## **Trustees’ Annual Report for the period**
## **From 1 September 2019 to 31 August 2020**
## **Charity name: Bolton Low Houses Childcare Unit**
## **Charity registration number: 1164533**
## **Objectives and Activities**
||SORP reference||
|---|---|---|
|Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|The charity works for the public benefit
having as its objects the development and
education of children and young people.|
|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 charity develops and educates children
and young people by:
-
Promoting their care and safety
-
Promoting their education and
parental involvement
-
Promoting their health and
wellbeing
-
Providing services to support them
and their families
-
Providing services to individuals
holding membership of the CIO.
-
Furthering the aims of the Pre-
school learning alliance.|
|Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para 1.18|The trustees have had regard to the
guidance issued by the Charity
Commission on public benefit when
planning the activities.|
## **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|BLHCU provides full day care for Pre-
school, playgroup, nursery and play
scheme (during school holidays; up to
12years). Open for 51 weeks of the year,
serves local families up to a 20 mile radius.
The setting provides safe and secure
indoor and outdoor facilities, the
experienced staff of 14 childcare workers
and 1 Administrator, work with other
agencies to provide suitable care for
children with additional needs such as
autism, deaf or hard of hearing, speech
and language.
BLHCU is rurally isolated and so services
are offered to many children who would not
otherwise have access to convenient
preschool education or a play scheme
during school holidays.
BLHCU offers both work experience and
volunteer placements to members of the
community and values the contribution this
makes to the setting.
At the present time we have 63 children
using the facility on a weekly basis, with a
further 21 children using the play scheme.
During the financial year to 31 August 2020
the charity was affected by the Coronavirus
pandemic which resulted in the facility
being closed during lockdown from March
to July 2020 and not running a play
scheme during Easter, Spring half term and
the summer holidays. This had an impact
on activates during the year, however work
was carried out on conversion of a sensory
room, and redevelopment of the outdoor
area. Work was also completed on fitting
out a purpose built office and adaptation of
a staff room.|
## **Financial Review**
|**Financial Review**|||
|---|---|---|
|Review of the charity’s
financial position at the end
of the period|Para 1.21|This year, the charity had net income on
the general fund of £16,898. There remains
strong general reserves of £81,792 at the
period end.
The charity also had net income on the
restricted fund of £46. Reserves on the
restricted fund are £11,399 at the period
end.|
|Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|The trustees aspire to maintain reserves to
cover 3 months of regular expenditure.
Reserves at 31 August 2020 were £93,191.
The trustees will look to build upon this in
the next financial year.|
|Amount of reserves held|Para 1.22|£93,191|
|Reasons for holding zero
reserves|Para 1.22|Not applicable|
|Details of fund materially in
deficit|Para 1.24|Not applicable|
|Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|The charity is a going concern|
## **Structure, Governance and Management**
|Description of charity’s
trusts:|||
|---|---|---|
|Type of governing document
(trust deed, royal charter)|Para 1.25|Constitution|
|How is the charity
constituted?
(e.g unincorporated
association, CIO)|Para 1.25|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 by existing trustees|
## **Reference and Administrative details**
|Charity name|Bolton Low Houses Childcare Unit|
|---|---|
|Other name the charity uses||
|Registered charity number|1164533|
|Charity’s principal address|Bolton Low Houses Childcare Unit
Bolton Low Houses
Wigton
CA7 8PA|
|||
## **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**
**(ifany)**|
|---|---|---|---|---|
||Diane Farrell||||
||Claire Gillespie||||
||Emma Peile|Secretary|||
||Victoria Wharton||||
||Luke Jourdain|Chairperson|||
||Katie Ann Proud||||
||Nicola Evans-
Pearson||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
– Corporate trustees names of the directors at the date the report was approved
**Director name** None
Name of trustees holding title to property belonging to the charity
|**Trustee name**|**Dates acted if not for whole year**||
|---|---|---|
|None|||
||||
||||
||||
||||
||||
## **Funds held as custodian trustees on behalf of others**
|Description of the assets
held in this capacity|None|
|---|---|
|Name and objects of the
charity on whose behalf the
assets are held and how this
falls within the custodian
charity’s objects|Not applicable|
|Details of arrangements for
safe custody and
segregation of such assets
from the charity’s own
assets|Not applicable|
## **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)** Diane Farrell **Position (eg Secretary,** Trustee **Chair, etc) Date** 12 February 2021
## **BOLTON LOW HOUSES CHILDCARE UNIT**
## **STATEMENT OF FINANCIAL ACTIVITIES**
## **YEAR ENDED 31 AUGUST 2020**
|**INCOME**
**Note**
Donations and Grants receivable
**2**
Charitable activities
**3**
Trading activities
**4**
Income from investments
**5**
**TOTAL INCOME**
**EXPENDITURE**
Charitable activities
**6**
Raising funds
**7**
**TOTAL EXPENDITURE**
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS**
Total funds brought forward (as previously stated)
Prior year adjustment
Total funds brought forward (as restated)
**13**
Transfers between funds
**TOTAL FUNDS CARRIED FORWARD**|**Unrestricted**
**Restricted**
**Re-stated**
**Funds**
**Funds**
**Total Funds**
**Total Funds**
**2020**
**2020**
**2020**
**2019**
**£**
**£**
**£**
£
**119,746**
**6,440**
**126,186**
87,149
**66,398**
**66,398**
97,922
**3,731**
**3,731**
7,302
**133**
**133**
124|
|---|---|
||**190,008**
**6,440**
**196,448**
192,497|
||**170,128**
**6,394**
**176,522**
171,140
**2,982**
**2,982**
8,056|
||**173,110**
**6,394**
**179,504**
179,196|
||**16,898**
**46**
**16,944**
13,301
**45,528**
**12,453**
**57,981**
**55,184**
**18,266**
**18,266**
**7,762**
**63,794**
**12,453**
**76,247**
**62,946**
**1,100**
**1,100**
**-**|
||**81,792**
**11,399**
**93,191**
**76,247**|
The Statement of Financial Activities includes all gains and losses recognised in the year.
All of the above amounts relate to continuing activities.
## **BOLTON LOW HOUSES CHILDCARE UNIT**
## **BALANCE SHEET**
## **YEAR ENDED 31 AUGUST 2020**
|**YEAR ENDED 31 AUGUST 2020**|||
|---|---|---|
|**Note**
**FIXED ASSETS**
Tangible assets
**9**
**CURRENT ASSETS**
Cash at Bank
Trade Debtors
**LIABILITIES**
Amounts falling due within one year
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**NET ASSETS**
**THE FUNDS OF THE CHARITY**
Unrestricted income funds
**10/11**
Restricted income funds
**10/11**
**TOTAL CHARITY FUNDS**|**Total Funds**
**2020**
**£**
**£**
**52,651**
30,831
10,791
(1,082)
40,540
93,191
**93,191**
**81,792**
**11,399**
**93,191**|**Re-stated**
**Total Funds**
**2019**
**£**
33,028|
|||34,259
9,987
(1,027)|
|||43,219|
|||76,247|
|||76,247|
|||63,794
12,453|
|||76,247|
**These financial statements were approved and signed on behalf of the Committee on 12 February 2021**
**BOLTON LOW HOUSES CHILDCARE UNIT**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 AUGUST 2020**
## **1 ACCOUNTING POLICIES**
## **Basis of accounting and preparation**
These financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)) and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
Bolton Low Houses Childcare unit meets the definition of a public benefit entity under FRS 102.
The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the notes to these accounts.
The financial statements are prepared in sterling, which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest £.
## **Going concern**
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
## **Judgements and key sources of estimation uncertainty**
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Actual results may differ from these estimates.
## **Income recognition, donations and grants**
All income is recognised once the charity has entitlement to the income, there is sufficient certainty of receipt and so it is probable that the income will be received and the amount of income receivable can be measured.
Income from donations and grants, including capital grants, is included in income when these are receivable, except as follows:
- when donors specify that donations and grants given to the charity must be used in future accounting periods, the income is deferred until those periods. - when donors impose conditions which have to be fulfilled before the charity becomes entitled to use such income, the income is deferred and not included in income until the preconditions for use have been met.
When donors specify that donations and grants, including capital grants, are for particular restricted purposes, which do not amount to preconditions regarding entitlement, this income is included in income of restricted funds when receivable.
## **Fund accounting**
Unrestricted income funds comprise those funds which may be used for any purpose in furtherance of the charitable objects. Unresticted funds include designated funds, where the Management Committee at their discretion have designated funds for a specific purpose.
Within the unrestricted funds of the project, funds have been designated for the following specific purpose:
Strategic reserve - for expenditure in the event that there is a cut in funding.
The general fund consists of those funds which the project may use in the furtherance of its charitable objectives at the discretion of the Management Committee.
Restricted funds represent grants and donations which have been received for the purposes set out in notes 9 and 10. The application of these funds is restricted by the terms of a special appeal, the express wishes of the donor, the will of the testator or the terms of the grant.
## **BOLTON LOW HOUSES CHILDCARE UNIT**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 AUGUST 2020**
## **Expenditure recognition**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to the expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliabily. All expenditure is accounted for on the accruals basis and has been classified under headings that aggregate all costs related to the category. Irrecoverable VAT is charged against the category of resources expended for which it was incurred.
Overheads and support costs have been allocated between Raising Funds and Charitable Activities. The allocation is based on staff time and a proportion of the administration burden. The allocation of overhead and support costs is analysed in the notes to the accounts.
Termination payments do not provide an entity with future economic benefits therefore the charity recognises these immediately as an expense in the Statement of Financial Activities.
Governance costs include the costs attributable to the charity's compliance with constitutional and statutory requirements, including independent examination and costs of trustees meetings.
## **Pension costs**
The charity has made arrangements with individual pension providers for individual pensions for staff who wish to make use of the opportunity. Contributions payable to the pension schemes are charged to the Statement of Financial Activities in the period to which they relate.
## **Fixed assets**
All assets costing more than £500 are capitalised and all assets are valued at historic cost.
## **Depreciation**
Depreciation is calculated to write off the cost of an asset, less the estimated residual value, over the useful economic life of that asset.
## **Financial instruments**
Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument.
Financial liabilities are classified according to the substance of the contractual arrangements entered into. All financial assets and liabilities are initially recognised at transaction price (including transaction costs).
|**2**
**DONATIONS AND GRANTS RECEIVABLE**
Nursery Education Grants
Grants
Other Grants
Donations
Christmas Draw
Coronavirus Job Retention Scheme Grants|**Unrestricted**
**Restricted**
**Total Funds**
**Funds**
**Funds**
**2020**
**£**
**£**
**£**
80,412
-
80,412
6,440
6,440
-
-
252
252
800
800
38,282
38,282
119,746
6,440
126,186|**Re-stated**
**Total Funds**
**2019**
£
81,698
3,365
1,909
177
-|
|---|---|---|
|||87,149|
|**3**
**CHARITABLE ACTIVITIES**
Preschool Income
Playgroup Income
Toddler Income
Playscheme Income|**Unrestricted**
**Restricted**
**Total Funds**
**Funds**
**Funds**
**2020**
**£**
**£**
**£**
6,530
6,530
27,300
27,300
27,943
27,943
4,625
4,625
66,398
-
66,398|**Re-stated**
**Total Funds**
**2019**
£
12,766
31,374
31,488
22,294|
|---|---|---|
|||97,922|
## **4 TRADING ACTIVITIES**
|Hot Meals
Uniform
**5**
**INCOME FROM INVESTMENTS**
Bank interest receivable|**Unrestricted**
**Restricted**
**Total Funds**
**Funds**
**Funds**
**2020**
**£**
**£**
**£**
3,556
3,556
175
175
3,731
-
3,731
**Unrestricted**
**Restricted**
**Total Funds**
**Funds**
**Funds**
**2020**
**£**
**£**
**£**
133
133|**Re-stated**
**Total Funds**
**2019**
£
7,084
218|
|---|---|---|
|||7,302|
|||**Re-stated**
**Total Funds**
**2019**
**£**
124|
## **BOLTON LOW HOUSES CHILDCARE UNIT**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 AUGUST 2020**
|**6**
**7**
**8**|**EXPENDITURE ON CHARITABLE ACTIVITIES**
Staff Costs
School equipment and materials
Premises expenses
School administration
Depreciation
Bad debts
**EXPENDITURE ON TRADING ACTIVITIES**
Food for lunches
Uniform costs
**ANALYSIS OF STAFF COSTS**
Wages and salaries
Other Pension costs
**Particulars of employees**
The average head count of employees during the year was as follows:|**Unrestricted**
**Restricted**
**Funds**
**Funds**
**£**
**£**
149,246
4,170
1,525
9,934
4,177
2,820
4,869
(219)|**Total Funds**
**2020**
**£**
149,246
5,695
9,934
4,177
7,689
(219)
176,522
**Total Funds**
**2020**
**£**
2,787
195
2,982
**2020**
**£**
146,173
3,073
**149,246**
**2020**
**Number**
**15**|**Re-stated**
**Total Funds**
**2019**
**£**
142,804
12,090
8,290
5,444
2,293
219|
|---|---|---|---|---|
|||170,128
6,394||171,140|
|||**Unrestricted**
**Restricted**
**Funds**
**Funds**
**£**
**£**
2,787
195||**Re-stated**
**Total Funds**
**2019**
**£**
7,483
573|
|||2,982||8,056|
|||||**Re-stated**
**2019**
**£**
139,675
3,129|
|||||142,804|
|||||2019
Number|
|||||**16**|
No employee received remuneration of more than £60,000 during the year, or in the previous year. Pension costs are allocated to activities in proportion to the related staffing costs incurred and are wholly charged to unrestricted funds.
No other related party transactions took place.
## **9 TANGIBLE FIXED ASSETS**
|**TANGIBLE FIXED ASSETS**||
|---|---|
|**COST**
At 1st September 2019
Transfer
Additions
Disposals
At 31 August 2020
**DEPRECIATION**
At 1st September 2019
Charge for the year
Eliminated on disposals
At 31 August 2020
**NET BOOK VALUE**
At 31 August 2020
At 31 August 2019|Land & Buildings
Equipment
Total
**£**
**£**
30,581
11,087
41,668
25,800
1,512
27,312
**-**
**-**
-|
||**56,381**
**12,599**
**68,980**|
||3,109
5,531
8,640
3,030
4,659
7,689
**-**
**-**
-|
||**6,139**
**10,190**
**16,329**|
||**50,242**
**2,409**
**52,651**|
||**27,472**
**5,556**
**33,028**|
## **BOLTON LOW HOUSES CHILDCARE UNIT**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 AUGUST 2020**
## **10 ANALYSIS OF CHARITABLE FUNDS**
|**Unrestricted**
Unrestricted general fund
Designated fund - Buildings fund
Designated fund - Equipment fund
**Restricted**
CCC Car Park
CCC Equipment
CCC Equipment
Hadfield Trust Fencing
CCC Foundation fencing
Kitchen Fund
CCC - Building Renovation
Dyers Company Charitable Trust
Cumbria Community fund - Sensory room
Rathbone - Grasscrete (Hadfield Trust)|**Balance at**
**01 September 2019**
**£**
63,794
**63,794**
3,770
1,294
1,308
315
898
1,241
2,027
1,600
**12,453**|**Funds**
**Income**
**Expenditure**
**Transfers**
**31 August 2020**
**£**
**£**
**£**
190,008
173,110
27,108
-
53,584
25,800
25,800
2,408
2,408|
|---|---|---|
|||**190,008**
**173,110**
**1,100**
**81,792**|
|||395
-
**3,375**
1,030
264
**-**
1,020
288
**-**
250
65
**-**
700
198
**-**
956
285
**-**
120
-
**1,907**
95
-
**1,505**
5,000
1,828
-
**3,172**
1,440
-
-
**1,440**|
|||**6,440**
**6,394**
**1,100**
**-**
**11,399**|
## **11 ANALYSIS OF CHARITABLE FUNDS**
|**ANALYSIS OF CHARITABLE FUNDS**||||
|---|---|---|---|
|**Unrestricted**
Unrestricted general fund
**Restricted**
CCC Car Park
CCC Equipment
CCC Equipment
Hadfield Trust Fencing
CCC Foundation fencing
Kitchen Fund
CCC - Building Renovation
Aspatria Community Charity - Outdoor Area
Dyers Company Charitable Trust
Best Practice Network - EYITT Setting Bursery
**ANALYSIS OF NET ASSETS BETWEEN CHARITABLE FUN**
Unrestricted Income funds
Restricted funds
Total Funds|**Balance at**
**01 September 2018**
**£**
50,729|**Tangible**
**Fixed assets**
**£**
41,252
11,399|**Funds**
**Income**
**Expenditure**
**Transfers**
**31 August 2019**
**£**
**£**
**£**
187,837
174,674
98
-
63,794|
||**50,729**||**187,837**
**174,674**
**98**
**-**
**63,794**|
||3,873
1,617
1,634
394
1,122
1,551
2,027||103
**3,770**
323
**1,294**
326
**1,308**
79
**315**
224
**898**
310
**1,241**
**2,027**
750
848
98
**-**
2,000
400
**1,600**
1,909
1,909
**-**|
||**12,218**||**4,659**
**4,522**
**98**
**12,453**|
||**DS**||**Current**
**Assets**
**Liabilities**
**Total**
**£**
**£**
**£**
41,622
(1,082)
**81,792**
**11,399**|
|||52,651|41,622
(1,082)
**93,191**|
## **12 ANALYSIS OF NET ASSETS BETWEEN CHARITABLE FUNDS**
## **13 PRIOR YEAR ADJUSTMENT**
During the year the Trustees became aware that creditors in the accounts for the year ended 2019 were overstated by £9,703, income understated by £801 and omitted debtors were equal to £7,762. The comparatives have been restated to correct for this error.
Errors identified with creditors 9,703 Increase in income 801 Omitted debtors 7,762 **18,266**
## **BOLTON LOW HOUSES CHILDCARE UNIT DETAILED STATEMENT OF FINANCIAL ACTIVITIES**
|**YEAR ENDED 31 AUGUST 2020**
**INCOME**
**GRANTS RECEIVABLE**
NurseryEducation Grants
Grants
Othergrants
Donations
Christmas draw
Coronavirus Job Retention Scheme Grants
**CHARITABLE ACTIVITIES**
Preschool income
Playgroupincome
Toddler income
Playscheme income
**TRADING ACTIVITIES**
Hot meals
Uniforms
**INCOME FROM INVESTMENTS**
Interest income
**TOTAL INCOME**
**EXPENDITURE**
**TRADING ACTIVITIES**
Food for lunches
Uniform costs
**STAFF COSTS**
Salaries
Pensions costs
**SCHOOL ADMINISTRATION**
Audit & Accountancy fees
Bank fees
Charitable donations
Staff Christmas party
Postage, freight & courier
Gifts
Entertainers
Fundraising costs
Interest paid
IT software and consumables
Legal expenses
Rent
Staff training
Subscriptions and licences
Sundries
Telephone & internet
**SCHOOL EQUIPMENT AND MATERIALS**
Food and consumables
Equipment day to day
Equipment larger items
Baby equipment
Printing & stationery
**PREMISES COSTS**
Pest control
Cleaning
Insurance
Rates, water and refuse collection
Light, power, heating
Repairs & maintenance
Depreciation expense
Bad debts
**TOTAL EXPENDITURE**
**NET INCOMING /(OUTGOING) RESOURCES FOR THE YEAR**|**2020**
**£**
80,412
6,440
252
800
38,282
6,530
27,300
27,943
4,625
3,556
175
133
**196,448**
2,787
195
146,173
3,073
432
55
162
448
15
29
42
60
165
1,050
315
963
63
378
1,538
2,608
184
1,365
180
1,121
3,246
1,467
1,869
2,051
7,689
(219)
**179,504**
16,944|2019
£
81,698
3,365
1,909
177
12,766
31,374
31,488
22,294
7,084
218
124|
|---|---|---|
|||192,497|
|||7,483
573
139,675
3,129
420
113
529
65
60
194
3
753
1,050
679
1,091
95
392
2,529
4,530
1,915
312
2,804
288
1,403
3,219
1,297
1,877
206
2,293
219
179,196|
|||13,301|
Independent examiner's report on
the accounts
CHARITY COMMISSION
FOR ENGLAND AND WALES
Sgction A
Indgpendent Examiner's Report
Report to the trusteesl
members of
Bolton Low Houses Childcare Unit
On accounts for tho yoar
ondod
31 August 2020
Charlty no
(if any)
1164533
sot out on pagos
Resp8¢tlve
rospon8ibilltl•s of
Irustees and examlngr
The charittys Iruslees are responsible for the preparation of the accounts.
The Charity's trustees consider that an audit is rtrot required for this year
under section 144 of the Charities Act 2011 {Ihe Charities Act") and that an
independent examinats'on is needed.
11 is my reswnsibility to..
examine the accounls urKler section 145 of the Charllies Act,
to follow the procedures laid down in the general Directions given by the
Charity Commission {under section 149SXb) of th8 Charitie5 Act, and
to slate wh8th8r particular matt8rs have come to my attention.
Ba318 of Indgpondont My examination was carried out in accordance with general Directions given
examIn0$ 8tatom8nt by the Charity Commissn. 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 th& accounts. and seeking explanations from the
trustees conceming any such matters. The procedures undertaken do not
provide all the evidence Ihal would be required in an audit. and
consequently no opinion is given as lo whether the accounts present a 'true
and fair, view and the report is limited lo those ma116rs sel out in the
statement below.
Independent In connection wtlh my examination. no maller has come lo my allenlion
examlner's statement 1. which gives me reasonabl8 cause lo believe Ihal In, any material respect.
the requirements-
to keep accounting records In accordance with section 130 of the
Charities Act,. and
lo prepare accounts which aord with the accounting records and
comply with the accounting requirements of the Charilles Act
havé not been mel. or
2. to which, in my opinion. altention should be drawn in order to enable a
proper understanding of the accounts to be re?ched.
Signed:
Dalo:
12 February 2021
Nam•:
David Brwkes
Relevant prof•$$ional
qualifi¢ationlsl or body
(11 any):
FCA
IER
David Allen, Dalmar House, Barras Lane Estate, Dalston, Carlisle, CA5 7NY
**Address:**
## **Section B Disclosure**
Only complete if the examiner needs to highlight material problems.(E.g. accounting records have not been kept in accordance with s132 of the Charities’ Act 2011 and those accounts do not comply with the requirements of the 2008 Regulations setting out the form and content of charity accounts; any material expenditure or action which appears not to be in accordance with the trusts of the charity; any failure to be provided with information and explanations by any past or present trustee, officer or employee; and any material consistency between the accounts and the trustees’ annual report.)
**Give here brief details of any items that the examiner wishes to disclose** .
2
**IER**