2021-03-31-accounts - Airedale And Wharfedale Autism Resource

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Airedale and Wharfedale Autism Resource

Charity number 1172753

Annual Report and Financial Statements

for the year ended 31 March 2021

Airedale and Wharfedale Autism Resource

Annual Report and Financial Statements for the year ended 31 March 2021

Contents	Page
Trustees' report	2 to 4
Examiner's report	5
Receipts and payments account	6
Statement of assets and liabilities	7
Notes to the accounts	8 to 10

Prepared by West Yorkshire Community Accounting Service

Airedale and Wharfedale Autism Resource

Trustees' report for the year ended 31 March 2021

Reference and administrative details of the charity, its trustees and advisors

The trustees during the financial year and up to and including the date the report was approved were: Name Position Dates

Position Dates Geoff Winnard Chair Rebecca Smith Treasurer Lorna Gray Karen Mitchell Nathan Randell Andie Joy Resigned 6 July 2020 Lynne Fryer Laura Bolton Ann McKercher Jas Baxter Appointed 6 July 2020

Charity number

1172753

Principal address

2 Royd House Way Keighley BD21 4TY

Bankers

Santander UK Virgin Money plc 301 St Vincent Street Jubilee House Glasgow Gosforth G2 5NT Newcastle upon Tyne NE3 4PL Shawbrook Bank Ltd CAF Bank Warley Hill Business Park 25 Kings Hill Avenue Great Warley Kings Hill Brentwood West Malling Essex CM13 3BE ME19 4JQ

Independent examiner

Stephen Procter West Yorkshire Community Accounting Service Stringer House 34 Lupton Street Leeds LS10 2QW

Structure, governance and management

The charity is a Charitable Incorporated Organisation (CIO) formed on 25 April 2017.

Method of recruitment and appointment of trustees

The trustees of the charity are appointed by the members at the AGM.

Airedale and Wharfedale Autism Resource

Trustees' report (continued) for the year ended 31 March 2021

Objectives and activities

The charity's objects

The objects of the CIO are:

The relief of need and the advancement of the health and wellbeing of people of all ages who have an autistic spectrum condition (and who may suffer from related conditions), whether or not formally diagnosed, and their families and carers; in particular, but not exclusively, by the provision of support and social opportunities. The advancement of education, in particular, but not exclusively by:

(a) Increasing public awareness of the needs and challenges of people with an autistic spectrum condition (and who may suffer from related conditions) and their families and carers.

(b) By providing information and training opportunities to individuals with an autistic spectrum condition and to people working with or supporting individuals with an autistic spectrum condition.

The charity's main activities

To relieve people of all ages who are diagnosed with an autistic spectrum disorder and in particular by the provision of support and assistance to such persons and their families and their carers.

To increase public awareness regarding the problems and circumstances of people with autistic spectrum disorders and their families and carers and to encourage acceptance in the community.

Public benefit statement

In setting our objectives and planning our activities our trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular the support of families and children living with autism in the Airedale and Wharfedale areas.

Achievements and performance

AWARE has been actively looking for new ways of working and opportunities for partnership to support our growing membership throughout the pandemic and, in particular, to reach out to families in Bradford who are not yet part of the AWARE community. Most of AWARE’s face to face support in this period was on hold because of the COVID-19 restrictions but we did our best to support our families in different and new ways and we believe that the huge increase of 47.5% in our membership since March 2019 shows a) how much we are needed and b) how successful we have been at adapting.

We are continuing to run our Moving On group on Zoom, although meeting up in person when allowed. Our various parenting activities (support groups and training) are also facilitated on Zoom, mainly during term-time. Throughout the pandemic in particular, our Facebook profile has increased greatly with more members joining the closed group and many more visitors to AWARE’s open page.

In the first lockdown, we were unable to run youth clubs and play schemes, but we have been allowed to offer this face to face support to families, albeit in a very different format with fewer people, since the end of July (apart from when we had a local lockdown). We have also been running play schemes with similarly reduced numbers in all the school holidays.

As a result of our BEAT project we are working more intensively with families whose child/young person is on the assessment waiting lists and we are also working closely with various partners (Born in Bradford, MyMup and the Local offer) through parent and youth led focus groups on Zoom to reflect the autism perspective.

Covid-19

The financial position of the charity is reviewed on a regular basis. The charity's accountant produces monthly budgets/forecasts/financial statements. These are provided to the Trustees and discussed at quarterly management meetings. Income and expenditure is broken down by income stream so that variances and changes can be readily identified.

As part of the 2021 Lottery Community Fund application we undertook a detailed review of forecast income and expenditure, as required, to demonstrate to the Lottery Funding Panel that AWARE could deliver on several key outcomes. A key element of the application to the Lottery was the preparation of forecasts from 2021 to 2024, including details of key assumptions and risk factors.

Airedale and Wharfedale Autism Resource

Trustees' report (continued) for the year ended 31 March 2021

Covid-19 (continued)

Also as part of the Lottery funding application the charity determined that if the application was unsuccessful this would cast doubt on our ability to continue as a going concern. In March 2021 we were notified that our funding application had been successful and AWARE was awarded £425,000 for the years 2021 to 2025.

Future grant income is therefore secure in the short to medium term. Whilst there has been some impact on fundraising in other areas due to the impact of Covid-19 restrictions, we expect fundraising activities will recover in the short term as restrictions are lifted.

Financial review

The net receipts for the year were £18,622, including net expenditure of £5,111 on unrestricted funds and net receipts of £23,733 on restricted funds.

Reserves policy

The charity's free reserves at the year end were £49,196.

AWARE has a wish to have between 3 and 6 months running costs in cash reserves in case of a major issue such as loss of funding.

This policy will be considered again during the current year to ensure it is still appropriate.

Signed on behalf of the board of trustees on …………..……...…….

Signed: ………………..…………. (Trustee)

Name: ……………..…..………….

Airedale and Wharfedale Autism Resource

Independent examiner's report to the trustees of Airedale and

Wharfedale Autism Resource Charitable Incorporated Organisation ('the

I report to the charity trustees on my examination of the accounts of the CIO for the year ended 31 March 2021, which are set out on pages 6 to 10.

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 as carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all 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 in connection with the examination giving me cause to believe that in any material respect:

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.

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.

Signed: …………………………………… Name: Stephen Procter

Date: …………………….

West Yorkshire Community Accounting Service

Stringer House 34 Lupton Street Leeds LS10 2QW

Airedale and Wharfedale Autism Resource

Receipts and payments account for the year ended 31 March 2021

Notes 2021 Unrestricted funds £ Receipts Grants and donations (2) 7,090 Fees and subscriptions 10,058 Fundraising 488 Refreshments 96 Bank interest 242 Total receipts 17,974 Payments Staff costs (3) 15,453 Travel and other staff costs 78 Staff training 47 Volunteer and committee expenses 183 Rent and office space - Maintenance - Administration, postage and stationery 57 Telephone and broadband 55 Insurance 1,004 Books, publications and subscriptions - Independent examination - Equipment and materials - Activities and events 1,518 Health and safety 39 Professional fees - Fundraising costs - IT costs 312 Business development - Training 5,330 DBS checks - Bank charges 95 Other payments 28 Total payments 24,199 (6,225) Transfers between funds 1,114 Net movement in funds after transfers (5,111) Fund balances brought forward 54,307 Fund balances carried forward (4) 49,196 Net receipts / (payments)	2021 Restricted funds £ 118,328 - - - - 118,328 70,117 614 749 - 962 11 335 1,086 - 524 744 573 784 298 - - 502 - 15,990 131 61 - 93,481 24,847 (1,114) 23,733 63,884 87,617	2021 Total funds £ 125,418 10,058 488 96 242 136,302 85,570 692 796 183 962 11 392 1,141 1,004 524 744 573 2,302 337 - - 814 - 21,320 131 156 28 117,680 18,622 - 18,622 118,191 136,813	2020 Total funds £ 106,678 12,048 3,847 665 282 123,520 88,778 3,579 4,332 1,159 808 228 885 715 984 269 720 947 19,149 - 24 650 905 977 14,452 118 149 224 140,052 (16,532) - (16,532) 134,723 118,191

Airedale and Wharfedale Autism Resource

Statement of assets and liabilities

as at 31 March 2021 2021 Unrestricted £ Cash funds CAF Cash account 1,355 CAF Gold account 639 Shawbrook deposit account 22,120 Virgin Money 24,578 Santander current account - Santander deposit account - Cash in hand 504 Total cash funds 49,196	2021 Restricted £ 43,164 26,453 - 18,000 - - - 87,617	2021 Total £ 44,519 27,092 22,120 42,578 - - 504 136,813	2020 Total £ 21,049 27,080 21,891 42,578 4,518 38 1,037 118,191

Assets retained for the charity's own use

5 laptop computers 2 colour laser printers Trampoline and accessories (spotting decks, 4 safety mats, lifter) 3 i-pads Pool table Bouncy castle Light suite installed at Addingham Youth Centre Computer games consoles, games and accessories (2 x X Box 360, Wii, 3 x PlayStation 2) Electric cooker Camera equipment - 8 digital cameras and 3 photo printers

Liabilities Independent examination HMRC payroll taxes and pension	£ 744 2,208 2,952

Approval of the accounts

The financial statements were approved by the board of trustees on …………..……...…….

Signed: ……………...………….…. (Trustee)

Name: ……………..…..………….

Airedale and Wharfedale Autism Resource

Notes to the accounts

for the year ended 31 March 2021

1 Accounting policies

Basis of accounting

The trustees have taken advantage of section 133 of the Charities Act 2011 and have prepared the accounts on a receipts and payments basis.

There has been no change to the accounting policies since last year.

No changes have been made to the accounts for previous years.

Taxation

As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

Airedale and Wharfedale Autism Resource

Notes to the accounts continued

for the year ended 31 March 2021

2 Grants and donations Bradford MDC - Saturday Club Bradford MDC Early Years Grant Groundworks (Tesco) Local Giving Lottery Community Fund NHS Pre-Diagnosis (BEAT) UK Youth Fund Adamson Trust Awards for All (2019) Bailey Thomas Ilkley Round Table Jump Sovereign Healthcare Donations 3 Staff costs and numbers Gross salaries Social security costs Employment allowance Pensions Payroll fees	2021 Unrestricted funds £ - - 1,000 - - - - - - - - - - 6,090 7,090	2021 Restricted funds £ 2,500 12,500 - 190 30,500 61,732 10,906 - - - - - - - 118,328	2021 Total funds £ 2,500 12,500 1,000 190 30,500 61,732 10,906 - - - - - - 6,090 125,418 2021 £ 82,142 5,447 (4,000) 1,981 - 85,570	2020 Total funds £ 1,810 7,240 - - 61,000 - - 1,000 10,000 8,000 6,118 1,465 5,000 5,045 106,678 2020 £ 84,471 4,823 (3,000) 2,134 350 88,778

The average number employees during the year was 8, being an average of 3.3 full time equivalent (2020: 8, 3.8 FTE). There were no employees with emoluments above £60,000.

4 Restricted funds BMDC - Early Years Grant BMDC - Saturday Club Adamson Trust Awards for All (2019) Bailey Thomas Ilkley Round Table Jump Local Giving Lottery Community Fund NHS Pre-Diagnosis (BEAT) Sovereign Healthcare UK Youth Fund Yorkshire Bike Library	Balance b/f £ 3,763 2,139 1,000 5,450 8,000 6,118 1,465 - 30,981 (1,496) 5,000 - 1,464 63,884	Incoming £ 12,500 2,500 - - - - - 190 30,500 61,732 - 10,906 - 118,328	Outgoing £ 6,657 90 - 5,800 - - - 190 58,055 11,783 - 10,906 - 93,481	Transfers £ - - - 350 - - - - - - - - (1,464) (1,114)	Balance c/f £ 9,606 4,549 1,000 - 8,000 6,118 1,465 - 3,426 48,453 5,000 - - 87,617

Airedale and Wharfedale Autism Resource

Notes to the accounts continued

for the year ended 31 March 2021

4 Restricted funds (continued)

Fund name

Purpose of restriction

BMDC - Early Years Grant BMDC - Saturday Club Adamson Trust Awards for All (2019)

Bailey Thomas Ilkley Round Table Jump Local Giving Lottery Community Fund NHS Pre-Diagnosis (BEAT) Sovereign Healthcare UK Youth Fund Yorkshire Bike Library

Towards costs of parent training. Towards the costs of running the Saturday Club. Towards the costs of residentials. For parent training. (Transfer in respect of item coded to the fund but should have been allocated to general funds.) Towards the costs of residentials. Towards the costs of residentials. To deliver sports themed activity days. For activity costs. Towards salaries and all other general running costs. To fund pre-diagnosis support for parents and carers. Towards the costs of residentials. Towards the costs of youth projects. For running cycling sessions. (Balance on fund permitted to be used for supporting other activities, therefore transferred to general funds.)

5 Related party transactions

Trustee expenses

No trustee received any expenses during this year or the previous year.

Trustee remuneration and benefits

No trustee received any remuneration or benefit during this or the previous year.

Airedale and Wharfedale Autism Resource

Charity number 1172753

Annual Report and Financial Statements

for the year ended 31 March 2021

Airedale and Wharfedale Autism Resource

Annual Report and Financial Statements for the year ended 31 March 2021

Contents	Page
Trustees' report	2 to 4
Examiner's report	5
Receipts and payments account	6
Statement of assets and liabilities	7
Notes to the accounts	8 to 10

Prepared by West Yorkshire Community Accounting Service

Airedale and Wharfedale Autism Resource

Trustees' report for the year ended 31 March 2021

Reference and administrative details of the charity, its trustees and advisors

The trustees during the financial year and up to and including the date the report was approved were: Name Position Dates

Charity number

1172753

Principal address

2 Royd House Way Keighley BD21 4TY

Bankers

Independent examiner

Stephen Procter West Yorkshire Community Accounting Service Stringer House 34 Lupton Street Leeds LS10 2QW

Structure, governance and management

The charity is a Charitable Incorporated Organisation (CIO) formed on 25 April 2017.

Method of recruitment and appointment of trustees

The trustees of the charity are appointed by the members at the AGM.

Airedale and Wharfedale Autism Resource

Trustees' report (continued) for the year ended 31 March 2021

Objectives and activities

The charity's objects

The objects of the CIO are:

(a) Increasing public awareness of the needs and challenges of people with an autistic spectrum condition (and who may suffer from related conditions) and their families and carers.

(b) By providing information and training opportunities to individuals with an autistic spectrum condition and to people working with or supporting individuals with an autistic spectrum condition.

The charity's main activities

To relieve people of all ages who are diagnosed with an autistic spectrum disorder and in particular by the provision of support and assistance to such persons and their families and their carers.

To increase public awareness regarding the problems and circumstances of people with autistic spectrum disorders and their families and carers and to encourage acceptance in the community.

Public benefit statement

Achievements and performance

Covid-19

Airedale and Wharfedale Autism Resource

Trustees' report (continued) for the year ended 31 March 2021

Covid-19 (continued)

Financial review

The net receipts for the year were £18,622, including net expenditure of £5,111 on unrestricted funds and net receipts of £23,733 on restricted funds.

Reserves policy

The charity's free reserves at the year end were £49,196.

AWARE has a wish to have between 3 and 6 months running costs in cash reserves in case of a major issue such as loss of funding.

This policy will be considered again during the current year to ensure it is still appropriate.

Signed on behalf of the board of trustees on …………..……...…….

Signed: ………………..…………. (Trustee)

Name: ……………..…..………….

Airedale and Wharfedale Autism Resource

Independent examiner's report to the trustees of Airedale and

Wharfedale Autism Resource Charitable Incorporated Organisation ('the

I report to the charity trustees on my examination of the accounts of the CIO for the year ended 31 March 2021, which are set out on pages 6 to 10.

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').

Independent examiner's statement

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

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.

Signed: …………………………………… Name: Stephen Procter

Date: …………………….

West Yorkshire Community Accounting Service

Stringer House 34 Lupton Street Leeds LS10 2QW

Airedale and Wharfedale Autism Resource

Receipts and payments account for the year ended 31 March 2021

Notes 2021 Unrestricted funds £ Receipts Grants and donations (2) 7,090 Fees and subscriptions 10,058 Fundraising 488 Refreshments 96 Bank interest 242 Total receipts 17,974 Payments Staff costs (3) 15,453 Travel and other staff costs 78 Staff training 47 Volunteer and committee expenses 183 Rent and office space - Maintenance - Administration, postage and stationery 57 Telephone and broadband 55 Insurance 1,004 Books, publications and subscriptions - Independent examination - Equipment and materials - Activities and events 1,518 Health and safety 39 Professional fees - Fundraising costs - IT costs 312 Business development - Training 5,330 DBS checks - Bank charges 95 Other payments 28 Total payments 24,199 (6,225) Transfers between funds 1,114 Net movement in funds after transfers (5,111) Fund balances brought forward 54,307 Fund balances carried forward (4) 49,196 Net receipts / (payments)	2021 Restricted funds £ 118,328 - - - - 118,328 70,117 614 749 - 962 11 335 1,086 - 524 744 573 784 298 - - 502 - 15,990 131 61 - 93,481 24,847 (1,114) 23,733 63,884 87,617	2021 Total funds £ 125,418 10,058 488 96 242 136,302 85,570 692 796 183 962 11 392 1,141 1,004 524 744 573 2,302 337 - - 814 - 21,320 131 156 28 117,680 18,622 - 18,622 118,191 136,813	2020 Total funds £ 106,678 12,048 3,847 665 282 123,520 88,778 3,579 4,332 1,159 808 228 885 715 984 269 720 947 19,149 - 24 650 905 977 14,452 118 149 224 140,052 (16,532) - (16,532) 134,723 118,191

Airedale and Wharfedale Autism Resource

Statement of assets and liabilities

as at 31 March 2021 2021 Unrestricted £ Cash funds CAF Cash account 1,355 CAF Gold account 639 Shawbrook deposit account 22,120 Virgin Money 24,578 Santander current account - Santander deposit account - Cash in hand 504 Total cash funds 49,196	2021 Restricted £ 43,164 26,453 - 18,000 - - - 87,617	2021 Total £ 44,519 27,092 22,120 42,578 - - 504 136,813	2020 Total £ 21,049 27,080 21,891 42,578 4,518 38 1,037 118,191

Assets retained for the charity's own use

Liabilities Independent examination HMRC payroll taxes and pension	£ 744 2,208 2,952

Approval of the accounts

The financial statements were approved by the board of trustees on …………..……...…….

Signed: ……………...………….…. (Trustee)

Name: ……………..…..………….

Airedale and Wharfedale Autism Resource

Notes to the accounts

for the year ended 31 March 2021

1 Accounting policies

Basis of accounting

The trustees have taken advantage of section 133 of the Charities Act 2011 and have prepared the accounts on a receipts and payments basis.

There has been no change to the accounting policies since last year.

No changes have been made to the accounts for previous years.

Taxation

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

Airedale and Wharfedale Autism Resource

Notes to the accounts continued

for the year ended 31 March 2021

2 Grants and donations Bradford MDC - Saturday Club Bradford MDC Early Years Grant Groundworks (Tesco) Local Giving Lottery Community Fund NHS Pre-Diagnosis (BEAT) UK Youth Fund Adamson Trust Awards for All (2019) Bailey Thomas Ilkley Round Table Jump Sovereign Healthcare Donations 3 Staff costs and numbers Gross salaries Social security costs Employment allowance Pensions Payroll fees	2021 Unrestricted funds £ - - 1,000 - - - - - - - - - - 6,090 7,090	2021 Restricted funds £ 2,500 12,500 - 190 30,500 61,732 10,906 - - - - - - - 118,328	2021 Total funds £ 2,500 12,500 1,000 190 30,500 61,732 10,906 - - - - - - 6,090 125,418 2021 £ 82,142 5,447 (4,000) 1,981 - 85,570	2020 Total funds £ 1,810 7,240 - - 61,000 - - 1,000 10,000 8,000 6,118 1,465 5,000 5,045 106,678 2020 £ 84,471 4,823 (3,000) 2,134 350 88,778

The average number employees during the year was 8, being an average of 3.3 full time equivalent (2020: 8, 3.8 FTE). There were no employees with emoluments above £60,000.

4 Restricted funds BMDC - Early Years Grant BMDC - Saturday Club Adamson Trust Awards for All (2019) Bailey Thomas Ilkley Round Table Jump Local Giving Lottery Community Fund NHS Pre-Diagnosis (BEAT) Sovereign Healthcare UK Youth Fund Yorkshire Bike Library	Balance b/f £ 3,763 2,139 1,000 5,450 8,000 6,118 1,465 - 30,981 (1,496) 5,000 - 1,464 63,884	Incoming £ 12,500 2,500 - - - - - 190 30,500 61,732 - 10,906 - 118,328	Outgoing £ 6,657 90 - 5,800 - - - 190 58,055 11,783 - 10,906 - 93,481	Transfers £ - - - 350 - - - - - - - - (1,464) (1,114)	Balance c/f £ 9,606 4,549 1,000 - 8,000 6,118 1,465 - 3,426 48,453 5,000 - - 87,617

Airedale and Wharfedale Autism Resource

Notes to the accounts continued

for the year ended 31 March 2021

4 Restricted funds (continued)

Fund name

Purpose of restriction

BMDC - Early Years Grant BMDC - Saturday Club Adamson Trust Awards for All (2019)

Bailey Thomas Ilkley Round Table Jump Local Giving Lottery Community Fund NHS Pre-Diagnosis (BEAT) Sovereign Healthcare UK Youth Fund Yorkshire Bike Library

5 Related party transactions

Trustee expenses

No trustee received any expenses during this year or the previous year.

Trustee remuneration and benefits

No trustee received any remuneration or benefit during this or the previous year.

Airedale and Wharfedale Autism Resource Management letter issues for the accounting period 1 April 2020 to 31 March 2021.

Please take some time at your next meeting to consider the following issues arising from our work.

Priority 1 issues must be addressed promptly, providing evidence that they have been actioned provided for the next accounting year. Priority 2 issues are good practice and will improve your organisation's financial management systems. Priority 3 issues are for your information or requests from WYCAS.

Support to action any of these points is available from WYCAS.

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Priority
Issue Recommendation / Tips for improvement (1=High)
Pages to sign Please sign pages 4 and 7 in black ink 1
Filing deadline for CIOs. As the organisation is a CIO you must 31 January 2022
complete an online annual return and upload pdf accounts via the
Charity Commission website by the date shown opposite. Do not
scan your signed accounts, please use the pdf accounts that we sent 1
you after the accounts were approved, which show the name of the
person who signed the accounts and the date signed.
Tax agent We are noticing more and more that HMRC are making requests to
charities to file a corporation tax return, even though they will have
no tax to pay. They tend not to require one every year but if a filing
deadline is missed there is a late filing penalty of £100. If you have
had any correspondence from HMRC regarding corporation tax and
you have a unique tax reference (it will be in the format 923 12345
12345 A) can you please let us know. This will enable us to register
as your tax agent which means that we will get copies of any 2
notices or reminders so that we can make sure that any deadlines
are not missed. It also means that we can talk to HMRC on your
behalf if you need us to. If you have not had any such
correspondence then I would not pursue HMRC but if you do get a
notice to file sometime in the future please let us know and we can
register then.
Please remember to complete the WYCAS online survey. See link on management letter or request a printed copy from your
3
community accountant.
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