2024-04-30-accounts - Cranbrook Sports Club

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

Trustees’ Annual Report for the period

From 1 May 2023 Period start date To 30 April 2024 Period end date

Charity name: Cranbrook Sports Club

Charity registration number: 1172923

Objectives and Activities

	SORP reference
Summary of the purposes of the charity as set out in its governing document	Para 1.17	To promote community participation in healthy recreation by providing facilities for playing rugby union football and other sports. To provide facilities for sport, recreation and other leisure time activities in the interests of social welfare and improving quality of life for the public at large and other groups that have need for such facilities. To advance the education of children and young persons as the Directors think fit.
Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts.	Para 1.17 and 1.19	Rugby Union football is played from September to April. There are a number of teams playing at Senior, Junior and Mini level. The Club also has a Ladies team, which has had a mixed year but more importantly has had fun. During the summer Cricket is played from April to September. The Clubhouse provides facilities for the wider Community, eg providing a venue for the local Slimming World group. It is able to host training events to support its activities, eg First Aid and Safeguarding courses. The Cranbrook Men’s Shed is based at the clubhouse and has continued to grow as a service. A comment from one of the Men’s Shed members: ‘it’s been a life saver’ The Club is working to increase the activities available. In February 2024, and in partnership with Highgate Hawkhurst WI, we launched Ladies Walking rugby, which has seen 15 ladies

		atending, learning how to play and of course, enjoying cofee and cake aferwards. Most of the ladies had never been in a rugby club before, so this is a great RFU initatve for us to be part of, and thanks must go to Rachel Fagg, as Chair of the WI for her commitment to the walking rugby, as well as thanks to Tim Fagg, our President, for coaching the sessions. This year has benefted from a big injecton from s106 monies thanks to the hard work of certain club members and that has enabled us to invest in new machinery and major ground improvements
Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit	Para 1.18	The Trustees have regard to the guidance issued by the Charity Commission on public benefit.

Additional information (optional) You may choose to include further statements where relevant about:

	SORP reference
Policy on grant making	Para 1.38	N/A
Policy on social investment including program related investment	Para 1.38	N/A
Contribution made by volunteers	Para 1.38	The Club employs a Director of Rugby and a Club Steward on a part-time basis. There are some paid weekend bar/kitchen sessional workers. Other than that, the Club is run entirely by volunteers, both in relation to sporting activities, managing the Clubhouse and Grounds, administration/governance and for additional help in the bar and kitchen as needed. Ground and clubhouse maintenance are carried out by volunteers although contractors are brought in as required for more substantial works. The volunteer support from everyone during the season has been considerable. Without Club volunteers, events would not have been the successes that they have been. Lunches and events raised approx £13,200 during the year.

Six lunches were held, all well attended. The Christmas lunch had over 170 people enjoying the festivities None of the clubs’ successes would be possible without every single one of the club volunteers, be it coaches, first aiders, team managers, helpers in the kitchen or bar, the grounds team, physios, but also to the club committee and the Club Steward. In relation to cricket, summer 2023 saw over 75 Other children, aged 5 to 13, enjoying Sunday soft and hard ball cricket training. Three cricket camps were held at the club and cricket tournaments were attended by the various age groups. The U13 boys had a great season, culminating in them winning the Weald of Kent Cup Final by eight wickets. The planning permission for the new clubhouse will be submitted to Tunbridge Wells Borough Council in June 2024. The launch of the club’s vision and plans for the new clubhouse were well received at the end of season lunch, and to club members that were not at the lunch in the following weeks. Fundraising is key, which must be a whole club effort and the Clubhouse Development team will be coordinating this to start in earnest as soon as the planning decision is received. This new building will not only have a massive impact on how we are able to run as a club, but also to the Cranbrook town community - it must be seen as a community asset moving forward. Numbers attending the senior men’s touch and pre- season training last summer were good, and this continued to be the case throughout the season on both Tuesday and Thursday nights. Recruitment went well, and it was great to see a good number of players returning to the club following the end of their Uni studies. Despite the good numbers at training, Saturday availability due to work and family commitments was a challenge and unfortunately it was decided to withdraw the Nomads from their league and to concentrate on friendly matches for the remainder of the season. Following a brilliant win over Crowborough in the last match of the season, the 1XV finished the season in 10[th] place in the Counties 1 Kent league. The Nomads also finished the season in style with a very

impressive win at home against Gillingham Anchorians and are looking forward to playing their rugby in the Kent A Rural league in September. The last 3 weeks have seen over 60 seniors, colts and older juniors at each of the summer touch sessions, with a few new faces too. Despite the mixed results for the men this season, we must congratulate the men’s captains Hamish Gillanders, Fabian Rimmer, Josh Parkes and Elliot Barbour for the great role models they have been this season to the young squad that we have, as well as to our Director of Rugby Chris Catt and the men’s coaches, Josh Pankhurst, Matt Franklin and Toby Freeman. The ladies also had good numbers at pre- season last summer, but it was soon apparent that the league commitments and standard was going to be a step too far for the squad, which had quite a few new players to the game. It was therefore agreed to withdraw from the league and join forces with Maidstone ladies, who were also struggling. This was a good arrangement that allowed our ladies to play in a lower league and gain a lot of valuable match experience. The ladies held a RFU Inner Warrior recruitment event and have gained a number of new players across the last 6 months and are looking forward to re- entering the RFU leagues in September as a Cranbrook Ladies team. The ladies enjoyed a tour to Barcelona in September, bringing home the silverware for the second year in a row. A massive thanks and congratulations must go to Lyndsey and Nigel Posey, Des Amanono and captain Shanie Watson for their continued hard work and drive with the ladies section. The Falcons (Colts) section has continued to go from strength to strength, with the new “Jaeger Log” up for grabs during friendly matches with opposition clubs, and have won most matches and only suffered one heavy defeat. Numbers have been good across the whole season, and the boys seem to appreciate being treated as a greater part of the club, with mid-week training, playing on Sands and social media team selection all contributing to that. The Juniors had a great season with 30 friendly matches played, as well as the competitive games in the Kent Waterfall, League and 7s competitions. Match results across the age

groups have been very encouraging, and show what talent there is amongst the squads. Numbers have been good at all age groups, with new players recruited even at the end of the season. The U14s and U15s both had very enjoyable and successfully tours towards the end of the season. The minis have seen also seen good numbers, again with new children turning up for training in the last few weeks of the season. They also had a good mix of joint training session with other clubs, as well as attending festivals throughout the year, culminating with the Kent Age Group Festivals, where all reports back were very positive. Father Christmas made an appearance at the Christmas Party (he must change his boots next year!!), and the Fergy Gask Cup inter age group tournament was not only a great success but saw the Minis raising over £600 in memory of Fergy, which was donated to the Armed Forces charity. The Minis’ end of season tour to Leicester was enjoyed by all of the youngest members, and maybe the not so young members

The junior girls continue to play as affiliated teams with TJ’s and Tunbridge Wells, seeing these joint club teams have good successes across the season, with the U14s being crowned Kent champions, and the U16 Weald Warriors team winning the 7s Kent plate competition.

Achievements and Performance

Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.	SORP reference Para 1.20	As at 30 April 2024 the Club had 353 paid subscriptions, comprising Senior Players, Families, Social, Students and Cricket. Both the Rugby and Cricket Clubs have played matches throughout the respective seasons, encouraging sporting activity and better physical and mental at all age groups. The club has contributed to the Cranbrook and wider community as a venue for sport and venue for community groups.

Additional information (optional)

You may choose to include further statements where relevant about:

Achievements against objectives set	Para 1.41
Performance of fundraising activities against objectives set	Para 1.41	.
Investment performance against objectives	Para 1.41
Other

Financial Review

Financial Review
Review of the charity’s financial position at the end of the period	Para 1.21
Statement explaining the policy for holding reserves stating why they are held	Para 1.22
Amount of reserves held	Para 1.22
Reasons for holding zero reserves	Para 1.22
Details of fund materially in deficit	Para 1.24

Explanation of any Para 1.23 uncertainties about the charity continuing as a going concern

Additional information (optional)

Additional information (optional)	Additional information (optional)	Additional information (optional)	Additional information (optional)
You may choose to include further statements where relevant about:
The charity’s principal sources of funds (including any fundraising)	Para 1.47	The Clubs funds co sources, some of whi the trading company: Subscriptions Sponsorship Donations Fundraising Food and bar sales Social events, eg Club Comedy Club Hire of the clubhouse	me from the following ch are gift-aided from lunches
Investment policy and objectives including any social investment policy adopted	Para 1.46

Additional information (optional)	Additional information (optional)	Additional information (optional)	Additional information (optional)
You may choose to include further statements where relevant about:
The charity’s principal sources of funds (including any fundraising)	Para 1.47	The Clubs funds co sources, some of whi the trading company: Subscriptions Sponsorship Donations Fundraising Food and bar sales Social events, eg Club Comedy Club Hire of the clubhouse	me from the following ch are gift-aided from lunches
Investment policy and objectives including any social investment policy adopted	Para 1.46

A description of the principal risks facing the charity	Para 1.46	The Clubhouse premises remain a principal risk as they need replacement as a matter of urgency. Planning permission for the new premises has been obtained. Some funding is in place and fundraising is taking place.
Other

Structure, Governance and Management

Description of charity’s trusts:
Type of governing document (trust deed, royal charter)	Para 1.25	Articles of Association
How is the charity constituted? (e.g unincorporated association, CIO)	Para 1.25	Private Charitable Company Limited by Guarantee
Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees	Para 1.25	Any person may be appointed as Director who is permitted by law, by ordinary resolution or by a resolution of the Directors. The current Trustees are committed to Cranbrook Sports Club and its activities

and to providing a wider community asset.

Additional information (optional) You may choose to include further statements where relevant about:	Additional information (optional) You may choose to include further statements where relevant about:	Additional information (optional) You may choose to include further statements where relevant about:	Additional information (optional) You may choose to include further statements where relevant about:
Policies and procedures adopted for the induction and training of trustees	Para 1.51
The charity’s organisational structure and any wider network with which the charity works	Para 1.51
Relationship with any related parties	Para 1.51
Other

Additional information (optional) You may choose to include further statements where relevant about:	Additional information (optional) You may choose to include further statements where relevant about:	Additional information (optional) You may choose to include further statements where relevant about:	Additional information (optional) You may choose to include further statements where relevant about:
Policies and procedures adopted for the induction and training of trustees	Para 1.51
The charity’s organisational structure and any wider network with which the charity works	Para 1.51
Relationship with any related parties	Para 1.51
Other

Reference and Administrative details

Charity name	Cranbrook Sports Club
Other name the charity uses
Registered charitynumber	1172923
Charity’s principal address	Tomlin Ground Angley Road Cranbrook Kent TN17 2PN

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)
	Caroline Cannar	Director/Hon Secretary
	Tim Fagg	Director
	Peter Jovanović	Director

– Corporate trustees names of the directors at the date the report was approved

Director name

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

Funds held as custodian trustees on behalf of others

Description of the assets held in this capacity

Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects

Details of arrangements for safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of Name Address adviser

Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Declarations

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

Signed on behalf of the charity’s trustees

Signature(s) ~~Gate|~~ Full name(s) Caroline Elizabeth Cannar ~~ee~~ Position (eg Secretary, Hon Secretary Chair, etc) ~~ee~~ Date 20 February 2024 ~~PF~~

Registered number: 10310946

CRANBROOK SPORTS CLUB DIRECTORS' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024

Ditton Accounting

Cranbrook Sports Club Contents

	Page
Company Information	1
Directors' Report	2
Accountant's Report	3
Profit and Loss Account	4
Balance Sheet	5
Notes to the Financial Statements	6—7
The following pages do not form part of the statutory accounts:
Trading Profit and Loss Account	8—9

Cranbrook Sports Club Company Information For The Year Ended 30 April 2024

Directors	Mr Tim Fagg
	Mrs Caroline Cannar
	Mr Peter Jovanovic
	Mr Peter Jovanovic
Secretary	Mrs Caroline Cannar
Company Number	10310946
Registered Office	Tomlin Ground
	Angley Road
	Cranbrook
	Kent
	TN17 2PN
Business	Tomlin Ground
	Angley Road
	Cranbrook
	Kent
	TN17 2PN
Accountants	Ditton Accounting
	C/O Nick Ditton Ltd Suite 4, 1st Floor Unit 2
	Crown Yard
	Goudhurst
	Kent
	TN17 2QZ

Page 1

Cranbrook Sports Club Company No. 10310946 Directors' Report For The Year Ended 30 April 2024

The directors present their report and the financial statements for the year ended 30 April 2024.

Directors

The directors who held office during the year were as follows:

Mr Tim Fagg

Mrs Caroline Cannar

Mr Peter Jovanovic

Statement of Directors' Responsibilities

The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the directors are required to:

select suitable accounting policies and then apply them consistently;
make judgments and accounting estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Small Company Rules

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

On behalf of the board

Mrs Caroline Cannar

Director

28/01/2025

Page 2

Cranbrook Sports Club Accountant's Report For The Year Ended 30 April 2024

Report to the directors on the preparation of the unaudited statutory accounts of Cranbrook Sports Club for the year ended 30 April 2024

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Cranbrook Sports Club for the year ended 30 April 2024 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records and from information and explanations you have given to us.

As a practising member of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.

This report is made solely to the directors of Cranbrook Sports Club, as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Cranbrook Sports Club and state those matters that we have agreed to state to the directors of Cranbrook Sports Club, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cranbrook Sports Club and its directors, as a body, for our work or for this report.

It is your duty to ensure that Cranbrook Sports Club has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Cranbrook Sports Club. You consider that Cranbrook Sports Club is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Cranbrook Sports Club. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Signed

28/01/2025

Ditton Accounting C/O Nick Ditton Ltd Suite 4, 1st Floor Unit 2 Crown Yard Goudhurst Kent TN17 2QZ

Page 3

Cranbrook Sports Club Profit and Loss Account For The Year Ended 30 April 2024

Notes TURNOVER Cost of sales GROSS PROFIT Administrative expenses OPERATING PROFIT Other interest receivable and similar income Interest payable and similar charges PROFIT FOR THE FINANCIAL YEAR	2024 £ 226,281 (41,939) 184,342 (67,456) 116,886 2,241 (11,559) 107,568	2023 £ 119,451 (39,649)
		79,802 (58,770)
		21,032 517 (4,567)
		16,982

The notes on pages 6 to 7 form part of these financial statements.

Page 4

Cranbrook Sports Club Balance Sheet As At 30 April 2024

2024 £ £ 55,453 55,453 66,910 230,463 297,373 (2,817) 294,556 350,009 350,009 350,009 350,009	2024 £ £ 55,453 55,453 66,910 230,463 297,373 (2,817) 294,556 350,009 350,009 350,009 350,009	2023 £ £ 38,219 38,219 73,529 142,904 216,433 (12,211) 204,222 242,441 242,441 242,441 242,441	2023 £ £ 38,219 38,219 73,529 142,904 216,433 (12,211) 204,222 242,441 242,441 242,441 242,441
	55,453 294,556		38,219 204,222
297,373 (2,817)		216,433 (12,211)

	350,009		242,441
	350,009		242,441
	350,009		242,441
	350,009		242,441

For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

On behalf of the board

Mrs Caroline Cannar

Director

28/01/2025

The notes on pages 6 to 7 form part of these financial statements.

Page 5

Cranbrook Sports Club Notes to the Financial Statements For The Year Ended 30 April 2024

1. General Information

Cranbrook Sports Club is a private company, limited by shares, incorporated in England & Wales, registered number 10310946. The registered office is Tomlin Ground, Angley Road, Cranbrook, Kent, TN17 2PN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold over life of the asset Plant & Machinery 25% reducing balance Fixtures & Fittings 25% reducing balance

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2023: 1)

4. Tangible Assets

Land & Property

Leasehold £ 27,959 -	Plant & Machinery £ 30,784 26,398	Fixtures & Fittings £ 231 -	Total £ 58,974 26,398
27,959	57,182	231	85,372
- -	20,567 9,153	188 11	20,755 9,164
-	29,720	199	29,919
27,959	27,462	32	55,453
27,959	10,217	43	38,219

Page 6

Cranbrook Sports Club Notes to the Financial Statements (continued) For The Year Ended 30 April 2024

Debtors

. Debtors
Due within one year Trade debtors Other debtors VAT Amounts owed by associates . Creditors: Amounts Falling Due Within One Year Trade creditors VAT Other creditors	2024 £ 15,910 - - 51,000 66,910 2024 £ 852 1,965 - 2,817	2023 £ 6,069 15,140 1,320 51,000
		73,529
		2023 £ 10,128 - 2,083
		12,211

Creditors: Amounts Falling Due Within One Year

7. Share Capital

Page 7

Cranbrook Sports Club Trading Profit and Loss Account For The Year Ended 30 April 2024

2024 £ £ 28,375 51,929 16,871 11,230 117,876 226,281 960 10,471 18,659 3,732 4,306 3,811 (41,939) 184,342 15,199 - 1,366 - 11,945 (145) 1,623 4,287 3,151 2,635 9,910 492 3,412 7 438 332 313 35 2,000 427 863 9,153 11 2 (67,456) 116,886	2024 £ £ 28,375 51,929 16,871 11,230 117,876 226,281 960 10,471 18,659 3,732 4,306 3,811 (41,939) 184,342 15,199 - 1,366 - 11,945 (145) 1,623 4,287 3,151 2,635 9,910 492 3,412 7 438 332 313 35 2,000 427 863 9,153 11 2 (67,456) 116,886	2023 £ £ 45,330 56,406 7,545 9,170 1,000 119,451 1,008 11,462 19,849 3,566 877 2,887 (39,649) 79,802 14,027 2,195 1,448 867 10,306 - 1,623 4,028 2,358 3,648 5,986 391 1,920 - 2,750 828 344 35 570 476 683 3,406 15 866 (58,770) 21,032 ...CONTINUED
	226,281 (41,939)
15,199 - 1,366 - 11,945 (145) 1,623 4,287 3,151 2,635 9,910 492 3,412 7 438 332 313 35 2,000 427 863 9,153 11 2		14,027 2,195 1,448 867 10,306 - 1,623 4,028 2,358 3,648 5,986 391 1,920 - 2,750 828 344 35 570 476 683 3,406 15 866
	184,342 (67,456)

	116,886

Page 8

Cranbrook Sports Club Trading Profit and Loss Account (continued) For The Year Ended 30 April 2024

2,241	2,241 (11,559)	517	517 (4,567)
11,559		4,567

	107,568		16,982

Page 9

Independent Examiner's report to the

COMMITTEE MEMBERS OF CRANBROOK SPORTS CLUB Charity Number 1172923

I report on the accounts of the charity for the year ended 30 April 2024 which are set out on pages 4 to 9.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to:

• examine the accounts under section 145 of the 2011 Act

• follow the procedures laid down m the General Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act and

• state whether particular matters have come to my attention.

Basis of independent examiner's report

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records, it also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, no opinion is given as to whether the accounts present a "true and fair view" and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination no matter has come to my attention

1.Which gives me reasonable cause to believe that in any material respect the requirements

• to keep accounting records in accordance with section 130 of the 2011 Act and

• to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met; or

2.To which, In my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Andrea Breakspear Andrea Breakspear FMAAT FM1CB MCIPP Licensed Accountant AAT Licence No 5927

Hengistbury, Steeds Lane, Ashford, Kent TN261NQ