2021-12-31-accounts - Khalsa Foundation

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Trustees’ Annual Report for the period

From 01/01/2021 Period start date To 31/12/2021 Period end date

Charity name: Khalsa Foundation

Charity registration number: 1161419

Objectives and Activities

	SORP reference
Summary of the purposes of the charity as set out in its governing document	Para 1.17	The advancement of the Sikh faith and its practices in the UK and abroad by arranging lectures and seminars, conferences, and educational camps. These take place at universities, Gurdwaras and multi-faith events, as well as online.
Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts.	Para 1.17 and 1.19	The aim of the charity is the advancement of the Sikh faith and its practices in the UK and abroad by arranging workshop, seminars, conferences, talks, residential camps and day camps. These take place at universities, Gurdwaras, multi-faith events across the country and internationally, as well as online, both in Punjabi and English. Internationally these events have been in the UK, USA, Canada, Europe, India, Australia and New Zealand. The organisation has also made available books, multimedia material in Punjabi and English to provide accessible sources of educational material on the Sikh faith.
Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit	Para 1.18	In planning our activities for the year, we have continued to ensure adherence to the Charity Commissions guidance on public benefit.

Additional information (optional) You may choose to include further statements where relevant about:

SORP reference Para 1.38 Policy on grant making Para 1.38 Policy on social investment including program related investment

Contribution made by volunteers	Para 1.38	A number of volunteers provide Khalsa Foundation with time and resources, and the organisation is grateful for this.
Other

Achievements and Performance

	SORP reference
Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.	Para 1.20	With the continuation of the pandemic restrictions, we continued to adapt with use of technology to deliver our events. We also launched The Learning Hub, which aims to serve children and parents as an educational hub focussed on Sikhi, and Sikh and family values, as well as providing mentorship, aspirational events, well-being and mental health, and STEM sessions. The year ended with Khalsa Family Retreat, which was the first major event in person since 2019 – a major focus was to make the event as safe as possible, adhering to government guidelines, and minimising COVID-19 risk using PPE and sanitising equipment. We also continued to collaborate and create relationships with other charitable organisations. Khalsa Foundation Publishing House launched its second book Raising Spiritual Kids, after the success of launch of The Sikh Rehat Maryada book in 2020.

Additional information (optional) You may choose to include further statements where relevant about:


Achievements against objectives set	Para 1.41
Performance of fundraising activities against objectives set	Para 1.41
Investment performance against objectives	Para 1.41

Other

Financial Review

Financial Review
Review of the charity’s financial position at the end of the period	Para 1.21	The organisation is in a financially healthy position and can continue to expand its operations sustainably. The pandemic resulted in much lower income due to not being able to carry out events in person, and persist with fundraising efforts, therefore donations reduced significantly. Spending was also decreased as a result. Both income and spending is expected to increase in 2022 as we return to a new normal.
Statement explaining the policy for holding reserves statingwhytheyare held	Para 1.22	It is ensured that funds remain in reserves to ensure the organisation has the ability to pay unforeseen costs that mayarise.
Amount of reserves held	Para 1.22
Reasons for holding zero reserves	Para 1.22
Details of fund materially in deficit	Para 1.24
Explanation of any uncertainties about the charity continuing as a going concern	Para 1.23

Additional information (optional) You may choose to include further statements where relevant about:

The charity’s principal sources of funds (including Para 1.47 any fundraising)

Investment policy and objectives including any Para 1.46 social investment policy adopted

A description of the principal	Para 1.46
risks facing the charity
Other

Structure, Governance and Management

Description of charity’s trusts:
Type of governing document (trust deed, royal charter)	Para 1.25	CIO Constitution
How is the charity constituted? (e.g unincorporated association, CIO)	Para 1.25	Charitable Incorporated Organisation (CIO)
Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees	Para 1.25	Appointed

Additional information (optional) You may choose to include further statements where relevant about:

Policies and procedures adopted for the induction and training of trustees	Para 1.51
The charity’s organisational structure and any wider network with which the charity works	Para 1.51	The charity appoints trustees who are working professionals. These individuals retain a good standing within their local communities and actively aid the promotion of the charity as well as its activities. The charity has continued to build strong relationships with other Sikh charities, NGOs, and interfaith groups across the globe, particularly through collaborations of various projects. All trustees give their time voluntarily and receive no remuneration or any other benefits.
Relationship with any related parties	Para 1.51
Other

Reference and Administrative details

Charity name	Khalsa Foundation
Other name the charity uses
Registered charitynumber	1161419
Charity’s principal address	43 West Street Banbury Oxfordshire OX16 3HA

Names of the charity trustees who manage the charity

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20	Trustee name	Office (if any)	Dates acted if not for whole year	Name of person (or body) entitled to appoint trustee (if any)
	Parmvir Singh	Chair
	JagdeepSingh	Secretary
	Manvir Singh
	HardipSingh
	Bhagat Singh

– Corporate trustees names of the directors at the date the report was approved

Director name

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

Funds held as custodian trustees on behalf of others

Description of the assets held in this capacity

Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects

Details of arrangements for safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of Name Address adviser

Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) Position (eg Secretary, Chair, etc) Date
	Mr Jagdeep Singh	Mr Parmvir Singh
	Secretary	Chair
	26/09/2022
	26/09/2022

	Charity No (if any) 1161419 Period start date 01/01/2021 To Period end date 31/12/2021 Charity Name: Khalsa Foundation Annual accounts for the period	Charity No (if any) 1161419 Period start date 01/01/2021 To Period end date 31/12/2021 Charity Name: Khalsa Foundation Annual accounts for the period
Section A	Statement of financial activities
Recommended categories by activity Guidance Notes Incoming resources (Note 3) Income and endowments from: Donations and legacies S01 Charitable activities S02 Other trading activities S03 Investments S04 Separate material item of income S05 Other S06 S07 Resources expended (Note 6) Expenditure on: Raising funds S08 Charitable activities S09 Separate material item of expense S10 Other S11 S12 S13 Net gains/(losses) on investments S14 S15 Extraordinary items S16 S17 S18 Other gains/(losses) S19 S20 *Reconciliation of funds:* S21 S22 1 *Total* *Net movement in funds* Total funds brought forward *Total funds carried forward* *Total* Net income/(expenditure) before investment gains/(losses) Net income/(expenditure) Transfers between funds Other recognised gains/(losses): Gains and losses on revaluation of fixed assets for the charity’s own use		Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05 - - - - - 63,936 - - 63,936 31,625 - - - - - - - - - - - - - - - - - - -
		63,936 - - 63,936 31,625
		6,396 - - 6,396 3,159 25,683 - - 25,683 26,298 - - - - - 6,781 - - 6,781 8,280
		38,860 - - 38,860 37,737

		25,076 - - 25,076 6,112 -
		- - - - -
		25,076 - - 25,076 6,112 -
		- - - - - - - - - - - - - - - - - - - -
		25,076 - - 25,076 6,112 -
		53,459 - - 53,459 59,571
		78,535 - - 78,535 53,459

Section B Balance sheet

Unrestricted funds £ F01 - - - -	Restricted income funds £ F02 - - - -	Endowment funds Total this year £ £ F03 F04 - - - - - - - -	Total last year £ F05
			- - - -
-	-	- -	-
- - - 83,910	- - - -	- - - - - - - 83,910
			- - - 59,646
83,910	-	- 83,910	59,646
			6,187
5,375	-	- 5,375

78,535	-	- 78,535	53,459

78,535	-	- 78,535	53,459
			- -
- -	- -	- - - -

78,535	-	- 78,535	53,459
- 78,535	-	- - - 78,535 -
			- - 53,459
78,535	-	- 78,535	53,459
Signature		Mr Parmvir Singh Mr Jagdeep Singh Print Name	Date of approval dd/mm/yyyy 26/09/2022 26/09/2022

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Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with:

the Statement of Recommended Practice: Accounting and Reporting by Charities • and with* √ preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014

the Financial Reporting Standard applicable in the United Kingdom and Republic of • and with* √ Ireland (FRS 102)

and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.*

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the going concern assumption doubtful; Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

1.3 Change of accounting policy

The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.

Yes √ * -Tick as appropriate No

Please disclose:

(i) the nature of the change in accounting policy;

(ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and

(iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP.

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).

Yes * -Tick as appropriate No √

Please disclose:

(i) the nature of any changes; (ii) the effect of the change on income and expense or assets and liabilities for the current period; and (iii) where practicable, the effect of the change in one or more future periods.

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).

Yes * -Tick as appropriate No √

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Section C Notes to the accounts (cont)

Note 2 Accounting policies

2.2 INCOME

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This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a
different or additional policy has been adopted then this is detailed in the box below.
Recognition of income These are included in the Statement of Financial Activities (SoFA) when:
 the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and Yes No N/a
 the monetary value can be measured with sufficient reliability. 
Yes No N/a
There has been no offsetting of assets and liabilities, or income and expenses, unless required
Offsetting or permitted by the FRS 102 SORP or FRS 102. 
Yes No N/a
Grants and donations are only included in the SoFA when the general income
Grants and donations recognition criteria are met (5.10 to 5.12 FRS102 SORP). 
In the case of performance related grants, income must only be recognised to the
extent that the charity has provided the specified goods or services as entitlement to Yes No N/a
the grant only occurs when the performance related conditions are met (5.16 FRS 102
SORP). 
Legacies Legacies are included in the SOFA when receipt is probable, that is, when there has Yes No N/a
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the 
charity or have been met.
Yes No N/a
Government grants The charity has received government grants in the reporting period 
Gift Aid receivable is included in income when there is a valid declaration from the
Tax reclaims on donor. Any Gift Aid amount recovered on a donation is considered to be part of that Yes No N/a
donations and gifts gift and is treated as an addition to the same fund as the initial donation unless the 
donor or the terms of the appeal have specified otherwise.
Yes No N/a
Contractual income and This is only included in the SoFA once the charity has provided the related goods or
performance related services or met the performance related conditions. 
grants
Yes No N/a
Donated goods are measured at fair value (the amount for which the asset could be
Donated goods exchanged) unless impractical to do so. 
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
Yes No N/a
the fair value of those gifts at the time of their receipt and they are recognised on
receipt. In the reporting period in which the stocks are distributed, they are recognised 
as an expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in Yes No N/a
'Income from other trading activities' with the corresponding stock recognised in the
balance sheet. On its sale the value of stock is charged against 'Income from other
trading activities' and the proceeds from sale are also recognised as 'Income from 
other trading activities'.
Yes No N/a
Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable. 
Yes No N/a
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable. 
Donated services and Donated services and facilities are included in the SOFA when received at the value of Yes No N/a
facilities the gift to the charity provided the value of the gift can be measured reliably. 
Donated services and facilities that are consumed immediately are recognised as Yes No N/a
income with an equivalent amount recognised as an expense under the appropriate 
heading in the SOFA.
Yes No N/a
Support costs The charity has incurred expenditure on support costs. 
Yes No N/a
The value of any voluntary help received is not included in the accounts but is
Volunteer help described in the trustees’ annual report. 
Yes No N/a
Income from interest, This is included in the accounts when receipt is probable and the amount receivable
royalties and dividends can be measured reliably. 
Yes No N/a
Income from membership Membership subscriptions received in the nature of a gift are recognised in Donations
subscriptions and Legacies. 
Membership subscriptions which gives a member the right to buy services or other Yes No N/a
benefits are recognised as income earned from the provision of goods and services as 
income from charitable activities.
Settlement of insurance Insurance claims are only included in the SoFA when the general income recognition Yes No N/a
claims criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other 
income in the SoFA.
Investment gains and This includes any realised or unrealised gains or losses on the sale of investments and Yes No N/a
losses any gain or loss resulting from revaluing investments to market value at the end of the 
year.
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2.3 EXPENDITURE AND LIABILITIES

2.4 ASSETS
Intangible fixed assets
Heritage assets
Current asset
investments
The charity has has investments which it holds for resale or pending their sale and cash and
cash equivalents with a maturity date less than one year. These include cash on deposit and
cash equivalents with a maturity date of less than one year held for investment purposes rather
than to meet short term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.
Debtors
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.
Stocks and work in
progress
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the
contract.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their
usage.
They are valued at cost.
Investments
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
Grants with performance
conditions
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
Grants payable without
performance conditions
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through
custody or legal rights. The amortisation rates and methods used are disclosed in note
9.5
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.
Liability recognition
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of
the obligation can be measured with reasonable certainty.
The charity accounts for basic financial instruments on initial recognition as per
paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs
11.17 to 11.19, FRS102 SORP.
Tangible fixed assets for
use by charity
The depreciation rates and methods used are disclosed in note 9.2.
Governance and support
costs
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and
its compliance with regulation and good practice.
They are valued at cost.
These are capitalised if they can be used for more than one year, and cost at least
Redundancy cost
The charity made no redundancy payments during the reporting period.
Deferred income
No material item of deferred income has been included in the accounts.
Creditors
The charity has creditors which are measured at settlement amounts less any trade
discounts
Provisions for liabilities
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
Basic financial
instruments

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a


Section C Notes to the accounts (cont)

Note 3 Analysis of income

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Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Donations Donations and gifts 63,936 - - 63,936 31,625
and legacies: Gift Aid - - - - -
Legacies - - - - -
General grants provided by government/other
charities - - - - -
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donated goods, facilities and services - - - - -
Other - - - - -
Total 63,936 - - 63,936 31,625
Charitable
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Other trading
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Income from Interest income - - - - -
investments: Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total - - - - -
Separate - - - - -
material item - - - - -
of income: - - - - -
- - - - -
Total - - - - -
Other: Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset
held for charity's own use - - - - -
Gain on disposal of a programme related
investment - - - - -
Royalties from the exploitation of intellectual
property rights - - - - -
Other - - - - -
Total - - - - -
TOTAL INCOME 63,936 - - 63,936 31,625
Other information:
All income in the prior year was unrestricted except for:
(please provide description and amounts)
Where any endowment fund is converted into income in the
reporting period, please give the reason for the conversion.
Within the income items above the following items are
material: (please disclose the nature, amount and any prior
year amounts)
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Section C Notes to the accounts (cont)

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Note 6 Analysis of expenditure
Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Expenditure on Incurred seeking donations - - - - -
raising funds: Incurred seeking legacies
- - - - -
Incurred seeking grants
-
Operating membership schemes and
social lotteries
-
Staging fundraising events
-
Fudraising agents
-
Operating charity shops
-
Camp Hire
2,584 2,584 1,995
Advertising, marketing, direct mail and
publicity 647 - - 647 1,164
Start up costs incurred in generating
new source of future income
- - - - -
Merchandise
3,165 - - 3,165 -
Other trading activities
Investment management costs: - - - -
Portfolio management costs - - - - -
Cost of obtaining investment advice
- - - - -
Investment administration costs
- - - - -
Intellectual property licencing costs
- - - - -
Rent collection, property repairs and
maintenance charges - - - - -
- - - - -
Total expenditure on raising funds 6,396 - - 6,396 3,159
Expenditure on Donation 1,305 - - 1,305 -
charitable activities Equipment Expenses 1,300 - - 1,300 -
Langar - - - - -
Venue Hire 22,122 - - 22,122 26,298
Travellings 956 956 -
Prior Year Adjustment - -
Total expenditure on charitable
25,683 - - 25,683 26,298
activities
Separate material - - - - -
item of expense
- - - - -
- - - - -
- - - - -
Total - - - - -
Other
Accountancy Fees 2,000 - - 2,000 1,500
Independent Examiners fees 500 - - 500 480
Stationary 3,841 - - 3,841 3,440
Website/Bank Charges 260 - - 260 730
Other 180 - - 180 2,130
Total other expenditure 6,781 - - 6,781 8,280
TOTAL EXPENDITURE 38,860 - - 38,860 37,737
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Section C Notes to the accounts (cont)

Note 20 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

Accruals for grants payable Bank loans and overdrafts Trade creditors Payments received on account for contracts or performance-related grants Accruals and deferred income Taxation and social security Other creditors Total	This year Last year This year Last year £ £ £ £ - - - - - - - - 1,615 - - 2,927 - - - - 3,760 - - 3,260 - - - - - - - - Amounts falling due within one year Amounts falling due after more than one year
	5,375 - - 6,187

20.2 Deferred income

Please complete this note if the charity has deferred income.

Please explain the reasons why income is deferred.

*Movement in deferred income account* Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period	This year Last year £ £ - - - - - -
	- -

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Section C Notes to the accounts (cont)

Note 24 Cash at bank and in hand

Paypal Cash at bank and on hand Total Short term cash investments (less than 3 months maturity date) Short term deposits	This year Last year £ £ - - - - 67,780 49,516 16,130 10,130
	83,910 59,646

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CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the trusteesl members of Khalsa Foundation On accounts for the year ended 31 December 2021 Charity no (if any) 1161419 Set out on pages 1 and 2 of Statement of Financial Activities I report to the trustees on my examination of the accounts of the above charity ("the Trust") for the year ended 3111212021. As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ("the Act") Responsibilities and basis of report I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. Independent l am qualified to undertake the examination by being a qualified member of examiner's statement The Association of Chartered Certified Accountants. I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect: the accounting records were not kept in accordance with section 130 of the Charities Act. or the accounts did not accord with the accounting records. or the accounts did 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 this report in order to enable a proper understanding of the accounts to be reached. Please delete the words in the brackets if they do not apply. 2910912022 Signed: Date: Name: Kaman Singh Waiba Relevant professional qualification(s) or body (if any): ACCA IER Oct 2018

Address: Vista Centre 50 Salisbury Road, Hounslow, TW4 6JQ Section B Disclosure Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). Give here brief details of any items that the examiner wishes to disclose. IER Oct 2018