## **BERRYMEAD EVANGELICAL CHURCH**
## **ANNUAL REPORT FOR 2021**
Berrymead Hall is registered with the Charity Commission, as Berrymead Evangelical Church, under Charity number 1160382. Our governing document is a Trust Deed dated 7 November 2014. We currently have eight trustees. These are Hemanth Burgula, Peter Ernest Dean, Donovan Julies, Sidney Terence Parker, Joanne Oluwafikayo Showunmi, Joseph Olufemi Showunmi, Alan Stacey and Rosemary Sylvester. The Managing Trustees during 2021 were Hemanth Burgula, Sidney Parker, Joseph Showunmi and Peter Dean. Our address is Berrymead Hall, Avenue Road, Acton, London, W3 8NL.
_The Church’s bankers are TSB Bank plc._
_The Church’s accountants are David Smith & Co., 7 Grosvenor Gardens, London, SW1W 0AF._
_The Church’s Custodian Trustees are the Church Growth Trust, 1 Manor Farm Barns, Baines Lane, Oakham, Rutland, LE15 9HP._
The objects of the Church for the public benefit are to advance the Christian faith, in accordance with the Statement of Beliefs and Practices set out on page 4, in Acton, London, and in such other parts of the United Kingdom or the world as the Trustees may from time to time think fit.
## **Commentary on the year**
This has been another year lived under the shadow of the Covid 19 virus (or Coronavirus) pandemic. This has meant that church services have often been held online, rather than in our premises. Some of our usual activities have not been carried out at all. Other activities have only recommenced towards the latter part of the year. We have also lost touch with some of our folk during the pandemic! Nationally, the provision of vaccines has been a tremendous blessing. By the end of 2021, the majority of the U.K.’s population had received three vaccinations. This has enabled people to recommence many of the regular practices, previously considered to be part of normal life, prior to the pandemic. However, we have continued to adopt a cautious approach to help keep our congregation safe from infection.
A **Family Service** was held each Sunday in 2021. The majority of these was held online. A joint service with Acton Baptist Church, and the House of Transformation, was held in October. (This joint service took place at Acton Baptist Church’s premises.) Outside speakers preached at the majority of our services, mainly online from their own homes! The numbers of people attending varied during the year. Some of our folk were unable to join in online! Our children’s **Sunday Bible Club,** held during the Family Service, was held only a few times during the year.
During 2021 our **commemoration of the Lord’s Death in the Breaking of Bread** was held every Sunday, whether we were meeting at Berrymead Hall or online. Sadly, once again, we had no **baptisms** during the year.
We have also been unable to hold our Tuesday **Coffee Mornings** during 2021. **Prayer meetings** were held every Saturday morning during the year. We also had weekly prayer meetings, on Wednesday mornings, in term-time. On **Tuesday evenings** we met online for Bible study each week, during term-time, throughout the year.
Page 1
## **BERRYMEAD EVANGELICAL CHURCH**
## **ANNUAL REPORT FOR 2021 (CONT’)**
## **Commentary on the year (cont’)**
We were not able to run **evening clubs for children and young people** for the majority of 2021. However, the **Thursday Club** (for children aged between 6 to 11 years) was held, at the church premises, for the last few months of 2021.
**The Good News paper** was delivered each month, to a blocks of flats on the South Acton estate, two blocks of flats on the Acton Gardens estate and to Berrymead Gardens.
**Sidney Parker (Sid)** . Sid, one of our elders, suffered a massive stroke in 2018. He continues to live in his own home, with a live-in carer. Sadly, he has not received many visitors during the course of the year, because of the pandemic. However, with his carer’s help, he is able to take part in our online meetings. Sid values this privilege very highly.
## **Special Events**
We were able to go to Long Crendon for an **Awayday** in October. We held **Carols by Candlelight** in our church building in December. We did not hold any **film nights** , **Y-Easter** , the **Harvest Supper** or **Xmas Factor** .
**World mission.** We continue to pray for, and give financial support to, missionary work in Belgium, Brazil, Burkina Faso, Ecuador, France, India and Thailand.
## **Finance**
Offerings have not been collected in the usual way, because many of our meetings have been held online. Nevertheless our members have, very faithfully, continued to make their gifts, via bank transfer.
**General Fund** : Income for the year was £2,141 more than in 2020. Expenditure was £3,052 more than that for the previous year. At the year’s end there was a surplus (before transfers to Restricted Funds) of £21,473. Transfers from the Fund were required to meet deficits on the Christian Aid Fund (£500), the Mano y Mano Fund (£75), and the Missionary Fund (£15,798). The balance in hand at the end of the year increased by £5,100 to £33,093.
**Restricted Funds** : Gifts from the Missionary Fund totalled £17,388. Total balances remaining on the restricted funds totalled £3,035 at the end of the year.
Both income and expenditure are shown in the accounts on an accruals basis. We aim to retain an accumulated excess of Income over Expenditure. We believe in using the monies the Lord provides us with and do not usually expect to accumulate large reserves. We consider that the Accounts are exempt from an audit. Once again, we are very grateful to David Smith (from Dean Hall, Ealing), for undertaking to be our reporting accountant. We receive no remuneration or personal payments for acting as Trustees.
Page 2
## **BERRYMEAD EVANGELICAL CHURCH**
## **ANNUAL REPORT FOR 2021 (CONT’)**
## **Accounts**
## **Premises**
We are seeking to have some leaks repaired and are continuing to monitor some cracks in the brickwork on two sides of our church building.
## **Co-operation with other local churches**
As mentioned above, we shared a service with Acton Baptist Church and The House of Transformation in October.
## **Summary**
God has graciously kept us throughout this very difficult year. We have had to cancel many of our usual activities, and have lost regular contact with some of our people. We realize that being together in person is very important. We now have to encourage our folk to get together, physically, as often as possible, and to bring God’s good news to the people in our community.
........................................ Sidney Parker (Elder)
………………………….
Joseph Showunmi (Elder)
........................................
………………………….
Hemanth Burgula (Elder)
Peter Dean (Elder)
6 February 2022
Page 3
## **BERRYMEAD EVANGELICAL CHURCH**
## **ANNUAL REPORT FOR 2021 (CONT’)**
## **DOCTRINES**
We believe in:
1. The Divine Inspiration, Authority and Sufficiency of the Holy Scriptures
2. The Unity of the Godhead with the distinction of Persons in that Unity, namely the Father, and the Son, and the Holy Spirit, to whom equal honour is due
3. (a) That the Son of God truly became man, being begotten of the Holy Ghost, and born of the Virgin Mary
3. (b) That His death was a sacrifice to God and a propitiation for the remission of sins
3. (c) That He was raised from the dead
3. (d) That He ascended to the right hand of God, and is now the all-sufficient High Priest of His people
3. (e) That He will come again to receive them unto Himself and to set up His Kingdom
1. That in consequence of the fall of Adam, man became “lost” “without strength” and at “enmity against God”
2. The need of the Holy Spirit’s work in regeneration and sanctification
3. (a) That the justification of the sinner before God is by faith alone
6. (b) That every justified one is also born of God
6. (c) That such new birth results in and is made evident by holiness of life and good works
4. (a) That at death the spirit of man does not cease to exist, or become unconscious
5. (b) That the dead will be raised either to life or to condemnation; and that the blessedness of the righteous and the punishment of the unrighteous will be alike eternal
## **PRACTICES**
1.The customary observance of the ordinance of Believer‟s Baptism by immersion on personal confession of faith, and the commemoration of the Lord‟s Death in the Breaking of Bread on the first day of the week in so far as circumstances allow.
2. The reception at the Lord‟s table of all believers known to be sound in faith and godly in life.
3. The conducting of meetings for worship under the guidance of the Holy Spirit, with opportunity for the exercise in the assembly of all true gifts for edification, subject to the Lordship of Christ.
Page 4
## **BERRYMEAD EVANGELICAL CHURCH**
## **Independent Examiner's Report to the Members of Berrymead Evangelical Church**
I report on the accounts of the charity for the year ended 31[st] December 2021, which are set out on pages 6 to 15.
## **Respective responsibilities of the Managing Trustees and the Examiner**
The charity’s Managing Trustees are responsible for the preparation of the accounts. They consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
## It is my responsibility to:
- examine the accounts under section 145 of the 2011 Act;
- follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
- state whether particular matters have come to my attention.
## **Basis of independent examiner's report**
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the statement below.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention:
- 1 which gives me reasonable cause to believe that, in any material respect, the requirements: to keep accounting records in accordance with section 130 of the 2011 Act; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act
- have not been met; or
- 2 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
## **David C Smith FCA**
of David Smith & Co, Chartered Accountants 7 Grosvenor Gardens LONDON SW1W 0AF
- 6 April 2022
Page 5
## **BERRYMEAD EVANGELICAL CHURCH**
## **ANNUAL REPORT FOR 2021 (CONT’)**
## **ACCOUNTING POLICIES**
The financial statements, incorporating a Statement of Financial Affairs, have been prepared in accordance with the Statement of Accounting Practice (SORP) “Accounting and Reporting by Charities”, issued in 2000 by the Charity Commissioners for England and Wales, and with applicable Accounting Standards. The particular accounting policies adopted by the Elders are described below:
## **1. ACCOUNTING CONVENTION**
The financial statements have been prepared under the historical cost convention.
## **2. RESOURCES EXPENDED**
## **Direct Charitable Expenditure**
Includes all expenditure directly related to the objects of the Church
## **Other expenditure**
This is analysed under the following two sub-headings, as required by the SORP
## **Income Generation and Promotion**
- Costs incurred in publicity
## **Management and administration of the Church**
- Expenditure incurred in the management of the Church’s assets, organisational administration and compliance with constitutional and statutory requirements.
Page 6
## **BERRYMEAD EVANGELICAL CHURCH**
## **ACCOUNTS FOR 2021**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2021**
||2021
General
Funds|2021
Restricted
Funds|2021
Total
Funds|2020
Total
Funds|
|---|---|---|---|---|
|**INCOME AND EXPENDITURE**
**INCOMING RESOURCES**
Offerings, gifts, legacies and grants
Bank interest
**Total incoming resources**
**RESOURCES EXPENDED**
**Direct charitable expenditure**
Gospel and Ministry
Gifts
Upkeep of premises
Equipment and flooring
Other expenditure
Management and administration of the charity
Total resources expended
**Net incoming resources (resources**
**expended) before transfers**
Transfers
**Net movement in Funds**
Fund balances brought forward at 1 January 2021
**Fund balances carried forward at 31 December 2021**|£
39,174
22|£
5,398
-|£
44,572
22|£
43,596
15|
||39,196|5,398|44,594|43,611|
||2,608
13,805
888
284|-
19,919
782
-|2,608
33,724
1,670
284|1,778
33,778
6,647
1,607|
||17,585|20,701|38,286|43,810|
||138|-|138|132|
||138|-|138|132|
||17,723|20,701|38,424|43,942|
||21,473
16,373|15,303
16,373|6,170
-|331
-|
||5,100
27,993|1,070
1,965|6,170
29,958|331
30,289|
||33,093|3,035|36,128|29,958|
Page 7
## **BERRYMEAD EVANGELICAL CHURCH**
## **ACCOUNTS FOR 2021 (CONT')**
## **BALANCE SHEET AS AT 31 DECEMBER 2021**
||**Current Assets**
Insurance and other premiums and invoices paid in advance
Debtors
Balances at banks on deposit and current accounts
**Deduct: Current Liabilities**
Creditors
**Net Current Assets**
**Representing**
**Unrestricted Funds**
General Fund
**Restricted Funds**
Building Fund
Equipment and Furniture Fund
Gap (The) Fund
Mano y Mano Fund
TEAR Fund
W3@ Fund
Total Funds|This Year|Last Year|
|---|---|---|---|
|||£
488
38
35,925|£
197
925
29,221|
|||36,451|30,343|
|||323|385|
|||36,128|29,958|
|||33,093|27,993|
|||418
1,970
38
-
252
357|-
1,570
38
-
-
357|
|||3,035|1,965|
|||36,128|29,958|
Approved by the Managing Trustees on 6 February 2022
................................................. Hemanth Burgula
................................................. Peter Dean
................................................. Sidney Parker
................................................. Joseph Showunmi
Page 8
## **BERRYMEAD EVANGELICAL CHURCH**
## **ACCOUNTS FOR 2021 (CONT')**
## **INCOME & EXPENDITURE FOR THE YEAR**
||**UNRESTRICTED FUNDS**
**General Fund**
Income
Offerings and gifts
Bank interest
Expenditure
Gospel and ministry
Annual donation to Evangelical Alliance
Telephone and broadband
Copyright licence
Web site
Good News newspaper
Computer applications
Thirty-eight eleven (was CCPAS)
Catering
Ealing CommunityTransport
Hire of rooms
Communion wine and disposable glasses
Speakers expenses
Subscription to Acton Churches Together
Subscription to Partnership
Stationery and Covid 19 signs
Gifts
Gifts to UK workers and missions
Oxygen concentrators for India
Gift to Acton Homeless Concern
Gift to Ealing Foodbank
Gift to the Living Room
Miscellaneous gifts
Gift to Ealing Churches Winter Night Shelter
Gift to Christians against poverty
Flowers and floral tributes
Gift to the Ascension Trust|This Year|Last Year|
|---|---|---|---|
|||£
39,174
22|£
37,040
15|
|||39,196|37,055|
|||750
407
288
67
231
173
141
138
121
75
67
50
50
50
-|-
291
198
-
232
171
141
38
45
-
-
260
50
50
302|
|||2,608|1,778|
|||5,650
3,600
1,000
1,000
1,000
549
500
500
6
-|4,700
-
1,000
1,000
1,000
854
1,000
500
-
500|
|||13,805|10,554|
||Upkeep of premises
Heat, light and water
Church Growth Trust administration fee
Cleaning and cleaning materials|768
120
-|808
120
81|
|||888|1,009|
Page 9
## **BERRYMEAD EVANGELICAL CHURCH**
## **ACCOUNTS FOR 2021 (CONT')**
## **INCOME & EXPENDITURE FOR THE YEAR (CONT')**
|||This Year|Last Year|
|---|---|---|---|
||**UNRESTRICTED FUNDS (CONT')**
**General Fund- Expenditure (cont')**
Equipment
Central heating service
Insurance - contents of Hall etc
Insurance – Loss Recovery
Insurance - All Risks
Pedal bins
Thermometers
Roller banners
P.A.T. (Portable appliance tests)
Miscellaneous items of small equipment
Catering equipment
Management and administration of the charity
Reporting Accountants' fee
Total expenditure for year
Surplus/(deficit) for year before transfers
Deduct: Transfers to Restricted Funds
Building Fund
Missionary Fund
Christian Aid Fund
Mano y Mano Fund
TEAR Fund
Surplus/(deficit) for year after transfers
Fund balance brought forward at 1 January 2021
**Fund balance carried forward at 31 December 2021**|£
115
64
55
38
12
-
-
-
-
-|£
115
61
52
36
350
218
148
108
107
3|
|||284|1,198|
|||138|132|
|||138|132|
|||17,723|14,671|
|||21,473
-
15,798
500
75
-|22,384
618
16,655
500
538
183|
|||16,373|18,494|
|||5,100
27,993|3,890
24,103|
|||33,093|27,993|
Page 10
## **BERRYMEAD EVANGELICAL CHURCH**
## **ACCOUNTS FOR 2021 (CONT')**
## **INCOME & EXPENDITURE FOR THE YEAR (CONT')**
||**INCOME & EXPENDITURE FOR THE YEAR(CONT')**||||
|---|---|---|---|---|
||||This Year|Last Year|
||**RESTRICTED FUNDS**
**BUILDING FUND**
Income
Offerings and gifts
Expenditure
Roof repairs
Insurance of building
Surplus/(deficit) for year
Transfer from General Fund
Surplus/(deficit) for year after transfer
Fund balance brought forward at 1 January 2021
**Fund balance carried forward at 31 December 2021**||£
1,200|£
1,450|
||||-
782|4,900
738|
||||782|5,638|
||||418
-|4,188
618|
||||418
-|3,570
3,570|
||||418|-|
||||||
||**CHRISTIAN AID FUND**
Income
Offerings and gifts
Expenditure
Gifts to Christian Aid
Surplus/(deficit) for year
Transfer from General Fund
Surplus/(deficit) for year after transfer
Fund balance brought forward at 1 January 2021
**Fund balance carried forward at 31 December 2021**||-|-|
||||500|500|
||||500
500|500
500|
||||-
-|-
-|
||||-|-|
||**EQUIPMENT & FURNITURE FUND**
Income
Offerings and gifts
Expenditure
Apple iPad
Surplus/(deficit) for year
Fund balance brought forward at 1 January 2021
**Fund balance carried forward at 31 December 2021**||400|484|
||||-|409|
||||400
1,570|75
1,495|
||||1,970|1,570|
||||||
Page 11
## **BERRYMEAD EVANGELICAL CHURCH**
## **ACCOUNTS FOR 2021 (CONT')**
## **INCOME & EXPENDITURE FOR THE YEAR (CONT')**
||||This Year|Last Year|
|---|---|---|---|---|
||**RESTRICTED FUNDS (CONT’)**
**GAP (THE) FUND**
Income
Expenditure
Fund balance brought forward at 1 January 2021
**Fund balance carried forward at 31 December 2021**||£
-|£
-|
||||-|-|
||||38|38|
||||38|38|
||||||
||**MANO Y MANO FUND**
Income
Gifts
Expenditure
Gifts to Mano y Mano
Surplus/(deficit) for year
Transfer from General Fund
Fund balance brought forward at 1 January 2021
Fund balance carried forward at 31 December 2021||956|1,111|
||||1,031|1,649|
||||75
75|538
538|
||||-
-|-
-|
||||-|-|
||**MISSIONARY FUND**
Income
Offerings and gifts
Expenditure
Gifts to missionaries
Gifts to missionary organisations
Surplus/(deficit) for year
Transfer from General Fund
Fund balance brought forward at 1 January 2021
**Fund balance carried forward at 31 December 2021**|See Note
4|1,590|1,420|
||||13,300
4,088|12,850
5,225|
||||17,388|18,075|
||||15,798
15,798|16,655
16,655|
||||-
-|-
-|
||||-|-|
||||||
Page 12
## **BERRYMEAD EVANGELICAL CHURCH**
## **ACCOUNTS FOR 2021 (CONT')**
## **INCOME & EXPENDITURE FOR THE YEAR (CONT')**
|||This Year|Last Year|
|---|---|---|---|
||**RESTRICTED FUNDS (CONT’)**
**TEAR FUND**
Income
Offerings and gifts
Expenditure
Gifts to TEAR Fund
Surplus/(Deficit) for year
Transfer from General Fund
Surplus/(deficit) for year after transfer
Fund balance brought forward at 1 January 2021
**Fund balance carried forward at 31 December 2021**|£
1,252|£
2,091|
|||1,000|3,000|
|||252
-|909
183|
|||252
-|726
726|
|||252|-|
|||||
||**W3@ FUND**
Income
Expenditure
Fund balance brought forward at 1 January 2021
**Fund balance carried forward at 31 December 2021**|-|-|
|||-|-|
|||357|357|
|||357|357|
|||||
||**SUMMARY OF MOVEMENTS ON RESTRICTED FUNDS**
Income
Building Fund
Christian Aid Fund
Equipment and Furniture Fund
Mano y Mano Fund
Missionary Fund
TEAR Fund
Expenditure
Building Fund
Christian Aid Fund
Equipment and Furniture Fund
Mano y Mano Fund
Missionary Fund
TEAR Fund|1,200
-
400
956
1,590
1,252|1,450
-
484
1,111
1,420
2,091|
|||5,398|6,556|
|||782
500
-
1,031
17,388
1,000|5,638
500
409
1,649
18,075
3,000|
|||20,701|29,271|
Page 13
## **BERRYMEAD EVANGELICAL CHURCH**
## **ACCOUNTS FOR 2021 (CONT')**
## **INCOME & EXPENDITURE FOR THE YEAR (CONT')**
|||This Year|Last Year|
|---|---|---|---|
||**RESTRICTED FUNDS (CONT’)**
Transfers from Unrestricted Funds
Building Fund
Christian Aid Fund
Mano y Mano Fund
Missionary Fund
TEAR Fund
Funds balances brought forward at 1 January 2021
Building Fund
Equipment and Furniture Fund
Gap (The) Fund
Mano y Mano Fund
TEAR Fund
W3@ Fund
**Fund balances carried forward at 31 December 2021**
Building Fund
Equipment and Furniture Fund
Gap (The) Fund
TEAR Fund
W3@ Fund
**Overall Summary- Restricted Funds**
Income
Expenditure
Surplus/(Deficit) before transfers from unrestricted funds
Transfers from unrestricted funds
Surplus/(Deficit) after transfers from unrestricted funds
Funds balances brought forward at 1 January 2021
**Funds balances carried forward at 31 December 2021**|£
-
500
75
15,798
-|£
618
500
538
16,655
183|
|||16,373|18,494|
|||-
1,570
38
-
-
357|3,570
1,495
38
-
726
357|
|||1,965|6,186|
|||418
1,970
38
252
357|-
1,570
38
-
357|
|||3,035|1,965|
|||5,398
20,701|6,556
29,271|
|||15,303
16,373|22,715
18,494|
|||1,070
1,965|4,221
6,186|
|||3,035|1,965|
|||||
Page 14
## **BERRYMEAD EVANGELICAL CHURCH**
## **ACCOUNTS FOR 2021 (CONT')**
## **INCOME & EXPENDITURE FOR THE YEAR (CONT')**
## **NOTES TO THE ACCOUNTS**
- 1 . The Church is a charity and is not liable to United Kingdom income tax.
2. Restricted Funds are funds which are subject to specific trusts. The income for each of these has come from donations. Expenditure from these funds must comply with the terms of the relevant trusts. The funds are for the following purposes:
The Gap Fund and the W3@ Fund are for children's and youth activities.
- Building Fund is for the upkeep of church premises.
- Equipment and Furniture Fund is for the purchase (or hire) of equipment and furniture.
- Christian Aid Fund, Mano y Mano Fund and TEAR Fund are for gifts to be given to these charities.
3. Income for the year included £1,690 in respect of tax recovered under the Gift Aid scheme. (In 2020 the equivalent figure was £2,199.)
4. Gifts to missionaries were to Andrew & Jan Bovey (Thailand), Eunice Burden (Thailand), Ana & Dave Garlick (Ecuador), Alison & Peter Kennelly (France), Marcondes & Ruth Marques (Brazil), Jeremy & Rachel Nash (Burkina Faso), Bob & Lenore Souza (France), John & Claire Tang (Belgium).
Page 15
## **BERRYMEAD EVANGELICAL CHURCH**
## **Independent Examiner's Report to the Members of Berrymead Evangelical Church**
I report on the accounts of the charity for the year ended 31[st] December 2021, which are set out on pages 6 to 15.
## **Respective responsibilities of the Managing Trustees and the Examiner**
The charity’s Managing Trustees are responsible for the preparation of the accounts. They consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
- examine the accounts under section 145 of the 2011 Act;
- follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
- state whether particular matters have come to my attention.
## **Basis of independent examiner's report**
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the statement below.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention:
- 1 which gives me reasonable cause to believe that, in any material respect, the requirements:
- to keep accounting records in accordance with section 130 of the 2011 Act; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act
- have not been met; or
- 2 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
## **David C Smith FCA**
of David Smith & Co, Chartered Accountants 7 Grosvenor Gardens LONDON SW1W 0AF
6 April 2022