## **The Redeemed Christian Church of God THE CHAPEL NORWICH** Report and Financial Statements **Charity No.** ## **Legal and administrative information** **Trustees** Jonathan Ogheneruemu Onyeme Mrs Jennifer Ann White Mr Godfred Asamoah **Principal office** THE REDEEMED CHRISTIAN CHURCH OF GOD THE CHAPEL NORWICH 8 DOWSING COURT NORWICH NR7 0RW **Independent Examiner** Tunji Ogedengbe 36 Daffodil Close Hatfield AL10 9FF 2 ## **Report of the Trustees for the year ended 31[st] December 2023** It is with great pleasure that we present Financial Report for the year ended December 2023. The financial statement have been prepared in accordance with the accounting policies set out on page 9 and comply with the charity trust deed and the recommendations of the Statement of Recommended Practice, Accounting and Reporting by Charities and complies with the applicable law. ## **Objectives of the Charity, Principal activities and Organisation of our work.** The Chapel Norwich, is a parish of the **The Redeemed Christian Church of God** which has parishes all over the world. RCCG The Chapel Norwich was constituted as a charity in its own right and is therefore governed by the charities Act 1993. We have laid out RCCG The Chapel Norwich Objectives under six themes: - To teach the sound word of God, leading to result oriented prayers. - To further the advancement of Christian faith and relief of poverty - To organize children and youth activities and educating them to promote unity in the course of developing deeper spiritual growth. . To offer facilities to the community that promotes social inclusion. - To work in cooperation with other Christian organization and support events to achieve Christian aims and objectives. Weekly visit to local care homes and nursing homes ## **Development, activities and achievements this year.** The trustees are happy to reveal that the Charity continue to achieve significant progress in the quality and number of people impacted through the Church. All church activities have returned to in person attendance and virtual. We have planted a new church in Norwich. ## **Future Developments** We hope to continue to build on our past achievements. The trustees and the Management team are sparing no effort on capacity building so that more people can continue to benefit from the work of the charity. 3 The trustees hope that more effort in the area of prayer must be made in the coming year to sustain the peace and prosperity of all people in our local and national communities. We are proposing an exchange charity shop where members will bring used clothes and other household essentials. We currently collaborate with Tesco for food supply on a weekly basis for the homeless in the community. ## **Financial results and future activities** Membership is increasing. Many working adults are now joining the Church. Also an encouraging prospect has been observed recently in the membership of the church and we are hoping this will continue into the future. We look forward to 2024 with great prospect and we can consider the present level of funding as adequate to support the continuation of the church objectives. ## **Risk Management.** The trustees actively review the major risks which the charity faces on a regular basis. The trustees have examined the major strategic, business and operational risks which the charity faces and confirm that the systems have been established to enable regular reports to be produced so that the necessary steps can be taken to lessen these risks. ## **Trustees’ responsibilities in relation to the financial statement.** Law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the charity’s financial activities during the year and of its financial position at the end of the year. In preparing those financial statements, the trustees are required to: - Select suitable accounting policies and then apply them consistently; Make judgments and estimates that are reasonable and prudent; State whether applicable Accounting Standards and Statements of Recommended Practices have been followed subjects to any departure disclosed and explained in the financial statements; and - Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. 4 ## **Volunteers.** Many volunteers give up their time to help at the church, particularly at weekends and in the evenings. We are greatly indebted to these volunteers for their commitment and support. Approved by the trustees and signed on their behalf by: Jonathan Ogheneruemu Onyeme ## **Board of trustees** 29 October 2024 5 **Charity No 1164215 Company number 8525271** ## **Redeemed Christian Church of God The Chapel Dussindale Norwich** **1st Jan 2023 - 31st Dec 2023** **Prepared by DTT Consultancy Ltd** |**RCCG**|**The Chapel Dussindale Norwich**|**The Chapel Dussindale Norwich**|**The Chapel Dussindale Norwich**|**The Chapel Dussindale Norwich**|Charity No|**1164215**| |---|---|---|---|---|---|---| ||Annualaccountsforthe period|||||| ||Period start date|**1st Jan 2023**|**To**|Period end
date|**31st Dec 2023**|| |||||||| |**Section A Statement of financial activities**||||||| |**Recommended categories by activity**
**Details of own**
**analysis**
Note
**Incoming resources (Note 3)**
**Incoming resources from generated funds**
Voluntary income
S01
Activities for generating funds
S02
Investment income
S03
**Incoming resources from charitable activities**
S04
**Other incoming resources**
S05
S06
**Resources expended (Notes 4-8)**
**Costs of Generating Funds**
Costs of generating voluntary income
S07
Fundraising trading costs
S08
Investment management costs
S09
**Charitable activities**
S10
**Governance costs**
S11
**Other resources expended**
S12
S13
S14
S15
S16
S17
S18
S19
S20
S21
**_Total resources expended_**
**_Total incoming resources_**
**_Total funds carried forward_**
**Total funds brought forward**
**_Net movement in funds_**
**_Net incoming/(outgoing) resources before transfers_**
Prior year adjustment
Gains and losses on revaluation of fixed assets for the charity’s
own use
**Other recognised** **gains/(losses)**
**_Net incoming/(outgoing) resources before other recognised_**
**_gains/(losses)_**
**Gross transfers between funds**||**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03|||**Total this year**
**Total last**
**year**
**£**
**£**
F04
F05|| |||-|-|-|-|-| |||133,476|-|-|133,476|87,544| |||-|-|-|-|-| ||||-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||133,476|-|-|133,476|87,544| |||||||| |||-|-|-|-|-| |||84,499|-|-|84,499|98,352| |||-|-|-|-|-| |||-|-|-|-|-| |||11,824|-|-|11,824|7,690| |||-|-|-|-|-| |||-|-|-|-|-| |||96,323|-|-|96,323|106,042| |||37,153|-|-|37,153|18,498
-| |||-|-|-|-|-| |||37,153|-|-|37,153|18,498
-| |||||||| |||-|-|-|-|-| |||1,415|-|-|1,415|-| |||38,568|-|-|38,568|18,498
-| |||222,957|-|-|222,957|241,455| |||261,525|-|-|261,525|222,957| Page 1 ## **Section B Balance sheet as at 31st December 2023** |**Fixed assets**
**Tangible assets (Note 9)**
**Investments (Note 10)**
**_Total fixed assets_**
**Current assets**
**Stock and work in progress**
**Debtors (Note 11)**
**(Short term) investments**
**Cash at bank and in hand**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 12)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year (Note 12)**
**Provisions for liabilities and charges**
**_Net assets_**
**Funds of the Charity**
**Unrestricted funds**
**Restricted income funds (Note 14)**
**Endowment funds(Note 15)**
**_Total funds_**
Signed by one or two trustees on behalf of all
the trustees|Note
B01
B02
B03
B04
B05
B06
B07
B08
B09

B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F04|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F04|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F04|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F04|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F04| |---|---|---|---|---|---|---| |||364,519|-|-|364,519|345,332| |||-|-|-|-|-| |||-|-|-|-|-| |||364,519|-|-|364,519|345,332| |||||||| |||-|-|-|-|-| |||12,648|-|-|12,648|10,710| |||-|-|-|-|-| |||13,685|-|-|13,685|2,657| |||26,333|-|-|26,333|13,367| |||||||| |||300|-|-|300|300| |||||||| |||26,033|-|-|26,033|13,067| |||||||| |||390,553|-|**-**|390,553|358,399| |||||||| |||129,028|-|-|129,028|135,443| |||-|-|-|-|-| |||||||| |||261,525|-|-|261,525|222,957| |||||||| |||261,525|||261,525|222,957| ||||||-|-| ||||-||-|-| |||||-|-|-| |||||||| |||261,525|-|-|261,525|222,957| |||||||| |||Date of
approval
Print Name
Signature||||| |||||Dr Jonathan Ogheneruemu
Onyeme||29/10/2024| |||||||| Page 2 ## **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 on the basis of historic cost (except that investments are shown at market value) in accordance with: - Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005); • and with*  Accounting Standards; or Financial Reporting Standards for Smaller Enterprises (FRSSE); - and with the Charities Act 1993. [** except for the following]. _**Give details in this box if a different standard has been followed.**_ - -Tick as appropriate: - if all relevant disclosures shown in the pack have been given then please tick “Accounting Standards”; - if disclosures completed in these accounts have been restricted to those required by the FRSSE, then please tick - “Financial Reporting Standards for Smaller Enterprises (FRSSE)”. ** - If no departures from the chosen standards have been made then delete these words; otherwise give details of any changes in the boxes. ## **1.2 Change in basis of accounting** There has been no change to the accounting policies (valuation rules and methods of accounting) since last year (§ except for the following). - § if no changes have been made to accounting policies then delete these words. ## **1.3 Changes to previous accounts** No changes have been made to accounts for previous years (§§ except for the following). §§ if no changes have been made to accounts for previous periods then delete these words. Page 3 **Section C Notes to the accounts (cont)** ## **Note 2 Accounting policies** _**This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.**_ ## **INCOMING RESOURCES** |**Recognition of incoming**|These are included in the Statement of Financial Activities (SoFA) when:| |---|---| |**resources**| the charity becomes entitled to the resources;| || the trustees are virtually certain they will receive the resources; and| || the monetary value can be measured with sufficient reliability.| |**Incoming resources with**|Where incoming resources have related expenditure (as with fundraising or contract income)| |**related expenditure**|the incoming resources and related expenditure are reported gross in the SoFA.| |**Grants and donations**|Grants and donations are only included in the SoFA when the charity has unconditional| ||entitlement to the resources.| |**Tax reclaims on donations**|Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to| |**and gifts**|which they relate.| |**Contractual income and**|This is only included in the SoFA once the related goods or services have been delivered.| |**performance related grants**|| |**Gifts in kind**|Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the
amount actually realised.| ||Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or| ||distributed by the charity.| ||Gifts in kind for use by the charity are included in the SoFA as incoming resources when| ||receivable.| |**Donated services and**|These are only included in incoming resources (with an equivalent amount in resources| |**facilities**|expended) where the benefit to the charity is reasonably quantifiable, measurable and| ||material_._The value placed on these resources is the estimated value to the charity of the| ||service or facility received.| |**Volunteer help**|The value of any voluntary help received is not included in the accounts but is described in the
trustees’ annual report.| |**Investment income**|This is included in the accounts when receivable.| |**Investment gains and losses**|This includes any gain or loss on the sale of investments and any gain or loss resulting from| ||revaluing investments to market value at the end of the year.| |**EXPENDITURE AND**|**LIABILITIES**| |**Liability recognition**|Liabilities are recognised as soon as there is a legal or constructive obligation committing the| ||charity to pay out resources.| |**Governance costs**|Include costs of the preparation and examination of statutory accounts, the costs of trustee| ||meetings and cost of any legal advice to trustees on governance or constitutional matters.| |**Grants with performance**|Where the charity gives a grant with conditions for its payment being a specific level of service| |**conditions**|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**|These are only recognised in the accounts when a commitment has been made and there are| |**performance conditions**|no conditions to be met relating to the grant which remain in the control of the charity.| |**Support Costs**|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.| |**ASSETS**|| |**Tangible fixed assets for use**|
These are capitalised if they can be used for more than one year, and cost at least £500. They| |**by charity**|are valued at cost or a reasonable value on receipt.| |**Investments**|Investments quoted on a recognised stock exchange are valued at market value at the year| ||end. Other investment assets are included at trustees' best estimate of market value.| |**Stocks and work in progress**|These are valued at the lower of cost or market value.| Page 4 **Section C Notes to the accounts (cont)** ## **Note 3 Analysis of incoming resources** ## _**Incoming resources may be further analysed if this would help the reader of the accounts.**_ |**Activities for generating funds**
**Investment income**
**Incoming resources from**
**charitable activities**
**Voluntary income**|**Analysis**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**| |---|---|---|---| ||Tithes & offering|111,119|59,786| ||Buildingincome|22,358|22,692| ||Gift aid|-|5,067| |||-|-| |||-|-| ||||| ||**Total**|133,476|87,544| ||||| ||Rental Income||| |||-|-| |||-|-| |||-|-| |||-|-| ||**Total**|-|-| ||||| |||-|-| |||-|-| |||-|-| |||-|-| |||-|-| ||**Total**|-|-| ||||| |||-|-| |||-|-| |||-|-| |||-|-| |||-|-| ||**Total**|-|-| Page 5 ## **Section C Notes to the accounts (cont)** ## **Note 4 Analysis of resources expended** ## **Resources expended may be further analysed if this would help the reader of the accounts.** |**Charitable activities**
**Governance costs**
**Fundraising trading**
**costs**
**Investment**
**management costs**
**Costs of generating**
**voluntary income**|**This year**
**Last year**
**£**
**£**
**Analysis**|**This year**
**Last year**
**£**
**£**
**Analysis**|**This year**
**Last year**
**£**
**£**
**Analysis**| |---|---|---|---| ||Rent|-|838| ||Hospitality &Refreshment|12,544|4,090| ||Pastor's Stipend|8,607|-| ||Telephone Expenses|933|850| ||Repairs,maintenance & cleaning|3,181|3,334| ||Postage,stationery,&prinitng|3,540|451| ||Office Expenses|451|676| ||Fuel, petrol & diesel|-|440| ||Equipment|3,003|23,452| ||Transport & Hotel Accomodation|893|4,683| ||Thanksgiving|50|3,570| ||ConsultancyFees|814|2,292| ||Church decoration|7,723|1,554| ||Depreciation|6,396|-| ||Conference|2,067|770| ||Insurance|2,170|4,608| ||Children Dept|445|323| ||Honourarium|5,800|1,300| ||Utilities|4,509|1,367| ||Other Expenses|119|60| ||Professional fees|150|7,851| ||Training|768|-| ||Multi media|1,455|546| ||Music|1,272|529| ||Motor Expense|303|1,172| ||Books and Materials|202|152| ||Building|17,104|33,446| ||**Total**|84,499|98,352| ||||| |||-|-| |||-|-| |||-|-| |||-|-| |||-|-| ||**Total**|-|-| ||||| |||-|-| |||-|-| |||-|-| ||**Total**|-|-| ||||| ||WEM|5,663|-| ||CentralOffice|836|640| ||Donations|1,112|1,177| ||Area|300|-| ||Welfare|1,569|-| ||AfricaMission|1,555|-| ||Festival of Life|600|600| ||Outreach|190|5,272| ||**Total**|11,824|7,690| ||||| ||Legal,Accounting & Consultancyfees||| ||Depreciation||| ||**Total**|-|-| Page 6 ## **Section C Notes to the accounts (cont)** ## **Note 5 Support Costs** _**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_ |**_support costs._**||||| |---|---|---|---|---| |**Support cost type**|**Fundraising activity**
**£**|**Charitable Activity**
**£**|**Governance Activity**
**£**|**Total Cost**
**£**| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| |**Total**|-|-|-|-| ## **Note 6 Details of certain items of expenditure** ## **6.1 Trustee expenses** _**Please provide details of the amount of any payment or reimbursement of out-of-pocket expenses made to trustees or to third parties for expenses incurred by trustees. If no expenses were paid, please enter ‘None’ in the appropriate box(es).**_ **Number of trustees who were paid expenses Nature of the expenses Total amount paid** |**This year**|**Last year**| |---|---| ||| ||| |**£**|**£**| ## **6.2 Fees for examination or audit of the accounts** _**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner or auditor. If nothing was paid please enter NONE in the appropriate box(es).**_ ||**This year**|**Last year**| |---|---|---| ||**£**|**£**| |**Independent examiner’s or auditors' fees for reporting on the**||| |**accounts**|300|300| |**Other fees (for example: advice, consultancy, accountancy**||| |**services) paid to the independent examiner or auditor**||| Page 7 ## **Section C Notes to the accounts (cont)** ## **Note 9 Tangible fixed assets** ## _**Please complete this note if the charity has any tangible fixed assets**_ ## **9.1 Cost or valuation** |**Freehold land**
**& buildings**
**Fixtures,**
**fittings and**
**equipment**
**Musical**
**equipment**
**Other land &**
**buildings**
**Payments on**
**account and**
**assets under**
**construction**
**Total**
**£**
**£**
**£**
**£**
**£**
**£**
Balance brought
forward
300,000 8,546 - 66,109 - 374,655
Additions
- 13,103 12,480 - - 25,583
Revaluations
- - - - - -
Disposals
- - - - - -
Transfers *
- - - - - -
Balance carried
forward
300,000 21,649 12,480 66,109 - 400,238
****Basis**
SL or RB
SL or RB
SL or RB
SL or RB
SL or RB
**** Rate**
Balance brought
forward
- 8,546 - 20,777 - 29,323
Depreciation charge
for year
- 3,276 3,120 - - 6,396
Impairment provisions - - - - - -
Revaluations
- - - - - -
Disposals
- - - - - -
Transfers*
- - - - - -
Balance carried
forward
- 11,822 3,120 20,777 - 35,719
Brought forward
300,000 - - 45,332 - 345,332
Carried forward
300,000 9,828 9,360 45,332 - 364,519
**9.3 Net book value**
**9.2 Accumulated depreciation and impairment provisions**|**Freehold land**
**& buildings**
**£**|**Fixtures,**
**fittings and**
**equipment**
**£**|**Musical**
**equipment**
**£**|**Other land &**
**buildings**
**£**|**Payments on**
**account and**
**assets under**
**construction**
**£**|**Total**
**£**| |---|---|---|---|---|---|---| ||300,000|8,546|-|66,109|-|374,655| ||-|13,103|12,480|-|-|25,583| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||300,000|21,649|12,480|66,109|-|400,238| ||-|8,546|-|20,777|-|29,323| ||-|3,276|3,120|-|-|6,396| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|11,822|3,120|20,777|-|35,719| |||||||| ||300,000|-|-|45,332|-|345,332| ||300,000|9,828|9,360|45,332|-|364,519| ## **9.4 Revaluation** _**If any fixed assets have been revalued please give details of the valuer and method of valuation**_ Page 8 ## **Section C Notes to the accounts (cont)** ## **Note 11 Debtors and prepayments** ## _**Please complete this note if the charity has any debtors or prepayments.**_ |**Analysis of debtors**
**This year**
**Last year**
**This year**
**Last year**
**£**
**£**
**£**
**£**
**Trade debtors**
12,648 10,710
- -
**Amounts due from subsidiary and associated**
**undertakings**
- - - -
**Other debtors**
- - - -
**Prepayments and accrued income**
- - - -
**Total** 12,648 10,710
- -
**12.1 Analysis of creditors**
**This year**
**Last year**
**This year**
**Last year**
**£**
**£**
**£**
**£**
**Loans and overdrafts**
100,275 86,689
**accruals**
- - - -
**Amounts due to subsidiary and associated**
**undertakings**
- - - -
**Property loan**
300 300 28,753 48,753
**Accruals and deferred income**
- - - -
**Total** 300 300 129,028 135,442
**Amounts falling due**
**within oneyear**
**Amounts falling due after**
**more than oneyear**
**Amounts falling due**
**within oneyear**
**Note 12 Creditors and accruals**
**Amounts falling due after**
**more than oneyear**
**_Please complete this note if the charity has any creditors or accruals._**|**Amounts falling due**
**within oneyear**|**Amounts falling due**
**within oneyear**|**Amounts falling due after**
**more than oneyear**|**Amounts falling due after**
**more than oneyear**| |---|---|---|---|---| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**| ||12,648|10,710|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||12,648|10,710|-|-| ||**Amounts falling due**
**within oneyear**||**Amounts falling due after**
**more than oneyear**|| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**| ||||100,275|86,689| ||-|-|-|-| ||-|-|-|-| ||300|300|28,753|48,753| ||-|-|-|-| ||300|300|129,028|135,442| ## **12.2 Security over assets** _**If any loan, overdraft or other creditor holds a charge or other security over any assets of the charity please provide details.**_ Page 9 **Section A** ## **Independent examiner's report on the accounts** **Independent Examiner’s Report** **Report to the trustees/** Charity Name **members of** Redeemed Christian Church of God – The Chapel Norwich > **On accounts for the year 31[st] December 2023 Charity no** 1164215 **ended (if any)** **Set out on pages** (remember to include the page numbers of additional sheets) **Respective** The charity's trustees are responsible for the preparation of the accounts. **responsibilities of** The charity’s trustees consider that an audit is not required for this year **trustees and examiner** under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to: - examine the accounts under section 145 of the Charities Act, - to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and - to state whether particular matters have come to my attention. **Basis of independent** My examination was carried out in accordance with general Directions given **examiner’s statement** 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 the 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** In connection with my examination, no matter has come to my attention **examiner's statement** (other than that disclosed below *) 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 Charities Act; and - to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities 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. - _Please delete the words in the brackets if they do not apply._ |**Signed:**
**Name:**|**_Ogedengbe_**| |---|---| ||Tunji Ogedengbe| 1 **IER** **Give here brief details of any items that the examiner wishes to disclose** . 2 **IER**