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2021-08-31-accounts

Trustees. Annual Report for the period PwiDd •rKI datts 2021 From Section A Reference and ad20inistration details Ch4rlty nam• Hornmonden Kindergarten Oth•r nam￿ ch•rfty Is kn•yn by R•gl$t•rnd ¢harfty nUm￿r Illany) 1168296 Charlty• prln¢lpal •ddr•s Frances Austen Memcvial H81 Back La HorsmoNJ&n Postcode TN12 8NJ Namm ol th• ch•rlty trust••8 who m•n•g• th• chrlty N•m• olp•rnon lor bodyl ¢ntllJ•d to •ppo6nt tru•￿ Ill I￿￿¢• Illiny) ANNA CAMERON YVE CHAPMAN SARAH FIELD ALICE PERFECT CHAIR TREASURER Appointed Nov 2019 Appointed 1 Jan18 Apwint•d Jul 2019 Appointed 12 Jan 2021 LOUISE CREASY ResvJrd 2021 Resigne(12020 ReS￿ned July 2020 Resord Sep 2020 Resigned Nov 2019 Nam•¥ of th• tru8tw8 for the charfty. 11 any. {for •xampl•, any cu¥todl•n trust•￿) N•m• Dts8 a¢l•d If not ft>r whole KATIE BODLE KIM MILLER REBECCA GORNALL ALISON ADAMS SECRETARY CFLAIR ar N•mo of chl•f •x•cutlv• or names ol senlor slaff members Ioptlonal Infr•miatlonl Tina Walker and Sarah Shepherfl. Co Superyiso Becky Painter. Business Manager

Section B Structure, overnance and mana ement D•s¢rlption of th• charlty'• trusts Typg of govemirnJ document CONSTtTUTION How the ¢hèrty 18 consliluted CHARITABLE INCORPORATED COMPANY Truslfje selection methc#y8 ELECTED BY MEMBERS AT AGM Add511on*l gov•rnan¢e l•suM Ioptlonal Inforniatlonl You may ¢hoo#• lo indude Horsmonden Kindergorten continues to Comp￿ with the new rjata additional infornialion, where relevanl, about". Protection le9islation introduced last yew. This includes. but is not limited to. ensuriNJ ¢yJr archivirwj 1$ up to dote and securely destroyin9 all old papemrk policies and procedures adopted for the induction and training of trustees.. the charity'$ organisalional structure and any wider network wlh vthich the charity works.. • relationship v￿h any ￿lated parties., INslees' consideration of major risks and the $y$lem and procedures to manage them. theety hlonkeys is for children not yet of knnder9arten ¢tye and is run, a Mond¢ry. in the Villa9e Hall. It has proved very popular ond briws in additlonal income to Horsmonden Kinder9arten. Although this group wos suspended duriTr3 Covtd restrictions I am pl¢ased to soy we recommenced in Septemlxr 2021 with 9ood ottendance. Section C Objectives and activities The charity works for the public benef it havitrYJ os its objects the development and education of children ¢Md youry people by: (l) promotirvj their ¢are sofety.. (2) promotiNJ their education tynd Promoti￿ parental involvement: (3) promotirKJ their health and wellbeiry.. (4) providiThJ swwces to support them ¢Jnd their families and carers.. (5) providir9 services to individuab holdiThJ membership of the CEO.. Summ•ry of the obJKts olth• charlty set out In Its governlng document (6) furtheriry the aims of the Earty Years AllIa￿e Summary ofthe maln a¢tlvlttes undertaken for tho publlc bgneflt in rnlalion to these obSe¢ts {In¢lude withln thls se¢tlon the ststutory declaration that trustees hav• had regard to the guidance 1$8ued by the Charity Horsmonden Kindryt¢n's aim is to". enhonce the development and education of children under $tat(rtory school tsge. in a pre-school settirvj. ro provide a safe. stimulatiry and happy environment. To work within a framework which ensures e9￿]lIty of opportunity of all children in our community.

Commisslon on publlc benefit) The Kindergorten pknys a key role in our local community. and we forge strong links with Horsmonden Primory school and other or9¢Jnisations. such as the Social Club. in the villi4e. We have a lovely f lowerbed that we tend to in the new community garden ond the children have loved to watch their seeds 9row into ve9etables and f lowers. 8eirvJ involved in our local community is important to us as well as providiThJ enjoyable fLmdroisirvJ activities for our families. Stof f trainiry over the lost ye(w has included: Health (md Safety Sofe9uardir¥J trainiry En91ish os an additioMI tTrFS 2021 SENCO Keepin9 UP-to-dote with trainirg enables us to eval￿te our practice and make necessary chow to ensure we have the best possible settir¥J for our children. i)Jr extensive array of activities and stirnulatir9 environment enhonce and support communication skills. sociol interactions, creative f lair. decision mokiry ¢Jnd maFW4iThJ feelings and emotions. We have celebrat¢d lots of dif ferent festivals includin9 tsiwali. RemembrtJn¢e Day. Christmos. thinese New Year. Valentine's Day and E¢JSter. This 9ives the children an opportunity to le4rn obout dif ferent ¢ultures and farn1￿ traditions. thrO￿h books. tasting dif f erent foods and creotive activities. We hove enjoyed large physicol activities on the big f ield. such obstacle courses and using lorge naturol resources for open ended pkny. We hove used lot$ of exploratory play in the mud kit¢h¢n ar￿ garden area. These types of ctivities build conf id¢n¢e and self-esteem. develop cornmunicotion ond int¢ro¢tion with others and ¢reati¥e and critical thinking. The children love to listen to stories. siry their fovourite son9s and play musical instruments and their ima9irntion comes to life in the home corner ond creativ¢ are Our cLrriculum plannirg involves individwlised pl(vmiw alon9 With odult directed activities to $upport children'$ learnir9 and pro9ression within the Early Yettrs Foundation Stage Framework. We ¢nsur¢ our plonnin9 ond erwironm¢nt cover all areos of learnirvJ. Each child's key person individuolises their plannin9 accordiry to their childs st(b3e of development. interests and ideas the children themselves would like to develop. We ensure we provide the appropriate props to enhance orKI extend their leornin9 Ixtsed on their needs. wants and opinii>ns. We follow and a se the ress of all children's develo ment

using our progress tracker system ond their well-beir9 and involvement usin9 the Leuven scale. This helps us as childcore practitioners to evaluate our practice ond environment ensuring thot we are meetiry the needs of all children in our carL We hov¢ given additional support for children with speech and largucge and En91ish ds an additional laFwJua9e supportiryj their well- bein9 and their transition to school. We had many visits to Horsmonden Primary School and the teocher came to visit us. This reolty did help with the transition to schtsol. The Svpervisors ar#1 Business Mower have COnst(mt￿ kept up to date with the information b¢iNJ published by the government and Public Heolth Eryland with re9ards to the Covid-19 pond¢mic. We adhered to the necusory stipjlations put in place. We worked in consistent bubbles t)nd followed o ri9orous risk assessment ¢y)d cleoniNJ schedule to ensure everybody was as safe tss possible. Althou9h from September 2021 we now work 0$ one group but still continue to follow a vigorous cleanir9 schedule and encourw/support children with very good personal hygiene practices. We hove devised an outbreak plan to follow so we eon run Kind¢r9Qrten as ef ficitntly and safety 0$ possible. Our oims for th¢ forthcomiry year are to.. To ensure we keep up to date with government guidcmce with r¢9ords to Covid-19 and provid¢ a Covid-19 secure environment. Continue to ¢nhance the development and educotion of children (mder statutory school ¢wJe, in o pre-sch¢)ol $ettiThJ followirvj Ofst¢d regulations To use the online observation system Tapesty ef fectively and encourage parents to use this system. Continue to advertise ond promote our settiry. We ¢]re fo¢usirvJ on our ￿￿ket￿l¥￿ advertisir9 Qt Kinder9arten to ensure we h¢Tre ¢J Steody f low of children. Continue to keep our website up to date. Continue to form 9ood links with our locol $chool and community. Fosteriry links with our trainir9 Collaboration Connex to develop ty￿ keep up to date with staff personol development. To conclude. it h¢ts continued to be a different way of workin9 at 'ndergorten due to the Covid-19 pandemic but we were able to adopt. prioritise ¢VKI continue to provide a sofe ¢Jnd welcomin9 environment for all our families. This was due to the hard work, commitment and dedication of our staff team and our Committee.

Section D Achievements and performance Summary ofthe maln achl¢vements ol the charlty durlng the yoar EnsuriTrvJ Kinder9]rten was Covid Safe once we re-opened. Section E Financial review Brlef statement of tho charlty's pollcy on r•8&rv•s Reserves pollcy l. Horsmonden Kinderyten is a registered charity. offeriry we-school educotion ond nursery places for children ¢4ed 2 to school age. The Kindergarten is run by a MaM9ement Committee. which activety ￿dertakeS fund-rnising activities to create extra income towards phy equipment. improvements +Jnd orwirvj improvements and investment. 2. A￿￿21 income from f¢es should. in g￿eral. meet the amual budgeted ¢o$t$ of the Kind¢rgorten. In years of low numbers of children (I¢w9ely determined by lo￿1 population). reserves Th2y be used (supplemented by additioMI fundrai$iivJ) to meet the general runniry ¢osts of th¢ kindergartem. 3. The Committee hos reviewed the Kindergarten's need for reserves in line with 9uidonce issued by the Charity Commission and the Early Years Alliance. The Kinderwten needs r¢s¢rves to: i) Meet statutory r¢dunthcy liobilities should the Kinder9Orten have to close.. ii) Ensure there or¢ ￿ff icient c4sh r￿cIv￿ in the current acco￿1 to cover day to doy running Costs.. iii) Ensure continuity of serrice wovi$ion by: ¢L mutir4 ￿expected costs $uch as cover for illness or maternity le4ve . b. ctMrirKJ ruMilYJ costs d￿11￿3 period$ of lower income iv) lknintoin the buildiry and Locket Green in a safe tynd secure manner for the protection ond enjoyment of th¢ children, and to maintain play resources and equipment v) Meet the cost of repoirs to the fabric of the buildir¥J ¥thich are essential to retain the buildirg'$ inte9rity (it is the committee's desire that such expenditure ould be immediatety mel without Prejudici￿ the day-to- doy rumifg of the Kinder9orten). 4. The Committee are committed to keepin9 the equivalent of 3-4 months op¢ratill9 expense in reserve. The Committee believes that this level of reserves is rudent and necesso to ensure thot the Kinde ten c¢M run eff icientl

meet f uture needs. 5. Horsmonden Kindergorten hos Th) restricted funds. and therefore all cash bala￿¢$ con be considered to be I￿rt of reserves. In the event of reserves follin9 signif icantly below the taryet level. the Kindergarten will aim to restore the reserves as soon as possible by increasir9 fundrnisirvj. increasirg earned income, or reduciTrYJ expendilure. 6. 5imilarty. if reserves ore si9nific¢)ntly above the target level. the Committee will t in place o plan os so¢)n as possible. dimirvj to elimiTr]te the excess within four years by spendirg money to enhance the quality of Kindergarten provision, or otherwise further the aims of the Kindergarten. or by reducing fundraising. Tht Committt¢ will not. howev¢r. toke ony steps that might call into qLtestion the ability of the K1ndtr￿rt¢n to continue 0% a f inanciolFy viable operation in the loThJ term. 7. The Committee will monitor the level of reserves r¢9ufarty, 4Jnd review the r￿erVe policy ond position at leost QMuoIIy. Detall¥ of any funds mat•rlally In d•flclt n¢)ne Furth•r fln#ncl•l r•vl•w d•t51• IOptloMI Inlorniatlonl You may choo•• lo 2020-2021 hos been o very good y¢ar ¢rthJiwJ with a surplus of £33,161 followir include additional the def icit in 2019-20 of £13.703 - this is excellent and down to the hard work of infomation, wherg rel￿8￿1 aboul.. the staf f who have mantsjed their time ef f iciently. the chanty's princtpal $ource8 of funds (including any fundrai8ingl', how expendilure ha8 $UPPOrted the key objectives of I charity,. investment policy and objectives including any ethical investment poli adopted. Howev¢r. included in this income for 2020-2021 is £9737 of fundin9 r¢ceived from the KCC in August. befor¢ our fir￿claI year end. which was for the year comm¢ncirg Septemb¢r 2021. If we remove this omolmt f rom our surplus for 2020-2021 th¢ actual surplus is £23.424. This eorly payment will ref lect the outcome in our end of year accounts for 2021- 2022 Additional f￿dIr9 re¢eived from KCC for ￿PP and SEN hos been used to provide equipment et¢ to ossist win thes¢ thildren's dev¢lopment. Fundrnisirg, which is a nw'or requirement for Kinderwten. has been difficult again this y¢or with the Covid restrictions that were in place although we still roised £3415 pounds of the £5CO) we were hopiry to rois¢. Despite our Positive fivwciol result this year We must continue to be vi9111￿t in respect of our costs to ensure that Horsmonden knndergarten remains o viable operation for the future children of Horsmonden. We experrenced good levels of attendance throughout 2020-2021 wthich is ref lected in our f irmcial performance The impjct of the 9overnment's ptslicy of 30 hours free childcare for eligible families does affect u$ financiall . however we ¢ontinue to offer to all eli ible

fomilies. where we hove C0￿Clty in the sessions. We will continue to identify ¥ws to increase income to creot¢ a more sustainable business model for the f uture inclLKIiry: incre4sed use of our website and social media to promote our settiry a sustoined programme of fundraisrng events introducin9 a're9ulor givi￿J, scheme for friends of Kinder9ort¢n We hav¢ further copocity for 2021-2022 and will cl￿tInUe to use our Websit¢ and Facebook pa9e to promote the vacancies we have. Ht)w did we a¢hl¢v¢ ow income? 2020-21 201 2018-1 Fees EYPP fthdi SEN ftWKlirg Fundmisiry income Dor¥Jlions 129.533 378 1.202 3.415 78.71 660 31)) 2.272 2.095 128.40) 1.076 597 5.104 Gift did Interest 106 203 Merchondis¢ Pdrty hir Misc. Toddler 9rw> Trtsinirg Jtts 6rnnt Total 451 578 205 1216 689 252 3.888 167 1.013 136.306 139.143 Whot costs did we incw? 2020-21 201 Wages EYPP expens SEN expenses Administration 83,066 316 84,082 150 90,508 1.065 495 1.468 1.734 1,663 Athertisry leontr9 Equipment F￿￿raisI￿vj L¥pense 4.048 1.025 148 2.453 748 2.773 813 85 693

Insur4￿ce 1.558 1.981 1.488 1,537 244 2,406 2,636 1.413 1.027 335 3.961 2.5¢XI 996 mointe1￿)et Miscelknieous Phy r￿¢￿t Printir¥J a posfoge Refreshments 1.954 556 146 396 1.182 I.OB4 579 Subscriptions/V.Holl hire Telephtrne Traini 10)2 881 714 608 594 698 Vtilittes 3.068 103.145 4.626 104.103 5.403 116.728 Total The reconciled closiry bu1￿¢¢$ in the ￿CO￿t$ were as follows: 2020-21 282.13 46,686.82 2019-20 1072.33 13.623.64 18-19 931.19 27.584.47 Cosh Account Santonder Currut Accowt I CAF current A¢¢ount Sontander Deposit Ac¢ount (reserves) 383.15 20.586.67 344.07 20584.63 191.52 20.478.24 Total fvnds The old Santonder accoLmt$ ore now closed and are now removed from this report Section F Other optional information

We are very grateful for oll of the donations we receive. for the help we receive with cleimin9 of toys and support with fundraisiNJ. The committee. parents ond stoff ore so bnl(thle to us to enoble the smooth runnirg of Kindergarten ¢md for this w¢ are thonkf ul. Section G Declaration The trustefjs declare that they have approved the tru¥tees' report above. Slgned on ￿hall of the charlty's truste Slgnaturels) Full nam￿#) Posltlon leg Secrtary Chair, •tcl I0￿￿E Dats 16-01 11.

PROFIT & LOSS REPORT FOR THE YEAR ENDING 31/08/21

INCOME Sept
Oct Nov Dec Jan Feb March April May June
Fees 15064 15995 2729 10899 11339 9896 2318 23431 8865 15687
EYPP Funding 111 87 76 103
SEN Funding 100 200 200 100 200 200
Fundraising income 87 835 469 24 300 742 613 9 310
Donations 89 79 79 165 86 79 129 79 109 79
Gift Aid
Interest
JRS Grant
Merchandise 163 20 51 27 10 66
Miscellaneous 10 28 31 110
Toddler Group
Training
TOTAL INCOME 15416 16191 3833 11790 11449 10563 3474 24333 9049 16379
EXPENSES
Wages 6761 7070 7195 7168 7221 6199 7531 7568 7509 7109
Payroll & Accounts 140 102 232 158 50 156 154 50 248 128
Advertising
Bank Charges 5 5 5 5 8 8 8 8 8 8
Building Repairs
Cleaning 299 343 448 196 457 281 416 411 326 438
Equipment 40 -17 575 11 9 12 15 26
EYPP Expenses 68 5 46 121 75
Fundraising Expenses 25 73 25
Insurance 452 0
Maintenance 90 139 220 183 175 470 105 230 140
Miscellaneous 95 59 334 31 350 111 6 29 97
Play Resources 254 174 54 107 37 176 11 92 354 131
PPS 103 13 43 3 16 12 38 7
Refreshments 7 11 19 6 21 11 6 13 12 21
SEN Expenses 268 77 3 202 226
Subscriptions 156 68 104 26 26 104 40 189
Telephone 152 284 707 -588
Training 30 138 32 51
Utilities 158 266 274 190 836 142 149 187 180 173
Village Hall Hire
TOTAL EXPENSES 8004 8373 8761 8199 10365 7751 9056 9308 8799 8843
OVERALL TOTAL 7412 7819 -4928 3592 1084 2811 -5581 15025 251 7536
July August
 Total
1829 11481 129533
378
100 100 1202
21 5 3415
79 69 1121
0
2 2
0
114 451
26 205
0
0
2169 11657 136306
6895 4841 83066
50 182 1650
0
8 8 84
0
361 72 4048
314 40 1025
316
25 148
1106 1558
177 51 1981
15 360 1488
64 83 1537
6 4 244
19 146
777
183 107 1002
159 714
42 293
265 249 3068
0
9690 5996 103145
-7521 5661 33161

HORSMONDEN KINDERGARTEN

Open weeks per month
INCOME
Fees
EYPP Funding
SEN Funding
Fundraising income
Donations
Gift Aid
Interest
JRS Grant
Merchandise
Miscellaneous
Toddler Group
Training
TOTAL INCOME
EXPENSES
Wages
Payroll and Accounts
Advertising
Bank Charges
Building Maintenance
Cleaning
Equipment
EYPP expenses
Fundraising Expense
Insurance
Maintenance
Misc
Play Resources
PPS
Refreshments
SEN expenses
Subscriptions
Telephone
Training
Utilities
Village Hall Hire		 4.0
3.2
4.1
2.2
4.0
3.0
4.0
2.2
4.0
3.3
3.0
BUDGET 2020/21
Sept
Oct
Nov
Dec
Jan
Feb
Mar
April
May
June
July
August
Total
9335
7468
9568
5134
12150
9112
12150
7559
13744
11339
10308
107,867
111
87
103
301
100
100
100
300
100
500
750
500
250
2,100
79
79
79
79
79
79
79
79
79
79
79
79
948
250
250
10
10
10
10
10
10
10
10
10
10
0
100
0
100
100
100
300
100
100
100
300
80
80
80
80
320
0
Estimated
Holiday Pay		 £5.10 cat+but paid hours
4.08 KCC funded
£5.10FF2
2019-20 variance
82,606
25261
660
-359
300
0
2,272
-172
2,095
-1147
0
250
106
-6
0
0
203
97
1,216
-916
689
-369closed until Jan 2021 at earliest
252
-252
90,399
22,387
84,082
-3615
1,604
1
0
0
60
24
0
0closed line pending fnances
2,427
873
748
252
150
125
85
615
2,377
-835
2,636
-236
1,414
-664
1,027
893
327
113
396
374
0
0
383
17
608
0
594
-144
4,626
-726
279
-119
103,823
-3052
(13,424)
9,724
7,907
10,268
5,973
12,539
9,201
12,826
7,828
14,113
11,611
10,717
79
112,786
7234
6501
7131
5801
6895
6195
6895
6437
8393
7632
7306
4046
80,467
135
135
135
135
135
135
135
135
135
135
135
120
1,605
0
0
0
0
0
0
0
0
0
0
0
0
0
5
5
5
5
8
8
8
8
8
8
8
8
84
0
0
0
0
0
0
0
0
0
0
0
0
0
300
300
300
300
300
300
300
300
300
300
300
3,300
400
300
300
1,000
25
25
25
25
25
25
25
25
25
25
25
0
275
200
100
200
200
700
0
0
0
0
0
450
0
0
1,092
0
0
0
1,542
600
600
600
600
2,400
50
200
50
50
50
50
50
50
50
50
50
50
750
160
160
160
160
160
160
160
160
160
160
160
160
1,920
40
40
40
40
40
40
40
40
40
40
40
440
70
70
70
70
70
70
70
70
70
70
70
770
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
30
100
0
30
10
0
0
40
190
0
400
152
152
152
152
608
150
150
150
450
200
250
200
200
200
200
400
650
400
400
400
400
3,900
0
0
0
0
0
0
0
40
40
40
40
0
160
TOTAL EXPENSES 9,369
7,838
8,346
7,586
8,185
7,963
8,893
8,067
11,163
9,500
9,076
4,784
100,771
OVERALL TOTAL
355
69
1,922
(1,613)
4,354
1,238
3,933
(239)
2,950
2,110
1,641
(4,705)
**12,015 **

Horsmonden Kindergarten Year ended: 31st August 2021

INCOME
Fees
EYPP Funding
SEN Funding
Fundraising income
Donations
Gift Aid
Interest
JRS Grant
Merchandise
Miscellaneous
Toddler Group
Training
TOTAL INCOME
EXPENSES
Wages
Payroll & Accounts
Advertising
Bank Charges
Building Repairs
Cleaning
Equipment
EYPP Expenses
Fundraising Expense
Insurance
Maintenance
Misc
Play Resources
PPS
Refreshments
SEN Expenses
Subscriptions
Telephone
Training
Utilities
Village Hall Hire
TOTAL EXPENSES
OVERALL TOTAL		 Actual Results
129,533
378
1,202
3,415
1,121
0
2
0
451
205
0
0
136,306
83,066
1,650
0
84
0
4,048
1,025
316
148
1,558
1,981
1,488
1,537
244
146
777
1,002
714
293
3,068
0
103,145
33,161		 Year to Date
Budgeted Results
107,867
301
300
2,100
948
250
100
0
300
300
320
0
112,786
80,467
1,605
0
84
0
3,300
1,000
275
700
1,542
2,400
750
1,920
440
770
0
400
608
450
3,900
160
100,771
12,015		 Variance
21,666
77
902
1,315
173
-250
-98
0
151
-95
-320
0
23,520
-2,599
-45
0
0
0
-748
-25
-41
552
-16
419
-738
383
196
624
-777
-602
-106
157
832
160
-2,374
21,146		 Prior
Actual
78,718
660
300
2,272
2,095
0
106
3,888
203
1,216
689
252
90,400
84,082
1,604
0
60
0
2,453
748
150
85
2,406
2,636
1,413
1,027
335
396
0
602
608
594
4,626
279
104,103
-13,703		 y

year Variance

50,815 -282 902 1,143 -974 0 -104 -3,888 248 -1,012 -689 -252 45,906

-1,016 46 0 24 0 1,595 277 166 63 -848 -655 75 510 -91 -251 777 401 106 -301 -1,558 -279 -957 46,864

CHARITY COMMISSION FOR ENGLAND AND WALES Independent exami report on the acco erfs nts Section A Independent Examinef s Report Report to the trusleesl members of On accounts forthe year ended I,8 11 Charlty no Irf any) 116 Set out on pages IFemember the Dac.e-, I report to the trustees on my examination of the accounts of t charity (Ihe Trust.) for the year ended21 0 .9 2021 Rèsponsibillties and As the charity trust￿5 of the Trust, you are responsible for th basis of report of the accounts in accordance with the requirements of the C 2011 ('*he Acv). e above preparation rities Act I report in respect of my examlnation of the Trusvs accounts under section 145 01 the 2011 Act and in carying out my exa have followed the applicable Directions given by the Charty C under section 145{5)Ibl of the Act. I have completed my examination. I confimi that no material come to my attention (other than that da￿lOSed below '} in the examination which gives me ￿use to believe that in, any respect: accounting records were not kept in accordan￿ with s the Act or the accounts do not accord with the accounting records I have no concems and have come across no other matters in with the examination to which attention should be drawn in ord proper Lrnderstanding of the accounts to be reached. ' Please delete the words in thg brackets rfthey do not apply. rrled out ination, I mmission Independent examlner's statement atters have nection with aterial tion 130 of nnection r to enable a Slgned: Date: Name: Relevant professional qualification{s) or body (If any): Address: .17 IER ber 2018

Section B Disclosure Only complete tF the examiner needs to highlight matters of conce Independent examination of charty accounts.. directions and guid examiners). n (see CC32. n￿ for Give here brief details of any items that the examlner wlshes to disclose. IER ober 2018