
## **TRUSTEES’ ANNUAL REPORT (TAR)** 

## **for the period** 

**From: 6 April 2022 Period start date To: 5 April 2023 Period end date Charity name: FEEDING FUTURES Charity registration number: 1174796** 

## **Date: 14 August 2023** 

## **1. Objectives and Activities** 

|**Objectives**|**SORP**<br>**reference1**|**Activities**|
|---|---|---|
|Summary of the<br>purposes of the<br>charity as set out in<br>its governing<br>document|Para 1.17|The prevention or relief of poverty in<br>communities reliant on subsistence<br>farming in Kenya. We partner with school<br>communities to implement a programme<br>of training in sustainable agriculture and<br>the temporary provision of school meals.<br>￼|
|Summary of the<br>main activities in<br>relation to those<br>purposes for the<br>public benefit, in<br>particular, the<br>activities, projects<br>or services<br>identified in the<br>accounts.|Para 1.17<br>and 1.19|Provision of school meals on a temporary basis<br>as the community comes together and<br>increases food yields so that they can<br>independently provide the meals to the school.<br>Training of parents and others in the community about<br>sustainable agriculture. Bringing all members of the<br>community together for a joint purpose, thereby<br>promoting partnership and peace across the<br>community.|
|Statement<br>confirming whether<br>the trustees have<br>had regard to the<br>guidance issued by<br>the Charity<br>Commission on<br>public benefit|Para 1.18|In considering and implementing its objectives the<br>Trustees have continued to consider the<br>Commission’s Guidance on public benefit.|



## **Additional information (optional)** 

You may choose to include further statements where relevant about: 

|**Objectives**|**SORP**<br>**reference**|**Activities**|
|---|---|---|



> 1 SORP Statement of Recommended Practice 

1 



|Policy on grant<br>making|Para 1.38|FF covers certain costs relating to the provision of<br>food, the installation of infrastructure (school kitchen,<br>food storage, water, etc.), staff and running costs<br>according to agreed budgets. This work is carried out<br>by the staff of Feeding Futures’ counterpart charity in<br>Kenya, Lisha Jamii.|
|---|---|---|
|Policy on social<br>investment<br>including program<br>related investment|Para 1.38|Feeding Futures does not use repayable finance.|
|Contribution made<br>by volunteers|Para 1.38|Supporters and Trustees give of their time<br>voluntarily at no cost to the Charity. This<br>amounts to an average weekly donation of<br>approximately 80 hours.<br>All the Trustees live and are based in the UK.|
|Other|||



## **2. Achievements and Performance** 

|**Objectives**|**SORP**<br>**reference2**||**Activities**|
|---|---|---|---|
|Summary of the<br>main achievements<br>of the charity,<br>identifying the<br>difference the<br>charity’s work has<br>made to the<br>circumstances of<br>its beneficiaries<br>and any wider<br>benefits to society<br>as a whole.|Para 1.20||FF continued to support the inputs of the staff of its<br>Kenya counterpart organisation, Lisha Jamii, to<br>implement activities in the areas of 1) school meals<br>provision, 2) agricultural development and 3)<br>community mobilisation.<br>During the year April 2022 to April 2023, FF’s<br>financial support to Mukinyai Primary School<br>(MPS), under way since 2018, was stopped at the<br>end of 2022 as agreed by all partners, having<br>achieved its objective of transferring responsibility<br>for the provision of food and other inputs for the<br>school meals programme, from FF to the school<br>and the local community. Due to crop cultivation on<br>part of the school’s grounds and elsewhere on land<br>allocated by the Chief, FF-bought food could be<br>replaced by home grown produce, a key indicator<br>of sustainable school feeding capacity.<br>A new partnership started working in the spring of<br>2022 at the_Sidai Primary School. The Sustainable_<br>_Meals and Community Development Programme_is<br>made up of three sub-projects: TheSchool Meals<br>Project (The construction of water harvesting, a<br>school kitchen which commenced school meal<br>provision in January 2023, andAgricultural Training<br>for seven community groups, covering about 140<br>people.). The remaining two additional sub-projects<br>are: The4-K Project(development of school<br>gardens in four schools), and TheTree Project (the<br>creation of a tree nursery to grow and distribute|



2 SORP Statement of Recommended Practice 

2 



## seedlings). 

A summary of key results during the year is given in Annex 2 Feeding Futures June 2023 Newsletter, of which the main highlights were as follows: **Highlight 1 - Mukinyai PS** 

1. Food has been provided by the local community from January 2022. 2. Stocks in the silo for the whole school year were sufficient (5 tons of maize) 3. Enrolment and attendance had increased. 4. The 2022 mean exam scores had improved each year during the period from 2017. 5. Staff recruitment and retention was improved 6. Teacher satisfaction and motivation had increased. 

7. Parents engagement was supportive. 8. Discipline had improved. 9. The wider community and pastors were fully involved and supportive. **Highlight 2 - New kitchen at Sidai Primary School** 1. New kitchen completed (January 2023) 2. Guttering and 80,000 litres storage for harvested rain, equipment provided, including silo and store. 3. Grand Opening event and honoured to have the support of the County Administration represented by the Minister of Education. 

## **Additional information (optional)** 

You may choose to include further statements where relevant about: 

|Achievements<br>against objectives<br>set|Para 1.41|1) <br>2)<br>3)|School Meals- provision of food was fully achieved by<br>parents at Mukinyai and only provided by FF in Sidai.<br>Agricultural<br>development:<br>Training<br>through<br>individual and group tuition with field visits was<br>done as planned and acceptable to the community<br>members.At Sidai this work has continued with a<br>further 119 farmers being trained.<br>Community mobilisation: At Sidai the head teacher<br>has already instigated discussions with the parents<br>to reinforce their contribution to the partnership.|
|---|---|---|---|
|Performance of<br>fundraising<br>activities against<br>objectives set|Para 1.41|Several regular donors provide around 35% of income.<br>A few individuals give one-off amounts. The 2022-23<br>income was exceptional due to a few large one-off gifts.||



3 



|Investment<br>performance<br>against objectives|Para 1.41|Not applicable|
|---|---|---|
|Other|||



## **3. Financial Review** 

|Review of the<br>charity’s financial<br>position at the<br>end of the period|Para 1.21|Trustees consideredthe Charity’s financial position to<br>be adequate and in line with the funding requirements<br>for continuation of planned future activities.|
|---|---|---|
|Statement<br>explaining the<br>policy for holding<br>reserves stating<br>why they are held|Para 1.22|FF policy is to retain reserves equivalent to three<br>months of operating costs.<br>According to the Treasuirer’s Report to 31 May 2023<br>(section 5), Treasurer’s Comments state that ‘Before<br>starting the provision of school meals, there needs to be<br>a 17 month lead in to allow for mobilising the community<br>and building a kitchen. It has also been agreed that FF<br>should have enough money in the bank, to build and<br>provide resources to provide school meals to a further<br>school community before advertising for a new partner<br>school community.’|
|Amount of<br>reserves held|Para 1.22|£6,086 as of 5thApril 2023|
|Reasons for<br>holding zero<br>reserves|Para 1.22|n/a|
|Details of fund<br>materially in<br>deficit|Para 1.24|n/a|
|Explanation of<br>any uncertainties<br>about the charity<br>continuing as a<br>going concern|Para 1.23|n/a|
|What was the<br>total value of<br>income received<br>during the<br>financial period of<br>this return from:||a) Donations of £37,674as in the annual accounts file<br>CC16a<br>b) £45,000 of charitable activities as in the CC16a<br>c) other trading activities - None<br>d) Investments - None|



## **Additional information (optional)** 

You may choose to include further statements where relevant about: 

|The charity’s<br>principal sources<br>of funds|Para 1.47|The Charity receives, and gratefully acknowledges,<br>most of its financial support from individuals.|
|---|---|---|



4 



|(including any<br>fundraising)||It has also received donations from fundraising events<br>though much reduced due to Covid. It also receives<br>donations from two local churches.|
|---|---|---|
|Investment policy<br>and objectives<br>including any<br>social investment<br>policy adopted|Para 1.46|n/a|
|A description of<br>the principal risks<br>facing the charity|Para 1.46|Shortage of funds from FF to maintain continuity in<br>covering costs under its responsibility, both for the<br>former Mukinyai project as well as for the Sidai one.<br>Potential drought, locusts and other plant diseases<br>affecting crops and the production of local foodstuffs for<br>school meals.|
|Other||The Trustees maintain an updated Risk Assessment.<br>The Charity only commits to funding activities when<br>funds are available and when partners in Kenya have<br>completed the agreed activities.|
|**4. Structure, Governance and Management**|||
|Description of<br>charity’s trusts:||n/a|
|Type of governing<br>document<br>(trust deed, royal<br>charter)|Para 1.25|Articles of Association relating to the establishment of<br>FF as a Charitable Incorporated Organisation (CIO) ,<br>regulated by the UK Charities Commission, and of Lisha<br>Jami by the Kenya Charities Commission.<br>Memorandum of Understanding (MoU) between FF,<br>MPS and the Nakuru County Ministry of Education<br>(signed April 2022-23).|
|How is the charity<br>constituted?<br>(e.g<br>unincorporated<br>association, CIO)|Para 1.25|Charitable Incorporated Organisation (CIO)|
|Trustee selection<br>methods<br>including details<br>of any<br>constitutional<br>provisions e.g.<br>election to post or<br>name of any<br>person or body<br>entitled to appoint<br>one or more<br>trustees|Para 1.25|Trustees are appointed by existing Trustees.|



## **Additional information (optional)** 

You may choose to include further statements where relevant about: 

5 



|Policies and procedures<br>adopted for the induction<br>and training of trustees|Para 1.51|Before trustees are appointed, face-to-face<br>meetings are held to discuss the history,<br>ethos, and objectives of the charity along<br>with what the prospective new trustee<br>would be expected to offer the charity.|
|---|---|---|
|The charity’s organisational<br>structure and any wider<br>network with which the<br>charity works|Para 1.51|The Charity is a member of and takes<br>advantage of training offered by the<br>National Council of Voluntary<br>Organisations (NCVO)<br>The Charity continued to maintain<br>relationships with local Government and<br>NGOs working in the area.(Nakuru County<br>Ministries of Education, Environment,<br>Agriculture and Health.|
|Relationship with any related<br>parties|Para 1.51|The Charity carries out its work through<br>Lisha Jamii, a registered Society (NGO) in<br>Kenya (2018).|
|Other|||



## **5. Reference and Administrative details** 

|Charity name|Feeding Futures|
|---|---|
|Other name the charity uses||
|Registered charity number|1174796|
|Charity’s principal address|Overnoons, Stane Street, Westhampnett, Chichester PO18<br>0NT UK|



**Names of the charity trustees who manage the charity** 

||Trustee name|Office (if any)|Dates acted if not for<br>whole year|Name of person (or<br>body) entitled to<br>appoint trustee (if<br>any)|
|---|---|---|---|---|
|1<br>2<br>3<br>4|Vanessa Bennett|Founder and Chair|2010 - present|Trustees|
||Colin Clark|Treasurer|2017 - present|Trustees|
||Jennifer Clark||2018 - present|Trustees|
||Michael Askwith||2018 - present|Trustees|



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

**Director name** Not applicable 

6 



Name of trustees holding title to property belonging to the charity 

**Trustee name Dates acted if not for whole year** 

## **6. Funds held as custodian trustees on behalf of others** 

Description of the assets held in this capacity Not applicable Name and objects of the charity on whose behalf the Not applicable assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and Not applicable segregation of such assets from the charity’s own assets 

## **Additional information (optional)** 

**Type of adviser Name Address** Member of Advisory Panel 

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

## **Exemptions from disclosure** 

Reason for non-disclosure of key personnel details 

Not applicable 

## **Other optional information** 

## **7. Declaration** 

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

7 



**Signed on behalf of the charity’s trustees** 

|**Signature(s)**<br>**Full name(s)**<br>**``Signature(s)**|||
|---|---|---|
||Vanessa Bennett|Chair of Trustees|
||||
||Colin Clark|Treasurer|




**----- Start of picture text -----**<br>
Date<br>**----- End of picture text -----**<br>


8 



## **Annex 1Sidai - Partnership Roles for School Meals** 


9 



**June 2023 newsletter** 

It’s been a while since our last newsletter but what a 6 months it has been! There are so many things to tell you about and not enough space to really do it justice. Let’s give you two highlights… 

In January, Colin Clark and Vanessa Bennett visited Kenya for the first time since before Covid. Although difficult in many ways, Covid challenges became opportunities and progress continued. We were very keen to see in person the progress made and to join in with the official launch of our latest school meals programme. More of that later... 

## **Highlight 1 - The biggest NEWS is ……** 

## **OUR ‘SUSTAINABLE SCHOOL MEALS MODEL’ WORKS!!** 

It has always been our vision to develop a model that can work in other communities. We have previously held back from rolling out the model as we wanted to be convinced that the model would work. 

Since December 2021, we have not provided any financial input to Mukinyai Primary School, BUT…. 

## the children have continued to enjoy meals at school! 

## **AND …** 

   - silo was FULL and held around 5 tonnes of maize - **enough** to supply the kitchen with maize for the whole school year. 

   - Enrolment and attendance **increased** : The Deputy Head says, 

- _“The pupils have a_ _**positive attitude** towards coming to school because they know they will get breakfast and also lunch. Pupils have that motivation and are available in class all the time.”_ 

   - The mean exam **scores improved** from 191 in 2017 rising to 232 in 2022! 

   - Staff recruitment: Previously, due to poor results and conditions, new recruits would start and immediately request County for a transfer. **Now they are happy** to be part of the school to the point of four teachers being so impressed that they have transferred their own children to join the school. 

   - Teacher Satisfaction: The Chair of Governors (CoG) commented, 

- _“The teachers are also_ _**more motivated** . We only have money to pay one cook now but teachers help one another, along with pupils, to make sure the meal is prepared for the following day. They have such a positive attitude towards the meals programme and they are encouraged with the_ _**impact on education** . There is_ _**partnership** between all members of the school community – the cook, teachers, pupils and parents.”_ 

   - Parents engagement: The difference in attitude of parents from before the FF partnership is remarkable. The CoG is also the CoG of another local school. He says, 

_“There is no comparison between the parents of the two schools. Comparing these two schools, Mukinyai is so far ahead. 1. Mukinyai parents turn up for meetings_ 

10 



_when called, whereas the other school meetings have very few parents. 2. When Mukinyai parents are asked to contribute towards exam costs or other initiatives, they understand and they agree. They are very supportive.”_ 

**Discipline improved:** Teachers assess there are a number of reasons for this: 

- Pupils are motivated to **attend** school willingly, due to the food they find there; 

   - Pupils are well fed and able to **concentrate** in class and behave well; 

   - Teachers spend more time with pupils in class, at lunch and in the school shamba. This leads teachers to understand pupils’ individual circumstances and to **focus more on counselling than discipline** if there are issues at home. 

**Wider Community:** The numerous pastors are significant influencers and have continued to engage and help the community. When we arrived, pastors were very separate and “had never even had a cup of tea together”. We brought them together resulting in the formation of a pastors group. They now inform their congregations about Feeding Futures meetings and encourage involvement. As a group they have also contributed to the kitchen supplies directly, which has been a great sign of support and partnership. 

## **“This impact is beyond our hopes and it is time to expand to other schools. For this we obviously need a huge uplift in income.”** 

## **Highlight 2 - New Kitchen at Sidai Primary Completed** 

As planned and after several intensive weeks of building work at Sidai Primary School, the kitchen was completed and ready to use at the start of the new school year in January. This time we decided to incorporate our rather strong colours in finishing the kitchen! 

11 




**Take a look inside ….** at the three fuel-saving ovens, which parents were fascinated by at the grand opening. 


In addition, we have a kitchen store with one of our ‘trademark’ silos, designed for long-term storage of maize grains, the staple food of Kenya. This enables the meals programme to buy enough maize to last the whole school year at low, harvest-time prices. It is something that even government ministers have never seen before and is viewed as a unique and valuable solution to high prices and post-harvest losses. 

12 




## **Grand Opening and Meals Programme Launch** 

When starting school meals at Sidai, it was considered important to take the opportunity to engage the parents again and to remind them that this is a partnership and we will be handing over responsibility for school meals to parents over time. 

With this in mind, we held a Grand Opening event and were honoured to have the County Minister of Education, Zipporah Ngugi, grace the occasion and officially open the kitchen at Sidai. 

Below, you can see Ms Ngugi unveiling the plaque. 


We were thrilled to have welcome special guests:- 

- Madam Mary, Head Teacher of Mukinyai Primary School who kindly gave an  encouraging speech to parents and teachers about how partnership works and that they should make the most of the opportunity they have been given by engaging well with FF and applying what they are taught. 

- The Chair of the Mukinyai Pastors Group who offered his support to mentor pastors in Sidai about their role in the partnership. 

13 



The roles for the two partners, FF and Sidai Primary School Community, were clearly explained to the 110 family members. The following banner is in a permanent position on the wall of the kitchen, to remind everyone of the timescales. 


As well as local government attention, there was also much interest from the Kenyan media. News networks attended the launch, with two even giving a live interview and report during the day. 

14 




**Feeding Futures 1174796 Receipts and payments accounts CC16a For the period** Period start date Period end date **To from** 06.04.2022 05.04.2023 

## **Section A Receipts and payments** 

||||**Unrestricted**<br>**funds**|||**Restricted**<br>**funds**||**Endowment**<br>**funds**||**Total funds**||**Last year**|
|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||**to the nearest**|**£**||**to the nearest £**||**to the nearest £**||**to the nearest £**||**to the nearest £**|
|**A1 Receipts**|||||||||||||
|General donations|||**35,675**|||**-**||**-**||**35,675**||**32,007**|
|Designated or restricted funds||||**-**||**2,000**||**-**||**2,000**||**1,500**|
|Refunds||||**-**||**-**||**-**||**-**||**280**|
|Gift Aid Tax Relief|||**6,917**|||**-**||**-**||**6,917**||**5,807**|
|||||**-**||**-**||**-**||**-**||**-**|
|||||**-**||**-**||**-**||**-**||**-**|
|||||**-**||**-**||**-**||**-**||**-**|
|||||**-**||**-**||**-**||**-**||**-**|
|**_Sub total_**_(Gross income for AR)_|||**42,592**<br>|||**2,000**||**-**||**44,592**||**39,594**|
||||||||||||||
|**A2 Asset and investment sales,**|||||||||||||
|**(see table).**|||||||||||||
|||||**-**||**-**||**-**||**-**|||
|||||**-**||**-**||**-**||**-**||**-**|
||**_Sub total_**|||**-**||**-**||**-**||**-**||**-**|
||||||||||||||
|**_Total receipts_ **|||**42,592**|||**2,000**||**-**||**44,592**||**39,594**|
|**A3 Payments**|||||||||||||
|Charitable activities|||**45,000**|||**-**||**-**||**45,000**||**40,000**|
|Designated or restricted funds||||**-**||**1,666**||**-**||**1,666**||**-**|
|Bank and currencytransfer charges|||**11**|||**-**||**-**||**11**||**30**|
|General|||**158**|||**-**||**-**||**158**||**221**|
|Fund raising|||**142**|||**-**||**-**||**142**||**77**|
|||||**-**||**-**||**-**||**-**||**-**|
|||||**-**||**-**||**-**||**-**||**-**|
|||||**-**||**-**||**-**||**-**||**-**|
|||||**-**||**-**||**-**||**-**||**-**|
||**_Sub total_ **||**45,311**|||**1,666**||**-**||**46,977**||**40,328**|
||||||||||||||
|**A4 Asset and investment**|||||||||||||
|**purchases, (see table)**|||||||||||||
|||||**-**||**-**||**-**||**-**|||
|||||**-**||**-**||**-**||**-**|||
||**_Sub total_ **|||**-**||**-**||**-**||**-**||**-**|
||||||||||||||
|**_Total_**|**_payments_ **||**45,311**|||**1,666**||**-**||**46,977**||**40,328**|
||||||||||||||
|**_Net of receipts/(payments)_ **|||**-                 2,720**|||**334**||**-**||**-                 2,386**||**-                   734**|
|**A5 Transfers between**|**funds**|||**-**||**-**||**-**||**-**||**-**|
|**A6 Cash funds last year end**|||**8,472**|||**-**||**-**||**8,472**||**9,206**|
|**_Cash funds this year end_ **|||**5,752**|||**334**||**-**||**6,086**||**8,472**|





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

|**Categories**<br>**B1 Cash funds**<br>**B2 Other monetary assets**<br>**B3 Investment assets**<br>**B5 Liabilities**<br>**B4 Assets retained for the**<br>**charity’s own use**<br>Signed by one or two trustees on<br>behalf of all the trustees|**Details**<br>**Details**<br>**Details**<br>**Details**<br>**Details**<br>Signature<br>**_Total cash funds_**<br>(agree balances with receipts and payments<br>account(s))|**to nearest £**<br>**to nearest £**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>Agreement Error<br>Agreement Error<br>**to nearest £**<br>**to nearest £**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**Cost (optional)**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**Cost (optional)**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>Print Name<br>COLIN CLARK<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**funds**<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**funds**<br>**Fund to which**<br>**asset belongs**<br>**Fund to which**<br>**asset belongs**<br>**Fund to which**<br>**liability relates**<br>**Amount due**<br>**(optional)**|**to nearest £**<br>**Endowment**<br>**funds**|
|---|---|---|---|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||OK|
||||**to nearest £**<br>**Endowment**<br>**funds**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**Current value**<br>**(optional)**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**Current value**<br>**(optional)**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**When due**<br>**(optional)**|
|||||
|||||
|||||
|||||
|||||
|||||
||||Date of<br>approval|
|||COLIN CLARK|14-Aug-23|
|||||





## **Independent examiner's report on the accounts** 

## **Section A                        Independent Examiner’s Report** 

> **Report to the trustees/** Feeding Futures **members of On accounts for the year** 5th April 2023 **Charity no** 1174796 **ended (if any) Set out on pages** 1-2 (remember  to include the page numbers of additional sheets) 

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 05/04/2021. 

**Responsibilities and** As the charity's trustees, you are responsible for the preparation of the **basis of report** accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). 

I report in respect of my examination of  the Trust’s accounts carried out under section 145 of the 2011 Act and 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** _._ I have completed my examination.  I confirm that no material matters have **examiner's statement** come to my attention in connection with the examination  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 concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination. 

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. 

- _Please delete the words in the brackets if they do not apply._ 

> **Signed:** Christine Price **Date:** 2[nd] August 2023 **Name:** Christine Price **Relevant professional qualification(s) or body (if any): Address:** 48 Ferndale Road Chichester West Sussex PO19 6QJ 

1 

**Oct 2018** 

**IER** 



## **Section B                           Disclosure** 

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). 

**Give here brief details of any items that the examiner wishes to disclose** . 

2 

**Oct 2018** 

**IER** 

