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2026-06-30-accounts

BETTER COMMUNITIES BRADFORD

Annual Report and Financial Statements For the year ended 30 June 2026

£434,929.46 £362,139.19 £160,333.06 £134,219.61 £46,468.90 TOTAL INCOME TOTAL EXPENDITURE CASH AT BANK RESTRICTED FUNDS C/F UNRESTRICTED RESERVES

Contents

Trustees' Report ........................................................................................................................................... 2 Statement of Financial Activities (SoFA) ......................................................................................................... 5 Balance Sheet .............................................................................................................................................. 7 Notes to the Accounts .................................................................................................................................. 8 Independent Examiner's Report .................................................................................................................. 14

40 Lidget Place, Bradford, BD7 2LP | Charity Number 1181634 | www.bettercommunities.org.uk

Better Communities Bradford

Annual Report & Financial Statements 2025–26

Trustees' Report

For the year ended 30 June 2026

Reference and Administrative Details

Reference and Administrative Details Reference and Administrative Details
Charity name
Better Communities Bradford
Charity number
1181634
Registered in
England and Wales
Principal address
40 Lidget Place, Bradford, BD7 2LP
Bankers
Barclays Bank UK PLC, 1 Churchill Place, London, E14 5HP

Trustees

Name Role Appointed Resigned
Shabina Kausar Chair 26 September 2024 —
Muhammad Touseef Trustee 1 July 2024 —
Simra Akmal Trustee 19 April 2024 —
Nour El Houda Doudai Trustee 1 February 2024 —
Ahminah Momoniat Trustee 1 February 2023 17 October 2025
Mohammad Shoaib Ramzan Trustee 11 July 2025 29 June 2026
Jamaal Hussain Naushahi Trustee 24 July 2025 —

No trustee held any other trusteeships during the year.

Structure, Governance and Management

Better Communities Bradford is a Charitable Incorporated Organisation (CIO), established on 18 January 2019 and governed by a constitution. The charity is controlled by its trustee board, which is responsible for setting strategy, ensuring good governance, and overseeing the delivery of charitable activities. Trustees are appointed by the board at duly convened meetings in accordance with the constitution. The board meets regularly and safeguarding is a standing agenda item at all meetings.

Objectives and Activities

The charity's objects are:

In setting objectives and planning activities, the trustees have had due regard to the Charity Commission's guidance on public benefit.

Page 2 of 15

Charity Number 1181634

www.bettercommunities.org.uk

Better Communities Bradford

Annual Report & Financial Statements 2025–26

Public Benefit Statement

The trustees confirm that the activities undertaken during the year were carried out in furtherance of the charity's objects and provided clear public benefit. Services were targeted at individuals and communities experiencing social, economic and health inequalities, with particular emphasis on women, young people, and minoritised communities. During the year the charity continued its work addressing anti-Muslim prejudice through community-led education, dialogue and support, delivered through Project UNITY and Project FAITH, and towards the year end secured funding to begin its Heritage project, celebrating and preserving the textile and embroidery heritage of South Asian Muslim women in Bradford.

Achievements and Performance

During the year ended 30 June 2026, Better Communities Bradford experienced a further period of growth in both scale and reach, with total income rising to £434,929. The charity delivered a wide range of community-based services focused on mental health, wellbeing, education, physical activity, and community cohesion. Key programmes delivered during the year included:

Programme
Description
Programme
Description
Empowered Minds
Funded by the National Lottery Community Fund (Reaching Communities).
Providing sewing classes and counselling support for women, alongside
permitted management and therapy costs.
Project UNITY
Funded by the National Lottery Community Fund (Reaching Communities).
Delivering community-led education, dialogue and support to address anti-
Muslim prejudice.
Project FAITH
Funded by the Sir Halley Stewart Trust. Addressing anti-Muslim prejudice
alongside mental health and wellbeing support, complementing the work of
Project UNITY.
Mental Health and Wellbeing
Services for Women
Supported by The Henry Smith Charity, Brelms Trust, and Smallwood Trust.
RISE Bradford
Funded through Awards for All (National Lottery) and the Sackler Trust.
Supporting young people through mentoring and development activities.
Physical Activity and Wellbeing
Supported by Sport England.
Men's Mental Health Support
Supported by the Garfield Weston Foundation.
Heritage
Funded by the The National Lottery Heritage Fund. Celebrating and preserving
the textile and embroidery heritage of South Asian Muslim women in Bradford,
with delivery beginning after the year end.
Core and Unrestricted
Programme Support
Supported by Lloyds Bank.

Across all projects, delivery included therapeutic services, mentoring, wellbeing activities, research, and community engagement. Where services were delivered by Better Communities Bradford staff, restricted funding was transferred internally to unrestricted funds in line with funder agreements to recover eligible staff and delivery costs. The trustees are satisfied that the charity has continued to respond effectively to community need while maintaining high standards of safeguarding, governance and financial oversight.

Page 3 of 15

Charity Number 1181634

www.bettercommunities.org.uk

Better Communities Bradford

Annual Report & Financial Statements 2025–26

Financial Review

Total Income £ Restricted Income £ Unrestricted Income
£
434,929.46 403,407.50 31,521.96

The charity's total income for the year amounted to £434,929.46, comprising £31,521.96 of unrestricted income and £403,407.50 of restricted income. At 30 June 2026, restricted funds carried forward totalled £134,219.61, representing funding held for ongoing projects to be delivered in future periods in accordance with funder requirements. This balance includes £20,355.45 of staff costs paid in advance for the quarter commencing 1 July 2026, and a significant part of the remainder relates to the Heritage project, funded towards the year end and largely unspent at the year close.

Unrestricted reserves at the year-end amounted to £46,468.90, with a further £6,596.18 of unrestricted funds represented by the minibus held as a fixed asset. Cash held at bank at 30 June 2026 was £160,333.06. Income transferred from restricted to unrestricted funds during the year totalled £21,237.33, reflecting recovery of staff and delivery costs incurred by the charity in delivering restricted projects. Core costs were met in part through eligible cost recovery from restricted projects, in line with funder agreements. During the year the opening funds were restated by £3,703.69 following a prior period adjustment to correct an understatement of cash at bank in the prior year. Further detail is given in note 3a.

Reserves Policy

The trustees have reviewed the charity's reserves position in line with Charity Commission guidance. The charity's policy is to hold free unrestricted reserves equivalent to approximately six months of core operating costs, including staffing, core delivery infrastructure, and statutory redundancy and notice period commitments. At 30 June 2026, the charity's total unrestricted funds were £53,065.08. After setting aside £6,596.18 held in tangible fixed assets (the minibus), free unrestricted reserves stood at £46,468.90, representing approximately five months of core operating costs. The trustees consider this a reasonable and improving position and will continue to build reserves towards the charity's six-month target while prioritising the delivery of charitable activities.

Plans for Future Periods

The trustees will continue to focus on consolidating delivery, strengthening sustainability, and deepening impact within existing communities. Key priorities include:

Statement of Trustees' Responsibilities

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

Approved by the Board of Trustees on: 13 July 2026 - Name: Muhammad Touseef Position: Trustee

Page 4 of 15

Charity Number 1181634

www.bettercommunities.org.uk

Better Communities Bradford

Annual Report & Financial Statements 2025–26

Signature

Statement of Financial Activities (SoFA)

For the year ended 30 June 2026 (accruals basis in accordance with FRS 102 and the Charities SORP)

Income

Analysis Ledger
Unrestricted (£)
Restricted (£)
Total (£)
Analysis Ledger
Unrestricted (£)
Restricted (£)
Total (£)
Analysis Ledger
Unrestricted (£)
Restricted (£)
Total (£)
Analysis Ledger
Unrestricted (£)
Restricted (£)
Total (£)
Grant received
25,000.00
403,407.50
428,407.50
Consultants and service providers
(income)
4,721.96
—
4,721.96
Minibus (income)
1,800.00
—
1,800.00
Total Income
31,521.96
403,407.50
434,929.46

Expenditure

Analysis Ledger Analysis Ledger Unrestricted (£) Unrestricted (£) Restricted (£) Restricted (£) Total (£)
Accountants 2,000.00 — 2,000.00
Consultants and service providers 1,367.00 3,099.60 4,466.60
Sponsorships 2,503.75 — 2,503.75
Equipment expensed — 14,899.10 14,899.10
IT and software 2,684.43 — 2,684.43
Insurance 4,217.39 — 4,217.39
Marketing, advertising and public
engagement
— 13,577.20 13,577.20
Motor expenses 6,717.14 — 6,717.14
Other staff costs 6,323.48 369.43 6,692.91
Payroll and subcontractors — 244,439.79 244,439.79
Premises / venue hire 6,200.00 — 6,200.00
Repairs and maintenance — 5,419.12 5,419.12
Subscriptions 3,972.26 — 3,972.26
Telephone and internet 971.88 — 971.88
Travel — 3,927.74 3,927.74
Venue costs — 40,795.00 40,795.00
Depreciation 1,403.82 1,403.82
less refunds and reimbursements — (2,748.94) (2,748.94)
Total Expenditure 38,361.15 323,778.04 362,139.19

Page 5 of 15

Charity Number 1181634

www.bettercommunities.org.uk

Better Communities Bradford

Annual Report & Financial Statements 2025–26

Movement in Funds

Unrestricted (£) Restricted (£) Total (£)
Net income / (expenditure) before
transfers
(6,839.19) 79,629.46 72,790.27
Transfers between funds 21,237.33 (21,237.33) —
Net movement in funds 14,398.14 58,392.13 72,790.27
Fund Balances
Unrestricted (£) Restricted (£) Total (£)
Brought forward 1 July 2025, as previously
stated
34,963.25 75,827.48 110,790.73
Prior period adjustment (note 3a) 3,703.69 — 3,703.69
Brought forward 1 July 2025, as restated 38,666.94 75,827.48 114,494.42
Carried forward 30 June 2026 53,065.08 134,219.61 187,284.69

The brought forward funds at 1 July 2025 have been restated by £3,703.69 following a prior period adjustment to correct an understatement of cash at bank in the prior year. Further detail is given in note 3a.

Page 6 of 15

Charity Number 1181634

www.bettercommunities.org.uk

Better Communities Bradford

Annual Report & Financial Statements 2025–26

Balance Sheet

As at 30 June 2026

Fixed Assets

2026 (£)
Tangible fixed assets (minibus) 6,596.18
Total fixed assets 6,596.18

Cash Funds

2026 Unrestricted
(£)
2026 Restricted
(£)
2026 Total (£) 2025 Total (£)
Cash at bank 46,468.90 113,864.16 160,333.06 114,494.42
Total cash funds 46,468.90 113,864.16 160,333.06 114,494.42

Debtors and Prepayments

2026 (£)
Prepayments 20,355.45
Total debtors and prepayments 20,355.45

Liabilities

2026 (£)
Accruals —
Total liabilities —

Net Assets at 30 June 2026: £187,284.69

The 2025 comparative has been restated by £3,703.69 following the prior period adjustment described in note 3a. Cash at bank at 30 June 2025 was originally reported as £110,790.73 and has been restated to £114,494.42 to agree with the charity's bank records at that date.

01.08.2026

Signature Name: Muhammad Touseef Position: Trustee

Page 7 of 15

Charity Number 1181634

www.bettercommunities.org.uk

Better Communities Bradford

Annual Report & Financial Statements 2025–26

Tangible Fixed Assets

The charity capitalised a minibus purchased during the year for use in programme delivery. The asset is carried at cost less accumulated depreciation. Depreciation is charged on a straight-line basis at 20% per annum from the date the asset was brought into use.

Minibus (£)
Cost at 1 July 2025 —
Additions in year 8,000.00
Cost at 30 June 2026 8,000.00
Depreciation charge for the year 1,403.82
Accumulated depreciation at 30 June 2026 1,403.82
Net book value at 30 June 2026 6,596.18

Page 8 of 15

Charity Number 1181634

www.bettercommunities.org.uk

Better Communities Bradford

Annual Report & Financial Statements 2025–26

Notes to the Accounts

For the year ended 30 June 2026

1. Accounting Policies

Basis of Accounting. These accounts have been prepared on an accruals basis in accordance with FRS 102 and the Charities SORP.

Unrestricted Funds. Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Restricted Funds. Restricted funds are subject to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

Prepayments. Payments made in advance of the period to which they relate are carried forward as prepayments and charged to expenditure in the period in which the related goods or services are received. At 30 June 2026 prepayments comprised staff salaries of £20,355.45 paid in advance for the quarter commencing 1 July 2026.

Taxation. As a charity, the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.

Motor Expenses. Motor expenses relate to vehicle and transport costs incurred in supporting programme delivery, including community transport where applicable.

Tangible Fixed Assets and Depreciation. Tangible fixed assets costing more than £1,000 are capitalised and included in the balance sheet at cost less accumulated depreciation. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost of each asset, less any estimated residual value, on a straight-line basis over its expected useful life, as follows: motor vehicles at 20% per annum. Depreciation is charged from the date the asset is brought into use. Assets costing less than the capitalisation threshold are written off to expenditure in the year of purchase.

2. Grants and Earnings

Restricted income

Fund Income
Sackler Trust (for RISE Bradford) 10,500.00
Brelms Trust 6,000.00
Henry Smith 73,230.00
Empowered Minds (RC) 132,957.50
Project UNITY (RC) 35,790.00
Sir Halley Stewart 22,250.00
Sport England 14,800.00
Smallwood Trust 20,000.00
Heritage (The National Lottery Heritage Fund) 80,000.00
SBS Skipton 5,000.00
Screwfix Foundation 2,880.00
Albert Hunt, RISE, Garfield Weston, Dads and Lads 0.00
Restricted total 403,407.50

Page 9 of 15

Charity Number 1181634

www.bettercommunities.org.uk

Better Communities Bradford

Annual Report & Financial Statements 2025–26

Unrestricted income

Line
Income
Line
Income
Grant received (Lloyds Bank Foundation)
25,000.00
Consultancy and service income (Huddersfield 2,161.96, Alpha United 2,000,
Bradford 560)
4,721.96
Minibus income
1,800.00
Unrestricted total
31,521.96

Restricted grants include funding used to deliver services both by external providers and by BCB-employed staff. Where services were delivered internally, associated staff costs were recovered through transfers to unrestricted funds.

3. Restricted and Unrestricted Funds

3a. Opening Restricted Reserves Position

At the start of the 2025/26 financial year, Better Communities Bradford held restricted reserves of £75,827.48. These funds related to grants received for specific projects and charitable activities and were carried forward from the year ended 30 June 2025 in accordance with the relevant funder restrictions.

Total funds carried forward at 1 July 2025 have been restated to £114,494.42 to agree with the charity's bank records at that date. During the year it was identified that cash at bank at 30 June 2025 had been understated in the prior year's financial statements by £3,703.69. This has been corrected as a prior period adjustment. The correction could not be attributed to any specific restricted fund and has therefore been applied in full to unrestricted reserves, which are restated from £34,963.25 to £38,666.94 brought forward. Restricted reserves brought forward are unaffected and remain £75,827.48.

During the year, eligible salary, delivery and support costs relating to restricted activities delivered by BCB-employed staff were allocated and charged directly to the relevant restricted funds. Where expenditure on a restricted project exceeded the restricted funding available, the shortfall was met from the charity's unrestricted funds.

These allocations reflect the appropriate attribution of expenditure between restricted and unrestricted funds. They do not represent additional income, nor do they necessarily involve transfers of cash between separate bank accounts.

3b. Restricted Funds Detail

Restricted Fund Balance b/fwd Income Money out Balance c/fwd
Albert Hunt Trust 60.00 0.00 (60.00) 0.00
RISE, Sackler and Awards for All 12,400.00 10,500.00 (15,817.42) 7,082.58
Brelms Trust 2,414.77 6,000.00 (5,696.98) 2,717.79
The Henry Smith Charity 20,324.90 73,230.00 (67,824.00) 25,730.90
Empowered Minds (Reaching
Communities)
1,932.85 132,957.50 (130,712.33) 4,178.02
Project UNITY (Reaching
Communities)
8,458.38 35,790.00 (44,239.43) 8.95
Garfield Weston 15,570.00 0.00 (15,376.00) 194.00
Sir Halley Stewart 11,500.00 22,250.00 (33,750.00) 0.00
Sport England 4,227.68 14,800.00 (13,020.00) 6,007.68
Smallwood Trust 0.00 20,000.00 (20,000.00) 0.00

Page 10 of 15

Charity Number 1181634

www.bettercommunities.org.uk

Better Communities Bradford

Annual Report & Financial Statements 2025–26

Restricted Fund
Balance b/fwd
Income
Money out
Balance c/fwd
Restricted Fund
Balance b/fwd
Income
Money out
Balance c/fwd
Restricted Fund
Balance b/fwd
Income
Money out
Balance c/fwd
Restricted Fund
Balance b/fwd
Income
Money out
Balance c/fwd
Restricted Fund
Balance b/fwd
Income
Money out
Balance c/fwd
Heritage (The National Lottery
Heritage Fund)
0.00
80,000.00
(13,500.00)
66,500.00
Screwfix Foundation
0.00
2,880.00
(1,435.76)
1,444.24
SBS Skipton
0.00
5,000.00
(5,000.00)
0.00
Dads and Lads
(1,061.10)
0.00
1,061.10
0.00
Subtotal, restricted delivery funds
75,827.48
403,407.50
(365,370.82)
113,864.16
Restricted staff costs prepaid, held
for delivery in 2026/27
20,355.45
Total restricted funds carried
forward
134,219.61

Money out represents expenditure on restricted project delivery together with amounts transferred internally to unrestricted funds to recover eligible staff and delivery costs, in line with funder agreements. A positive figure in the money out column denotes a transfer received from unrestricted funds. These transfers are internal reallocations and do not involve movements of cash between separate bank accounts.

The Albert Hunt Trust fund is carried forward at nil. The £60.00 balance remaining at the year end was transferred to unrestricted funds, reflecting eligible mental health therapy delivered by the charity's own staff during the year in furtherance of the fund's purpose.

The Dads and Lads fund is carried forward at nil. The fund carried a brought forward deficit of £1,061.10 arising from a prior year overspend on eligible delivery. This has been met in full by a transfer from unrestricted funds.

3c. Purpose of Restrictions

Funder
Purpose of Restriction
Funder
Purpose of Restriction
Albert Hunt Trust
Mental health therapy
Awards for All and Sackler Trust (RISE
Bradford)
Young people mentoring and support
Brelms Trust
Community based activities and services for women
Garfield Weston Foundation
Men's mental health support
Heritage (The National Lottery
Heritage Fund)
Preservation and celebration of South Asian Muslim women's textile and
embroidery heritage
Reaching Communities: Empowered
Minds (NLCF)
Provision of sewing classes and counselling for women, including
permitted management and therapy costs
Reaching Communities: Project UNITY
(NLCF)
Community led work addressing anti-Muslim prejudice through education,
dialogue and support
SBS Skipton
Spaces for young women to strengthen emotional wellbeing and improve
life stability
Screwfix Foundation
Refurbishment and improvement of the charity's therapy and community
space
Sir Halley Stewart Trust
Project FAITH, anti-Muslim prejudice, mental health and wellbeing
support, including permitted contributions towards core costs
Smallwood Trust
Support for women facing hardship through therapeutic and wellbeing
services
Sport England
Physical activity, wellbeing and health programmes

Page 11 of 15

Charity Number 1181634

www.bettercommunities.org.uk

Better Communities Bradford

Annual Report & Financial Statements 2025–26

3d. Restricted Funds Carried Forward

The following restricted fund balances remained unspent at 30 June 2026 and are carried forward for application to their respective restricted purposes during the year ending 30 June 2027.

Fund
Balance c/fwd
Notes
Fund
Balance c/fwd
Notes
Fund
Balance c/fwd
Notes
RISE, Sackler and Awards
for All
7,082.58
Brelms Trust
2,717.79
The Henry Smith Charity
25,730.90
Empowered Minds
(Reaching Communities)
4,178.02
Project UNITY (Reaching
Communities)
8.95
Garfield Weston
194.00
Sport England
6,007.68
Heritage (The National
Lottery Heritage Fund)
66,500.00
Grant received towards the year end; to be applied to project
delivery in the following period.
Screwfix Foundation
1,444.24
Subtotal, restricted
delivery funds
113,864.16
Restricted staff costs
prepaid
20,355.45
Staff salaries paid in advance for the quarter commencing 1
July 2026.
Total restricted funds
carried forward
134,219.61

3e. Unrestricted Funds Summary

At 30 June 2026, total unrestricted funds were £53,065.08, consistent with the Statement of Financial Activities and the balance sheet. Of this, £6,596.18 is held in the minibus as a fixed asset, leaving free unrestricted reserves of £46,468.90. These reserves comprise unrestricted funds brought forward, as restated to £38,666.94 following the prior period adjustment described in note 3a, together with unrestricted and core funding received during the year, consultancy and service income, and minibus income, and amounts transferred internally from restricted funds to recover eligible staff and delivery costs in line with funder agreements, less expenditure charged to unrestricted funds during the year.

Cash at bank and in hand at the year end amounted to £160,333.06. The charity's total funds at the year end were £187,284.69, comprising this cash, £20,355.45 of staff costs prepaid for the following period, and the minibus carried as a fixed asset at £6,596.18. The cash balance is held in a single bank account and includes both restricted and unrestricted funds. It therefore does not represent funds wholly available for general use, since a substantial proportion is restricted to specific projects and must be applied in accordance with funder requirements.

The trustees consider the level of unrestricted reserves to provide a reasonable degree of financial resilience, while recognising the importance of continuing to build and strengthen unrestricted reserves to meet the charity's ongoing operating commitments and to support long term sustainability.

Page 12 of 15

Charity Number 1181634

www.bettercommunities.org.uk

Better Communities Bradford

Annual Report & Financial Statements 2025–26

4. Related Party Transactions

Name Nature of Transaction Amount (£)
Payment for services as a subcontractor updating BCB's
Mohammad Shoaib Ramzan website. Shoaib resigned as a Trustee on 29 June 2026. The
payment was made in accordance with the requirements of
450
the Charities Act 2011.

No other trustees received remuneration or benefits during the year.

Page 13 of 15

Charity Number 1181634

www.bettercommunities.org.uk

) Amanah ACCA Chartered Cgrrified Accountants 91217712377 ¢knn L•n•. Bg SDB INDEPENDENT EXAMINER'S REPORTTO THETRUSTEES OF BETTER COMMUNITIES BRADFORD Charity number.. 1181634 A¢¢ounts for the year ended: 30 Juno 2026 Accounts covered by this report.. Pages 1 to 13 I report to the trustees on my examination of the accounts of Better Communities Bradford "the CIO") for the year ended 30 June 2026. Responsibilities and basis of report As the trustees of the CIO, you are responsible for preparingthe accounts in accordance with the requirements of the Charities Act 20111.the Act"). I have ex2mined the CIO'S accounts under section 145 of the Act. In undertaking my examination, I have followed the applicable Directions issued by the Charity Commission under section 14515llbl of the Act. An independent examination is a form of external scrutiny but is not an audit. Accordingly. I do not express an audit opinion on the accounts. Independent examiner's statement The CIO'S gross income exceeded £250,000 during the year. I confirm that l am qualified to undertake this independent examination as a qualified member of the Association of Chartered Certified Accountants, which is one of the professional bodies listed for this purpose under the Charities Act 2011. I have completed my examination. Nothing has come to my attention that gives me reasonable cause to believe that, in any material respect.. accounting records were not maintained in accordance with section 130 of the Charities Act 2011.. or 2. the accounts do not agree with those accounting records; or 3. the accounts do not comply with the applicable requirements concerning the form and content of accounts contained in the Charities IAccounts and Reports) "Our vislon Is your SLIC￿ss.

Regulations 2008, other than the requirement for the accounts to give a true and fair view, which is not a matter considered as part of an independent examination. I have no other concerns arising from my examination, and I have encountered no other matters to which attention should be drawn in order to enable a proper understanding of the accounts. Signed: Name: Talib Mustafa. FCCA Professional qualification and body.. Fellow of the Association of Chartered Certified Accountants IFCCAI Association of Chartered Certified Accountants IACCAI Firm: Amanah Accountants Address: 56 Green Lane Birmingham B9 5DB D8te- 0310812026 Thi5 reply i58wen 501elyforthe purpD5e5 olthe reference without anyre5ponsibility tOVOU Dn the part DIAmanahAccountsnts, It5empl￿es Dr agents, but it 15 nottD relieveyou from anyotherenquiry or the perfDrmance Df any Dtherduty.Atn3n3h ￿coUntantsdoes not accept information ha5 been prep3red from infortnation andexplanation5 obtsined from client.