COMPANY REGISTRATION NUMBER: 08441190 CHARrrf REGISTRATION NUMBER: 1181812 The Lymm Sanctuary Hub Limited Company Limited by Guarantee Unaudited Financial Statements 31 December 2021
The Lymm Sanctuary Hub Limited Company Limited by Guarantee Financial Ststements Year ended 31 December 2021 Page Trustees, annual report (incorporating the directorfs report) Statement of financial activrlies (induding income and expenditure account) Statement of financial position Notes to the financial statements
The Lymm Sanctuary Hub Limited Company Limited by Guarantee Flnancial Statements Year ended 31 December 2021 The Trustees. who are also the direct(Ks for the purposes of company law. present ther report and the unaudited financial statemerts of the charity for the year ended 310rnber 2020. Referencè and admlnlstralfve detalls Registered charity name: The Lnrn Sanctuary Hub Limited Chartty registrat¥Jn number: 1181812 Ccmpany registration numter 08441190 Principal office and registered office: ¢Jo Proud Goutirn, Hamilton Dawes House.117c Ltverpool Road. Cadishead, M44 5BG The Trustees.. Mr D Eadon Mr S Fawcett Mr A Langley lappointgd 1•1 August 2022) Mr R C Pearce Mr K A Rogers structur•, governance and management Management of The Lymm Sanctuary Hub {LSH) s eafried out through the Hub Management Group IHMGI whi¢h reports to the Board. This (#)nsists of 7 members including those responsible for managemènt, eovordination and marketing of our community prcKJrammes, financ& & funding and management of our subsidiaries: LyTnm Business Centre and Sancluary Café Lymm CIC. Policies and PredureS have been drawn up covering: bullying & harassmen( confidentialty, data protection. discipline. drugs & alcohol, environmental managemenL grievance. health & safety. risk management. safeguarding, secullty volunteers.
Objectives and Actlvittes Lymm Sanctuary Hub {LSHI. based in the Lymm knbrary Annexe. provides a range of Ix)mmunty services to local people. including those vath special needs. the young, eldety and vulnerable. Our charitable objects are to promote any charitable purw)se for the benefft of the (x)mmunity as the trustees see fft in particular Ixrt not exdusivety by the followtro means: To proTrllde information and advice to people in need. especially the elderly. through a dropin centre and workshops. designed to o)ver all areas of need that they Inay face. To provide an affordable counselling service for those vthh mental health and relational issues and support to those wtth dementia. To provide a mentoring and turtion service for young people and adulls. To provide a support neork and services for young families. particularly those new to the village and those without local family supm and to those who find themsefves isolated after breakdown in family relats"onships. To provide financial counselling and adv services to those struggling with their finances and thos8 in debt. LSH has tsvo operating subsKJiaries: Lymm Business Centre Ltd {Reg. No. 11480852) provides affordable office space and hot4esking. eventlmeeting room space and business support services from its base on rirst floor of the Lymm Library Annexe. Sanctuary Café Lymm CIC (Reg. No. 11861482) is an ecumenical. community-based initiab"ve. supported by the churches in the LM area. which provides high quality food, drinks and cakes at reasonable prices and also selling bcx)ks. cards and gffls. It is based in the Lymm Unf(ed Refornied Church Hall adjacent to the Lyrnm Library. 2. Achlevemènts and p•rfornianc• In 2021 During 2021. we gradually re-opened the community space and continued lo run some of our community programmes in the Hub tsking account of Covid-19 restrictions and risk assessments. The affordable counselling sèrvice (ntinued to operate throughwt the year inrttally on Ilne via Zoom but some fac&tO-face sessions in the Hub were stsrted Sater in the year. It has helped 74 clients since it slarted and F)eople genuinely fed very grateful for the affordabl8 sessions. One couple said that the 5 sessions had saved their marrtage and their famity. The Memory Café operated successfijlty Ihroughout this year. Due lo increasing numbers and Covid space restrictions, it has moved to holding sessions a month the United Reformed Church. Activities induded quizzes. seated exercises. themed sessions and social afternoons with refreshments. Average attendance is 18 to 23 per sessron ci)mprising those suffering from memory loss, their careTsHamity members and volunteers. LSH Ix)ntinued to support the Leave N(ne Behind in Lymm ILNOBIL) meals campaign during the year. Demand for the hot meals declined as Covid restn"ctFons were Itfted and the focus is now on delivering frozen meals which are provided by the Sanctuary Café. A 'legacy' prTr3rammè is being considered to cijntinue to provide meals for those most in need. A key aspect of the scheme is the weekly contact with $tOMerS to confim) on their Orde and delivw the meals which also provides opportuntbes to check on their welfare. We secured a grdnt of£9.980 from the Ch&ShE Communty Foundation earlier in the year for our IT4AII project which is the first phase of a programme to help isolated. eldety people who live in the Lymm and the suffounding area. especially those who are not cyjrrenty taking part in online activttses or able to access available online seTvices. We recJuited a c(Fordinator to delrver this proiecL Neil McKay. wilh support from a steering group and volunteers. Work vrds undertaken on raising awareness ofthe project and running a series of introductoryl tastw se&sions.
On the staffing frort we have recenty [ecrUrt an apprenti. Sanah Bukhari. WIK) being fijnded for 6 MthS under the DWPS lfjckstsrt Programme to fffOVKle adminislration SUp*t to the Hub and Busine&s Centre including working on some our (x)mrnunty prcrfJrammes. We secured a grant at the end ofthe year from the Avrdrds for All programme of £9.984 to contribute towards the costs of employing a Communty Pr(¥ects C(thinator to lead the development of our community aclivities work and started the FYCtess of recFUtting a suitable IndIdate. Establishing and operating LSH has onty been tM)ssI)le through the substantMI ntribUtIon of tim6 and expertise from our volunteers and professM)nal advis( who dated their time free-of-charge during the year. This totalled 1.464 IK15 in 2021. 3. Flnanclal Revl•w The total income for the year was £58,806 which was cornprwl of £28.995 in donated lime by volunteers and providers of professional serlices. £27,277 in syants and donats'ons and £2.534 from the eounselling service and room hire. Totsl expenditure was £54.104 which comprised of £4.952 in salaTi8S. £5.940 In rent a1 seice charges. £8.906 in LNOBIL C•)sts, £28.995 in donated volunteer and professional time an¢J £5.311 in miscellaneous costs. The overall surplus for the year was £4,702. The Trustees consider, under a cCtInUed threat from Covid-19, that consolidat resery8s sufficient to cover our actiwties for 6 months are requlred to maintain the Charitls fijture. 4. Current Actlvltlos and Future Plans Our PTiorities this year have been to consolKlate and further improve our existing community projocts whllst working on the future deVelOpwnI of our activttiès aimed at building a stronger. more r05ilient communty which empowers people to overcome their problems and live better Itves. In May, we appointed Joyce Murdoch as our Communty Projects Ccpordinalor to lead this work fundod by the Awards for All grant. Joyce has a teaching background and wide experience of managing and delivering communty-based activities induding working with volunt88rs. She INes in Lymm and has worked as a volunteer for local community organisatsons. Joyce has been working wilh the leaders of all our communty projects to understand their activtties and to provide guidance on their future devekjpment and funding opportuntties. She has also been working on engagement wth th? communty in Lymm and the surrounding area to raise awareness of the Hub's activf(ies and to identfy new (xjmmunty pn)jects which meet our objectives. This has induded productlon of our newsletter and (Jrganisation of a series of communty engagement sessions in the Hub and Library. In terms of our existing projects. Ihe Memory Café has continued to operate sussfullY in the United Reformed Church wlth tts regular fortnighty sessions and has intrixJu(%d 'Singing for the Brain. sessions on atternate weeks which have proved very popular. A grant of £600 has been secured from Barthester Charities to continue th&se SesSn$ for next few months. The IT4MI project has been renamed the'Digital Café. and now operates every Thursday afternoon in Lymm Library with support from a team of 9 volunteers. The number of attendees has buitt-up over the year with over 50 dients having been helped so far. Records of client feedback are kept and we can point to at least 75 written recommendations forthe serviix by those who have atteF7ded. The funding from Cheshire Communty Foundation runs (Mrt by the end of this year and we are Iry)king at funding opts'ons to continue this successbjl proje irrto next year. During Ihe year, LSH has provided administratton. marketing and financial support to the Lymm Environmental Action Forum {LE4F). an umbrdla organi%ation representing a wide rdnge of local
environmental groups, whith FrnKles infomiation and advi to r&%idents to help them to redu their carbon footprints. A series of events have been delNered covering energy. wastelrecyding. food and transport and an orienteering event was held in collaboratn with Friends of Spud Wry)d. A Green Christmas Fair in collaboration with the Warrtngton Unrted Refornied Church {URC) Pastorate will be help on November 12 at Lymm URC. Lymm Pansh Counal has ndty provided a grant of £1.000 towards the costs of delÈvering these events. Wè have continued k) delNer frozen meals fr(m the Sanctuary Café to a small number of Lymm residents who are in need. appreciative of the Servi and the regular contact. A decision will be made before the end ofthe year on the future of Ihis scheme and its kgacy. LSH is supporting the initiative in LnM to help Ukrainian Refug who have been placed with local families and in the pr()vision of humanitarian aid. This has inchjded setting-up Just GNing pages to Collect donats.ons and managing the disbursement of funds. English language lessons are b&in9 delivered in the Hub and fund5 have been used for books and materials. The communty engagement sessions have identified some priority areas forfuture development knduding settinup: a Befriending Scheme to support members of cmjr communty wh) are particularly vulnerable and isolated by offering weew contact and spotting areas of COnM before they develop to crisis point. The need for this has arisen from our work to support the Leave No One Behind in Lymm Meals S¢h&me duriro the pandemic which involved regular conlact wth such people a support group for parenis and carers of children & young peOe with Special Educalional Needs 8 scheme to help resKlents to cope with the rapid rise in the cosl of living by providlng infomialion and advice on managing household bills and personal finances. This will bulld on the Christians Against Povety money (¥)urse. which was delivered before the Pandemic, and on the energy a(fviL sessKJns delivered over the past few years in the Hub. Our Communty Projects Co-ordinator is working wrth the Trustees, prciect leaders and volunteers to produce plans for the delivery of these activities next year.
The Lymm Sanctuary Hub Limited Company Limited by Guarantee statement of Financlal Activities (including income and expenditure account) Year ended 31 December 2021 Unrestricted R&slncted funds funds Total funds Total funds Income and endowments Donations and aCleS 30.382 1650 25.890 Charitable activtties Other trading athities Total Income 56.272 1.650 5S.059 1.375 32,916 25.890 58.806 56.434 Expenditure Expend¢lur8 on charttable a¢trvTties Other expenditure Total e¥pendlture (30.390) {7055) {37,445) (15.573) (1086) {16659) {45963) (81411 (54,104) (27,371) 17,580) {34,951 } Net Incomé {4529) 9.231 4,702 24.331 Net movement In funds 14529) 9.231 4,702 24,331 Reconclllatlon of lunds Total funds brought forward Total lunds carrled fonmard 34,228 11,686 45,914 29.699 20917 50.616 24,331 The statement of financial activities indudes all gains and losses retognised in the year. All income and expenditure derive from Continuing activities.
The Lymm Sanctuary Hub Limited Company Limited by Guarantee Statement of Financial Position 31 December 2021 2021 2020 Flxed assets Tangible fNed asse Investments 13 8,127 20.102 7,877 15.012 28.229 22.889 Current assets Cash at bank and in hand Debtors Amounts owed to group companies 28.354 500 23.107 Cradltors: amounts falllng due wlthln year PAYE Accruals Amounts owed to group companies Net current assots 477 6,142 82 22.387 23,025 Total assets loss current Ilablllll•s 50,616 45,914 Funds of thè charlty Restricted funds unstrICted funds 20.917 25,699 11,686 34,228 Total charlty funds 14 50.616 45.914 For the year ending 31 December 2021 th8 charity vms entdled to exémption from audlt under se¢tion 477 of the Companies AGI 2C#)6 relating to small COrran18$. Directors, responsibilitles: The members have not required the company to obtsin an audr( of tts financial statements for the year in questK)n in accordance wtth section 476; The dir8Ctors acknowledge their responsibilities fOrMplYIng wtlh the requirements of the Act wsth respect to accounting records and the prepa[ali of financial ststements. These financial statements have been wepared in acLordaThx with the provisM)ns applicable to companies subject to the small companies, regime. These financial statements wer8 approved by the board of trustees and authorised for issue at the Annual Ganeral Meeting on 11 October 2022. and are signed on behaK of the board by.. MrRCPear Tnsstee
The Lymm Sanctuary Hub Limited Company Limited by Guarantee Notes to the Financial Statements Year ended 31 December 2021 General Informatton The charrty is a public benefft errtty and a prwate Company limited by guarantee. registered in England and Wales and a registered tharity England and Wales. The address of the registered office is Office 16. Hamilton Davies House.117 Liverpool Road. M44 5BG. statement of compliance These finanrAal statements have been prepared in corn18n with FRS 102, The Financial Reporting Standard applicable in the UK and the Republic of Ireland,. the Ststement of Recommended Practi applIe to charities preparing their accounts in accordance with th8 Financial Reporting Standard applicab in the UK and Republic of Ireland {FRS 1021 (Charities SORP {FRS 102)) and the Companies Act 2006. Accounllng poll¢le8 Basls of Fnparatlon The finanual Statets have been prepared on the historical cost basis. as bYh)dified by the revaluation of certaln financial assets and liabilrties and investment properties measured at fair Value through inco or expenditurè. The fin8nckql slatements are prepared in sterling. vthich i8 the fvn¢tioTral Currency of the entity. Golng concern There are no material uncertainties about the charws abilty to o)ntinue. Fund a¢¢ountlng Unrestricted fijnds arg available for use at the discTetion of the trustees to further any of the charity's purposes. Designated funds unrestricted funds earIked by thè trustees for particular future project or commltment. Restricted funds are subjected to restriclions on thr expenditure dedared by the don orthrough the tern of an appeal. and Trdll into one oltwo sub-dasses." restricted income fvnds or endomnent funds.
The Lymm Sanctuary Hub Limitsd Company Limited by Guarantee Notes to the FinancÉal Statements l¢wknu Year ended 31 December 2021 AoUntIng pollcles (tontit) Incorning resources l incoming resources are induded in the ststement of financial aGtwrtS when entitlement has passed to the charity.. it is probabte that the economtc beneffts associaled vth the tranSaCtn will flow to the charty and the amounl can relkqbty measured. The following specfft policies are applied to particular categories of income: income fn)m donations or grdnts is recogn1 when there is evidence of entitlement to the grft. rèceipt is probable and rts amount can be measur1 reliabty. legacy income is recognbsed Vttn receipt is probable and entitlement is established. income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably. in which case value is derived from the cost to the donor or the estimated resa value. Donated facilities and services are recognised in the accounts when received rf the value can be reliatty m8asured. No amounts are induded for the contribution of general volunteers. income from contrdcts for the suppty of Se1 Is recA)gnised with th8 de[ery of the contracted service. This is classlfied as unrestricted funds unless there is a contractual requirement for it to be spent on a partiojlar purpose and retumed rf unsp8nt. in which case it may regarded as restrided. Resourc exp8nd8d Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure indudes any VAT which cannot be fulty recovered. and is dassfied under headings of the statement of finanual activities to which r( relales: expendrlure on raising fijnds ndudes the costs of all fundraising activities, events. non- charitable trading actsvit. and the sale of donated goods. expendtiure on charitable aclivtknes indudes all costs incurred by a chartty in undertaking actwities that further rts tharitable aims for the benefft of its beneficiaries. including those support costs and costs relating to the govemance of the chanty apportKfyned to tharitable actwilie5. ¢)therexpenditure includes all expenditure Itwt is rEither related to rdiging funds forthe charity nor part (rf its expenditure on drilable actNities. All costs are allocated to experKliture tegorieS refEecting the use of the resour. DireGt Costs attributable to a single activty are allocat directy to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable. justifiable and consistent basis. Tangible assets Tangible assets are initialty recorded atcost. and subsequenty stated at cost less any accumulated depreciation and impaimient thses. Any langible assets caffied at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent alMulated depreciation and subsequent ac(JJmulated impainnent losses.
The Lymm Sanctuary Hub Limited Company Limited by Guardntee Notes to the Financial Statements Year ended 31 December 2021 Accounting pollcles (tonthM Tanglble assets (c>11 An increase in the carying amount of an at as a result of a revaluation. is recognised in other recognised gains and losses. unless tt reverses 8 tharge for impairment that has previousty been recognised as expenditure within the slatemenl of financial aCtNit. A decrease in the carying amount of an asset as a result of revaluation. is recAJgnised in other recognised gains and 105ses, except to which r( offsets any preVuS revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial actNities. Investments Unlisted equty investrnents are Inltlaty rec#)rd&J at c4 and subsequenty measured at fair value. If fair value cannot b& reliably measured. assets are Thwsured at cost less impaimient. Listed investments are measured al fair value with changes in falr value being recognised in income or expenditur6. Impalrnient of flxed assets A review for indicators of iMpainnI rs calwied out at 8ath r8PCYting date, with the recoverable amount being estimated where such indicators exist. Where the carytng value exceèds the recoverable amount. the asset impaired accordingly. Prior impaiments are aiso reviewed for possible reversal at each reporting date. For the purposes of impairment testing. vthen it 1$ not possible to estimate th6 recoverable amount of 8n individual asset. an estimate is made of the reo)verable amount of the cash-generating unil to whlch the asset belongs. The cash-generating unit is the smallest hlentifiabl8 group of assets that includes the asset and generates cash inllovts that largety independent of the cash inflows from other assets or groups of assets. For impaim@nt lesting of goodwill, the WIll acquired in a business combination is. from the acquisition date. allocated to each of the cash4Jenerating units that are expected to benefft from the synergies of the combination. irrespective of whether other assets or liabiif(ies of the charity are assigned to those unlts. Llmltsd by guarantee The company is limFted by guarantee. Each member is liable to make a ¢ontribution of £10 In the event of the company being V•ThJnd up. Donallons and Grants Unrestrtcted Funds Restricted Total Funds Funds 2021 Donations Donations (Just Giving. LNOBIL meals) 1.387 4,467 5,854 Grants Grants rece1vab {CCF. Awards kn All. Kk Start) 21,423 21.423
The Lymm Sanctuary Hub Limited Company Limited by Guarantee Notes to the Financial Ststements (conim• Year ended 31 December 2021 Donatlons and legacies (ttinbm Unrestricted Funds Restricted Totsl Funds Funds 2021 othar donatlons and legacies Exceptional inGome from donalions (Volunteer and professional time donated) 28.995 28.995 30.382 25,890 56,272 Unrestricted Funds Restricted Total FUtS Funds 2020 Donatlons Donations 13.580 10,121 23,701 Grants Grants receN8ble 9,060 9.060 Other donations and le9a¢loS Exceptional income from donat$ 22.298 22,298 35.878 19181 55,509 Charltable actlv5tles Unrestricted Totsl Funds Unrestn'ctwj Total Funds Funds 2021 Funds 2020 Counselling services 1,650 1.650 1375 Other tradlng actlvltles Unrestricted Totsl Funds Unrestricted Total Funds Funds 2021 Funds 2020 Other sundry income
The Lymm Sanctuary Hub Limited Company Limited by Guarantee Notes to the Financial Statements (c Year ended 31 December 2021 Expendlture ¢)n charltable actmtles by fund type Unrestricted Restricted Totsl Funds Funds Funds 2021 Memory Cafe Leave No One Behind IT4AII Kick Start Leaf Other Dirert Costs Support costs 676 8.906 2,339 2,802 676 8,906 2,339 2.802 850 1.395 28.995 1.395 28995 30.390 15.573 45.963 9 Eyndlturn on chatltable acllvltlès by actlvlty ty undertaken Grant funding directy of actrviti'es Support Total funds costs 2021 Total fijnd 2020 Governanca costs 28,995 28,995 28,995 28,995 14,570 14,570 10. Othor expendlturo unrestric Restricted Funds Funds Rent and Service Charges Insurance Office expenses Memory Café IT4AII LNOBIL Sundries 5.940 625 703 167 216 302 7.055 1,086
The Lymm Sanctuary Hub Limited Company Limited by Guardntee Notes to the Financial Statements (Cu6dj Year ended 31 December 2021 11. Staff costs The total staff costs and employee beneffts for the reporting are analysed as follows: 2021 2020 The averaga head count of employees during the year vms 2 (2020.. Nil). No employee re¢eived employee beneffts of more than £60.(X)O during th8 year {2020: Nill. 12 Trustse rornuneratlon and expenses No remuneration was P8KI to any trustee in the year. No expens05 were paMJ to any trustee in the year. 12
The Lymm Sanctuary Hub Limited Company Limited by Guarantee Notes to the Financlal Statements Year ended 31 December 2021 13. Tanglble fixed assets Tenant's Addltions Cost Al 1 January 2020 Additions 7.877 250 At 31 DeGomber 2021 8,127 D•prèGlatlon At 1 January 2021 and 31 December 2021 Carrylng amount At 31 December 2021 8.127 7.877 At 31 December 2020 14. Analysls of charltsble funds Unrestrlcted funds Al 31 Decembe 2021 1 January 20 21 Incune Expenditure Transfers General fijnds 34.228 32,916 (37.445} 29.699 34,228 32.916 (37,445) 29,699 At 1 January 20 At 31 December 2020 Income Expenditure Transfers General fijnds Transfer Memory Cafe 24,331 37.253 {26,011) 35,573 {1.345 (34,228) (1345) {1345) 63,129 (261111
The Lymm Sanctuary Hub Limited Company Limited by Guarantee Notes to the Financial Statements (c¢wJthued) Year ended 31 December 2021 Analysls of charttable fund5 {C4yJfrnu Restricted funds At 31 Decembe r 2021 1 January 2021 IncowE Expendiiure Transfers Leave No One behind Covid Grant Memory Cafe IT4AII Kick Start Leaf Co-ordinator Costs 5,626 6,060 3.718 9,122 220 3.220 {2840) 1.129 250 9.998 1441 500 9.985 1.379 2,506 2.802 7.492 1.361 350 9,985 11.686 25.890 16.659 20,917 At 31 Dgcernbe r 2020 At 1 January 2020 Incom8 Exwditure Transfers Leave No One behind 12010) 5.626 Covld Grant 9.060 (30CM)) 6,060 Memory Cafe (1830) 1.345 Thlnk F8mity Matters 2,000 (2,OW) 19,181 8.840 1.345 11,686
The Lymm Sanctuary Hub Limited Company LimTted by Guarantee Notes to the Financial Statements Year ended 31 December 2021 Analysis of net assets between ndS Unrestrlcted R&slricted Total Funds Funds Funds 2021 Tangible fixed assets Cuent assets Credrtors le&$ than 1 year Net ass•ts 28.229 8,089 6,142 28,229 29,006 6.619 20.917 477 30.176 20.440 50,616 Unrestricted Restrtcted Total Funds Funds Funds 2020 Tangible fixed assets Current assets CredfÉors less than 1 year Net assets 22.889 11.421 82 22.889 23.107 82 11.686 34,228 11.686 45,914
EX14AIPLE EXAMINER% UXQUALIFIED REPORT IndepurflÈnt Examin# R8port to thè Tntsteeg otthe Lymm Sw¢luary Hub Limitad arè Set J1 ort pa 3 to 8 Rasponslbililies and b4si¥ of r•port As th8 chaty trus d the cornpany {arKt akn tis dir lor th? purposes Df ryjmpany I) you are re5ponsiNe lorthe preTMrat#)n of the a(£ouits in aCCnce wrth the requirern of the Gonpanks ArA 2006 2006 P¢t'i Having sa5fied nysdl that xcourts of the are not requKed trj b? audjigd under Part 16 d the 21M Art arKI are ?91b18 fftJT independerrt ex1r011, I rep)rt in re8Fect ol my exarnlnatlon of your companys a¢eA)unts Ès earried out undgr sactv)n 145 crf thg Charitles Act 2011 fthe Xl11 Acri. In caryr4J out rny I h4vo ol&yKd th? Dire(h)M iry tho Clwty Comiw40n Under[On 14515llbl ol the 2011 Indep•M8nt examln•fs sMmem cnng wr# not kopt in rB4)X eompany ## rwwirI ty gaLl 386 of th9 2CX)6 AL¢ or tha accwnts do Mlt t<ri1 with th0 reccrfd#.' the a¢rAJunts do Mt u)rnply wth ttcyJnth)a requhments of a•ction 396 Of1 20ce Act othèr th&n Any r•qulrem¢nt th the a¢counts grwe a Inao and n( a n¥tter cOk18r9d a8 Pgrt ol an I8P9ndent examinaion." or th& accounts ha not bèen w8pw•d In ¥cordanca wlh tha m•tWs And prindpko of th8 Statemgnt of Recomm8nd¥d Prth for ae¢oufttsna and fokxxtrg by ch8Fttio$ lo Charl w8pbriThg thair oU8 In ac¢ordttro tho R•poilg StWKIDrf In Ihe UK aThJ Rw>ublk of Ir8lBnd (FRS 10211. •houkl b• drawn rnport In 0r tO•Mbl• • pw w)d•r•t4ndlrffj ofth• •t*))urts to Addrn$8 11