Dr.A Hartland |
Mr.J E Martin |
Dr.D E Henn |
Mr,A Hanson |
|---|---|---|---|
Mr.P J |
Mr.WA |
Mr.A |
Dr.E Nicol |
McLoughlin |
Haggar |
Grimmer |
Mrs.S |
Mr.M Wicks |
Ms.S Semple |
Mr.B Hatch |
Williams |
05/07/2023
Unrestricted |
Restricted |
Unrestricted |
Restricted |
||
|---|---|---|---|---|---|
2021-22 |
2021-22 |
2020-21 |
2020-21 |
||
Notes |
£ |
£ |
£ |
£ |
|
Seeaccountingpolicies |
1 |
||||
INCOMEANDENDOWMENTSFROM |
|||||
Charitableactivities |
2 |
||||
GeneralMembershipsubscriptions |
109,855 |
61,811 |
|||
Sectionfees,greenfees& matchfees |
45,176 |
35,022 |
|||
Sportsfields,courts,eqpt& pitcheshire |
86,348 |
65,065 |
|||
Fitnessclasses |
4,239 |
60 |
|||
Roomhires |
48,798 |
18,440 |
|||
Governance&facilityfeefromsubsidiary |
2,730 |
||||
Basiccharitymembershipsubscriptions |
23,751 |
19,945 |
|||
SportsPartnership |
2,391 |
||||
Donations |
5,597 |
(2,873) |
11,986 |
(7,136) |
|
Grants |
5,427 |
34,517 |
|||
GiftAid |
429 |
3,220 |
|||
Incomefromfundraising/publicityevents |
5,974 |
2,654 |
|||
Bankinterest |
5 |
9 |
7 |
||
Total |
340,720 |
(2,873) |
252,729 |
(7,129) |
|
Expenditureonraisingfunds |
3 |
||||
Costoforganizingfundraising/publicityevents |
1,295 |
2,949 |
|||
Charitableactivities |
|||||
Sportsfieldsdirectcosts |
192,929 |
133,116 |
2,429 |
||
Sportsfieldsoverheads |
26,753 |
18,084 |
48 |
||
Paviliondirectcosts |
8,548 |
2,366 |
|||
Pavilionoverheads |
18,962 |
9,463 |
|||
Membership,facility& governancecosts |
11 |
65,292 |
(7) |
39,118 |
Total |
313,779 |
205,096 |
2,477 |
|
|---|---|---|---|---|
Netincome |
26,941 |
(2,873) |
47,633 |
(9,606) |
Depreciationcharge |
(15,404) |
(14,982) |
||
Netincomingresourcesafterdepreciation |
11,537 |
(2,873) |
32,651 |
(9,606) |
Totalfundsbroughtforward |
353,027 |
39,278 |
320,376 |
48,884 |
TOTALFUNDSCARRIEDFORWARD |
364,564 |
36,398 |
353,027 |
39,278 |
Unrestrictedfunds |
8 |
364,564 |
353,027 |
|---|---|---|---|
Restrictedfunds |
10 |
36,398 |
39,278 |
Totalfunds |
400,962 |
392,305 |
2021-22 |
£ |
2020-21 |
|||
|---|---|---|---|---|---|
Notes |
£ |
£ |
|||
Fixedassets |
|||||
Tangibleassets |
4 |
209,033 |
218,609 |
||
FinancialAssets(Stocks) |
4 |
1 |
1 |
||
209,034 |
218,610 |
||||
Currentassets |
|||||
Debtors& prepayments |
5 |
25,901 |
28,096 |
||
Otherdebtors(designated) |
5&9 |
2,639 |
5,695 |
||
Loantosubsidiary |
5 |
3,969 |
2,750 |
||
Cashatbankandinhand |
63,610 |
54,967 |
|||
Cashbalanceswhicharedesignated |
9 |
102,229 |
81,612 |
||
Cashbalanceswhicharerestricted |
10 |
36,398 |
39,278 |
||
234,746 |
212,397 |
||||
Creditors |
|||||
Amountsduewithinoneyear |
6 |
23,740 |
11,308 |
||
Amountsduewithinoneyear |
6&9 |
15,745 |
22,395 |
||
(designated) |
|||||
39,485 |
33,703 |
||||
Netcurrentassets |
195,261 |
178,695 |
|||
Totalassetslesscurrentliabilities |
404,295 |
397,305 |
|||
Amountsfallingdueaftermorethan |
7 |
3,333 |
5,000 |
||
oneyear |
|||||
Totalassetslesstotalliabilities |
400,962 |
392,305 |
Buildingrefurbishment5%on |
Buildingrefurbishment5%on |
cost |
||||||
|---|---|---|---|---|---|---|---|---|
FixedAssets:TANGIBLEFIXED |
ASSETS |
|||||||
Buildings&Catering |
Plant |
Plant |
Sports |
Furnitur |
Compute |
Totals |
||
Refurbishment |
Eqpt |
eqptField |
eqptcleaning |
Eqpt |
efixtures |
rEqpt |
||
& |
||||||||
fittings |
||||||||
COST |
||||||||
At1 March2021 |
228,121 |
10,144 |
24,176 |
3,548 |
1,335 |
11,296 |
2,380 |
281,000 |
Additions |
3,540 |
2,288 |
5,828 |
|||||
Disposals |
||||||||
At28February |
231,661 |
10,144 |
24,176 |
3,548 |
1,335 |
13,584 |
2,380 |
286,828 |
2022 |
||||||||
DEPRECIATION |
||||||||
At1 March2021 |
17,210 |
9,415 |
23,320 |
3,075 |
667 |
6,801 |
1903 |
62,391 |
Chargeforthe |
11,554 |
718 |
286 |
473 |
267 |
1,734 |
372 |
15,404 |
year |
||||||||
At28February |
28,764 |
10,133 |
23,606 |
3,548 |
934 |
8,535 |
2,275 |
77,795 |
2022 |
||||||||
NETBOOKVALUE |
||||||||
AtI March2021 |
210,911 |
729 |
856 |
473 |
668 |
4,495 |
477 |
218,609 |
At28February |
||||||||
2022 |
||||||||
202,897 |
11 |
570 |
0 |
401 |
5,049 |
105 |
209,033 |
FINANCIALFIXEDASSETS(STOCKS) |
2021-22 |
2020-21 |
|---|---|---|
ShareholdinginNPLSCCateringLtdcompanyno.L13475B5 |
1 |
1 |
5DEBTORS:AMOUNTSFALLINGDUEWITHINONEYEAR |
2021-22 |
2020-21 |
Tradedebtors |
18,268 |
16,739 |
Otherdebtors& stock |
||
Prepayment& andaccruedincome |
7,633 |
8,181 |
Giftaiddue |
0 |
3,176 |
Debtors(designatedseenote9) |
2,639 |
5,695 |
LoantosubsidiarycompanyNPLSCCateringLtd |
3,969 |
2,750 |
32,509 |
36,541 |
|
6CREDITORS:AMOUNTSFALLINGDUEWITHINONEYEAR |
2021-22 |
2020-21 |
Bankloans,overdraftsandcreditcards |
||
Tradecreditors |
1,064 |
8,117 |
Taxationandsocialsecurity |
2,776 |
3,191 |
Othercreditors(designatedseenote9) |
15,745 |
22,395 |
Accruedexpenses |
8,245 |
|
OtherCreditors |
11,655 |
|
39,485 |
33,703 |
|
7CREDITORS:AMOUNTSFALLINGAFTERMORETHANONEYEAR |
2021-22 |
2020-21 |
loanfromlawnTennisAssociation |
3,333 |
5,000 |
8UNRESTRiaEDFUNDS |
2021-22 |
2020-21 |
|---|---|---|
RepresentstotalretainedunrestrictedfundsoftheCharity,someofwhichare |
364.297 |
353,027 |
designatedassetoutinnote9 below. |
||
364,297 |
353,027 |
|
9DESIGNATEDFUNDS(statedwithinrestrictedfundsbutdesignatedforspecific |
2021-22 |
2020-21 |
purpose) |
||
Thisrepresentsthebalancesheld,raisedbythemembersofrelevantsportssections |
89,123 |
64,912 |
andringfencedfortheuseoffurtheranceofeachparticularsportwithinthecharity's |
||
objectives.Thebreakdownofthesebalancesisasfollows: |
||
89,123 |
64,912 |
|
2021-22 |
2020-21 |
|
Cricketsectiontotalbalancesheet |
8,940 |
8,179 |
Hockeysectiontotalbalancesheet |
10,497 |
9,982 |
Seniorfootballsectiontotalbalancesheet |
50 |
(4,316) |
Youthfootballsectiontotalbalancesheet |
35,098 |
25,344 |
Tennissectiontotalbalancesheet(includes£24,000sinkingfund) |
34,219 |
25,665 |
Tabletennissectiontotalbalancesheet |
52 |
58 |
VetsFCsectioncashfunds |
267 |
|
89,123 |
64,912 |
Cashfunds |
2021-22 |
2020-21 |
|---|---|---|
Cricketsectioncashfunds |
8,940 |
6,979 |
Hockeysectioncashfunds |
9,498 |
12,697 |
Senjorfootballsectioncashfunds |
1510 |
744 |
Youthfootballsectioncashfunds |
46,064 |
35,469 |
Tennissectioncashfunds |
2,895 |
1,664 |
Tennissectionsinkingfund |
33,003 |
24,001 |
Tabletennissectioncashfunds |
52 |
58 |
VetsFCsectioncashfunds |
267 |
0 |
Note:heldwithinthesecashfundsisa sinkingfundmanagedbythetennissection. |
102,229 |
81,612 |
Thissectionaccruesfundsfromspecificallydesignatedincometowardsthe |
||
significantcostofperiodiccourtresurfacingandmaintenance. |
||
Debtors |
2021-22 |
2020-21 |
Cricketsectiondebtors |
1200 |
|
Hockeysectiondebtors |
1179 |
3,035 |
SeniorfootballsectiondebtorsYouthfootballsectiondebtors |
1,460 |
1,460 |
Tennissectiondebtors |
||
Tabletennissectiondebtors |
||
2,639 |
5,695 |
Cricketsectioncreditors |
||
|---|---|---|
Hockeysectioncreditors |
180 |
5,750 |
Seniorfootballsectioncreditors |
1,460 |
5,060 |
Youthfootballsectioncreditors |
12,425 |
11,585 |
Tennissectioncreditors |
1,680 |
|
Tabletennissectioncreditors |
||
15,745 |
22,395 |
|
10RESTRICTEDFUNDS |
2021-22 |
2020-21 |
Thisrepresentsthebalancesheld,withspecificrestrictionseitherspecified |
||
bythedonororwhenfundsareraisedfora restrictedpurpose.Thesefunds |
||
canonlybeusedforthatrestriction. |
||
BarrieHatchrefurbishmentfund |
2,874 |
|
HockeysectionPresidentsFund |
1,621 |
1,627 |
HockeysectionBrianWareFund |
34,777 |
34,777 |
36,398 |
39,278 |
Staff& |
trustee |
Financial,legal& |
||
|---|---|---|---|---|
relatedcosts |
professional |
|||
Membership |
50% |
15,113 |
8,761 |
|
Facilities |
40% |
12,090 |
7,009 |
|
Governance |
10% |
3,023 |
1,752 |
|
30,226 |
17,522 |
Propertymanagement |
Office& Admin |
|
|---|---|---|
50% |
1,106 |
3,635 |
40% |
884 |
2,908 |
10% |
221 |
727 |
2,211 |
7,270 |
|
Publicity/web |
Insurance |
|
50% |
1,397 |
2,421 |
40% |
1,118 |
1,937 |
10% |
279 |
484 |
2,794 |
4,842 |
Bank/financecharges |
Totals |
||
|---|---|---|---|
Membership |
50% |
213 |
32,646 |
Facilities |
40% |
170 |
26,117 |
Governance |
10% |
43 |
6,529 |
426 |
65,292 |
||
TRUSTEES’REMUNERATIONANDBENEFITS |
|||
Therewerenotrustees'remunerationorother |
benefitsforthe |
year |
|
ended28thFebruary2022 |
|||
Therewerenotravelexpensesfortrusteestobereimbursedin |
|||
connectionwiththeirdutiesinthisperiod |
|||
STAFFCOSTS |
2021-22 |
2020-21 |
|
Wagesandsalaries |
102,845 |
61,433 |
|
NationalInsuranceSocialsecuritycosts |
3,687 |
1,766 |
|
Pensioncosts |
2,285 |
1,635 |
|
Self-employedcontractorcosts |
12,541 |
12,299 |
|
Redundancy/staffsettlementcosts |
|||
121,358 |
77,133 |
INCOMEANDENDOWMENTSFROM |
Notes |
2021-22 |
2020-21 |
|---|---|---|---|
Charitableactivities |
2 |
||
GeneralMembershipsubscriptions |
109,855 |
61,811 |
|
Sectionfees,greenfees& matchfees |
45,176 |
35,022 |
|
Sportsfields,courts& pitcheshire |
86,348 |
65,065 |
|
Fitnessclasses |
4,239 |
60 |
|
Roomhires |
48,798 |
18,440 |
|
Governance&facilityfeefromsubsidiary |
2,730 |
||
Basiccharitymembershipsubscriptions |
23,751 |
19,945 |
|
SportsPartnership |
|||
Donations |
2,391 |
||
11,986 |
|||
5,597 |
|||
Grants |
|||
5,427 |
34,517 |
||
GiftAid |
3,220 |
||
429 |
|||
Incomefromfundraising/publicityevents |
5,974 |
||
2,654 |
|||
Bankinterest |
5 |
||
9 |
|||
Totalincomingresources |
340,720 |
||
252,729 |
|||
Expenditureonraisingfunds |
3 |
||
Costoforganisingfundraising/publicityevents |
1,295 |
2,949 |
|
Charitableactivities |
|||
Sportsfieldsdirectcosts |
192,929 |
133,116 |
Sportsfieldsoverheads |
26,753 |
18,084 |
|||
|---|---|---|---|---|---|
Paviliondirectcosts |
8,548 |
2,366 |
|||
Pavilionoverheads |
18,962 |
9,463 |
|||
Total |
248,487 |
165,978 |
|||
Governancecosts |
11 |
||||
Staff&Trusteerelatedcosts |
|||||
ClubmanagerandMarketing |
30,226 |
12,299 |
|||
Redundancy/settlementcosts |
|||||
Recruitmentcosts |
|||||
Staffuniform/w/orkwear |
63 |
||||
Trusteetraining |
30,226 |
12,362 |
|||
Officeandpropertymanagement |
|||||
Print/poststationery |
441 |
72 |
|||
Officeequipmentunder£300 |
|||||
Telephoneandbroadband |
325 |
838 |
|||
Softwarecosts |
3,201 |
1,984 |
|||
ICORegistration |
40 |
40 |
|||
Rubbishcollectionservicelocalauthority |
1,383 |
||||
2,211 |
|||||
Namechangeprojectcosts |
|||||
3,262 |
|||||
Combinedinsurance |
4,842 |
14,322 |
4,517 |
8,834 |
|
FinancialandLegal |
|||||
Bookkeepingfees |
4,196 |
4,725 |
|||
Accountancyfees |
11,648 |
7,931 |
|||
Legalfees |
0 |
730 |
|||
HRServices |
1,679 |
1,665 |
|||
Bankandfinancecharges |
426 |
17,949 |
45 |
15,096 |
|
Publicity |
2,795 |
2,826 |
65,292 |
39,118 |
313,779 |
205,096 |
26,941 |
47,633 |
Page |
|
|---|---|
Companyinformation |
3 |
Director'sreport |
4 |
Accountants'report |
5 |
Statementofincomeandretainedearnings |
6 |
Statementoffinancialposition |
7 |
Notestotheaccounts |
8 |
Detailedprofitandlossaccount |
10 |
2022 |
2021 |
|
|---|---|---|
£ |
£ |
|
Turnover |
86,448 |
11,049 |
Costofsales |
{38,275) |
(6,455) |
Grossprofit |
48,173 |
4,594 |
Administrativeexpenses |
(46,112) |
(12,046) |
Otheroperatingincome |
1,451 |
5,246 |
Operatingprofit/(loss) |
3,512 |
(2,206) |
Interestreceivableandsimilarincome |
1 |
6 |
Profit/(loss)onordinaryactivitiesbeforetaxation |
3,513 |
(2,200) |
Taxonprofit/(loss)onordinaryactivities |
||
Profit/(loss)forthefinancialyear |
3,513 |
(2,200) |
Retainedearningsatthestartoftheyear |
(2,200) |
|
Profit/(loss)forthefinancialyear |
3,513 |
(2,200) |
Dividends |
||
Retainedearningsattheendoftheyear |
1,313 |
(2,200) |
2022 |
2021 |
||
|---|---|---|---|
Notes |
£ |
£ |
|
Fixedassets |
|||
Tangibleassets |
4 |
1,315 |
|
Currentassets |
|||
Inventories |
3,396 |
1,137 |
|
Debtors |
5 |
11,430 |
565 |
Cashatbankandinhand |
13,882 |
752 |
|
28,708 |
2,454 |
||
Creditors:amountsfallingduewithinoneyear |
6 |
(28,709) |
(1,903) |
Netcurrent(liabilities)/assets |
(1) |
551 |
|
Totalassetslesscurrentliabilities |
1,314 |
551 |
|
Creditors:amountsfallingdueaftermorethanoneyear |
7 |
(2,750) |
|
Netassets/(liabilities) |
1,314 |
(2,199) |
|
Capitalandreserves |
|||
Calledupsharecapital |
8 |
1 |
1 |
Profitandlossaccount |
1,313 |
(2,200) |
|
Shareholders'funds |
1,314 |
(2,199) |
4 |
Tangiblefixedassets |
Fixtures& |
|
|---|---|---|---|
fittings |
|||
£ |
|||
Costorvaluation |
Atcost |
||
At1 March2021 |
|||
Additions |
1,479 |
||
At28February2022 |
1,479 |
||
Depreciation |
|||
Chargefortheyear |
164 |
||
At28February2022 |
164 |
||
Netbookvalue |
|||
At28February2022 |
1,315 |
||
5 |
Debtors:amountsfallingduewithinoneyear |
2022 |
2021 |
£ |
£ |
||
Tradedebtors |
8,973 |
||
Accruedincomeandprepayments |
456 |
165 |
|
Otherdebtors |
2,001 |
400 |
|
11,430 |
565 |
6 |
Creditors:amountsfallingduewithinoneyear |
2022 |
2021 |
|---|---|---|---|
£ |
£ |
||
VAT |
2,772 |
1,199 |
|
Tradecreditors |
17,077 |
698 |
|
Amountsowedtogroupundertakingsandotherparticipatinginterests |
5,853 |
||
Accruals |
3,007 |
6 |
|
28,709 |
1,903 |
||
7 |
Creditors:amountsfallingdueaftermorethanoneyear |
2022 |
2021 |
£ |
£ |
||
Othercreditors |
2,750 |
||
8 |
Sharecapital |
2022 |
2021 |
£ |
£ |
||
Allotted,calledupandfullypaid:1 |
|||
Ordinarysharesof£1each |
1 |
1 |
NPLSCCATERINGLTDDETAILEDPROFITANDLOSSACCOUNTFORTHEYEARENDED28FEBRUARY2022 |
||
|---|---|---|
Thisscheduledoesnotformpartofthestatutoryaccounts. |
||
2022 |
2021 |
|
£ |
£ |
|
Turnover |
||
Sales |
86,448 |
11,049 |
Costofsales |
||
Purchases |
30,808 |
4,595 |
Otherdirectcosts |
7,467 |
1,860 |
38,275 |
6,455 |
|
Grossprofit |
48,173 |
4,594 |
Administrativeexpenses |
||
Wagesandsalaries |
31,315 |
10,030 |
Pensions |
2 |
2 |
Employer'sNl |
12 |
88 |
Temporarystaffandrecruitment |
135 |
|
Cleaning |
781 |
131 |
Telephoneandfax |
2,046 |
8 |
Stationeryandprinting |
35 |
|
Bankcharges |
102 |
124 |
Insurance |
393 |
659 |
Software |
324 |
24 |
Depreciation |
164 |
|
Sundryexpenses |
1,715 |
945 |
Accountancyfees |
1,345 |
|
Otherlegalandprofessional |
7,778 |
|
46,112 |
12,046 |
|
OtheroperatingIncome |
||
Governmentgrants |
1,451 |
5,246 |
Operatingprofit/(loss) |
3,512 |
(2,206) |
Interestreceivable |
||
Interestreceivable |
1 |
6 |
Profit/(loss)onordinaryactivitiesbeforetaxation |
3,513 |
(2,200) |
Page |
|
|---|---|
Companyinformation |
3 |
Accountants'report |
4 |
Statementoffinancialposition |
5 |
Notestotheaccounts |
6 |
2022 |
2021 |
||
|---|---|---|---|
Notes |
£ |
£ |
|
Fixedassets |
|||
Tangibleassets |
4 |
1,315 |
|
Currentassets |
|||
Inventories |
3,396 |
1,137 |
|
Debtors |
5 |
11,430 |
565 |
Cashatbankandinhand |
13,882 |
752 |
|
28,708 |
2,454 |
||
Creditors:amountsfallingduewithinoneyear |
6 |
(28,709) |
(1,903) |
Netcurrent(liabilitiesj/assets |
(1) |
551 |
|
Totalassetslesscurrentliabilities |
1,314 |
551 |
|
Creditors:amountsfallingdueaftermorethanoneyear |
7 |
(2,750) |
|
Netassets/(liabilities) |
1,314 |
(2,199) |
|
Capitalandreserves |
|||
Calledupsharecapital |
8 |
1 |
1 |
Profitandlossaccount |
1,313 |
(2,200) |
|
Shareholders'funds |
1,314 |
(2,199) |
6 |
Creditors:amountsfallingduewithinoneyear |
2022 |
2021 |
|---|---|---|---|
£ |
£ |
||
VAT |
2,772 |
1,199 |
|
Tradecreditors |
17,077 |
698 |
|
Amountsowedtogroupundertakingsandotherparticipatinginterests |
5,853 |
||
Accruals |
3,007 |
6 |
|
28,709 |
1,903 |
||
7 |
Creditors:amountsfallingdueaftermorethanoneyear |
2022 |
2021 |
£ |
£ |
||
Othercreditors |
2,750 |
||
8 |
Sharecapital |
2022 |
2021 |
£ |
£ |
||
Allotted,calledupandfullypaid:1 |
|||
Ordinarysharesof£1each |
1 |
1 |
Reporttothetrustees/ |
|
|---|---|
membersof |
BushyParkSportsClub |
Onaccountsfortheyearended |
Charityno(ifany)117743628thFebruary2022 |
Setoutonpages |
1to53 |
Ireporttothetrusteesonmyexaminationoftheaccountsoftheabove |
|
charity("theTrust”) fortheyearended28/02/2022. |
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Responsibilitiesand |
Asthecharity'strustees,youareresponsibleforthepreparationofthe |
basisofreport |
accountsinaccordancewiththerequirementsoftheCharitiesAct2011 |
(‘‘theAct”). |
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IreportinrespectofmyexaminationoftheTrust’saccountscarriedout |
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undersection145ofthe2011Actandincarryingoutmyexamination,1 |
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havefollowedalltheapplicableDirectionsgivenbytheCharityCommission |
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undersection145(5)(b)oftheAct. |
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Independent |
[Thecharity'sgrossincomeexceeded£250,000andI amqualifiedto |
examiner'sstatement |
undertaketheexaminationbybeinga qualifiedmemberof[insertnameof |
applicablelistedbody]].Delete[ ]ifnotapplicable. |
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Ihavecompletedmyexamination.I confirmthatnomaterialmattershave |
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cometomyattentioninconnectionwiththeexamination(otherthanthat |
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disclosedbelow*)whichgivesmecausetobelievethatin,anymateria! |
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respect: |
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Gtheaccountingrecordswerenotkeptinaccordancewithsection130 |
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oftheCharitiesAct;or |
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Gtheaccountsdidnotaccordwiththeaccountingrecords;or |
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Gtheaccountsdidnotcomplywiththeapplicablerequirements |
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concerningtheformandcontentofaccountssetoutintheCharities |
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(AccountsandReports)Regulations2008otherthananyrequirement |
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thattheaccountsgivea ‘trueandfair'viewwhichisnota matter |
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consideredaspartofanindependentexamination. |
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Ihavenoconcernsandhavecomeacrossnoothermattersinconnection |
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withtheexaminationtowhichattentionshouldbedrawninthisreportin |
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ordertoenablea properunderstandingoftheaccountstobereached. |
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*Pleasedeletethewordsinthebracketsiftheydonotapply. |
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Signed: |
ndLLCUi.^lIjj:Date:8April2023 |
[AdrianHeywood |
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Relevantprofessional |
FCCA |
qualification(s)orbody |
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1Oct2018 |
(Ifany): |
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|---|---|---|---|---|---|
| Address: | (p |
Cl+LlflCJi/joAD |
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| T'&lb’b/ AJ |
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| SectionB | Disclosure | ||||
| Onlycompleteif | theexaminerneedstohighlightmaterial | matters ofconcern | |||
| (seeCC32,Independentexaminationof | charityaccounts: | directionsand | |||
| guidanceforexaminers). | |||||
| Giveherebriefdetailsof | |||||
| anyitemsthatthe examinerwishesto |
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