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2024-12-31-accounts

The Alliance Manchester (TAM)

Annual Report and Financial Statements for the year ended 31 December 2024

Registered Charity Number: 1171833

The Giving Tree, 508 Moss Lane East, Manchester, M14 4PA

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The Alliance Manchester (TAM): Annual Report and Financial Statements: 1st Jan to 31st Dec 2024

Contents

Introduction ........................................................................................................................... 3 Structure, Governance and Management ................................................................................ 3 Constitution and Governance ............................................................................................. 3 Trustees ............................................................................................................................. 3 Trustee Recruitment, Induction and Training ........................................................................ 3 Volunteers and Staffing ....................................................................................................... 4 Communications ............................................................................................................... 4 Purpose and Aims .................................................................................................................. 4 Achievements and Performance in 2024 ................................................................................. 5 Overview ............................................................................................................................ 5 Worship and Regular Meetings ............................................................................................ 5 Children’s Ministry .............................................................................................................. 5 Support for Migrant Communities ....................................................................................... 5 English Classes and Conversation Classes .......................................................................... 5 Prayer and Mission Support................................................................................................. 6 Worship and AV Teams ....................................................................................................... 6 Strategic Partnerships ......................................................................................................... 7 Pastoral Care ..................................................................................................................... 7 The Giving Tree Café and Coffee Ministry ............................................................................. 7 Marriage Ministry ................................................................................................................ 8 Gardening Project ............................................................................................................... 8 Future Plans .......................................................................................................................... 9 Financial Review .................................................................................................................... 9 Reserves Policy ................................................................................................................ 10 Investments ..................................................................................................................... 10 Risk Management ................................................................................................................ 10 Statement of Trustees’ Responsibilities ................................................................................. 10 Approval .............................................................................................................................. 10

Appendix 1 - Receipt and Payments Accounts Statement of Assets and Liabilities .................. 11

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The Alliance Manchester (TAM): Annual Report and Financial Statements: 1st Jan to 31st Dec 2024

Introduction

The Alliance Manchester (TAM) is a Charitable Incorporated Organisation (CIO), established for the public benefit to advance the Christian faith in accordance with the TAM Statement of Faith. It was registered with the Charity Commission on 1 March 2017 and operates from The Giving Tree (TGT), a community centre and café at 508 Moss Lane East, Manchester, M14 4PA.

TAM is governed by its constitution, with its only voting members being the trustees of the charity. The trustees are responsible for ensuring that TAM remains compliant with its charitable objects, applying resources appropriately to achieve its mission, and operating in accordance with legal and regulatory requirements.

TAM is associated with the Christian & Missionary Alliance Great Britain (CMA-GB), which is affiliated with the worldwide Alliance World Fellowship, active in more than 50 countries.

Structure, Governance and Management

Constitution and Governance

The charity is governed by its constitution, which defines the arrangements for the appointment, reappointment and retirement of trustees, as well as the management of its affairs.

Trustees

The trustees collectively manage the governance, strategic direction and financial stewardship of TAM. They meet quarterly to discharge their responsibilities, oversee activities, and monitor compliance. To enable this, the trustees aim to meet quarterly to discharge their duties and obligations. Minutes of these meetings are recorded and retained in the charity’s central repository together with other governing documents.

During the reporting year, Barnabas Kwant tendered his resignation, effective early 2025. In December 2024, Justin Siemens joined the Board of Trustees.

Current Trustees (as at 31 December 2024):

Trustee Recruitment, Induction and Training

The charity aims to appoint trustees with a diverse range of skills and experience. New trustees are provided with induction and supporting documentation to enable them to fulfil their

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The Alliance Manchester (TAM): Annual Report and Financial Statements: 1st Jan to 31st Dec 2024

responsibilities. Ongoing training and updates are delivered through regular meetings and communications.

Volunteers and Staffing

TAM’s activities are supported by a team of committed volunteers, including ministry facilitators and members of the core leadership group. Their contribution is vital to the delivery of services and activities, and the trustees express their sincere gratitude for their dedication.

The charity did not employ paid staff during the year. All operations and administration were carried out by trustees and volunteers.

Communications

TAM uses a range of platforms to communicate with its community. This includes WhatsApp groups (by invitation), the TAM website (https://alliancemcr.com/), the Giving Tree website (https://www.thegivingtreehub.com/), Facebook and Zoom.

Purpose and Aims

The vision of TAM is to be:

“A multicultural, Jesus-centred family, sharing life together and sharing Jesus’ life with others.”

The charity advances the Christian faith through worship services, teaching, outreach, training, community projects and other ministries delivered through The Giving Tree community centre and café.

The charity seeks to ensure that financial hardship does not present a barrier to participation in its activities. Where costs are necessarily incurred, support is made available through subsidies and scholarships to enable those of limited means to take part.

In accordance with the Charity Commission’s guidance on the advancement of religion for the public benefit, TAM seeks to:

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The Alliance Manchester (TAM): Annual Report and Financial Statements: 1st Jan to 31st Dec 2024

Achievements and Performance in 2024

Overview

The trustees regard 2024 as a year of significant achievement. The Giving Tree continued to serve as a vital hub for worship, fellowship, learning and community engagement, bringing together individuals from diverse nationalities and backgrounds.

Worship and Regular Meetings

The charity held a regular Sunday gathering each week including multi-lingual worship, prayer, Bible teaching and fellowship. Communion services were held monthly and the community regularly ate together with multiple cultures represented. Every Sunday, Christian Bible teaching was delivered to promote the Christian faith, inspire trust in Jesus and provide sound moral teaching. Attendance at the Sunday service varied across the year between approximately 40 and 70 people each week. The church’s Pastor and leaders/facilitators generally delivered the teaching with occasional input from visiting speakers.

The charity continued to have many attendees who recently migrated from Hong Kong. The unique challenge of this group related to language barrier as most are Cantonese speakers. The charity has been encouraged that many of them are keen to be part of an English-speaking community.

The Christmas and Easter services were special services which were each attended by over 70 people sharing a Christmas meal together at The Giving Tree (TGT).

Children’s Ministry

Each Sunday there was a Sunday school ministry with 4-10 children regularly attending between the ages of 3 and 11 years to receive Christian teaching and take part in various activities including crafts and games. The Sunday school facilitators included both committed church and visiting members with a passion to help children understand the Christian faith.

Support for Migrant Communities

The congregation continued to include significant numbers of attendees from Hong Kong, many of whom face challenges associated with migration and language barriers. The church encouraged integration through English conversation after services. Broader attendance reflected a wide range of nationalities, including Latino, East Asian, Middle Eastern, European, North American and African communities. Members fostered an inclusive environment where individuals from all cultures participated in Christian worship and received practical support, such as sharing meals after service, guidance to English classes, and pastoral care.

English Classes and Conversation Classes

TAM provided free ‘English for Speakers of Other Languages’ (ESOL) classes on Tuesdays and Thursdays. Average attendance ranged from 15 to 20 students, which was smaller than the previous year. These classes are structured around the academic calendar. A team of ten

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The Alliance Manchester (TAM): Annual Report and Financial Statements: 1st Jan to 31st Dec 2024

volunteer tutors delivered lessons for beginners and intermediate learners, emphasising practical conversational English.

The programme's true success lies in the community it has built. Students represented diverse backgrounds, including the Middle East, Hong Kong, Brazil, South Sudan, France and Italy. The programme fostered a sense of belonging and mutual support, with notable acts of solidarity, such as visits organised for a student undergoing cancer treatment.

On four occasions throughout the year, optional Bible study sessions were offered after classes. These sessions were attended by 5-6 students and a couple of tutors. To complement the formal lessons, the charity organised a series of Saturday activities designed to encourage practical language use. These included visits to Manchester city centre, historical sites, the Manchester Art Gallery and the Manchester Museum. Social events, including two summer barbeques and a ‘bring and share’ Christmas party, were held.

Prayer and Mission Support

Weekly prayer meetings were held at The Giving Tree, with a focus on local needs and global issues. The charity supported a missionary family and an individual ministering in Africa throughout the year.

Worship and AV Teams

The past year has been a period of significant growth and strengthening for our Worship and Audio-Visual (AV) teams. We are delighted to report that the worship team expanded to a core of 11-14 individuals, representing a rich diversity of approximately seven nationalities. Similarly, the dedicated AV team grew to a team of six members, enhancing the technical quality of our services.

A key strategic focus has been on nurturing youth involvement and development. The band proudly incorporated three young people as interns, providing them with a valuable platform to develop their musical and leadership skills. This was further supported by the work of a dedicated worship intern, whose role was instrumental in fostering the next generation. The intern focused on helping children develop a deeper understanding of musical worship, regularly involving 3-5 children in services through music and scripture reading, and delivering monthly teaching on worship in Sunday School.

To build team cohesion and spiritual depth, we organised two ‘Worship Jam Nights’. These events provided crucial opportunities for the attendees to connect in deeper fellowship, learn new songs together, and share encouragement. The worship and AV teams worked together closely to make it possible. The first event featured a collaborative session with a visiting team, while the second fostered meaningful sharing and left all participants feeling built up and connected. These initiatives have been vital in moving beyond mere performance to building a genuine, worshipping community.

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The Alliance Manchester (TAM): Annual Report and Financial Statements: 1st Jan to 31st Dec 2024

Strategic Partnerships

In the final quarter of the year, the charity formalised a Memorandum of Understanding (MOU) with Envision Manchester. Envision Manchester is an organisation focused on identifying and developing young leaders from diverse backgrounds. To strengthen this strategic partnership, Mr. Justin Siemens, who serves as co-lead at Envision Manchester, was appointed as a trustee of TAM/TGT. Envision Manchester currently operates from The Giving Tree hub. Under the oversight of Justin and Brittany Siemens, this partnership provides valuable growth and discipleship opportunities for young people in the Oxford Road and Moss Side communities, directly complementing our mission.

In a parallel development, the trustees proactively approached the Chinese Alliance Churches Union (UK) to explore registration as a member. The year concluded with the Board reviewing the various membership options available.

Pastoral Care

The pastoral team continued to meet to pray with and encourage individuals, both through home visits and through meetings arranged in The Giving Tree Centre and café. They provided both emotional and spiritual support for those who needed it.

The Giving Tree Café and Coffee Ministry

The café continued to provide a welcoming environment for training, community building and outreach through barista training sessions and ‘the Coffee and Life programme’. Three barista training cohorts were delivered in 2024, involving 33 students - nine from January and February, fourteen during April and May, and ten during October and November. Participants were migrants or international students, including approximately 20% asylum seekers. Training included a 30-hour externship and mentorship from experienced volunteers.

In the past three years, nearly 90 volunteers completed the training programme, with a majority passing the SCA Barista Foundation tests. Ten volunteers advanced from the Foundation exams through the SCA Intermediate levels and took on responsibilities as Assistant Shift Leaders.

The café also hosted seven missionaries for training in coffee-based ministry. Two of the missionaries travelled from the Middle East for training. Their eagerness, enthusiasm and dedication served as a powerful reminder of the potential for our work to have an impact beyond the immediate local context.

Workshops were integral to the TGT Café/Coffee Ministry success and outreach in 2024. The following workshops were organised in that period that collectively engaged over 100 participants:

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The Alliance Manchester (TAM): Annual Report and Financial Statements: 1st Jan to 31st Dec 2024

These workshops were providing hands-on coffee training as much as creating spaces of connection and outreach.

The TGT Cafe/Coffee Ministry outreach to university students expanded through a series of four Latte Art events held in partnership with the university Coffee Society, engaging a total of 40 students. These events successfully combined creativity and social connection, fostering new friendships and providing a welcoming introduction to The Giving Tree community. Building on this success, we plan to further develop relationships with university students and young professionals.

A key highlight of the year was the celebration of our second anniversary in April. The day commenced with a community initiative, distributing 100 complimentary cups of coffee to local businesses as a gesture of gratitude and goodwill. This was followed by an Open Day event in the afternoon, which welcomed neighbours, friends, and newcomers. The café was a vibrant hub of activity, featuring workshops and providing an opportunity to welcome visitors and reflect on the charity's journey. The event served as a significant milestone, highlighting the progress made and the diverse ways in which our work has developed.

Marriage Ministry

In the autumn we ran the second marriage weekend away retreat. We had in attendance visiting couples from the USA, Peru and local married couples. The retreat was a great time of fellowship and opportunity for couples to learn more about each other and Jesus. The retreat was preceded by seminar-type sessions at the TGT attended by the communities and church couples. These sessions’ core aim was to strengthen marriages, which are core in families living and staying together.

Gardening Project

The Community Gardening Project successfully continued its work throughout the year, maintaining the vibrant planters and floral displays on the seating deck located behind The Giving Tree (TGT). A team of dedicated volunteers provided consistent care through watering, pruning, and general maintenance. This area provides a welcoming green space for reflection and relaxation. The deck has become a popular and well-utilised spot, offering a vital connection to the outdoors and enhancing the well-being of the community that utilises the space.

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The Alliance Manchester (TAM): Annual Report and Financial Statements: 1st Jan to 31st Dec 2024

Future Plans

In 2025, TAM intends to:

Financial Review

Total income for the year was £91,373, comprising:

Income sources included voluntary donations from attendees, partners and charitable grants (including BNO funding from Manchester City Council). We raised some funds through charitable activities related to the community centre and café and also benefited from gift aid on donations. Restricted funds were given specifically towards Global Giving, the work of the community centre/café, marriage courses and the building fund. A particular thank you goes to the Rank Trust, who supported the work through their grants.

Expenditure totalled £85,879 , including:

£51,234 on The Giving Tree centre and café (ministries, running costs, equipment and building works);

£34,645 on restricted ministry and grant-related activities.

The resulting net surplus for the year was £5,494 , comprising an unrestricted surplus of £1,115 and a restricted surplus of £4,379.

Adding the bank balances brought forward at the beginning of the year of £24,381, the balances carried forward on 31st December 2024 totalled £29,875 .

Please see Appendix 1 - Receipt and Payments Accounts Statement of Assets and Liabilities for further details.

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The Alliance Manchester (TAM): Annual Report and Financial Statements: 1st Jan to 31st Dec 2024

Reserves Policy

As policy, TAM maintains a minimum reserve of £6,000 to cover emergencies. At year-end, unrestricted reserves stood at £17,291 , meeting the policy requirement. Surplus reserves will support future programme development.

Investments

Funds are held in a charity bank account with the Co-operative Bank, Manchester. The charity does not operate an investment portfolio.

Risk Management

The trustees have reviewed the risks to which the charity is exposed and have put in place policies and procedures to mitigate them, including:

Statement of Trustees’ Responsibilities

The trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards.

The trustees confirm that they have complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission.

Approval

This report was approved by the trustees of The Alliance Manchester (TAM) and signed on their behalf by:

SIGNATURE

________

Sandro Oliveira

Trustee

30/09/2025 Date (DD – MM – YYYY): ______

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The Alliance Manchester (TAM): Annual Report and Financial Statements: 1st Jan to 31st Dec 2024

Appendix 1 - Receipt and Payments Accounts Statement of Assets and Liabilities

11

The Alliance Manchester (TAM): Annual Report and Financial Statements: 1st Jan to 31st Dec 2024

Section A Receipts and payments
Unrestricted
funds
Restricted
funds
Endowment
funds
Total funds
to the nearest £
to the nearest £
to the nearest £
to the nearest £
A1 Receipts
1171833
The Alliance Manchester
Receipts and payments accounts
01/01/2024
31/12/2024
To
For the period
from
eeee ee
Section A Receipts and payments
Unrestricted
funds
Restricted
funds
Endowment
funds
Total funds
to the nearest £
to the nearest £
to the nearest £
to the nearest £
A1 Receipts
1171833
The Alliance Manchester
Receipts and payments accounts
01/01/2024
31/12/2024
To
For the period
from
eeee ee
Section A Receipts and payments
Unrestricted
funds
Restricted
funds
Endowment
funds
Total funds
to the nearest £
to the nearest £
to the nearest £
to the nearest £
A1 Receipts
1171833
The Alliance Manchester
Receipts and payments accounts
01/01/2024
31/12/2024
To
For the period
from
eeee ee
Section A Receipts and payments
Unrestricted
funds
Restricted
funds
Endowment
funds
Total funds
to the nearest £
to the nearest £
to the nearest £
to the nearest £
A1 Receipts
1171833
The Alliance Manchester
Receipts and payments accounts
01/01/2024
31/12/2024
To
For the period
from
eeee ee
Section A Receipts and payments
Unrestricted
funds
Restricted
funds
Endowment
funds
Total funds
to the nearest £
to the nearest £
to the nearest £
to the nearest £
A1 Receipts
1171833
The Alliance Manchester
Receipts and payments accounts
01/01/2024
31/12/2024
To
For the period
from
eeee ee
Section A Receipts and payments
Unrestricted
funds
Restricted
funds
Endowment
funds
Total funds
to the nearest £
to the nearest £
to the nearest £
to the nearest £
A1 Receipts
1171833
The Alliance Manchester
Receipts and payments accounts
01/01/2024
31/12/2024
To
For the period
from
eeee ee
Section A Receipts and payments
Unrestricted
funds
Restricted
funds
Endowment
funds
Total funds
to the nearest £
to the nearest £
to the nearest £
to the nearest £
A1 Receipts
1171833
The Alliance Manchester
Receipts and payments accounts
01/01/2024
31/12/2024
To
For the period
from
eeee ee
Section A Receipts and payments
Unrestricted
funds
Restricted
funds
Endowment
funds
Total funds
to the nearest £
to the nearest £
to the nearest £
to the nearest £
A1 Receipts
1171833
The Alliance Manchester
Receipts and payments accounts
01/01/2024
31/12/2024
To
For the period
from
eeee ee
Section A Receipts and payments
Unrestricted
funds
Restricted
funds
Endowment
funds
Total funds
to the nearest £
to the nearest £
to the nearest £
to the nearest £
A1 Receipts
1171833
The Alliance Manchester
Receipts and payments accounts
01/01/2024
31/12/2024
To
For the period
from
eeee ee
Section A Receipts and payments
Unrestricted
funds
Restricted
funds
Endowment
funds
Total funds
to the nearest £
to the nearest £
to the nearest £
to the nearest £
A1 Receipts
1171833
The Alliance Manchester
Receipts and payments accounts
01/01/2024
31/12/2024
To
For the period
from
eeee ee
Section A Receipts and payments
Unrestricted
funds
Restricted
funds
Endowment
funds
Total funds
to the nearest £
to the nearest £
to the nearest £
to the nearest £
A1 Receipts
1171833
The Alliance Manchester
Receipts and payments accounts
01/01/2024
31/12/2024
To
For the period
from
eeee ee
Section A Receipts and payments
Unrestricted
funds
Restricted
funds
Endowment
funds
Total funds
to the nearest £
to the nearest £
to the nearest £
to the nearest £
A1 Receipts
1171833
The Alliance Manchester
Receipts and payments accounts
01/01/2024
31/12/2024
To
For the period
from
eeee ee
Last year
to the nearest £
CC16a
a
Donations & Legacies
26,234
- - - 26,234 26,234 23,983
Grant Funding
-
13,000 13,000 - - - 13,000 13,000 17,500
Gardening Project
-
- - - - - - - 1,000
Global Giving 1,639 1,639 - - - 1,639 1,639 715
The Giving Tree
-
2,494 2,494 - - - 2,494 2,494 12,976
Coffee Machine Gift
-
- - - - - - - 1,461
Building Fund
-
2,800 2,800 - - - 2,800 2,800 2,189
Turkey & Syria Eathquake Appeal
-
- - - - - - - 590
Marriage Ministry
-
19,091 19,091 - - - 19,091 19,091 2,038
Charitable Activities
21,564
- - - - - 21,564 21,564 14,779
Gift Aid Received
4,462
- - - 4,462 4,462 1,864
Other (refunds,etc)
89
- - - - - 89 89 160
- - - - - -
Sub total(Gross income for
AR)52,349
39,024 39,024 - - - 91,373 91,373 79,255
A2 Asset and investment sales,
(see table).
-
-
-
-
-
-
-
-
-
-
Sub total -
-
-
-
-
Total receipts
52,349
39,024
-
91,373
79,255
A3 Payments
Building Repair & Maintenance
459
-
-
459
2,176
———~~——~~
Rent, Bills, Rates (excl. Grant funding)
9,912
2,494 2,494 - - - 12,406 12,406 20,480
TAM Ministry costs
15,863
- - - - - 15,863 15,863 12,655
Gardening Project
271
- - - - - 271 271 1,683
Grant Fund expenses
-
11,421 11,421 - - - 11,421 11,421 17,500
Insurance & bank/legal fees
1,863
- - - - - 1,863 1,863 1,577
Loan Repayments (Coffee Machine)
-
- - - - - - - 5,841
Café & Barista costs
20,817
- - - - - 20,817 20,817 8,542
Global Giving
1,569
1,639 1,639 - - - 3,208 3,208 1,629
Turkey & Syria Eathquake Appeal
-
- - - - - - - 590
Marriage Ministry
-
19,091 19,091 - - - 19,091 19,091 2,038
Arts Ministry
480
- - 480 480
- -
- -
Sub total 51,234 34,645 34,645 - - - 85,879 85,879 74,711
A4 Asset and investment
purchases, (see table)
Intruder Alarm
-
-
-
877
Laptop
-
-
-
403
Sub total -
-
-
-
1,280
Total payments
51,234
34,645
-
85,879
75,991
Net of receipts/(payments)
1,115
4,379
-
5,494
3,264
A5 Transfers between funds
-
-
-
A6 Cash funds last year end
16,176
8,205
-
24,381
21,117
Cash funds this year end
17,291
12,584
- 29,875
24,381
———~~=—~~
SSS
=
CCXX R1 accounts (SS) 1 31/08/2025

Section B Statement of assets and liabilities at the end of the period

----- Start of picture text -----
|||||| |---|---|---|---|---| |Unrestricted|Restricted|Endowment funds| |Categories|Details|funds|funds| |to nearest £|to nearest £|to nearest £| |B1 Cash funds|Petty Cash|120|-|-| |Cash in co-op bank account|17,171|12,584|-| |-| |Total cash funds|17,291|12,584|-| |SSS| |(agree balances with receipts and payments| |account(s))|OK|OK|OK| |Unrestricted|Restricted|Endowment funds| |funds|funds| |Details|to nearest £|to nearest £|to nearest £| |B2 Other monetary assets|-|-|-| |-|-|-| |-|-|-| |-|-|-| |-|-|-| |-|-|-| |===| |Fund to which|Current value| |Details|asset belongs|Cost (optional)|(optional)| |B3 Investment assets|-|-| |-|-| |-|-| |-|-| |-|-| |—====| |Fund to which|Current value| |Details|asset belongs|Cost (optional)|(optional)| |B4 Assets retained for the|Coffee machine & 2 grinders|Unrestricted|-|-| |charity’s own use|Music instruments/sound equipment|Unrestricted|-|-| |Furniture|Unrestricted|-|-| |Café Equipment & Furnishings|Unrestricted|-|-| |Office Equipment & Furnishings|Unrestricted|-|-| |Intruder Alarm|Unrestricted|-|-| |Laptop|Unrestricted|-|-| |Various Café Equipment & Appliances|Unrestricted|-|-| |-|-| |====| |Fund to which|Amount due|When due (optional)| |Details|liability relates|(optional)| |B5 Liabilities|Independent examiner's fee|Unrestricted| |-| |-| |-| |Signed by one or two trustees on| |behalf of all the trustees|Signature|Print Name|Date of approval| |Barnabas Kwant|01/09/2025| |=e|Sandro Oliveira|01/09/2025| |CCXX R2 accounts (SS)|2|31/08/2025|

----- End of picture text -----

Independent examiner’s report to the trustees of The Alliance Manchester Charitable Incorporated Organisation (‘the CIO’)

I report to the charity trustees on my examination of the accounts of the CIO for the year ended 31 December 2024.

Responsibilities and basis of report

As the charity trustees of the CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the CIO’s accounts carried out under section 145 of the Act. In carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act

Independent examiner’s statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the CIO as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable 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 concerns 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 understanding of the accounts to be reached.

Joel Williams 1 Montrose Avenue Stretford Manchester M32 9LN

05/10/2025