•ar Total Funds 9 Total Charitable expgndiiuro Currenty•ar Cunpntyear Unts&tricted R•strictsd F¥ntts Fund$ 2023 2023 CurKg*)ty6ar Prk*r Y8ar Totsl Fund& Totsl Fynds Curnt Year 2022 Total direct spending Total supwrt costs 91 2.720 26,940 2,811 61A85 39,839 Total charftsble expondltu 34.637 29.660 64,296 40,481 I the eypenditure in the p￿r ￿arWa$ unr88trK¢g#. Prfor Y08 Vnrèsirieted FuTrd• Prioryear Ros￿¢￿￿ Fund5 Prior Year Total Fund$ 10 Prlor Year 2022 2022 2022 Total direct spending Total support Costs 39,842 39,839 Total ehoritable axpwdlturo 40.484 ## **THE ELYOTT GENERATION** ## **Independent Examiner's Report to the trustees of the charity** ## **Report of the Independent Examiner to the trustees on the financial statements of the charity for the year ended 31 December 2023** I report on the financial statements of the Charity on for the year ended 31 December 2023 which have been prepared in accordance with the Charities Act 2011 and with the Financial Reporting Standard for Smaller Entities (FRSSE), effective April 2008, adapted to meet the needs of unincorporated organisations, as modified by the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales, effective April 2005 as revised in June 2008. (The SORP), under the historical cost convention and the accounting policies set out. ## **Respective responsibilities of trustees and examiner** The Charity's trustees are responsible for the preparation of the financial statements. The trustees are satisfied that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the governing document or constitution of the Charity for the conducting of an audit. As a consequence, the trustees have elected that the financial statements be subject to independent examination. Having satisfied myself that the charity is not subject to audit, and is eligible for independent examination, it is my responsibility to: a) examine the accounts under section 145 of the Act; b) to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the Act; and; c) to state whether particular matters have come to my attention. ## **Basis of opinion and scope of work undertaken** I conducted my examination in accordance with the General Directions given by the Charity Commissioners for England & Wales in relation to the conducting of an independent examination, referred to above. An independent examination includes a review of the accounting records kept by the Charity and of the accounting systems employed by the Charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements and seeking explanations from you as trustees concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of the Charities legislation and that the financial statements comply with the SORP, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements. The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the trustees in the course of the examination is not subjected to audit tests or enquiries, and consequently I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below. I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report, I obtain written assurances from the trustees of all material matters. ## **Independent Examiner's Statement, report and opinion** Subject to the limitations upon the scope of my work as detailed above, in connection with my examination, I can confirm that this is a report in respect of an examination carried out under section 145 of the Act and in accordance with any directions given by the Commission under subsection (5)(b) of that section which are applicable; 2 ## **THE ELYOTT GENERATION** and that, no matter has come to my attention in connection with my examination which gives me reasonable cause to believe that in any material respect the requirements (i) to keep accounting records in accordance with section 130 of the Act; (ii) to prepare financial statements which accord with the accounting records and comply with the accounting requirements of the Act and; (iii) that the financial statements be prepared in accordance with the methods and principles set out in the Statement of Recommended Practice - Accounting and Reporting by Charities have not been met; or to which, in my opinion, attention should be drawn in my report in order to enable a proper understanding of the accounts to be reached. Daniel Dele-Ojo FCCA For and on behalf of Timi and Co. Chartered Certified Accountants Unit One Kings Estate Broadway Parade Hornchurch RM12 4RS The date upon which my opinion is expressed is on 24 October 2024. 3