OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2022-12-31-accounts

Trustees' Annual Report for the period

Period start date Period end date 01 01 2022 31 12 2022 From To

Section A Reference and administration details

Charity name BOOMERANG CARDIFF Other names charity is known by Boomerang Registered charity number (if any) 1172898 Charity's principal address UNIT 5 TEMPLAR PARC EASTMOORS RD CARDIFF Postcode CF245EW

Names of the charity trustees who manage the charity

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
Trustee name Office (if any) Dates acted if not for whole
**year **
Name of person (or body) entitled
to appoint trustee (ifany)
PAUL GWILYM FOUNDER
STACEY GWILYM CHAIR
MATTHEW
BRICKNELL
TRUSTEE
KONSA
MICHALEF
TRUSTEE
JONATHAN
ACKERMAN
TRUSTEE
CARMELLO
VELLA
TRUSTEE 27/04/22

Names of the trustees for the charity, if any, (for example, any custodian trustees) Name Dates acted if not for whole year

March 2012

TAR

1

Names and addresses of advisers (Optional information)
Type of adviser
Name
Address
Names and addresses of advisers (Optional information)
Type of adviser
Name
Address
Names and addresses of advisers (Optional information)
Type of adviser
Name
Address
Name of chief executive or names of senior staff members (Optional information)
PAUL GWILYM

Section B Structure, governance and management

Description of the charity’s trusts

Constitution Type of governing document (eg. trust deed, constitution) CIO How the charity is constituted (eg. trust, association, company) Appointed by paul gwilym – founder Trustee selection methods (eg. appointed by, elected by)

Additional governance issues (Optional information)

Section C Objectives and activities

March 2012

TAR

2

Summary of the objects of the
charity set out in its
governing document
Summary of the main
activities undertaken for the
public benefit in relation to
these objects (include within
this section the statutory
declaration that trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit)
Boomerang Cardiff has been an ongoing project since our inception in
2017. Under the umbrella of our organisation, we now have 5 key areas.
Homelessness/Prevention of homelessness:
In Work Poverty:
Social Isolation/Loneliness:
Community Engagement/Education:
Sports/Health & Wellbeing
Homelessness/Prevention of homelessness:
We support the positive move on of homeless families/individuals. When
someone is given the keys to their home, most of the time it will be
unfurnished, so we provide a basic essential furniture starter pack which
is FREE. Each pack contains a bed for every bedroom, a sofa,
wardrobe/chest of drawers a bedside table, kettle, toaster and a
Boomerang starter pack that would consist of plates, cups, dishes,
crockery and utensils.
In Work Poverty:
This can be with a piece of furniture for themselves or their children.
White goods, electrical items, clothing or any other support they may
need. There are certain grants and pots available to people who claim
benefits to obtain furniture that is simply not available for anybody who is
suffering the hardship of ‘In work poverty’. When something breaks it can
be incredibly stressful living without that item until next payday, especially
if there are dependants in the household.
Social Isolation/Loneliness:
We offer support and encouragement to try and get people out by inviting
them to coffee mornings, local groups, activity/fun days as well as the
option of volunteering.
Community Engagement/Education:
Supporting local schools and community groups in the Cardiff area.
Children have engaged in assembly’s aimed at educating them about
poverty with the strains and hardships that some people face. We run
activity/fun days held in the school holidays for local disadvantaged
children. We are also running a ‘Period Poverty Project’ which provides
FREE sanitary products to schools and community groups
Sports/Health &Wellbeing:
Encouraging exercise through a range of sporting activities from football
to dodgeball whilst promoting a healthy eating lifestyle. We run a range of
afterschool physical activities for the local community

Additional details of objectives and activities (Optional information)

March 2012

TAR

3

You may choose to include further statements, where relevant, about:

Section D Achievements and performance

March 2012

TAR

4

Section D Achievements and performance

Boomerang Cardiff is still growing through 2021. We are an established Summary of the main charity at the heart of our community and through a SLA with CCC we achievements of the charity assist some of the most vulnerable people in our communities. during the year Around 130 volunteering hours go into Boomerang each week. Since our inception in 2016, we have helped just under 30,000 families/individuals with essential items of furniture with people ranging from homelessness to in work poverty. Around 1500 beds have been gifted Around 2700 sofas Around 700 washing machines Around 700 UC fridges and freezers Around 50 cookers (we have stopped taking in cookers as donations in early 2021) Over 250 fridge freezers Opened our PiF HUB ( Pay it Forward Hub ) Purchased the land we reside on thanks to a matched grant from TNL & Moondance In 2021 we saved over 520,000kgc02e from entering the atmosphere through intercepting furniture from landfill.

March 2012

TAR

5

Section E Financial review

Reserves policy was implemented in 2019 but still has not been met.

Brief statement of the charity’s policy on reserves The Covid pandemic has stopped us from being able to fully comply with our reserves policy

Details of any funds materially

in deficit

Further financial review details (Optional information)

You may choose to include additional information, where relevant about:

Section F Other optional information

Section G Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) Stacey Gwilym Position (eg Secretary, Chair, Charity Chair etc)

Date 21/02/2023

March 2012

TAR

6

CHARNY (OMMS%ON FOR ENGLAND AND WWS 8oom•rnn Caydiff 1172898 nod 11 Annual accounts for the To Section A Statement of financial activities R•¢(xnm•nd•d c•l•9¢rl•8 ty ¢llvlty Prfor y•ar luftd• fvrmls T(411 kncomlng (Not• 31 F01 F02 F03 F04 FOS 211,096 187012 110879 236.925 448.021 187012 110879 264,OLMJ 146 527 Total R•8ouvcM •xp•nd•d (Not• 4} Rilryfty 1￿.52) 277.194 20.423 20.171 514311 196,S23 312,120 20.423 20.171 73,838 307,644 13,340 13.932 34,925 s•) Toial 812 N•t InCoM￿l•xp•ndII￿y•) tMlor• Inv••trn•rt 9•In￿l￿•S••I 814 N•t Incom•ll•xp•ndlturnl EXtrnord1n￿ tt•m• Tr•n•l•rn b•tw••n fund• Oth•r r•eognk••d g•ln8llloMMI: SIS 817 N•t m•v•m•nt In fvnds RKoncllthtlon olfund•.' rot•l lunds ¢•nl•d forw• 472 372 275 651

Section B Balance sheet R•sbl¢t•d lthY••lrfctsd Income Endowmnl Total I ye•r Totsi 14•t y•ar Flxed assets T•nglbl• •sset8 F01 75.364 75,364 F02 435.l#XJ F03 F04 510.364 510.3fA F05 {Not• 6) Tot•1 Ilx•d au•ts Current assets stoek• {Not• n D•btorn (Not• 8} Ca•h #t bank In h•nd (Not• 101 Tot•lcuff•nt ￿•1 924 12,166 924 12,166 193 212067 Blo Credlt•rn: amount• t￿Ing du• Tmtthln on• y••r (Not• 91 N•t cumt •s•trfll•bllftl•#) 8 22.452 rol•l •M•t l•v ¢uft￿t M•biifth 13 97.816 Cr•dttar•: amount• l•lllng du• •ft•ron• y•w (Not• 9) Provl•lon• for Il•blllt 815 rot•l n•t ••sets orHabllltl•* Funds of th• Charlty 47 R••trf¢t•d Incom• fvnd• Unrnstrlet•d fund• R•valuatlon r•••m 435.OQ) 37,372 B19 rotsi fund 651 Shjntd by on• orfv•) tnJst••# on beh•1 of •1 Ihe tnJstee$ D8te of approval dd1mr￿y￿yY SKJnatur• Prrrt N•m8 66

Section C Note5 to the accounts Icontl Note 1 Basis of prnparatlon 1.184¥ls of aecounting Th8se accounts have been prywj wder the ltrm￿lcCSl ¢lYWent￿ wth ttems ai cost￿ trarB8¢1K￿ vau8 unkns5 ctherwL%• sta18d n tho re￿Vart rnte(sl to these a¢¢tyJnts. rhe accournts hav8 been wepared in a¢c¢yskne wlh". the Stalenwnt of RecoNwneTrSed Pr&tLe.' Accountry aTrJ R8PNtry ty Chwls tw occtyjnts n accord8n¢e with th& Fnanciql R8portng StarJ8rd Bppkth li Ihe UK aThJ Rewth ol IFRS 1021 issued on 16 Juty 2014 wth the Charltjes PKt 2011. Not• 2 2.1 INCOME A¢¢ounthw p¢lkhs R•coRnlUoD of lrton Tha$• aru kneknd•d n the Slatamsnt of Fmancthl ISOFAI thgn". lh• charity ￿C(l￿s enithd lo the r080Urt01". rror• l•hf Ihan not thai th• twslo80 r•ceN• th• rn8our¢•.' •nd th• V8bJè can b• 8uff¥ènl rvlwblrtv. There has no offt•ttiig of4s8ets and l•b48. and eXp&n￿l, requyod or p•nYiii•d by the FRS 102 SORP orFRS 102. Grnnts and ¢on•l•)n8 onty Iho SOFA lh• g0n•ral thtrr• r•ry)gnlksn ¢rttetl ff•l15.10 to S.12 FRS102 S014PI. In th• c•se of r•￿t•￿ grnnls. mJ¥i onty ￿ T•eouniwd to Ihe •xt•nl thai th• chaty h81 lh• •pecfvd good orvrvr•8 as èntthThonl lo th• prnnl onty occyrn the p•rfomonté rnlat•d eondAkThS ar• nil15.18 FRS t02 SORPI. L•g8¢1&8 Ihv SOFA %thon r•tspt ￿ prob•blJ. Ihil B. b•n Ihort ha• bg•n 9r¥ni of PMbl•. the oxo¢ulorJ havo e8iablyho¢ Ihal Ih8M wffKni 858èts In lh• ￿te oné any to tho IBgcy arn •lh•rhkn th• ￿ntrol ol th¢ ¢h•rly orhav• b••Tr rr•L L•y¢l•• Gov•rnm•nt Th• th•rty h•8 MC•￿d 9￿mm•￿1 irnnts kn Ihe r•portkng p•th)d ¢Jfft Aky r•c•+¥abl• kng)rr• th•rn 4 8 ¥•fjd ¢J•dttrnlk)n from th• door. Tax r•¢llm• w dwlloM Any G¥t Abj r8covètBd on a don8in b con$bJ•rnd 10 b• port ol thai 9rf1 And •nd g1ft4 lrnal•d 81 an addttk)n 10 Ihe s•n fund 48 lh• knthl donain Unfo￿ th• lh• l•ryr of tho gppo81 h•YJ apwP•d Olh•AMJe. Conlr•ethi Inctym nd p•rtorni•nc• v•latsd IB onty hcknded kn lh• SOFA onc• lh• charty ha¥ pffjhJed th• r•L4l•¢J 9¢)o¢J8 of •eth¥ or rri th• p•rfornnu r¥JndlA)h&. OMat•d good• LS)n818d good¥ ¥fe I￿8$U1￿d ot f•wahJ• Ohe •rrrf)unl lor Ithkh lh• ¥88ot c•ukt b• •xthangedl to rfo qo. Th• c•¥1 ol any 81oek of goods dtsrbOt•d lordoithul•)n to b•n•ft41rfM$ v4 d••Thd to bo th• l•wYahJo of Ihose 9rft8 al tht of lherro￿Pl and Ih•y ar& r8co9ni8od on r8¢0bt. In Ih• t•porting perlod the $lo&8 am dEttr>uted. Ihoy arn mr￿g￿lI￿￿ an ew¢n al the ￿Try￿9 of Ihe slocks 8t d¢slrl)ulKIn. Donad goo¢ls lorrn#•t• arn al l•¥akn• on in181 ff•¢ognthn, Iho expec•d p￿¢8￿8 IrDm salj l&ts the ts)sts ol so￿. and r•e4)gni5ed in'lnco IrDm olh•rtradw)g a<1fvft￿É. ihe C4)rrowndkng stock r•￿gnited n Ihe baLqnco 5heel. On it5 88kn th8 v8￿• ol stoc L¥ Laryed 8g8ths1'lnrA)m• f￿rn othertrndkng act￿1￿$, and the prrteeds fwm 41) rncognwd as'lnc0n￿ from Olherbading 8CtNit8'. Goodt ionated foionoing by the tharty 8r• tety)gnwd a$ lan9b fiwd •SBels and i)thded hi the SOFA as l0toijirs r•¢oNab. Git¥ in kwid lor ust by the th? SOFA 88 K¥)n doTr8lk)ns DoMt•d ¥ervl¢•• and 14¢llhl05 t%)nat•d s•rffes and farkn$ ￿t￿Jad in the SOFA ￿en re¢of•¢J at the vakje of the gyrto Ihe ch¥rty p￿¥￿ed Ihe v8Je of Ihe gfft ¢8n be mea5urfrd ￿bty.

r>)nai8d 3ervK8 and lar$ Ihal arp o)nsumBd are re￿n￿￿ as hco th an equ￿a￿nt awrf)unt retoyniBed as an eyn8• underlhe appmprialo h8adkny ￿ the SOFA. s￿￿1 ¢￿ts Th• tharfty haE inojrnd expendrtum on svppert rA> Volunto•r h•lp The v8bJ• of 8ny ￿￿￿TrIary kl noi incJded n th• otxoufits but k d88¢￿•d th8 InJ¥lvs' antyual report. 2.2 EXPENDITURE AND LIABILITIES U4blllty re¢o9rAtlon LFabkns art rn(wn8d 1 i& Ik•Fy Ihan not Ihal Ihèr• ￿ a legal orc4)n•buclfv• Ob￿at￿l cow•ittkng the charty to pay tyjt r•8ourr•s and th¢ Jrnunt of Ihe obh)alh)n can be fta>Jrod h r•asonab￿ ¢•rt•mty. Support co¥18 h8Vè 8knc4t•d govomancé costs and oth•r wpporL G0￿m￿nCe costs cor¥•w alcosts ￿v0￿1)g pvbk 8ccwnl8bWof lh it cofflplar¢8 Trgu191¥)n afid good ¢0•14 Support o)th kn¢lJde e•nbal fvnth)n6 and b••n a&)c4tsd to •clNty wst ¢l•qoth•• on • b•¥ tonststsnt IhA u80 of rnsour¢•& ty ak$￿1￿9 pwrty byfthr areas. or porepJ. staff ￿813 by ihe IhTh Bpenl and OlherrxJ$l• by Ihetr usage. Or•rt• wlth p•rlorman¢• Yth•r• lh• thanty gNes 4 9Mnl ¥b ¢4ftdM>)ns fof ts p•￿•nI boknp 4 sp•crfK bJw•l of ¢•ndOon• oroulput to bo pft)vbJ•d. grnnls arn •nty rncogntsed kn Iho SOFA Iho rvr•iry#t of Ihe grant proYhJ8d Ihe spe¢ifvd oroutput. Ihoro •tt4¢hbip kn lh• grnni th•¢ •n•bl•i th• 4Jonoi ¢h•rNy tts •¥obJ lh• e¥Jhthnl. a Ixblty lor lh• ful fvndkng Ob￿•t￿n rr•Jw bè Or4nts py•W• wlthoul R•dwd•n¢y The chty rr•¢J• no fvdundancy piyn¥nts th• r•whg p•rk)d. D•f•rr•d lThewth•

IMt•￿I l•rn ol dol•rnd kncoff• b••Th th• aemunls. Cr•dtto Th• ha• •rv ry••8Urtd al setV•m8nt ¥rnunt8 •ny trad• A r6 ry•1u￿d on r•¢oonKvn •1 hfj&totsl and th•n BUb￿l￿ent￿ ai Ihè b•il •8thMt• of Ihe rnqu¥od lo wllll th• obly¥th)n ai Ihè r•pDrthg date Th• thartty a¢¢OUnlJ for b•8 ffiancl on h)thl rnrx)anlknn al p•r parngrnph B••l¢ Ilnnel•l In•lmrn•rbts 11.7 FRST02 SOIIP. SJb8•ou•nt rr0￿1•￿￿rtl h as ￿¢pa￿9r￿phS 11.17 10 11.19. FRS102 SORP. 2.3 ASSETS Tnglbl• nx•d •¥••ts for LM• by ¢hdty Th•8e am copttal8•d RT Ih•y c4n bè lor Ih•n on• ￿•r, And ¢08t at l&a4i £250. Tgn9 fryod a￿13 are ￿a￿r•d •1 ¢061 •cwrwlai•d d•prndalknn •fid ony C•pr•tiai)n b pw¥KJed •1 rat•8 cakuiql•4J 10 olt the e4t of Iho fixed aii•. l•$• the 081n•t￿ r•shYuil vJhJ•. ov•rlher•xp•d•d usohjl on th• fo)thg ba￿$.. - Land an¢ BuhJkngs- 2% Strayhl Im• - Plant ond equpm2nt- 20% RtrdU￿g B•L9nt• - Volor Vfyhks. 20% Reduthg 8olan£ 8tock• •nd work progr••• Stocke ol non)st or nat G¢x>d8 or8&r￿S ptowwjed a¥ p8rt 01 a cth41it8b￿ aclNty ar• al net vahje bo8&d on Ihe poleThtiBI pnvwjtrd by of stor Woth kn progftsj * ¥abJed ai wst any fores••ab12 kms that is Ihety to ocwroTh thg c4)ntrad. Cbtorn (mckJdin9 trade d&blor8 and l)an5 r¥rNabknl artr rnasured on ￿￿•31 rnCDBnitlon al S8ttknrnBnl ON#Juni aftfrr any Irade orarnuni advancod by th8 chanty. Sub864unty, Ihay arv rr8¥urnd al Ihe cash orolherconsKlèr3thJn oxpectfyd lo be rtrwed.

Joction C Note 3 AnaJysJ8 of knc¢>m• •nd l•p•deB: 16 17 Gbl 187 are kn •Listc•thAh) •wvt•& OlhBr T4X•l 211.056 2X.925 h•ttabl• *¢tlvltJ••: 187 012 Tolal 187 012 Othtrtr4¢lno a¢tl¥ltt••.' 0lh•r ftTrlialJ C•ntre Hir• 78998 31 otr T•tsl 110m lor•si Othw To 8•p•r4t• ollth¢om•'. T• hw. on ¢hwtty'• u 01 T•tsl YOTAL W4COIIE

Note% to the. accounis Note 4 Anoky•ls ol XPe￿I￿• Thhy• L••t ymr Antysts dltur• On r41th lund8: Incurred wekwj doryations Incurred ts•okig c Ir￿Urred prfjnli Opw81ry mèmbersh¥ i¢hom•s SOCk91 btt•ri88 T1 ftr 84ng fiJnth•ismg •v•nts Fudrahtrw agen Operthg chwfy s Opwakng • trad￿ cemparty undwtakkng trad￿ 8Cfvty 17 thfertkng. markethwJ, dr•clrr•l and Stsrt up c¢xits h¢urred n gww•lr¥ nw lourc•￿tt￿Ur0 I￿¢4￿• 081ab8¥ d•¥•kn￿t Othor tradkng Inv••lmont rnan&awMnt¢Mts'. Poilfoyo man m•nl co8ts Coat doblankng Lnv•slnxtht 0¢fvk• fvw••knent•thrdnhlr•tknn e¢•ts IntelocbJ pr¢pwty ¢08t R•nt cthctljn, SYQF•ty r•ws and t•n1￿Ch4 Total •xp•ndttur• on fvnd 42 EYp•ndlturn On ¢hrtl•bl• ¢tlvltl••'. W¢go8 •tr4eB •xpw8•8 175461 )394 Tot*1 •xp•ndltum on £hwlt4bK• 8• ar•t• Il•m af 13 Total 4r3 Oth•r 10 8.476 T12 oirfce coats Purchase Intère81 Total •th•r￿pend￿￿ TOTAL E￿ND[rUftE 514311 37 13

Section C Notos to the accounts Iconll Not• S Pald omploye•s Pl••M eompl•t• thls not• If th• Charttyhas any emplo 5.1 Staff Co#1 Thh y••r La•t yoar Salarfm Ind wag•• Soclal ••¢urlty cost• P•n#lon co¥t¥ {defln•d contrfbutlon xh•m•l Oth•r •mploy•• bon•fft• 213,824 6,985 166,582 8,881 To¢•1 stall co•¢• Th1 y•ar: Ple•$• gfv• d•t•lls of eh• numb•rof wnpk)y••¥ whou tot•1 wnploy•• bM•ffts (•x¢ludlng •mploy•rp•nslon ¢osts) 1811 wlthln M¢h band of £I0.OLIO fn>m £60.LW upw•rds. 11 th•r• •rn no $u¢h tr•nMcth)n4. pl••s• •ntw'tm•' In th• boxprovld•d. No •mploy••• r•c•Sv•d •mploy•• b•n•ffts l•xcludlng •mpl¢ p•n•lon co•t•l for th• r•portlng p•rlod of mov• th*n £60,000 Band Ntsmb•r ol •m lo Th1• y•ar La•t yur £60 000 to £69 999 £70 000 to £79 999 £80 000 to £89 999 £90 000 to £99 999 £fOO 000 to £109 999 5.2 Av•rag• h••d count In th• y• Th• part• of th• ¢harlty In whlch th• gmployws work Th1• y•ar Number L•st year Numb•r 11 11 Totsl 17 17

%tsciion C Notes lo the accounts Not• 6 Tngn)l• ftx•d •••ts &1 Colt ar￿1￿110n Oth•i a Ffjxtsw••. Totsl mD¢hkn•ry and mBt•r tA•hleh• At￿ clth•y•ar .194 47SN40 32.814 4,032 DI•￿9 Al•TrJ ollh• y•¥ 131.IX)J 4.032 573,640 1.2 ￿MEllI10Th and knylrnMnl• Al begknrtyoltro y¢•r D•pY•cWJh 18.328 112 18A40 A¢ end of th•y8ar 63,164 112 63.276 6J N•t book v•lu• Net v8bM 8t th• beghyoftr* y•or Not tx#Jk 4t th• y•w 67.844 3.920 510,3e4

Section C Notes tothe accounts leonll Noto 7 Stocks Th1$ y••r Last year Stock• Total 57 500.0 32 980.0 Nots8 D•btors and pr•paym•nts .1 An•tyl• of d•btorn This y Lut y•ar Trad• d•btorn Propym•nt• and •ccN•d Incom• Oth•r d•btor• Total 193.0 924.0 193.0 Not• 9 Cr•dltors and a¢crual• 9.1 Anaty•l8 of cr•dlt•r• Amount• f•lllng du• wlthln on? y•ar Th1• ymr L•st y••r Amount8 fAllSng du• aft•r moro than OTr• y•ar Th1# y•ar Lut year A¢cru•l• for grant• p•y•bl• Bank lon• •nd overdrnft# Trad• crndltorn Paym•nt r•c•lv•d on account lor contrnct• or p•rfomianctrr•lat•d grnnts Accrual• and d•ferrgd Incom• Taxatlon and Soclal socurlty Oth•r ¢redltor¥ 3,675 Tot•1 48.138 22.947, Not• 10 Cash at bank and In hand Thls y•ar L•st year Short t•mi d•posMs Cash at bank and on hand Other Total 212.067

CHARITY COMMISSION FOR ENGLAND AND WALES Ind•pendent examiners report on the acc¢)unts Sc.ciion A m•mtm ol On let￿1￿￿￿th￿ y•w &112112 Of any) I toth•lrpJot•ts rny ofll Llthe abthp th•iity fthfr Tirf) ￿the R••w•lblllll•• th• ¢h•ilty tru￿ 5vJ •re IDr tt olth• l ol ry dth• a¢(￿nts ¢4Jt undar sethn 145 rfth• 2011 TrJ my 0x0m1n￿OTh. I 1tt4k￿ 1445Xbl dth• Ind•p•n¢l•nt £260.￿1 w11￿￿11 to •xAmlMe• ¥t•tsm￿ Ihe •Mrnth•lkn by bng • qu•¥￿ cgjrro to my •tt•nkn Icthr dlKkx•d b•ky'l kn t£￿n￿an )th th •x4mknAttcn me c¥us8 that In, 4rny m•twi•l olthoArtLY aCC￿nI• dbJ ￿ acrryd aGr￿￿nI￿g r•rxrt6', or (ACt￿nts 8nd 2008 Ihan any wuwn•nt th•t th• •cixJJnl• gw ¥ and la￿ ¥*w I￿t • N•m•: qUdlfieatlon(•l or body vt any): October2018

Address: Section B Disclosure Only complete rf the examiner needs to highlight matters of conc8m (see CC32, Independent examination of tharity accounts: directions and guidance for examiners). Give hèro details of any Items thal the examln•r wlshes lo dlsclose. IER October 2018