Annual Report and Accounts 2025
1. Purpose
The purpose of this document is to reflect on the past year’s activity of the Foodbank and to include information on the financial position of the Foodbank i.e. the financial statements to 5[th] April 2025.
2. Mission Statement
Our mission as a Foodbank per our constitution (governing document) is: The prevention or relief of poverty or financial hardship of people living in West Oxfordshire District in particular (but without limitation) by providing food and other items to individuals and families in need which they would not otherwise afford through lack of means, and providing information, advice, education, and support in such other ways as the trustees shall from time to time see fit.
3. What we do
Witney and West Oxfordshire Foodbank provides emergency parcels of non-perishable food items and occasionally toiletries to people who are experiencing an unexpected crisis situation. Clients are referred by various professionals working in the community – including, but not limited to Citizens Advice, Job Centre, Doctor/GP and other health workers, primary and secondary education professionals, churches and other charities – who assess each client’s situation to verify crisis and need.
4. Executive Summary and Chair’s Reflections
Since taking on the Foodbank Chair role in May 2025 it has been an incredibly busy 6 months.
I have worked closely with our fabulous team of Trustees, Staff and Volunteers and focused on the following key objectives in my role as Chair:
Raising National awareness – I was keen to take part in lobbying Parliament along with colleagues and Foodbanks up and down the Country to put the spotlight on the fact that the current levels of Universal Credit do not cover the essentials for individuals and families. I will continue to lobby politicians both nationally and locally to get the message across and try to ensure that when influencing policy, they fully understand what we are seeing at the Foodbank, day in and day out.
e: info@witney.foodbank.org.uk t: 07949 442342 Registered Charity Number: 1170366 | Registered in England and Wales
Annual Report and Accounts 2025
Achieving consistent good governance across all that we do – As an organisation that has grown significantly over the years, I have taken a fresh look at the processes and controls in place including: staff contracts; banking; financial management; financial reporting; policies and procedures; volunteer onboarding, support, recognition and training; and with a view to ensuring they are in line with current requirements. This work is ongoing and whilst some areas have been updated there are further updates still to come.
Fundraising – Demand for our service is not abating and it has become clear to me that support from our donors, whether it’s a financial contribution or food, is as important as ever. To help us develop a managed and sustainable support network, I set up a fundraising team who focus on getting support from local businesses and individual supporters as well as applying for much needed financial grants and match funding. We also have a food drive team who, following successful events collecting donations outside supermarkets in 2025, are planning a series of events for 2026, some of which will be resourced with a combination of Foodbank and local business volunteers.
Awareness Raising – I am keen to ensure that we create strong networks and through these, awareness of what we do across our community. I have dedicated some of my time to actively engage with local schools, colleges and businesses to ensure that anyone needing our support knows how to access it and to ensure the people of Witney and West Oxfordshire understand what we do as a Foodbank and have the opportunity to raise questions with us. I am supported in this by a few of our volunteers who help with communications as and when needed. This has enabled us to get both volunteer and supporter newsletters out to share current updates and messages with our fantastic team of volunteers and individuals and companies who support us.
Focusing on our team and saying Thank You! - We have a fantastic team of Trustees, Staff and Volunteers at the Foodbank without whom we could not help and support our clients. Therefore, I have looked for any opportunities or offers available them so that we can say thank you in some small way but importantly without any cost to or diversion of funds from the Foodbank.
Relocating to larger premises – At the heart of everything we do are our clients. I have continued my predecessor’s work on looking for larger premises where we can welcome our clients in and provide a warm, safe space for them to talk to us so that we can work out how best to help. I have a number of property agents across the area looking for the right location for us.
As we continue into 2026, my focus will remain on the objectives above whilst also listening to our Trustees, Staff, Volunteers, Clients and Supporters to ensure we are focused on the right priorities and doing all that we can to reduce food poverty and the need for our services.
e: info@witney.foodbank.org.uk t: 07949 442342 Registered Charity Number: 1170366 | Registered in England and Wales
Annual Report and Accounts 2025
5. Activity
5.1. Parcel Allocation
During the year through to 5[th] April 2025 we responded to 2,138 referrals, (2,153 2023/24). We issued 5,192 separate parcels, (2023/24 5,339). The individuals and families supported included just over 3,000 adults, (3,186 2023/24) and 2,000 children aged 16 and under, (2,291 2023/24). This shows a slight reduction of 2.75% on the previous year and we are hopeful that this reflects the positive work underway through our financial inclusion referral scheme to Citizen’s Advice.
5.2. Food usage
During the year to 5[th] April 2025, we used 60,372 kg (66,051 kg 2023/24) of food in the supply of food parcels to our clients.
5.3. Donations
During the year to 5[th] April 2025 we had a total of 58,550 kg (67,620 kg 2023/24) of stock in, of which 37,820 kg (41,960 kg 2023/24) was made up of food donations. We had to buy 20,730 kg (25,660 kg 2023/24) of food during the year. Therefore, donations provided 64.6% (62% 2023/24) of the food brought into the Foodbank during the year.
6. Trustees
6.1. Current Trustees
As at November 2025 our Trustees are as follows:
-
Maria Grindley – Chair (Trustee from June 2024 and Chair from May 2025)
-
Michael Morris – Trustee from April 2021 (Chair until May 2025) – stepped down in November 2025
-
Mark Haydon – Trustee from October 2023
-
Samuel Edney – Trustee from December 2023
-
Andrew Badnell – Trustee from June 2025
-
Oliver Walsh – Trustee from November 2025
The Trustees of Witney and West Oxfordshire Foodbank acknowledge they have read and understood the guidance on being a charity Trustee as provided by the Charity Commission. Trustees are appointed either annually at the AGM or by a vote of Trustees during the year. Each year a third of the Trustees retire from office and those who want to continue are voted back in. Trustees retire from office on a rotation basis.
The Chair spends time with any incoming Trustees to ensure that they understand the nature of the role and Foodbank and have opportunity to ask questions before committing to the role.
e: info@witney.foodbank.org.uk t: 07949 442342
Registered Charity Number: 1170366 | Registered in England and Wales
Annual Report and Accounts 2025
7. Volunteers, staff and professional support
7.1. Current Volunteers
We have just over 70 volunteers who complete a range of tasks for us. Most volunteers either work for a 2-hour shift once a week sorting donations and preparing food parcels, or drive for us once a week, collecting donations from collection points and delivering food parcels for clients who cannot travel to the Foodbank. As set out in the Chair’s update above, some of our volunteers also help with additional tasks. Our Trustees are also all volunteers. We estimate that volunteers provide well over 3,000 hours per year to keep the Foodbank running.
7.2. Staff
Our Foodbank is open to the public from 10am to 1pm every weekday. In order to cover the office and manage the detailed work around referrals to us, we employ two permanent members of staff who each work part time hours to cover our opening times and some additional time to get organised ready for the next day when the Foodbank is closed.
7.3. Other professional support
We are incredibly lucky and grateful for the support we receive from other professional organisations as and when needed. In particular we have support from:
-
Windrush Business Services for pro-bono support with our payroll, monthly accounts and annual financial statements;
-
Woodstock Accountancy for pro-bono support with their auditing skills and completion of our annual independent examination in line with Charity Commission requirements;
-
Halcyon HR services for help with staff contracts and queries as they arise as significantly reduced fees.
8. Policies
8.1 Grant making
We do not have any plans to make grants to other organisations, this is not part of our purpose or mission.
8.2 Social investment
We do not have a specific social investment policy as we do not have the financial means or agreed purpose to provide capital or other support to other organisations. As a charity we do benefit from
e: info@witney.foodbank.org.uk t: 07949 442342 Registered Charity Number: 1170366 | Registered in England and Wales
Annual Report and Accounts 2025
organisations helping us through their social investment commitments through the supply of resource, donations of food or financial contributions. The organisations involved have their own policies and we do not need our own policy to cover this activity.
9. Financial Statements
The following are key points included in the financial statements:
9.1 Main sources of funds
Our income comes from financial donations from individuals and local businesses, as well as grants. We also receive donations of food which reduce our costs and the amount of food we must purchase.
9.2 Key changes in income and expenditure - Trussell Trust Payments for Financial Inclusion
For the two years 2023/24 and 2024/25 Trussell Trust paid a grant to Witney and West Oxfordshire Foodbank for the Financial Inclusion project costs. The grant covered the costs for four Foodbanks – Witney and West Oxfordshire; Abingdon; Banbury and Bicester. The amount was £93,965 for 2024/25 (86,525 for 2023/24). This amount was paid into the Foodbank’s account, and it was then used to pay Citizen’s Advice. This has inflated the income for Witney and West Oxfordshire Foodbank for two reasons:
-
Only a quarter of the grant and costs related to Witney and West Oxfordshire Foodbank, £23,491 for 2024/25 (£21,631 2023/24) the rest related to the other three Foodbanks and, as such, taking the full amount through our financial statements has inflated the income and expenditure of our Foodbank by £70,474 in 2024/25 (£64,894 in 2023/24);
-
In the year ending 5[th] April 2024 there were two amounts of grant funding received. One at the start of the year (for 2024 costs) and one at the end of the year (for 2025 costs). Therefore, in 2024, there are two lots of income in the financial statements and only one related item of expenditure. In 2025, there is no grant income for financial inclusion in the year’s figures but there is a payment made to Citizen’s Advice.
9.3 Balances and reserves
Running costs
Our annual running costs including costs are around £90,000 per year. The cost of the Financial Inclusion project is in addition to this and will also need to be funded by the Foodbank in future. It is our responsibility to ensure that we can keep the Foodbank running for our clients for the medium term. Charity reserves usually sit between 3-9 months of running costs, however this can be longer if there is volatility, for example on income. Our income is reliant primarily on donations from
e: info@witney.foodbank.org.uk t: 07949 442342 Registered Charity Number: 1170366 | Registered in England and Wales
Annual Report and Accounts 2025
individuals and businesses and therefore it is at risk of being unpredictable, especially as inflation and the current economical position is challenging. Therefore, as a Board we have determined that holding 12 months of running costs as a reserve is sensible. We will continue to monitor the effectiveness of the Financial Inclusion project and should we decide to continue this we will need to also hold a year’s worth of funding each year to cover these costs.
Larger Premises
Our aim to move to larger premises to better support our clients requires the ability to sign a contract should the correct property come up. Cottsway Housing currently provide our site free of charge so we have started to build a reserve for property costs in the future. These are likely to be at circa £30,000 per year so, as we will need to sign a lease for a number of years, we need a reserve to cover the first few years of the lease when we are ready.
9.4 Stock
Stock is not considered to be a financial asset at the Foodbank as it consists of 1,000’s of items of low value. Our stock levels are managed through the weighing in and out of all items received by the Foodbank and all parcels given to our clients.
10. Overall Governance
10.1. Charity relationship with the Trussell Trust
The Foodbank is a registered Charity and as such is an independent and separate legal entity. The Trussell Trust is also a Charity and it provides information and support to Foodbanks across the UK. As a Foodbank we choose to be members of the Trussell Trust family, however this does not impact our independence as an organisation, we remain an autonomous charity.
11. Declaration
The Trustees declare that they have approved the Trustee’s report above.
Signed on behalf of the Trustees:
Maria Grindley – Chair
21[st] November 2025
e: info@witney.foodbank.org.uk t: 07949 442342 Registered Charity Number: 1170366 | Registered in England and Wales
Annual Report and Accounts 2025
| ~~Ps~~ | Unrestricted funds ~~Ps~~ |
~~Ps~~ | Restricted funds ~~Ps~~ |
~~Ps~~ | Endowment funds ~~Ps~~ |
~~Ps~~ | Total funds ~~Ps~~ |
~~Ps~~ | Last year ~~Ps~~ |
|---|---|---|---|---|---|---|---|---|---|
| to the nearest £ |
to the nearest | to the nearest £ |
to the nearest £ | to the nearest £ | to the nearest £ | ||||
| A1 Receipts | |||||||||
| DONATIONS | 90,717 | 3,000 | - | 93,717 | 192,978 | ||||
| GRANT | 7,537 | - 4,537 | - | 3,000 | 118,268 | ||||
| - | - | - | - | - | |||||
| - | - | - | - | - | |||||
| - | - | - | - | - | |||||
| - | - | - | - | - | |||||
| - | - | - | - | - | |||||
| - | - | - | - | - | |||||
| Sub total(Gross income for AR) |
98,254 | - 1,537 | - | 96,717 | 311,246 | ||||
| A2 Asset and investment sales, (see table). ~~ee~~ |
~~ee~~ | ~~ee~~ | |||||||
| ~~ee~~ | - ~~ee~~ |
~~ee~~ | - | - | - | ||||
| ~~ee~~ | - ~~ee~~ |
~~ee~~ | - | - | - | - | |||
| Sub total ~~ee~~ |
- ~~ee~~ |
~~ee~~ | - | - | - | - | |||
| ~~ee~~ ~~a~~ |
~~ee~~ ~~a~~ |
~~ee~~ ~~afa~~ |
~~Cs~~ | ~~Cs~~ | ~~Cs~~ | 96,717 ~~Cs~~ |
~~Cs~~ | ||
| Total receipts ~~a~~ |
98,254 ~~a~~ |
~~afa~~ | - 1,537 | ~~Cs~~ | - ~~Cs~~ |
~~Cs~~ | ~~Cs~~ | 311,246 | |
| ~~a~~ | ~~a~~ | ~~afa~~ | ~~Cs~~ | ~~Cs~~ | ~~Cs~~ | ~~Cs~~ | ~~Cs~~ | ||
| A3 Payments | |||||||||
| FRANCHISE FEE | - | - | - | - | - | ||||
| EQUIPMENT | - | - | - | - | - | ||||
| STATIONERY POSTAGE SUPPLIES | 14 | - | - | 14 | 36 | ||||
| INSURANCE | 539 | - | - | 539 | 902 | ||||
| ADMIN COSTS | 52,728 | 11,674 | - | 64,402 | 69,072 | ||||
| FOOD TOP UPS | 26,489 | 15,500 | - | 41,989 | 59,574 | ||||
| TRAINING AND MEETING | 407 | - | - | 407 | # | 470 | |||
| DONATIONS | - | 93,965 | - | 93,965 | 87,945 | ||||
| - | - | - | - | - | |||||
| **Sub total ** | 80,177 | 121,139 | - | 201,316 | 217,999 | ||||
| A4 Asset and investment purchases, (see table) ~~Sn~~ |
~~Sn~~ | ~~Sn~~ | ~~SS~~ | ~~SS~~ | |||||
| ~~Sn~~ | - ~~Sn~~ |
~~Sn~~ | - | ~~SS~~ | - ~~SS~~ |
- | - | ||
| ~~Sn~~ | - ~~Sn~~ |
~~Sn~~ | - | ~~SS~~ | - ~~SS~~ |
- | - | ||
| Sub total ~~Sn~~ |
- ~~Sn~~ |
~~Sn~~ | - | ~~SS~~ | - ~~SS~~ |
- | - | ||
| ~~Sn~~ ~~a~~ |
~~Sn~~ ~~a~~ |
~~Sn~~ ~~afpOo~~ |
~~Oo~~ | ~~SS~~ ~~Rs~~ |
~~SS~~ ~~Rs~~ |
~~Rs~~ | ~~Rs~~ | ~~Rs~~ | |
| Totalpayments ~~a~~ |
80,177 ~~a~~ |
~~afpOo~~ | 121,139 ~~Oo~~ |
~~Rs~~ | - ~~Rs~~ |
~~Rs~~ | 201,316 ~~Rs~~ |
~~Rs~~ | 217,999 |
| ~~a~~ ~~———~~ |
~~a~~ ~~———~~ |
~~afpOo~~ ~~———~~ |
~~Oo~~ ~~———~~ |
~~Rs~~ ~~———~~ |
~~Rs~~ | ~~Rs~~ | ~~Rs~~ | ~~Rs~~ | |
| Net of receipts/(payments) ~~———~~ |
18,077 ~~———~~ |
077 ~~———~~ |
- 122,676 ~~———~~ |
676 ~~———~~ |
- - 104 | - - 104 | - - 104,599 | 599 | 93,247 |
| A5 Transfers between funds ~~———~~ |
- 62,775 ~~———~~ |
775 ~~———~~ |
62,775 ~~———~~ |
775 ~~———~~ |
- | - | - | ||
| A6 Cash funds lastyear end ~~———~~ |
266,248 ~~———~~ |
248 ~~———~~ |
66,346 ~~———~~ |
346 ~~———~~ |
- | 332,594 | 239,347 | ||
| Cash funds thisyear end ~~———~~ |
221,550 ~~———~~ |
550 ~~———~~ |
6,445 ~~———~~ |
445 ~~———~~ |
- 227 | - 227 | - 227,995 | 332,594 | |
| ~~———~~ | ~~———~~ | ~~———~~ | ~~———~~ | ~~———~~ |
e: info@witney.foodbank.org.uk t: 07949 442342 Registered Charity Number: 1170366 | Registered in England and Wales
Annual Report and Accounts 2025
| Categories ~~ee~~ |
Details ~~ee~~ |
Details ~~ee~~ |
Details ~~ee~~ |
~~ee~~ | Unrestricted funds ~~ee~~ |
~~ee~~ | Restricted funds ~~ee~~ |
~~ee~~ | Endowment funds ~~ee~~ |
|---|---|---|---|---|---|---|---|---|---|
| ~~SSe=~~ | ~~SSe=~~ | ~~SSe=~~ | to nearest £ ~~SSe=~~ |
~~SSe=~~ | to nearest £ ~~SSe=~~ |
~~SSe=~~ | to nearest £ ~~SSe=~~ |
||
| B1 Cash funds ~~SSe=~~ |
Natwest ~~SSe=~~ |
~~SSe=~~ | 226,628 ~~SSe=~~ |
~~SSe=~~ | 6,445 ~~SSe=~~ |
~~SSe=~~ | - ~~SSe=~~ |
||
| debtors (below) ~~SSe=~~ |
~~SSe=~~ | - ~~SSe=~~ |
~~SSe=~~ | - ~~SSe=~~ |
~~SSe=~~ | - ~~SSe=~~ |
|||
| creditors (below) ~~SSe=~~ |
~~SSe=~~ | - 5,078 ~~SSe=~~ |
~~SSe=~~ | - ~~SSe=~~ |
~~SSe=~~ | - ~~SSe=~~ |
|||
| ~~SSe=~~ | Total cash funds ~~SSe=~~ |
Total cash funds ~~SSe=~~ |
221,550 ~~SSe=~~ |
~~SSe=~~ | 6,445 ~~SSe=~~ |
- ~~SSe=~~ |
|||
| ~~SSe=~~ | (agree balances with receipts and payments account(s)) ~~SSe=~~ |
||||||||
| ~~=—===~~ | Details ~~=—===~~ |
~~=—===~~ | to nearest £ ~~=—===~~ |
~~=—===~~ | to nearest £ ~~=—===~~ |
~~=—===~~ | to nearest £ ~~=—===~~ |
||
| B2 Other monetary assets ~~=—===~~ |
Debtors ~~=—===~~ |
~~=—===~~ | - ~~=—===~~ |
~~=—===~~ | - ~~=—===~~ |
~~=—===~~ | - ~~=—===~~ |
||
| ~~=—===~~ | ~~=—===~~ | - ~~=—===~~ |
~~=—===~~ | - ~~=—===~~ |
~~=—===~~ | - ~~=—===~~ |
|||
| ~~=—===~~ | ~~=—===~~ | - ~~=—===~~ |
~~=—===~~ | - ~~=—===~~ |
~~=—===~~ | - ~~=—===~~ |
|||
| ~~=—===~~ | ~~=—===~~ | - ~~=—===~~ |
~~=—===~~ | - ~~=—===~~ |
~~=—===~~ | - ~~=—===~~ |
|||
| ~~=—===~~ | ~~=—===~~ | - ~~=—===~~ |
~~=—===~~ | - ~~=—===~~ |
~~=—===~~ | - ~~=—===~~ |
|||
| ~~=—===~~ | ~~=—===~~ | - ~~=—===~~ |
~~=—===~~ | - ~~=—===~~ |
~~=—===~~ | - ~~=—===~~ |
|||
| ~~=—===~~ | ~~=—===~~ | ~~=—===~~ | ~~=—===~~ | ~~=—===~~ ~~===>~~ |
~~=—===~~ | ~~=—===~~ ~~===>~~ |
~~=—===~~ | ||
| ~~===>~~ | Details ~~===>~~ |
~~===>~~ | Fund to which asset belongs ~~===>~~ |
Cost (optional) ~~===>~~ |
Current value (optional) ~~===>~~ |
||||
| B3 Investment assets ~~===>~~ |
~~===>~~ | ~~===>~~ | ~~===>~~ | ~~===>~~ | - ~~===>~~ |
~~===>~~ | - ~~===>~~ |
||
| ~~===>~~ | ~~===>~~ | ~~===>~~ | ~~===>~~ | - ~~===>~~ |
~~===>~~ | - ~~===>~~ |
|||
| ~~===>~~ | ~~===>~~ | ~~===>~~ | ~~===>~~ | - ~~===>~~ |
~~===>~~ | - ~~===>~~ |
|||
| ~~===>~~ | ~~===>~~ | ~~===>~~ | ~~===>~~ | - ~~===>~~ |
~~===>~~ | - ~~===>~~ |
|||
| ~~===>~~ | ~~===>~~ | ~~===>~~ | ~~===>~~ | - ~~===>~~ |
~~===>~~ | - ~~===>~~ |
|||
| ~~===>~~ | ~~===>~~ | ~~===>~~ | ~~===>~~ | ~~===>~~ | ~~===>~~ | ~~===>~~ | ~~===>~~ | ||
| Details | Fund to which asset belongs |
Cost (optional) | Current value (optional) |
||||||
| B4 Assets retained for the charity’s own use |
- | - | |||||||
| - | - | ||||||||
| - | - | ||||||||
| - | - | ||||||||
| - | - | ||||||||
| - | - | ||||||||
| - | - | ||||||||
| - | - | ||||||||
| - | - | ||||||||
| Details | Fund to which liability relates |
Amount due (optional) |
When due (optional) |
||||||
| B5 Liabilities ~~===>~~ |
PAYE & Pensions ~~===>~~ |
~~===>~~ | 5078 ~~===>~~ |
~~===>~~ | - ~~===>~~ |
~~===>~~ | ~~===>~~ | ||
| ~~===>~~ | ~~===>~~ | ~~===>~~ | ~~===>~~ | - ~~===>~~ |
~~===>~~ | ~~===>~~ | |||
| ~~===>~~ | ~~===>~~ | ~~===>~~ | ~~===>~~ | - ~~===>~~ |
~~===>~~ | ~~===>~~ | |||
| ~~===>~~ | ~~===>~~ | ~~===>~~ | ~~===>~~ | - ~~===>~~ |
~~===>~~ | ~~===>~~ | |||
| ~~===>~~ | ~~===>~~ | ~~===>~~ | ~~===>~~ | - ~~===>~~ |
~~===>~~ | ~~===>~~ | |||
| ~~===>~~ | ~~===>~~ | ~~===>~~ | ~~===>~~ | ~~===>~~ | ~~===>~~ | ~~===>~~ | ~~===>~~ | ~~===>~~ | ~~===>~~ |
| Signed by one or two trustees on behalf of all the trustees |
Signature | Print Name | Date of approval | ||||||
| Maria Grindley | 21-Nov-25 | ||||||||
| Chair | |||||||||
Independent examiner's report on the accounts
Section A
Independent Examiner’s Report
Report to the trustees/ Witney and West Oxfordshire Food Bank members of
On accounts for the year 5 April 2025 Charity no 1170366 ended (if any)
Set out on pages
Statement of Income and Expenditure and Balance Sheet
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31 March 2025.
- Responsibilities and As the charity trustees of the Trust, you are responsible for the preparation basis of report of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention (other than that disclosed below *) in connection with the examination which gives me cause to believe that in, any material respect:
-
accounting records were not kept in accordance with section 130 of the Act or
-
the accounts do not accord with the accounting records
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Signed:
Date: 21st November 2025 ~~|~~
Name: Charles J Rush, BA MSc FCA ~~Cs~~ Relevant professional FCA qualification(s) or body (if any): Address: Woodstock Accountancy 3A Market Place, Woodstock, Oxon OX20 1SY
October 2018
1
IER
Section B Disclosure
Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
Give here brief details of any items that the examiner wishes to disclose .
October 2018
2
IER