2024-09-30-accounts

VENTNOR FRIENDS OF WIGHT HORTICULTURE

REGISTERED CIO No. 1174571

Legal and Administration Information for the Year ended 30th September 2023

Trustees 2023/2024

Dr Peter Coleman Mrs Jennifer Parker Mrs Sally Peake

Mrs Valerie Pitts Mr Timothy Woodcock

Executive Committee

Val Pitts Chairman Peter Coleman Vice-Chairman Tim Wooodcock Hon Treasurer Jenny Parker Hon Secretary John Bagshawe Anne Hornett Membership and Events Sally Peake Events (to July 2024) Bridgette Sibbick Events Rosemary Stewart Communications to (July 2024) Ros Whistance Ventnorensis Jessica Lewis Webmaster and IT adviser President: Mike Fitt OBE, AHRHS

Independent Examiner: Roger E Sim

VENTNOR FRIENDS OF WIGHT HORTICULTURE

REGISTERED CIO No. 1174571

The Trustees’ Annual Report for the year ended September 30[th] 2024

The Trustees present their report along with the financial statements of the Society for the year ended 30th September 2024. The financial statements comply with the Charities Act 1993 and the Charities SORP 2005.

Structure, Governance and Management

Ventnor Friends of Wight Horticulture, until December 2024 known as Ventnor Botanic Garden Friends’ Society, is a Charitable Incorporated Organisation (Charity Number 1174751) established in September 2017 following the winding up of the previous body which was first established as a registered charity in 1996. As a membership organisation, the work of the Society is overseen by a Committee of Trustees with further elected and co-opted Committee members.

Ventnor Friends of Wight Horticulture is an affiliated member of The Royal Horticultural Society, the national garden charity for Great Britain.

Achievements and Performance

From October 2023 to September 2024 we continued to support Ventnor Botanic Garden with a large donation to VBG CIC to cover the cost of the part-time employment of a skilled trainer/mentor to facilitate the support of Volunteers within the Garden, and who contributed to the work of the Garden in many other ways until her retirement in May 2024. The Friends’ Society received no appropriate application this year from VBG CIC for the purchase of trees and shrubs or other financial assistance.

A small volunteer task force of members continues to assist Ventnor Town Council with the ongoing maintenance of flower beds at the entrance to their Council office building. This enhances the public’s enjoyment of that area and also serves to raise awareness of the Charity. Fund raising activities included several plant sales, soup lunches and donations at walks and talks. We are very grateful for the large input of time by all those Members that makes these events possible.

Two issues of Ventnorensis, our highly-valued, colourful and informative magazine for members, were produced. The re-designed website continued to be a promotional tool for the Society, along with regular e-mails for members.

Consideration of the requirements of the General Data Protection Regulations (GDPR) has been reviewed to ensure compliance and a review of Governance continued.

We subscribed to a number of Botanical and Horticultural Societies on behalf of VBG and donated their Journals to the Curator and his team. In addition we funded an achievement award for a horticultural student at the Isle of Wight College. Friends’ activities continued to support and encourage retention of the Garden volunteers.

Additional activities, which are part of our educational objects in addition to being fund-raising events, were organised for the benefit of members and were also open to members of the public. These included another very successful lecture cycle under the title ‘Café Botanique’, several Botany Club walks and a well-supported coach trip to West Dean Gardens.

Throughout the year we were engaged in a drawn-out exchange of letters with solicitors representing Ventnor Botanic Garden CIC which started with a pre-action letter in October 2023 alleging intellectual property rights over the words ‘Ventnor Botanic Garden’ and with demands to remove them from our name. We were supported by excellent legal advice from an IP specialist on a pro bono basis in countering the claims and denying various allegations against us. It became clear, however, that the CIC was unwilling to engage in meaningful negotiation through mediation. In the hope of deterring the CIC from pursuing further action and in order to re-focus on positive charitable activities, we proposed a change of name and amendments to the constitution to enable us to carry out our objects more widely on the Isle of Wight. The situation was explained fully to members at the AGM held in July 2024 and by letter thereafter. A new name was agreed with Members’ participation and we began the process of making the changes, following required procedures and with the Charity Commission’s prior agreement.

Val Pitts

Chairman

On behalf of the Trustees June 24[th] 2025

CHARITY COMMISSION FOR ENGLAND AND WALES Ventnor BotsniG Garden Friends Society CIO Charity No. 1174751 Accounts for the period eno dale Period start date 0111012023 3010912024 Section A Statement of financial activities Restrlcted income funds Recommonded categorles by actlvlty Unrestrlcted Prior year funds Total funds Incoming resources (Note 3) Incomè and ondowments from: Donaiions al￿ legacies Charitable activitvès Other Irling acliwtss Inveslrnents 7.629 120 7,749 10,510 6,680 793 6,680 1,019 6,031 786 226 Separate material rt8m of Income Total Resources expended (Note 4) EXpendI￿r$ on: Raising fvnds charitab￿ adivthes 6,429 14.315 6,429 14,315 4,387 10,870 Sèpafate material item ofexpenst Other 2.506 2.506 2,761 rotal Net incomellexpenditure) before investment galnslllosses (8.148) 346 (7,802) 1691) Nel gainslllosse51 on investrnents Net incomellexpendlture) Extraordinary Items Transfers between funds Other recognised gain31(losses): (8,148) 346 (7,802) (6911 Gains and losses on I￿alUat￿n ol fixed assets for thè ¢hanty'6 [￿ Olhgr gainsll1056¢sI Net movement in funds (8,148) 346 {7,802} 1691) Reconclliation of funds." Tolal fvnds brought lO￿ard ,461 13,913 (22,548) {3 ,3501 21,857) Total funds carrled forward

Section 8 Balance sheet Unr••tJkl•d Incom• Totsl thli Tot•1 la•t Fixed assets Intangibl• a35•1• Tanglble •$s•ts Herflage a•s•ts In¥￿tments Total ffxed assets Current assets Stock• D•btor• Invèslmants Cash at bank and In hand INot• 81 Tot•1 cuffent assets 33 5,493 (Not• 6) 337 337 Creditorn: amounts falllng du• within on• year INot• 7) 828 828 2,580 N•t ¢urnnt •u•W{Il•bllltl•sJ Total assets less cumt Il•bllllles Credltor¥: •mounts l•lllng du• •ft•r ono year INot• 7) Provlslon• for Ilabllftles Tot•1 n•t as$•ts or Ilabllltles Funds of the Charity 46.974 20.086 67,060 77,864 Endowrnont funds Restricted incom• fund*11401• 9) Unro•trict•d fund• {Not• 9) Rovaluallon r•s•N• 20.086 24.987 52.877 46,974 46.974 Total lunds Date of pproval d(Ym Synature Print Name T.v4 rf,vJ 12.6 CC17a IEx¢•ll 221C612025

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with:

the Statement of Recommended Practice: Accounting and Reporting by Charities ✓ preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 the Financial Reporting Standard applicable in the United Kingdom and Republic of • and with* ✓ Ireland (FRS 102)

• and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.*

• -Tick as appropriate

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support the conclusion that the charity is a going concern;

Not applicable

Disclosure of any uncertainties that make the going concern assumption doubtful;

Not applicable

Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

Not applicable

1.3 Change of accounting policy

The accounts present a true and fair view and the accounting policies adopted are those outlined in note 2.

Yes ✓ * -Tick as appropriate No

Please disclose:

(i) the nature of the change in accounting policy;	Not applicable
(ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and	Not applicable
(iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP.	Not applicable

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).

✓	* -Tick as appropriate

1.5 Material prior year errors

No material prior year errors have been identified in the reporting period (3.47 FRS 102 SORP).

✓	* -Tick as appropriate

Secton C Notes to the accounts (cont)	Secton C Notes to the accounts (cont)	Secton C Notes to the accounts (cont)	Secton C Notes to the accounts (cont)	Secton C Notes to the accounts (cont)
Note 2 Accountng policies
2.1 INCOME
This standard list of accountng policies has been applied by the charity except for those tcked "No" or "N/a". Where a diferent or additonal policy has been adopted then this is detailed in the box below.
Recogniton of income	These are included in the Statement of Financial Actvites (SoFA) when:
	· the charitybecomes enttled to the resources;
	· it is more likely than not that the trustees will receive the resources; and the monetary value can be measured with sufcient reliability.				Yes ✓	No	N/a
Ofsetng	There has been no ofsetng of assets and liabilites, or income and expenses, unless required or permited by the FRS 102 SORP or FRS 102.				Yes	No	N/a
					✓
Grants and donatons	Grants and donatons are only included in the SoFA when the general income recogniton criteria are met (5.10 to 5.12 FRS102 SORP).				Yes	No	N/a
					✓
	In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specifed goods or services as enttlement to the grant only occurs when the performance related conditons are met (5.16 FRS 102 SORP).				Yes	No	N/a
					✓
Legacies	Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufcient assets in the estate and any conditons atached to the legacy are either within the control of the charityor have been met.				Yes	No	N/a
					✓
Government grants	The charity has received government grants in the reportng period				Yes	No	N/a
							✓
Tax reclaims on donatons and gifs	Gif Aid receivable is included in income when there is a valid declaraton from the donor. Any Gif Aid amount recovered on a donaton is considered to be part of that gif and is treated as an additon to the same fund as the inital donaton unless the donor or the terms of the appeal have specifed otherwise.				Yes	No	N/a
					✓
Contractual income and performance relatedgrants	This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditons.				Yes	No	N/a
					✓
Donated goods	Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractcal to do so.				Yes	No	N/a
					✓
	The cost of any stock of goods donated for distributon to benefciaries is deemed to be the fair value of those gifs at the tme of their receipt and they are recognised on receipt. In the reportng period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distributon.				Yes	No	N/a
							✓
	Donated goods for resale are measured at fair value on inital recogniton, which is the expected proceeds from sale less the				Yes	No	N/a

	expected costs of sale, and recognised in 'Income from other trading actvites' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading actvites' and the proceeds from sale are also recognised as 'Income from other trading actvites'.				✓
	Goods donated for on-going use by the charity are recognised as tangible fxed assets and included in the SoFA as incoming resources when receivable.		Yes	No	N/a
					✓
	Gifs in kind for use by the charity are included in the SoFA as income from donatons when receivable.		Yes	No	N/a
					✓
Donated services and facilites	Donated services and facilites are included in the SOFA when received at the value of the gif to the charity provided the value of thegif can be measured reliably.		Yes	No	N/a
					✓
	Donated services and facilites that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA.		Yes	No	N/a
					✓
Support costs	The charity has incurred expenditure on support costs.		Yes	No	N/a
			✓
Volunteer help	The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.		Yes	No	N/a
			✓
Income from interest, royaltes and dividends	This is included in the accounts when receipt is probable and the amount receivable can be measured reliably.		Yes	No	N/a
			✓
Income from membership subscriptons	Membership subscriptons received in the nature of a gif are recognised in Donatons and Legacies.		Yes	No	N/a
			✓
	Membership subscriptons which gives a member the right to buy services or other benefts are recognised as income earned from the provision of goods and services as income from charitable actvites.		Yes	No	N/a
					✓
Setlement of insurance claims	Insurance claims are only included in the SoFA when the general income recogniton criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA.		Yes	No	N/a
					✓
Investment gains and losses	This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resultng from revaluing investments to market value at the end of the year.		Yes	No	N/a
					✓
2.2 EXPENDITURE AND LIABILITIES
Liability recogniton	Liabilites are recognised where it is more likely than not that there is a legal or constructve obligaton commitng the charity to pay out resources and the amount of the obligaton can be measured with reasonable certainty.		Yes	No	N/a
			✓
Governance and support costs	Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulaton andgoodpractce.		Yes	No	N/a
				✓
			Yes	No	N/a

	Support costs include central functons and have been allocated to actvity cost categories on a basis consistent with the use of resources, eg allocatng property costs by foor areas, or per capita, staf costs by the tme spent and other costs by their usage.	Support costs include central functons and have been allocated to actvity cost categories on a basis consistent with the use of resources, eg allocatng property costs by foor areas, or per capita, staf costs by the tme spent and other costs by their usage.	Support costs include central functons and have been allocated to actvity cost categories on a basis consistent with the use of resources, eg allocatng property costs by foor areas, or per capita, staf costs by the tme spent and other costs by their usage.			✓
Grants with performance conditons	Where the charity gives a grant with conditons for its payment being a specifc level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant hasprovided the specifed service or output.				Yes	No	N/a
							✓
Grants payable without performance conditons	Where there are no conditons ataching to the grant that enables the donor charity to realistcally avoid the commitment, a liability for the full funding obligaton must be recognised.				Yes	No	N/a
							✓
Redundancy cost	The charity made no redundancy payments during the reportng period.				Yes	No	N/a
							✓
Deferred income	No material item of deferred income has been included in the accounts.				Yes	No	N/a
							✓
Creditors	The charity has creditors which are measured at setlement amounts less any trade discounts				Yes	No	N/a
					✓
Provisions for liabilites	A liability is measured on recogniton at its historical cost and then subsequently measured at the best estmate of the amount required to setle the obligaton at the reportngdate				Yes	No	N/a
					✓
Basic fnancial instruments	The charity accounts for basic fnancial instruments on inital recogniton as per paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP.				Yes	No	N/a
							✓
2.3 ASSETS
Tangible fxed assets for use by charity	These are capitalised if they can be used for more than one year,and cost at least £1000
	They are valued at cost.				Yes	No	N/a
					✓
	The depreciaton rates and methods used are disclosed in note 9.2.
Intangible fxed assets	The charity has intangible fxed assets, that is, non-monetary assets that do not have physical substance but are identfable and are controlled by the charity through custody or legal rights. The amortsaton rates and methods used are disclosed in note 9.5				Yes	No	N/a
							✓
	They are valued at cost.				Yes	No	N/a
							✓
Heritage assets	The charity has heritage assets, that is, non-monetary assets with historic, artstc, scientfc, technological, geophysical or environmental qualites that are held and maintained principally for their contributon to knowledge and culture. These have no cost as they were donated and so are not depreciated.				Yes	No	N/a
							✓
					Yes	No	N/a
	They are valued at cost.						✓
Investments					Yes	No	N/a

	Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initally at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment.	Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initally at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment.	Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initally at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment.				✓
	Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments				Yes	No	N/a
							✓
Stocks and work in progress	Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable value.				Yes	No	N/a
							✓
	Goods or services provided as part of a charitable actvity are measured at net realisable value based on the service potental provided byitems of stock.				Yes	No	N/a
					✓
	Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.				Yes	No	N/a
							✓
Debtors	Debtors (including trade debtors and loans receivable) are measured on inital recogniton at setlement amount afer any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideraton expected to be received.				Yes	No	N/a
					✓
Current asset investments	The charity has investments which it holds for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity date of less than one year held for investment purposes rather than to meet short term cash commitments as theyfall due.				Yes	No	N/a
					✓
					Yes	No	N/a
	They are valued at fair value except where they qualify as basic fnancial instruments.				✓

Section C Notes to the accounts (cont)

Section C Notes to the accounts (cont)	Section C Notes to the accounts (cont)	Section C Notes to the accounts (cont)	Section C Notes to the accounts (cont)	Section C Notes to the accounts (cont)	Section C Notes to the accounts (cont)	Section C Notes to the accounts (cont)	Section C Notes to the accounts (cont)	Section C Notes to the accounts (cont)	Section C Notes to the accounts (cont)
Note 3	Analysis of income
	Analysis	Unrestricted funds	Restricted income funds		Total funds	Prioryear
					£	£
Donations and legacies:	Donations and gifts	1,594	120	-	1,714	4,310
	GiftAid	1,185	-	-	1,185	1,257
	Legacies	500	-	-	500	-
	General grants provided by government/other charities	-	-	-	-	-
	Membership subscriptions and sponsorships whichareinsubstance donations	4,350	-	-	4,350	4,943
	Donated goods,facilities and services	-	-	-	-	-
	Other		-	-	-	-
	Total	7,629	120	-	7,749	10,510
Charitable activities:		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-
Other trading activities:	CaféBotanique	1,366	-	-	1,366	2,043
	Thenford	2,105	-	-	2,105	-
	Other Fund-raisingEvents	1,266	-	-	1,266	3,708
	WestDean	1,086	-	-	1,086	-
	Advertsin Ventnorensis	35	-	-	35	280
	TheHead Gardener	822	-	-	822	-
	Total	6,680	-	-	6,680	6,031
Income from investments:	Interestincome	793	226	-	1,019	786
	Dividendincome	-	-	-	-	-
	Rentalandleasingincome	-	-	-	-	-
	Other	-	-	-	-	-
	Total	793	226	-	1,019	786
Separate material item of income:		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Total	-	-	-	-	-
Other:	Conversionofendowmentfundsintoincome	-	-	-	-	-
	Gain on disposal of a tangible fixed asset held forcharity's ownuse	-	-	-	-	-
	Gain on disposal of a programme related investment	-	-	-	-	-
	Royalties from the exploitation of intellectual propertyrights	-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-
TOTAL INCOME		15,102	346	-	15,448	17,327
Other information:
All income in the prior year was unrestricted except for: (please provide description and amounts)		Donations to Education Fund £120 and Gift Aid thereon £Nil.

Section C Notes to the accounts cont Nots4 Analysls of expendlturè ndB Ttrt•l fvrmls Pdory•ar Ana Incwred seekiNJ donal1￿8 Inrjmd seekirvj kgacies Exp•nditure on ralslng funds: InrJJred se￿[¥j grants opernb.ng mem￿• schemes and sooal tteries Stagiry fvndraisiry events 5,333 4.387 FLNlraY8ing agen OperatiTrJ tharity shGps OperatiTrJ a Iratlry comparry uTrJertakw nQn4hanlab￿ tradiThJ acli¥ity AthertLry￿9. matheb'rJ, dncl mal artl publi¢)ty styxce Offtrtu￿ Database oeve10pr￿nl costs Other tradiry athrt$ Investment management ¢osts'. Portfc4v) man ment Costs Co$1 ol obtaining in¥e$trnent advKe Investment admini8traltrJn costs InlellectU81 property licewrg Costs Rent CO1￿￿10n. property repan and mainlenance charge5 Legal & Prolesshxol fees 1,096 Totsl •xpendlturn on ralslng funds 6,429 6,429 4,387 Donatw 10 Garden 13.223 13.223 Website and computw Costs 811 Print, Post aThJ ststior 121 121 358 Education Supprrft Sub$criptKffjs Total •xp•ndlturn on ¢harTrlabl• a¢ti¥ltl•• 160 175 14.315 10,870 14,315 S•parate materi•l itsm ol •xp•Me Total Oth•r Venlnfftnsts- Edrtonal, PrnL Postage Bank char Public & Em Trustee & offi￿r$ Insurance Other Total other expenditur• 1.837 1.837 75 502 91 552 37 552 37 TOTAL EXPENDITURE 23.25Q 23.250 18,018 CC17a (Excell 221CW2025

Section C Notes to the accounts Note 5 Details of certain items of expendiiure S.1 Fees for gxamination of the accounts Thls year Last yur IndgPgnd•nt examlnef8 fees Assurance services other th•n audlt or Independent oxaminallon Tax advisory fges Other f995 paid to the Independent examinar Note 6 Debtors and prepayments Thls yoar Last year Prnpayments and accrued incorné Other debtorn 35 Totsl Noto 7 Creditors and accrual$ Amounts falllng due within one y•ar Thls year Last year Amounts falling due after morn than 0Tro year This year Last year Trade creditors Accruals and deferred in¢¢>mè Other crodltors 39 13 ,349 18 Tot•1 Note 8 Cash at bank and in hand Thls year Last ygar Short tèrni dèposlts Cash at bank and on hand Other Totsl 67,551 74.918 7.551 CC17a (Excell 2210612025

1111

CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the trusteesl members of VENTNOR BOTANIC GARDEN FRIENDS SOCIETY- CIO On accounts for the year ended 30" September 2024 Charity no {if any) 1174751 Set out on page8 Respective The chartty's trustees are responsible for the preparation of the accounts. responslbilities of The charity's trustees Consider that an audit is not required for this year trustees and examiner under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility lo.. examine the accounts under section 145 of the Charities Act, to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and to state whether particular matters have come to my attention. Basls of independent My exarnination was carried out in accordance with general Directions given examinerfs sLitement by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of Ihe accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the 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 Irue and fair. view and the report is limited to those matters set out in the statement below. Independent In connection with my examination, no material matters have come to my examiner's statement attention (other than that disclosed below ") which gives me cause to believe that in. any material respect.: the accounting records were not kept in accordance with section 130 of the Charities Act" or the accounts did not accord with the accounting records; or the accounts did not comply with the applicable requirements conceming the fom 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 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. Please d Ihe words in the brackets rfthey do not apply. Signed: Date: Name: MrRESims IER Decemb•r 2017

Relevant professlonal qualification(s) or body Ilf any): Address: 35 Caws Avenue SEAVIEW. Isle of Wght P034 5JT Section B Disclosure Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). IER December 2017