Charity Number: 1170067 BROUGFrroN COMMUNrrY AND SPORTS ASSOCIATION CIO TRUSTEES, REPORT AND FINANCIAL STATEMENTS Perlod ended 31 December 2025 Phoenlx Accountancy and Buslness Consultancy Llmlted
BROUGHTON COMMUNITY AND SPORTS ASSOCIATION Charty Nurnber.. 117CM)67 Contents to the Flnanclal Statements For the period ended 31 December 2025 Page Report of the Board of Trustees Independent Examiners Report Statement of Financlal Artivtties 10 Balan Sheet 11 Notes to the Financial Statements 12
BROUGHTON COMMUN AND SPORTS ASSOCIATION Charity Number. 1170067 TRUSTEES. REPORT The Trustees present their annual report together the financial statements for the year to 31 December 2025. The financial ststements comply with the Charfties Act 2011, the Consthution, and Accounting and Reporting by Charities: Ststement of Recommended Practice applicable to charities preparing their accounts in accordan wlth the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). REFERENCE AND ADMINISTRATIVE DEfAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS Charlty name: Broughton Communty and Sports Association Reg18tered charlty number. 117tX)67 Structuro: Charitable Incorp)rated Organisation (CIO) Prfnclpal address: 3 Chancel Walk Broughton Brigg North Linc4lnshite DN20 OJD Truste68: At the date of this report the trustees were: Sean Cliyby Neil Simpson Ann Wood Martyn Ha Chalr WI Chair Secretary APlinted 20105125 Bankers: Uoyds Bank High street Scunth¢Jpe North Lincolrshire Independ6nt oxamlner. Katie Sauvage FCCA Phoenix AccounlanGy and BUneSS Con5uttanGy Limited 4* Roberts Street S(#Jnthorpe North LIn1n$ire DN15 6NG
BROUGHTON COMMUNITY AND SPORTS ASSOCIATION Charity Number: 1170067 TRUSTEES. REPORT (contlnued) STRUCTURE, GOVERNANCE AND MANAGEMEKr Govemlng document The charity was establish8d under CIO (Assoa'ation model) dated 7 Novemb8r 2016 and Ss a registered Charitable Incorporated Organisation {ClO). Governlng body The responsibility to ensure apprqyriate governance and management of the Gharity is vested in the Trustees. Appolntment of Tru¥tees The appolntment of trustee8 Is in accordan with the Constitution, The Trustee Board are elected at the Annual General Meeting by the members of the Charfty, at every annual generdl meeting one-third of the charity tnjstees retlre from office. The Trustee Board elects their Honorary Officers from those appc4Trted. The Constitution ststes that there mSt be at least 3 dkrity trustees and the maximum number of charity trustees ts 8. The Trustees meet apwoximately 4 tim&% a year and are reg)or6ible for the strategic directlon, polig and gcKKJ running the charity. OBJECTNES AND ACTivrriES The (*ject of the CIO FS.. a) The promotion of community participatim in healthy recTeation for the benefit of the Inhabitants of the Parish of Brought{, North Lincolnshire. b) The promotion of the voluntsry sector f the benefrt rf the public of the Parish of Broughtffl, North Lincolrlshire. c) The advancement of heritage the Parish of Broughton, North Lincnlnshire for the benefit of the public. To advance such charitable pUoseS (according to the law of EnglaThJ and Wales) as the trustees see fit from tlme to time.
BROUGHTON COMMUNITY AND SPORTS ASSOCIATION Charty Number.. 1170067 TRUffiES' REI¥JRT (contsnued) Publlc beneflt The Trustees confimi that they have complied with the duty, Gontalned in Section 4 of the Charities Act 2011, to have due regard to the guKJance on public benefrt Issued by the Charity Commission. The charitable purpDse of Ihe charity within the meaning of the act is contained wthin ts objects stated above. The focus of our atttviti&s raIrL5 the otion of communty activities and events to benefit the inhabitsnts of the Paiish of &oughton, Nor1h Uncolnshire. We have successfully supt>Jted communty groups such as the Broughkn Runners Group. The 'Broughton Bum, <1 la) the 'Colour Bum, event are exarnp of this. We have continued to supwxt Brought( In BlcK)m and Broughton Wwtbles. We have continued to reath out to the younger generation of our communty successfully running several thlldren's dtsco events. The 'Broughton Bulletin, has continued heEping to raise a4varess for communty groups share information and pre communty activty to the wld¥ community, particularly those who do not have access to digitsl media. We have managed the 'Wressle Oil C(Nnmunity Fund, by granting monles to local group. We actively promotsj communty partiapaUon in healthy recreation by using soclal media to infomi the inhabitsnts of oUght of groups and events which would benefit them. We continued to offer Sup[ to community groups/events by offering volunteers. ACHIEVEMENTS AND PERFORMANCE Summary of the Main Athievements of the Chaiity f(Y the Yr Ll• Broughton in Bloom has had a very busy year wilh the work really starting with over IOCO mlniplugs being pjtted up to grow in the new p)lyknnnel. These were later dlstributed around the beds for summer colour. We wort<ed with 1st Broughton Brownies to plant hanging baskets for the High Street. The Brownies and the Beavers were also involved in collecting natural materials to flll two 'minia$t H(keTs' to be plad In the Closed Graveyard. This is part of a rewildlng project to encourage wildlffe to use thi5 area. A rose arbor was cOnstrUtt at the cemetery and filled wth fragrant roses. Thls compllments the obelisks built last year.
BROUGHTON COMMUNITY AND SPORTS ASSOCIATION Charity Number: l 170067 TRUSTEES. REPOFtr (continued) tin A selection of nave trees were planted in a wsktrffe area under development near the MUGA along with a bench which proved wpular. Unfottunately, the area was vandaltsed during the summer, and the bench was temPrilY removed. Broughton in Bloom MberS also sowed the area near the MUGA wtth wildflower seed whlth cwtinued Nooming well into Autumn. Broughton was entered in the East Midlands in BIoLYn competlkn wlth Judglng ¢M one of the hottest days of the year. After a presentation and a tour of the area, Including the MUGAI graveyard and a wsit to the library, it vfts awardej a Slfver Gilt medal, an Improvement from the previ(xJs years. We also won a ojp as the Best Small Town In the East Midlands in Bloom competiti¢m. The Qmpaign for the Protectlon of Rural England (CPRE) also visited and Broughton S judged as 3rd In the Small-Town category (althoLh3h two pjints in it!) Once again, they complimented the dean and litter fr area, all thanks to the Blooming Wombles! New beds were construct8J and planted, induding t at the entrance to the MUGA, bringing the number up to 36 around area, each (zred for by a nearby resident. All the timber tEds were treated with preSeatIve and maintaird induding two bumped into by the dustbin lory. The lengthy drought caused problems for the IEds wlth the kEs of some plants due to lad( of water and the need for replatrments. Broughton in Bloom members set up Pop up caf&s for VE Day and the reWOrkS Display, raising funds fItlY for trees for the wildlrfe area dose to the MUGA and then for RNLI. me.mbers also walked the area to wovide the shotljist for Broughton Town Council's 'Be5t Kept Garden, competition. The year ende(I with the filling of two new planters, donated by Plpeys Crisps, at the front of the Ifillage Hall. None of thls would psite wIttrt a team of hardworking volunt&rs caring fcr bed5, potting up plants cr helping vith constnjction etG
BROUGHTON COMMUNITY AND SPORTS ASSOCIATION Charity Number: 1170067 TRUSTEES, REPORT (contlnued) ¢er the past year, we have contlnued to deliver SucC5ful and well-sUpp events for the local Cijmmunity. The Broughton Colour Bum On again proved very pUlar, attracting over 200 participants and relnfordng Its pEa a5 a key fixture in ¢xJr events calendar, In addition, the Broughton Bum IOK event drew 220 partiapants and Wds another strong success. Together, these events raised over £1,000 for charitable cae$. Both events not onw generated valuable funds but also brought the communty together and Increased engagement with BCSA. These events also benefited significanty from ccrfnmunty grant suppcrt provided by the Wressle Cil Fund, thich played an Imt))rtant rok in enabling their successful delivery. We contlnued to work with North Lrncolrthire Counal and our local MP to deliver the 3G Astroturf faality and as5Ctiated extra land for extra grass SPKxts pitches. The 3G astroturf facility buikl was Cllp1eted in May 2025 and it opened for use by the local communty in September 2025 On all planning conditions were dlscharged. This has b*n received wdl by the local community. We now start on phase 2 which is tying to secure funding to tum the remaining land into extra gras5 sports pCheS. We were succesthl in securing the Recreatlcffi Fteld maintenance contract for the seventh year. We have cOnnUed to WO collaborativdy with Broughton Ravers JFC and Brought Cricket aub to improve the facility. Alongslde Brough Town Counal have all bn wong on a project to help improve the auxiliary faCltIeS on the site. We were agaln successful in 5ecurlng a Football Fck1ndafi grdnt to hdp us maintsin the facility. We cont5nue to be recognlsed nallY for our pr(yJress and wcd( dosely with the Grounds Management AcOatIon (GMA) and Rall AsSLXiati as part of the Pltch Improvement Projramme.
BROUGHTON COMMUNITY AND SPORTS ASSOCIATION Charty Number: 1170067 TRUSTEES. REPORT (contlnued) We have 160 Wombles and suppyters, not induding Input and cnntributions from our Junio as well. Our diCated Wornbles continued to litter pick their areas a regular basls and rew)rted fly tipplng. We have a number of rdndom pEckets not on soclal media or part of the group who also make a great corltribution. It is gettlng harder to keep ¢JJr streets dean due to the Irresponsible acttor6 of some and can be a litue demoralising at times, tyjt we try to ttjm them negatives Into wsltives. - Gets us tJJt for some exwcise and ups the step count - A p(EitJve health benefit - A great sense of communty •• - aean streets Sense of prlde North ljncolnshire Council (rmtinued to supFKYt our group ty K)ndIng to our requ&$ for bag collections and supplying equipment wthen needed. In September 2022 we started the Pr(&5$ of managing the Community ftjnd for Egdr Resources PLC and its partne. They have committed to donating £IOO,000,00 per year for us to use OLir grdnt prcKess to distsibute. This was split into 3 applIcatic windo1 (la Septern to 31st December 1st Januay to 30th A1[ and 1st Mèy until 31 August). Approximately £30,(K)O.CO available In each window. £IO,000.QO to be kept by Egd themselves to distrfbute to worthy projects that do not rnt our grant process. r committee members rneet with a representstfve from Egdon to make the decksions on the grants at the end of eath window. We are pleased to say that during 2025 we grdnt8J £105,465.38 to 19 different oryanisations from our cc¥nmunity. In September 2025 the fourth year of this prS stsrted again with gt7nts to be awarded early in 2026. Flnancial regulatlons The financial statements have been prepared in accordance with the accounting policies s8t out on page 10 and 11 and comply with the constitution and applicable accLunting standards. Policy on Mserves The Trustees, do not currently have a policy on resereS in pla.
BROUGHTON COMMUNITY AND SPORTS ASSOCIATION Charity Number. 1170067 TRUSTEES. REPORT (ConnUed) TRUSTEES, RESPONSIBILITY FOR THE ACCOUNTS The law appllcable to charities in England and Wales requires the Trustees to prepare statements of account for each financial year which give a true and fair view of the state of affalrs of the -resour$ for that period. In preparing th08e financial statements, the Trustees are required to: select suitable accou[n9 policies and appty them Mnsistenty; make judgements and estimates that are reasonable and prudent., prepare the financial statements in accordan with the methods and principles set out in the Statement of Recommended Practi, Accounting and Reporting by Charities, and to state whether or not the accounts have been prepared In accordan wtttT that statement and appltcable accounting standards. prepare the financial statements on the going concern basis unless it is inapproprlate to presume that the charity will continue in operation. The Trustees are responsible for keeping prcper accountSng records whlth are sufficient to show and explaln the chaiity's transactions and to disclose with reasonable aCracY at any time the financial position of the Charity, and to enable them to ensure that any statements of account CMpty with the requirements of the Charty (Accounts and Reports) Regulations 2008. They are also respjnsible for safeguardlng the assets of the Charity and hen for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the Trustees othay 2026 arml slgned on their behalf by: Sean Chair
BROUGHTON COMMUNITY AND SPORTS ASSOCIATION Charity Number: 1170067 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BROUGHTON COMMUNIfY AND SPORTS ASSOCIATION I report on the accounts of the Charitsble Incorporated Organisation for the period ended 31 December 2025 which are set out on pages 10 to 19. Respectlve responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Att) and that an independent examination is needed. As the income of the Charty is above £250,000 the independent examination is required to be done by a qualified accountant. It is my responsibility to: examine the accounts under secbon 145 of the (aritieS Act. to follow the procedures laid down in the general Directions given by the Charity Commission under section 145 {5)(b) of the Charities Att. and to state whether particular matters have come to my attention. Basis of independent examinerfs report My examination was carried out in accordance with the General Directions given by the Charity Commissioners. 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 you as trustees conceming 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 examinerfs statement I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect., the accounting records were not kept in accordance with section 130 of the Charities the accounts did not accord with the accounting records. or the accounts did not comply with the applic3ble requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair, view which is not a matter considered as part of an independent examination. I have no COnrn5 and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understsnding of the accounts to be reached. Katie Sauvage FCCA Phoenix Accountancy. and Business Consultancy Limited 4-6 Roberts Street, Scunthorpe North Lincolnshire DN15 6NG Date: llo I Ip[a
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BROUGHTON COMMUNITY AND SPORTS ASSOCIATION Charfty Number: 1170C67 BALANCE SHE at 31 December 2025 Notes 2025 2024 FIXED ASSErs Tangtble assets 827.635 484,128 CURRENT ASSETS Debtors and prepayments Bank Account 26,948 172,211 29,150 29,150 199,159 CREDITORS." amounts falllng due vAthln one year 10 166.297 NET CURRENT ASSErs 27.987 855 622 516 988 FUNDS Genefal funds Restricted funds 33,869 821753 31,411 485 577 11 516988 Th& notes on pages 12 to 18 form an integral part of these accounts Approved by the trustees on dat) May 2026 and signed on their behalf by: Sean C Chair
BROUGHTON COMMUNITY AND SPORTS ASSOCIATION Charity Number. 117TrJ67 NOTES TO THE FINANCIAL sfATEMENTS For the p¥lod lIng 31 December 2025 I. ACCOUNTING POLICIES Basls of preparats. The financial statements have bw wepared in accordance with Accountlng and Reporting by Charities.. stateMt of Reo)mmended Practi applicable to chatities eparing thelr accounts in accordan with the Financial Reporting Stsndard applicable In the UK and Republic Irand {FRS102) (effectlve l# January 2019) (Charities SORP (FRS102)), the financlal repostiF)3 Standard applicable in the UK and Republlc of Irdand {FPS102) and the tharities Act 2011. Djring the accounting the tumover was above £250,0(NJ. The accounts prephred on an accnJals accountlng bas15 due to the income level. BroughtLY) Community And Sports Associalion meets the definttion of a public benefit entity under FRS102. Assets and liabilrties are Inittally reCOgned at hIStical Cl or transactlon value unless otherwise stated in the relevant accountirvJ pjlicy note(s). Gc4ng concern The trustees csider the charity to te a going corKern and the acc(yJnts have teen prepared on thls basls. Income Income is recJn1sed ivhen the tharity has ent1tjent to the funds, any perf0rrnan cotmlitions attsthed to the item(s) of income have bn met, it is pr(thble that the income will k reiVed and the amount on be measured reliably Gifts In klnd The tharity receives the Inefft of wk carried wt by volunteers. Intwest recelvable Interest on funds held on desIt is induded en receivable and the amount f2n be measured reliably by the d)arity; this15 fM)rmally up)n nollflcation of the interest paid or payabk by the banL Fund accounting Restiicted funds are funds whlch are to be used in accordance wth spedflc restrictions impc6ed by donors. Restiicted fijnds are accounted for separately to each other and to the core fijnding of the Charty. Genal fund5 are unrestiicted funds vthich are avallable for use at the discretton of the trustees in the fijrtherance of the general objectives of the charity and which have not designated for other purposes 12
BROUGHTON COMMUNITY AND SPORTS ASSOCIATION Charity Number: t17(MJ67 NOTES TO THE FINANaAL STATEMEKrs For the pwiod ending 31 De¢mber 2025 I. ACCOUNTING POUCIES-continued Expenditure and irrecoverable VAT Expenditure is recognised there rs a legal ty consthjctive obligation to make a payment to a third party, it is probable that settlement will be required and the arnount the obligation can be Measur reliably. Expenditure Is classified under the follovving acbvity headlngs.. . Costs of raising funds comprise the costs of trading. . Expenditure on tharitable acbvi Irrecovernble VAT is tharged as a cc6t against the acbvity fcr which the expendilure was incurred Tangible fixed assets and deweciation Tanglble fixed assets are stated at COSt kn depreciation. Depredatlon Is prO(d at rat& calculated to wrlte off the cost less esttrnated resklual value of eath ast over ts expected useful fffe, as follows: Equipment Straight Ilne basis over useful life 5, 10,15 or 25 Trade and other debtor5 are r££clSed at the settlement amount due after any Irdde discount offered. Prepanents are valued at the amount prepald net any trade discounts due. Cash at bank and in hand Cash at bank and cash in hand includes cash and short term highly fiquld investments a sh(Jt maturity of three months or less from the dats of acquisition or opening of the deposit or similar account. Creditors and provlsions Creditors and provisiims a reccgnTs&I vthere the charfty has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and amount due to settle the obligation can L measured or estimated rellably. Creditors arKI provisions are normalty recognised at their settlement affl(nt after albjwing for any b3de discounts due. Tmtion In accordan with Paragraph l of Sthedule 6 nan Act 2010, the tharlty is a charity for tax purgM)ses and 15 generally exempt from Income Tax and Caiital Gains Tax, but not from VAT. VAT is redaimed ¢)n items that are ellgible. 13
BROUGHTON COMMUNITY AND SPORTSASSOCIATION Charity Number: 1170067 NOTES TO THE FINANCIAL STATEMEiwrs For the wlod endlng 31 December 2025 2 INCOME FROM fJiARrrABLE AcnvrriES General Restrirted Totsl General Rastri'cted Funds Funds Funds Funds Funds 2025 2025 2025 2024 2024 Total Funds 2024 Jndralsing Activities 5,312 5,312 6,245 6,245 3 INVESINENT INCOME Genernl RestiyLted Totsl Genernl Restrlcted Totsl Funds Funds Funds Funds Funds Funds 2025 2025 2025 2024 2024 2024 Interest received 4 INCOME FROM TRADING ACllVmES General fotal Gena31 Restiirted Total Funds Funds Funds Funds Funds Funds 2025 2025 2025 2024 2024 2024 Trading ActvitS 14,994 14,994 8,437 8,437 14
ROUGHTON COMMUNITY AND SPORTS AsSOCTION Charfty Number.. 1170067 NOTES TO THE FINANCIAL STATEMEKrs For the period ending 31 December 2025 5 DoNAONs AND GRANT INCOME Total Funds 2024 Funds Funds 2025 2025 Funds 2025 Funds 2024 Funds 2024 Donauon Egdon Maln Grdnt Held Contract Football foundayon EgdM- astro 265 146 4,745 IOJ,701 2514 5,240 109,008 7,754 109,008 loo55 4,888 7,180 4,888 7,180 10,B12 10,812 Broughton Town Coundl- zstro Egdon - RunnEng Group North ColdI Egdon - Brwghton In Blocrfll Edgon - Dlsr.o Edg - Brownles Egdon - bleIJn Total 1,173 1,173 3,477 3,477 379,070 379,070 495,039 495,039 2,875 6,OLK) 2R75 5(M3 191 191 22,926 488,974 511,9 966 622,528 631,894 EXPENDmiRE ON CHARrrABLE AcrIvrrIES 6al RastiTCted Toi31 General Restricted Total Funds Funds Funds Funds Funds Funds 2025 2025 2025 2024 2024 2024 Malntena Grants Gn Out Donatlons Admln Expenses Rent, Ratss & lIe5 prDrona1 ID,774 542 105,782 11,316 105,782 17,558 105,216 17,558 105,216 2,0(Xl 338 2.5tx) 2500 594 338 750 750 750 751) Insurance ndry expSe5 Dqjrecladc 973 973 534 47,021 47,555 27,472 Z8,006 14,396 IS35 167,741 5?01 151,046 156,347 15
BROUGHTON COMMUNrrY AND SPORTS ASSOCIATION Charity Number. 1170067 NOTES TO THE FINANCIAL STATEMENTS For the pa*od ending 31 December 2025 7 COSTS OF FUNDRAISING Totsl Funds 2025 Funds Funds 2025 2025 Funds 2024 Funds 2024 2024 Fundralsing 25,831 25,831 12,106 12,106 FIXED ASSErs Furniture and equipment Total At l January 2025 Additri<Ms Disposals 514,758 391,067 514,758 391,067 At 31 t)Mb¥ 2025 905 825 905 825 Deweciati At l January 2025 Charged for the peric<l 30,632 30,632 At 31 DeCernb 2025 Net book value At 31 December 2025 827 635 827 635 At 31 Decernber 2024 DEBTORS 2025 2024 t)ebtor5 and prepayments VAT 124 16
BROUGHTON COMMUNITh AND SPORTS ASSOCIATION Charity Number.. 1170CE7 NOTES ON THE FINANCIAL STATEMENTS For the wiod erKling 31 DeLember 2025 10 CREDrroRS 2025 2024 Trade Creditors Accruals VAT 165,547 750 750 416 1,166 166,297 11 FUNDS January Incoming Outyolng Transfer December 2025 General nd Recreation Fidd Bmughton Womble5 Broughton PJJrn Runnlng GrP Broughton In Blc4)m 717 23,155 941 7,176 {iy8) {10,966) (547) 6,523 19,365 713 (40) 673 l112 ioJi (10,656) 1,817 116 (5,913) 203 114 114 Yezr 6 Leavers A5tr0 Project Total (2,316) 18,754 (11,227) 5,174 31,411 43.232 funds Restrlcted Funds Egdon 011 Football FouThJation Deep Sitter Fcx)tbail Foundat¥Jn Recreation Field North Counal Donayons (40,227) (547) 33,869 I1,555 (105,782) (T4 547 286 2,066 1,675 (542) 6,021 Lincs 471,554 379,070 (46,944) 803,680 5,240 9,700 Total 485,577 488,974 funds Totsl fvnds (153.345) 821,753 516,988 2,2( (193,5/2) 855,622 17
BROUGHTON COMMUNITY AND SPORTS ASSOCIATION Charity Number: 1170067 NOTES ON THE FINANCIAL STATEMENTS For the period ending 31 December 2025 11 Funds (Continued) A brief description of the restricted funds are shown below: Egdon 1>1 Restricted funding received from E9d0 Oil in 3 rounds to give grants to local groups, Grants were also distiibuted to some of the intemal groups a5 follow5: Astro F*oiect Broughton in Blwm Running Group General Funds £10,812 £6,000 £5,048 £140 F(thll Foundation Re(Tration Field Maintenan This was funding secured some years ago arid has been being received in increments to help fund the maintenance of the recreation field. Football Foundation Deep Slitter Grant Restricted funding received from the football fcxJndation to purd3ase a Deep Slitter. This is a Xed Asset fund. North Lincolnshlre Council Astro Project Restricted funding receNed to bJild the Astro Pitch, as this is shown as an asset the fund balance is representstive of the fixed asset net bwk value and not unspent funds. 12 Related Party Transactions During the financial period the Tharity had no related party transactions with its Trustees. 13 Going Concern The trustees consider the charty to be a going concem. The Charity is a CIO this prowdes the benefrt of the organisation having a distinct Segal identity and provides Lirned Liabilty for the Trnee$. 18