Wheatley Playing Field Trust R¢gist¢r¢d CharRty.. Numbtr 116294 Financial Statements for the period ended 31 Mareh 2024 Pige Trustees ReN)rt Statement of Financial Aciivities Balance Sheet Notes to the Financial Stst¢ments 12 Independent Exwninets Report The Partsh OtTiee The Merry Bells 89 High Street Wheatley Oxlord OX33 IXP
Annual Report of the trustees for the p¢rlod endlng 314t March 2024 The trnstees present their annual rep)rt and financi8J Statements for the period ended 31 March 2024. The fin8nci8J statements have been prepared under the histOriC8J cost convention and in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicablc to chariti¢s preparing their aeeounts in accordance with the Financi8J Reporting Standard applicable in the UK and Republic of Ire18J]d IFRS1021 (effective l January 2015}. Vtheatley Playing Field Trust is a Charitable Incorporated Organisation that was incorporated on 31¥t Juty 2015 with the registered charity number 1162945. OUR A8 The promotion of community participation in he8Jthy recreation and the advancement of education for the benefit of the inhabitants of the Parish of Vlheatley and the neighbouring Community by the provision of facilities, including a pavilion and ch8J]ging rcK¢ms. for playing rugby. football. cricket. tennis and netball in the rir$t instant and to develop facilities for other sports and pastimes. The charity's objectives are the provision and mainten8rAee of the pavilions and playing fields for the use of the inhabitants of the Parish of Wheatley and its neighbouring community without distinction of political, rellgious or other opinions. including use for sport arld for other forms of recreation and leisure time occupation, with the object of improving the eonditions of life for the sald inhabitants. The Wheatley Parish Council playing field at Holton is a well-established resource based in Oxtordshire. approximately 5 miles east of the city of Oxford. For 42 years, from 1973, the playing field was subject to a joint user 8greement and was funded by both the Wheatley Parish Council and Oxfordshire County Council. Since taJ(ing over the management of the playing field on 1st September 2015, the Trust has continued throughout this year to take steps to maintain the qu8JAty of the playing surfaces whilst continuing the recovery of usern from the coronavirus pandemic. The facilities comprise two pavilions. a clubhouse. numerous football pitches to suit most age groups, rugby pitches, a cricket square aJ]d tennis courts. There are markings and facilities for two netball courts and additional provisions for athletics during the summer for the locaj school. One grass pitch has floo1ghtS for training. Trustees make regu visits to inspect the buildings and grounds under the tems of essential maintenance. During the year regular flushing of water systems was carried out and the annual boiler and ftre extinguisher servicing together with re ajarni testing maintsined. Learning from last years. experience. and aft¢r a long period of inactivity over the summer, the water systems in both pavilions were drained. deaned. disinfected and re-tested before users were allowed to use showers. Recovery from the impact on tearn sports by Covid still has an effect amongst community users about participating in team sports. This still affected Wheatley Rugby Club which could only raise I team eafy season so the winter sports season again started slowly.
Wheatley Youth Cricket Club was unable to deliver the All-stars prograrnme in th¢ summer for 5-8 year olds due to the cost of insurance for a small group and another orienteering session took place around the fields. The only cricket played was by Wheatley Park School. Netbajl ran outside of school holidays, under floodli8ht¥ in winter and entered a team into a local league. Wheatley FC continued to expand to cover all ages from minis to U 13 teams plus a Sunday men's side, such that by the end of the season we had up to eight different soccer pitches marked out and hosted sorne 100 teams in a tourn8rnent in May. Some of the growth was partly due to neighbouring villages losing access to thetr local facilities. Wheatley Oaks FC continues to provide football to women over 30 and held another successful tournament in June 2023 with over 100 players from 8 teams t8J(ing part. A repeat event is planned for June this year. Wheatley Rugby Club was only able to field one tearn due to lack of players at the start of the season. A number of regular players had become unavailable due to are¢r changcs. injury or departure to university. However. by sharing players with clubs in similar situations. a second team was able to play a Several fre$. Wheatley Rugby Club converted the old cricket tea area into a gym, following the donation of a multi gmi, weights gffld rowing and cycling machines. Community tennis was made available between Easter and September. The trnstees continue to m8intain a website www.wheadeyplayin8fieldtrust.co.uk that explains what the Trust does. invites comment and contains contact inforn)ation. The website contains a calendar of bookings amd local te8m fxxtures 8nd was updated r¢8LElarly during the year. All of the Trnst documents. correspondence, meeting minutes and details of bookings are backed up onto online account that Can be accessed by any trustee so that records 8re safeguarded from loss on personal computers. The Trust is registered with the ICO under GDPR. The Trust has CCTV round the buildings and updated its registration with the ICO accordingly. The principaj users and activities at Holton playing flelds were hi8toricaJly education. rootball, cricket, rugby and tennis. Club tennis has folded and club cricket now play at other facilities. This year the intended users were Wheatley Park School lapprox 1000 students), Wheatley Rugby Club 195 members and an additional Vet's sidel, Wheatley FC running teams from minis to U13 plus l adult men's team, Wheatley 08Jcs FC running women's over 30's football 8nd netb8Jl. Eight soccer pitches. one full size, one 9v9 size, three 7v7 size and three 5vS size, one rugby pitch and a floodlit training pitch were maintained for all users. The second rugby pitch on the school site was mked for junior football included in these totsjs. Training grids were used predominantly by Wheatley Park School and mini soccer. In the summer the fields were marked for athletics and tamae courts used for netb8Jl 8fAd then community tennis from Easter until late summer. A planned community event to celebrate the KAn¥s coronation did not take place. SODC again promised to start trial sessions for walking footb8Jl but failed to deliver. The user management group comprising* school. gbY 8nd football clubs chaired by a trustee to empower the major users to agree shared use of the changing rooms and clubhouse did not meet. Throughout the year, the Trust was able to maintain the level of maintenance to the level previously c8yried out 8J]d was able to do 8Jl the works felt necessary to sustain the fields at the previous Standard. The training pitch was top dressed in April and 8Jl the pitches decompacted. However, with no foreseeable cricket being played, the crieket square Nwas replaced by a frst-class all-weather strip. This allowed
reconfiguration of footb8Jl pitches, whilst providing excellent wid(et for cricket without the cost of maintaining a full square. Thc conifers on the north side of the tennis courts were topped to fence level. After much debate about liability, Wheatley Parish Council completed removing the leaning 4m high chainlink fence on the north boundary and replaced it with a rather unsatisfactory temporary chestnut paling fence. Unfortunately the machinery left large tracks and damage to the hedge between the pavilions and road. Wheatley Parish Council independently commissioned a tree survey and trustees W8Jked the site with the tree surgeon to discuss short and long¢r terni implications. All of the required work to trees on Trust land was completed in school holidays. However, the pollarding of poplar trees by Wheatley Parish Council land south of the rugby pitch was not done in the av8ilable seasonable window. The high price of gas and eleetrieity prices on the open market 8nd our contract ending in February 2023 me8nt a substantial increase in running costs. We chose to renew electricity at a higher rate on a zero carbon contract, but no standing charge, from February 2023 for two years. and renewed new gas contracts for just one year. GDPR The trustees continue to evaluate the Trust's data use and retention policy and develop a data protection policy following the guidelines of the ICO'S self-assessment toolkit. The policy is published on our website aJ]d data retention notices applied to any communication requesting person8J inforniation. The Trust evaluates its situation and renewed registration with the ICO under GDPR Including an extension to cover the CCTV. EriviRopif•lENTAL IPIITIATIVES The trustees recognise that, because of their structure, the exÉsting buildings are extremely poor users of energy, with ajl controls maJ]uaJly operated. All light fittings are LED and both pavilion boilers fitted with time controls on heating and hot water. Discussion took place wlth Wheatley Parish Council which eventually agreed to pay £3000 towards installing a basic heating system in the lower pavilion. With lining of the inner walls, decommissioning of one 18rge hot water Lgnk, the Trust Spent some £20,000 on enew saving improv¢ments. Along the north boundary Wheatley Parish Council planted more cell grown tree and hedge saplings donated by the Woodlamd Trust. The Trust has a schedule of grounds improvements to attract other $port8 back to Holton. The improvements will need si8nific8nt funding. The Trust has made submissions to the Wheatley Neighbourhood Plan and the latest Playing Pitch strate being prepared for SODC that has registered the poor condition of grounds and the need for improvement. It was disappointing to see the draft report did not reflect our comments and was totally inaccurate in counting our pitches. It now appeaTS that any Section 106 money lSing from the building of up to 500 new homes within walking distance of the Trust facilities will not be allocated locally Wheatley Parish Council continued redevelopment plans for a r¢placernent pavilion based on revised plans that were passed in J8fAU8ry 2020. However, funding dileultieS have resulted in a probable 3 year delay whilst profession8J help is sought. Under the tems of the lease. both pavilions were due to be built by February 2023 and the Trust sought legal advice to confirni future liability for maintaining the existing buildings in the short tern] was that of Wheatley Parish Council. The financi81 mitigation for loss of pitthes at Oxford Brookes University was lorgely set out in a Section 106 document accompanying the plannin8 appe8J. but discusskons between Wheatley PiSh Council and SODC regarding funding for new buildings suggest that the money offset will go elsewhere.
FThANCES With a lease. the Trust now reinve$t$ the income from users in the facilities and is now able to seek outside money for improvements. The Trust subscribes to and maintains an onllne accounting system. This allows all of financi8J records to be stored in the cloud and not on any individual's personaj computer. Income is derived from the charges levied on users of the facilities. Expenditure of this user income has been on ground rn8intenance, utility bills, upkeep of buildings, but not repairs that are the responsibility of Wheatley Parish Council. Public money by way of grants was Invested in the facilities this year on the new cricket strkp and floodlighting upgrades. No expenditure was paid by way of salary. No trustee received any financial reimbursement for goods or services provided. Users were encouraged to clean changing rooms by way of a °cleanIn discount on pitch hire. The surplus of income over expenditure at 3131 March 2023 was used in the spring to improve maintenance on the pitches and to decompact all pitches. One set of showers in the lower pavilion was decornmissioned and the space offered to Wheatley FC as storage. The roof spaces of both pavilions were cle8xed of old equipment, g82ebos and furniture left insitu when the lease started. The trustees successfully applied for a IOOO/o rebate from SODC on Business Rates. The Trust successfully applied for and received SODC and OCC councillor grants tOWd8 improving the hard-court lighting to facilitate walking sports and 8Jso towards an artificial cri¢k¢t wicket. You Move also contributed toward the walking sports provision. Additionaj ts were recelved towards portable floodlights and additional footbajl goals. Barclays Bank, 8fter 12 months of procrastination about changing the type of account the Trust has held since 2015. suddenly closed our trading account without moving funds as promised to the new account which had been open for 4 weeks. This resulted in hours of phone calls, caneelled direct debits and put the viability of the Trust in jeopardy. Due to further bank errors it took a total of 14 days before the trustees could access funds in th¢ new account. A substantial c18im has been registered with the financial ombudsman following Barclay's insincere apolo. DEVELOPMENT AfiD MAINTENANCE OF FINANCES The agreement with Wheatley Pk School that annu8J charges would be invoiced over three terms and pro-rata to the facilities provided in 8ny month continued. Wheatley Pk School aJ]d Wheatley Rugby Club have both signed long term user agreements with the Trust. At present. finances are being maintained at sufficient level to meet envisaged outgoings. The government covid gr8nts provided addition fancial stability amd helped towards the environmentsj initiatives. The trustees are aw8Te that any users ceasing to use the facilities need to be replaced by an equal or greater source of income. The pandemic proved the trust had suificient reserves to protect it from any loss of income for four months which it considers a suificient minimum. Ideally the trust needs to m8int8in reserves that relate to 6 months of controlled expenditure without income. All of the income to date has been allocated for reinvestment in the facilities at Holton. The budgeted summer expenditure for 2024 will reduce reserves to target. IIIVESTMENT POLICY AND PERFORMANCE The Trust has no investment policy at this stage and has no plans for the future.
The Vlheatley Playing Field Tst seeks to advance the wellbeing of the inhabitants of Wheatley and the surrounding area by encouraging participation of all sections of the community in sport and recreation. To achieve this, the Trust will seek every opportunity to improve the current facilities. By consulting with the community and reFx>rting this feedbadc. the Trust aims to help develop new facilities to increase participation in sport 8md recreation. The Trust has continued to work closely with Wheatley PIsh Council in its proje¢t to r¢place the current pavilions. Although the project is funded by Wheatley Parish Council. the design and functions must be able to be maintained within the Trust's funding and objectives. However. it would appear that this project will be cancelled. ACCESS POLICY The Wheatley Playing Field Trust works to ensure that all the inhabitants of Wheatley and the nei8hbouring community have acce&8 to local outdoor space for org8mise sport and activities. The eharity strives to promote active lifestyles through the protection and promotion of the playing fields 8nd encourages partickpation from ail age groups. ethnicity and ability. EDUCATION LIIIK8 The trustees regularty meet with th¢ school to ensure that all the facilities are available to enable the sthool to lfil its Physical Education curriculum. We have achieved a &Teater understanding of the school's needs and are able to respond rapidly to ch8J]ges and requests. We have provided an additional softb8Jl area to meet curriculum needs. The Trust seeks to encourage ever-closer ties between the school and other sporting bodies to promote opportunities lor coachin& greater participation and other educational opportunities in sport 8nd recreation. The Trust, by working closely with the school. Clubs and other users. encourages and nurtures the highest sL9ndaTds in sport and associated management of thc facilities for the overajl well-being and satisfaction of all who use the playing fields. The trnstees met four times face to face during the year and held Several action group meetings electronic8lly as allowed in the governing document and as permitted under Government regulations. CHARITY TRUSTEES A number of trustee retirements and appointments were made during the year. Paul AdriarA Eric Wlllmott was reapIrtted trustee until 31st July 2026 Richard Charles Cosier was reappointed trustee until 31 Juty 2027 Graham James Davies rernains trnstee 9th February 2024 Penelope Corinne Willmott was reappointed trustee until 31A July 2027 Michelle Legg remains tNstee until 3rd October 2025 Douglas Lamont was appointed by the other trustees until 31 July 2025 Peter Ramsdale was appointed froEn the Parish Council in Juty until 31*1 July 2025 The option for Wheatley Park School to replace Tina Flajmer as a trustee is ongoing. The trustee aTe also aware of the need to regenerate the Trust with younger members. but as will all local chwities. the concept of volunteering is hard pre&sed by work and family demands.
ROLES AND RESPONSIBILITIES, ORGAN18ATIONAL blANAGEMENT Paul Wlllmott Michelle Legg Peter Ramsdale Graham Davles Pennywlllmott Rlchard Cosler Doug Lamont OTHER RELAONsHs Wheatley Playing Pield Trust rnaintains membershlp of Oxfordshire Playing Fields Association and the Grounds Management Association to benefit from professional advice. One trustee nntaInS membership of the RFU Grounds, M8nagement Group. RISK MANAGEMEPIT In April 2015 the trustees carried out a condition survey of existing facilities and playing fields to highlight threats to the Trust by pre-existing conditions. This condition survey was presented to Wheatley Parish Council, the 18ndowner, to forni part of the lease as landlord's defects. Legal advice was sought that WPC has liability for thos¢ buildings until new pavilions are built according to the lease. The Trustees understand that Wheatley Parish Council 8Jso received confinnation from their solicitors that the lease and liability for historic repairs was valid. The trustees work with WPC to update the risk and dilapidations. The trustees regularly review the documents handed over with the lease. Wheatley Park School, being the largest user and also responsible for young persons. are consulted about specific risk and S81egUdIng policles with reg8rd to their use of the rields. TRUSTEE RECRUITMENT AND TRAifiiNG One trnstee now has an enhanced DBS check through rugby and cricket. It was agreed that the pandemic highlighted the risk to the Trust operations if one trustee was severely incapacitated, so propos81s for an additional trustee would be sought. The TNst had risen to 8 trustees. but the resignation of Tina Flannery and the r¢luctanee of the school to nominate a replacement means we are back to 7 trustees.
Contaet detAll8 for th¢ tru•t wv4w.wheatleyplayinIe1dtrU8t.CO.uk admin@wheatleyplayingfieldtrust.co.uk PROFE8810NAL ADVISERS Bankern Barclays Bank UK PLC, Leicester In#ur&nee brok•r Towergate PO Box 257 Wymondham NR18 8DR LE87 2BB solleltor durlng the perlod Geoffrry Bryant and Company 54 High Street Eton SL4 6BL Independent EzArnlner Robert Minty 24 Old London Road Wheatley Oxford OX33 IYW This report wa8 approved at a meeting of the Tru8tee8 on Chairman
Wheatley Playlng Field Trust Cknrity IN 1162945 SthtemeTht of Fln#nelal Aetlvltles for the period ended 31 Mrth 2024 2024 UnTrs¢ri¢t¢d Ru¢ri¢i¢d 2(123 Tfrtl T•¢1 IDCOrn¢ •nd Endowments frotD Voluntary Income Other grants- SODC grani tovdrds new cricket pitch - SODC 8rant tOWdrds Everyon¢ Active - SODC grant tOWdrd5 new goals - SODC grant towards w)rtable lights Oxfordsliire CC grant for floodlight exiension - OxfordshiTe CC grant for mobile floodlights Whutl¢y PC wntrÉbution io h¢ating repairs 2,500 1,000 3.521 2226 3.521 2226 1.500 786 3.000 786 3.000 Income from chorithble aciiviiies Hire of facilitie5 to Wheatley Park school Facility hire- Rugby Football 45,127 1,650 5.428 1,227 45,127 1,650 5.428 1227 41288 lJ35 5235 740 Totsl Inton tsd Endowmettts 53,432 9.533 62.965 53.798 Eipendxtsre OD Field maintenance Sports equipment Repairs Rent Water Insurances He and light Itt of usercontributions) Waste disposal Water storage clean and test Professional fees Subs¢iplions Bad Debts 27.259 697 10.821 10 707 5,5 16 7.916 177 2,352 180 229 27.259 697 13,821 10 7Q7 5,516 7.916 177 2,352 180 229 34.9 17 527 10 605 4.951 lJ53 201 3,042 3,000 226 1.685 4,134 1,685 5.759 l J60 2.607 D¢preckation 1.625 Totsl EJp¢Ddi¢ure 61,683 4.625 66,308 49,889 Net Incomel(txpendlthre) for the yeAr 18,2511 4.908 (3J431 3.909 Gertergl reserves brought forw#nl 56,300 5 J75 61.675 39.444 General reserves carried forward 48,049 10,283 58.332 43.353
Whutky Plyln£ TId Trust rity M 1162VS Bttl#D¢e Sheel $ #t 31 M#r¢h 2024 2112J Note Fixed A&4ets Spotts eqUipMt 11,025 4,171 Current A58ets D¢lxors sh in hand and * bank 7221 43289 3.379 63.008 50.510 (3203) 66.387 18.883) L*M: ¢redhors falling du¢ within one year Nel eurrtht assets 47.307 57,504 58.332 61.675 Unrestricted funds Unrestricted reserves 48.049 56.300 Restri¢tsJ res¢rv¢s 10,283 5J75 58,332 61.675 Th¢5¢ financi rnents wrre ar4>roved by the Mana8emi CoTnmittee on t) PA E Wilmott Chairnmn R C Cosier
Whd¢Y Phying fjeld Tnt CTwityNr& 1162949 Notes on th¢ FiTrn¢i•l &teDwits fibr the Yur ended 31 March 2024 l. A¢¢oun¢ing Policies a) Basi4 of The finaTKial statements havc been preparcd on the h1510rical cost conveniion and in acconlartce with accounting standards the Charitie5 SORP and comply with the Charities {A¢counts and Reports) Regulations issued under the Charities Act 2011. b) Recognition of Intome and Endowments Incoming reg)urces •e recognised in the Ststrment of Financial Activities l)en: the charity becomts eniitled the resourc4 the trustce5 are virtually certain thatthey will receive the res0 and the monethry value can be measured wth sufficient rtliability. £) Liability RecoltIDll Liabilities are reco8niseA as s(x)n there is a legal or COrflructiv¢ obli8ation committirtg the chty to make tnditre. d) Deprttitlon tkpreciation 15 calculated wriie off the c05t oftanghjle fixed assets ow th¢ir expected usefijl lives as folEow5' Sp)rts equipmeni- straighi line over4 years I Intorporatio Wheatley Playing Field Trust is a Clwitsble I¥&nislI0Tr entrred on Register of Charities by the Charity Commission on 31 July 2015. The obje¢rs of the Tru art the prom10 of wnmunity participation irt healthy rect10 and the advancement of education for the knefrt of th¢ inhabitsnts of the Parish of Whe4tl¢y and The neighbouring communiry by the pwowsion of fa¢iliii4 including a pavilion and changing rooms, for playing rngby, foottJalL crickd tennis in the frst inmani and to d¢v¢lop faciSitie5 for other spirts and tAstime5. The Trwsr rocd( over the fxililies previc6ty Provided ty the WIK&ky Park Sp)nsfield Marwent Committee ¢)n behalf of Oxfordshire CLMWV Council and Wheadey PISh CowKil and commenced operation on I Septemter 2015. 3. Tangible Fued Amots Totsl Equipment Cost Cost l April 2023 Additions C05t at 31 March 2024 13.449 12,613 26.062 13.449 12,613 26,062 Accumuloted depretiatioll Accumulated depre¢iatM)Èn to l Awil 20J? Chwge for the y¢ar A¢¢umulated depr¢¢iarion to 31 mCh 2024 9.278 5.759 15.037 9,278 5.759 15,037 Net value At 31 2024 11.025 11,025 Net book v4lu¢ at 31 Mxrth 2023 4.171 4.171 io
Wheatjry Plying Field Tnl lty1162 Notss on the SAatem¢nts for the Yer ended 31 Marclh 2024 4. Cr¢dl¢ors 2023 Income in adv¢ Other crdiiors 1.075 2.128 3,335 5.548 3203 8,883 Restrleted Fundj Balance At 114n023 3113n024 South Oxfordshire Disrici Council Netball lighting New ¢ri¢kei pitch Everyones a¢tiv¢ New goals Portable lights Rugby club- CCTV WhtIty Parish Council- ContriblOn healin8 repairs Oxfordshire County Council- Floodlight extension Oxfordshire County Council- nwbile floodlighiin8 250 2.500 1,0 {2501 16251 {2501 1.875 750 3.521 2,226 3.521 125 {1251 (3.0001 13751 3.OiX) ijoo 1.125 786 786 5,375 9,533 4.625 10.283 & Analysts of Assets •nd Llabllld al At 31 MArch 2024 [Tnv¢•trft Rmtrltted Totsl Tangible fixed assets Curreni assets Cwrent liabilities 7275 43.977 13,2031 3.750 6.533 11.025 50.510 13.2031 48.049 10,283 58,332 7. Capltal Cofflmltments A$ at 31 March 2024 trt¢S had mle a ltinEnt pX¢knt new 8oals at * C4Xt of £1,845 and portable fl¢J)dlights co]ng £5,088. As gt 31 March 2023 trustees Mt¢0]lmEnts to £18.41XI.
Wheadry Pl#yl•g Trnjl L7thrfty M 116D45 Accgunts for the period ended 31 Mrcb 21124 I report on the accounts of Wheatley Pknying Field Tnw forthe ended 31 Maffb 2024 which are set out on pages 8 to I l. Respectlve rewnsibllltiej of truslets and exmlDer Thè Charity's Trustees a respor&ble for thE prepwation ofthe xcourtts In accordance whh the Charitle5 Act 20111"theArtI. The Charity's Trus c4)nslder an aud1¢ Is not req forthlsyear 5ectlon 144 ofthe Act and that an Independent examlnatlon Is rfftded It is my reSponsill1ty to: Examine the accounts under section 145 of the 2011 A(a To follow the pnjcedures laid down in the Genernl DirectiLW 8iVta by the Charity Commissioners under section 145(5) (b) of the A¢: Buls of IndepeTrdeDt eJamlDer5 report An examination includes a VieW of the xc(wnting records k¢w by clwity and a ¢(Mnpow of the accounts pruented with thos¢ T¢¢ords. li also include5 ¢onsid¢Trtion of ny wiusual itrms or disclosure in the a¢¢OUn s¢¢king explanithts frcrfn the trustt¢s ¢m¢ernin8 any sh rn•tte The procedures nd¢en do n( provide Ill the evidM¢¢ that would be required in an audiL and ¢onsequently no opinion is given as to whethtt the counts presefjt"a tru¢ fliff view and the report 1$ limited to those rnatth sd in the #atement below. IDdependeDt exmlner's stslement In connection with my examinati no h&% ne to my 8ive me to believe that in any mthrial respeu: the accounts did not xcord the accounting re¢ord5" the accounts did not xc(Yd with the applicable requireMts ¢on¢ernin8the forni )t¢M of x¢¢Au)ts srt Ixrt in the ChaTities (A¢e(Mmty and Reports) Re8lllati(m$ 2008 otr than any YequiremeAt that the rrteounts give a and fair view which is a ffAtter atteniion should be drawn in this resFd in Lyderto uAbie • pmper ofthe to be Ttached. RFMI 24 Old iA)n&m Rtmzd Wheatky Oxford OX33 IYW 16 Octh 2024