|||||||||
|---|---|---|---|---|---|---|---|
|**Trustees' Annual Report**|||||**for theperiod**|||
|**From **|Period start date|||**To**|Period end date|||
||Day
1|Month
April|Year
2020||Day
31|Month
March|Year
2021|
## Section A Reference and administration details
**Charity name** The Brighton and Hove Independent Mediation Service
**Other names charity is known by** BHIMS **Registered charity number (if any)** 1181888 **Charity's principal address** Lower Ground Floor, Ecclesden Grove Hill BRIGHTON **Postcode BN2 9NG**
## **Names of the charity trustees who manage the charity**
|1
2
3
4
5
6
7
8|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year**|**Name of person (or body) entitled**
**to appoint trustee(if any)**|
|---|---|---|---|---|
||Adrian Black|Chair|||
||SusyTaylor|Treasurer|||
||Sue Regi|Vice Chair|||
||Leo Littman||||
||Sophie Clifford||||
||EmilyJames||||
||||||
||||||
**Names of the trustees for the charity, if any, (for example, any custodian trustees)**
**Name Dates acted if not for whole year**
## **Names and addresses of advisers (Optional information)**
**Type of adviser Name Address**
**Name of chief executive or names of senior staff members (Optional information)**
**TAR**
10 Nov 2021
1
**Section B Structure, governance and management**
## **Description of the charity’s trusts**
The Charity Commission’s ‘association’ model constitution for a Type of governing document Charitable Incorporated Organisation. (eg. trust deed, constitution) Charitable Incorporation Organisation.
How the charity is constituted
- (eg. trust, association, company)
Trustee selection methods All serving trustees were appointed or reappointed at the last AGM in November 2020
- (eg. appointed by, elected by)
## **Additional governance issues (Optional information)**
You **may choose** to include additional information, where relevant, about:
- policies and procedures adopted for the induction and training of trustees;
- the charity’s organisational structure and any wider network with which the charity works;
- relationship with any related parties;
- trustees’ consideration of major risks and the system and procedures to manage them.
## **Section C Objectives and activities**
**Summary of the objects of the charity set out in its governing document**
- 1) To provide, promote and facilitate for the public benefit of the public, the provision of mediation and other forms of conflict resolution services for persons, organisations and groups who are involved in dispute or interpersonal conflict
2) To advance the education of the public, methods of mediation and conciliation and the nature and causes of such disputes and the means to manage them.
**TAR**
10 Nov 2021
2
The main activities the charity undertook for the public benefit during the period of this report included: Community Mediation. Providing mediation and one to one conflict resolution support to over 200 members of our **Summary of the main** community, a number of whom were at risk of being made **activities undertaken for the** homeless. **public benefit in relation to** Workplace Mediation. Providing workplace mediation **these objects (include within** services to one statutory and two voluntary sector **this section the statutory declaration that trustees have** organisations. **had regard to the guidance** Training. Providing mediation training and mediation support **issued by the Charity** sessions to university students and to staff from local **Commission on public** statutory organisations **benefit)** We affirm that all our activities are undertaken with due to regard to the guidance issued by the Charity Commission on public benefit.
## **Additional details of objectives and activities (Optional information)**
You **may choose** to include further statements, where relevant, about:
- policy on grant making;
- policy programme related investment;
- restorative practice supervision session to contribution made by volunteers.
## Section D Achievements and performance
|**Summary of the main**
**achievements of the charity**
**during the year**|BHIMS successfully adapted its services to take account of the
Government’s COVID19 restrictions and the ongoing health and
safety risks caused by the pandemic. This included acquiring new IT
and telephony equipment and services - and providing training - to
enable staff to work from home and to enable more of our services
to be delivered remotely.
Despite the pandemic we managed a 9% increase in the number of
referrals handled. We delivered conflict resolution services in 131
cases, mainly under our contracts with the Police, Council and
housing associations.
We produced three public information videos aimed at helping
members of the better handle conflict in their communities,
particularly during the lockdown. We promoted these on social
media.
We provided three sets of workplace mediation to local statutory and
voluntary sector organisation
We provided mediation training to 40+ students at a local University,
delivered two training and support sessions on mediation to local
authority workplace mediators, and provided three practice
supervision sessions to staff in one local statutory organisation.
(Continued overleaf.)|
|---|---|
**TAR**
10 Nov 2021
3
Section D Achievements and erformance p
We maintained good engagement with our volunteer community mediators during the pandemic through regular video peer support sessions. We also provided training on understanding racism. We bid successfully for grant funding from the National Lottery and the Sussex Community Foundation to assist us to respond to the challenges of the pandemic.
**TAR**
10 Nov 2021
4
## **BRIGHTON AND HOVE INDEPENDENT MEDIATION SERVICE FINANCIAL ACCOUNTS 2020-12**
|**CONTENTS**|**PAGE**|
|---|---|
|1. INDEPENDENT EXAMINER'S REPORT TO THE
TRUSTEES|2|
|2. STATEMENT OF FINANCIAL ACTIVITIES FOR
THE YEAR ENDED 31 MARCH 2021|3|
|3. BALANCE SHEET 31 MARCH 2021|4|
|4. NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2021|5|
|5. DETAILED STATEMENT OF FINANCIAL
ACTIVITIES FOR THE YEAR ENDED
31 MARCH 2021|12|
1
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE BRIGHTON & HOVE INDEPENDENT MEDIATION SERVICE**
## **Independent examiner's report to the trustees of The Brighton & Hove Independent Mediation Service**
I report to the charity trustees on my examination of the accounts of The Brighton & Hove Independent Mediation Service (the Trust) for the year ended 31 March 2021.
## **Responsibilities and basis of report**
As the charity trustees of the Trust you are responsible for the preparation of the 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 Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do 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.
Christopher Robert Tyler FCA DChA FCIE Institute of Chartered Accountants in England and Wales F1 CRT Limited Flat 24 Wellingtonia Court Laine Close Brighton East Sussex BN1 6TD
Date: 13 October 2021
2
## **THE BRIGHTON & HOVE INDEPENDENT MEDIATION SERVICE**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2021**
|Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
622
**Charitable activities**
4
Mediation services
50,570
Investment income
3
37
Other income
5
-
**Total**
51,229
**EXPENDITURE ON**
**Charitable activities**
6 & 7
Mediation services
53,620
**NET INCOME/(EXPENDITURE)**
(2,391)
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
67,575
**TOTAL FUNDS CARRIED FORWARD**
65,184|Restricted
funds
£
-
44,347
-
-
44,347
44,347
-
-
-|2021
Total
funds
£
622
94,917
37
-
95,576
97,967
(2,391)
67,575
65,184|2020
Total
funds
£
715
86,458
133
67,967|
|---|---|---|---|
||||155,273
87,698|
||||67,575
-|
||||67,575|
3
THE BRIGHTON & HOVE INDEPENDEN
MEDIATION SERVICE
BALAN
E SHEET
31 MARCH 2021
2021
Totsl
funds
2020
Total
funds
Unrestricted
fund
Restricted
fi]nds
Notes
FIXED ASSETS
Tangible assets
12
2,430
2.430
2,801
CURRENT ASSETS
Debtors
Cash at bank and in hand
2.847
66,971
2.847
66,971
145
65,631
69.818
69,818
65.776
CREDITORS
AR]ollnis falli8 due wirhin orte year
14
{7.064}
17.064)
{1,002)
NET CURRENT ASSETS
62.754
62.754
64.774
TOTAL ASSETS LESS CURRENT
LIABILITIES
65,184
65.184
67.575
NET ASSETS
65.184
65.184
67.575
FUNDS
Unresiricied funds
15
65.184
67,573
TOTAL FUNDS
65,184
67,575
The financial siatements were approved by the Board of Trustees and auÈhorised for issue on 10 November 2021 and
were signed on its behalf by..
Adrian Black- Trustee
**THE BRIGHTON & HOVE INDEPENDENT MEDIATION SERVICE**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The Financial Statements of the charity, which is a public benefit under FRS102, have been prepared in accordance with the Charities SORP (FRS102) Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)': Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The Financial Statements have been prepared under the historical cost convention with the exception of investments which are included at market value, as modified by the revaluation of certain assets.
The Brighton and Hove Independent Mediation Service meets the definition of a public entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).
The accounts are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these accounts are rounded to the nearest £.
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. The trustees have taken advantage of the various sources of Government support during the COVID-19 pandemic and consider that it will not have a significant impact on the charity's ability to continue trading. Income from trading activities is expected to reduce due to the lockdown conditions and steps are being taken to make cost savings. The trustees regard any impact to be short term rather than affecting the charity's ability to continue as a going concern. There are no material uncertainties affecting the current year's accounts.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## Incoming resources from generated funds
Grants/sponsorship/donations are recognised in incoming resources in the year in which they are receivable, except as follows:
- when donors specify that grants/donations given to the charity must be used in future accounting periods, the income is deferred until those periods.
- when donors impose conditions which have to be fulfilled before the charity becomes entitled to use such income, the income is deferred and not included in incoming resources until the preconditions for use are met.
## Investment income is recognised on a receivable basis.
## Incoming resources from charitable activities
Project specific funding - when donors specify that donations and grants are for particular restricted purposes, which do not amount to pre-conditions regarding entitlement, this income is included in incoming resources of restricted funds when receivable.
## Voluntary income
Voluntary income received by way of donations and gifts is included in incoming resources when receivable. The value of services provided by volunteers has not been included.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis including irrecoverable VAT and had been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
5
**THE BRIGHTON & HOVE INDEPENDENT MEDIATION SERVICE**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021**
## **1. ACCOUNTING POLICIES - continued**
## **Tangible fixed assets**
Individual fixed assets costing £100 or more are capitalised at cost.
Depreciation is provided at annual rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:
Computer equipment - 3 years straight line basis. Fixtures & Fittings - 4 years straight line basis.
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Fund accounting**
Funds held by the charity are either -
- Unrestricted general funds - these are funds which can be used in accordance with the charitable objects at the discretion of the trustees
- Restricted funds - these are funds that can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised to particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **2. DONATIONS AND LEGACIES**
## **3.**
## **4.**
|Donations
**INVESTMENT INCOME**
Deposit account interest
**INCOME FROM CHARITABLE ACTIVITIES**
Activity
Service Level Contract -
Local Authority
Mediation services
Service Level Contract -
RSL's
Mediation services
Training income
Mediation services
Workplace mediation
Mediation services
Grants
Mediation services|2021
£
622
2021
£
37
2021
£
35,000
10,120
1,450
4,000
44,347
94,917|2020
£
715
2020
£
133
2020
£
34,800
11,000
1,250
4,825
34,583|
|---|---|---|
|||86,458|
6
**THE BRIGHTON & HOVE INDEPENDENT MEDIATION SERVICE**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021**
## **4. INCOME FROM CHARITABLE ACTIVITIES - continued**
Grants received, included in the above, are as follows:
## **5.**
|**INCOME FROM CHARITABLE ACTIVITIES - continued**
Grants received, included in the above, are as follows:|||
|---|---|---|
|Sussex Police - Office of Police and Crime Commissioner
Brighton and Hove City Council
Sussex Community Foundation - Coronovirus Fund
Lottery Fund - Coronovirus
**OTHER INCOME**
Transfer from Brighton & Hove Independent Mediation Service|2021
£
16,747
18,000
4,900
4,700
44,347
2021
£
-|2020
£
16,583
18,000
-
-|
|||34,583|
|||2020
£
67,967|
The Brighton and Hove Independent Mediation Service (CIO number 1181888) was registered on 6th February 2019 and took over the assets and activities of the previous charity (number 1036021) on 1st April 2019. This represents the balances as at that time.
## **6. CHARITABLE ACTIVITIES COSTS**
|2021
£
Mediation services
**7.**
**DIRECT COSTS OF CHARITABLE ACTIVITIES**
Salaries (Note 9)
Professional charges
Office expenses
Other expenses
Promotions
Bank charges
Staff expenses
Subscriptions
Training
Utilities
Volunteer expenses
Depreciation
Note 15|97,967|2021
£
84,242
850
5,541
651
1,283
69
-
1,099
1,984
553
11
1,684
97,967|2020
£
87,698|
|---|---|---|---|
||||2020
£
72,573
2,794
5,438
877
105
50
169
408
3,271
544
95
1,374|
||||87,698|
7
**THE BRIGHTON & HOVE INDEPENDENT MEDIATION SERVICE**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021**
## **8. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 March 2021 nor for the year ended 31 March 2020.
## **Trustees' expenses**
There were no reimbursed expenses during 2021 (2020: £99 one trustee).
## **9. STAFF COSTS**
Staff costs during the year amounted to the following:-
|Gross Pay
Employers National Insurance
Employers Pension Contributions
Employment Allowance|2021
£
82,926
3,656
1,316
(3,656)
84,242|2020
£
71,165
3,070
1,338
(3,000)
72,573|
|---|---|---|
The average number of employees was 8 (2020: 7).
The charity considers its key management personnel to be the trustees who receive no remuneration or benefits from the charity.
## **10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES (2020)**
|Unrestricted
fund
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
715
**Charitable activities**
Mediation services
51,875
Investment income
133
Other income
65,584
**Total**
118,307
**EXPENDITURE ON**
**Charitable activities**
Mediation services
50,732
**NET INCOME**
67,575
**TOTAL FUNDS CARRIED FORWARD**
67,575|Restricted
funds
£
-
34,583
-
2,383
36,966
36,966
-
-|Total
funds
£
715
86,458
133
67,967|
|---|---|---|
|||155,273
87,698|
|||67,575|
|||67,575|
8
**THE BRIGHTON & HOVE INDEPENDENT MEDIATION SERVICE**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021**
## **11. INDEPENDENT EXAMINATION**
The Independent Examiners fee is £550.
## **12. TANGIBLE FIXED ASSETS**
|**12.**|**TANGIBLE FIXED ASSETS**||||||
|---|---|---|---|---|---|---|
|||Fixtures|||||
|||and|||Computer||
|||fittings|||equipment|Totals|
||||£||£|£|
||**COST**||||||
||At 1 April 2020||214||3,961|4,175|
||Additions|||-|1,313|1,313|
||At 31 March 2021||214||5,274|5,488|
||**DEPRECIATION**||||||
||At 1 April 2020||54||1,320|1,374|
||Charge for year||48||1,636|1,684|
||At 31 March 2021||102||2,956|3,058|
||**NET BOOK VALUE**||||||
||At 31 March 2021||112||2,318|2,430|
||At 31 March 2020||160||2,641|2,801|
|**13.**|**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||||||
||||||2021|2020|
||||||£|£|
||Accrued revenue||||2,847|145|
|**14.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||||||
||||||2021|2020|
||||||£|£|
||Trade creditors||||382|318|
||Taxation and social security||||869|-|
||Other creditors||||5,813|684|
||||||7,064|1,002|
|**15.**|**MOVEMENT IN FUNDS**||||||
||||||Net||
||||||movement|At|
|||At|1.4.20||in funds|31.3.21|
||||£||£|£|
||**Unrestricted funds**||||||
||General fund|67,575|||(2,391)|65,184|
||**TOTAL FUNDS**|67,575|||(2,391)|65,184|
9
**THE BRIGHTON & HOVE INDEPENDENT MEDIATION SERVICE**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021**
## **15. MOVEMENT IN FUNDS - continued**
Net movement in funds, included in the above are as follows:
|Incoming
resources
£
**Unrestricted funds**
General fund
51,229
**Restricted funds**
Sussex Police
16,747
Brighton and Hove City Council
18,000
Lottery Fund - Coronovirus
4,700
Sussex Community Foundation -
Coronovirus Fund
4,900
44,347
**TOTAL FUNDS**
95,576
**Comparatives for movement in funds**
**Unrestricted funds**
General fund
**TOTAL FUNDS**
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
118,307
**Restricted funds**
Sussex Police
16,583
Brighton and Hove City Council
18,000
Sussex Community Foundation
2,383
36,966
**TOTAL FUNDS**
155,273|Resources
Movement
expended
in funds
£
£
(53,620)
(2,391)
(16,747)
-
(18,000)
-
(4,700)
-
(4,900)
-
(44,347)
-
(97,967)
(2,391)
Net
movement
At
in funds
31.3.20
£
£
67,575
67,575
67,575
67,575
Resources
Movement
expended
in funds
£
£
(50,732)
67,575
(16,583)
-
(18,000)
-
(2,383)
-
(36,966)
-
(87,698)
67,575|
|---|---|
10
**THE BRIGHTON & HOVE INDEPENDENT MEDIATION SERVICE**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021**
## **15. MOVEMENT IN FUNDS - continued**
The purpose of each restricted fund was as follows:-
## a) Sussex Community Foundation (£4,900)
The purpose of this grant was to 1) Purchase laptops (and other IT accessories) and Zoom accounts to enable us to work remotely more effectively. 2) Fund our temporary caseworker for an additional day's work a week for a period of six months, to help us clear a backlog of referrals and to help reconfigure of our services to the Covid environment. 3) Fund the making of two animated public information films aimed at helping people in our neighbourhoods to find constructive ways to deal with conflict during the current crisis.
## b) Sussex Police - Office of Police and Crime Commissioner (£16,747)
The purpose of this funding was to fund a free community mediation service across Sussex for cases referred by the Sussex Police. In addition, the Police were offered training and support on how to make appropriate referrals and how to encourage parties to engage.
## c) Brighton & Hove City Council (£18,000)
The purpose of this grant, which has been provided by Brighton and Hove City Council, is to use mediation as a tool with people over the age of 25 to help reduce the risk of homelessness across Brighton and Hove. Trained volunteer mediators work with the people concerned, looking at alternatives to someone leaving home when the family ties break down.
## d). Lottery Fund (£4,700).
This purpose of the is grant was to 1) Train our volunteers in video conferencing and Covid-safe practices when meeting clients in person. 2) Provide diversity and inclusion training for our volunteers. 3) Promote our services to increase the number of people we help and to increase the reach of our animated public information films. 4) Funding additional staff time to adapt of our services to the Covid environment and for community outreach work.
## **16. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 March 2021.
11
**THE BRIGHTON & HOVE INDEPENDENT MEDIATION SERVICE**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2021**
|**INCOME AND ENDOWMENTS**
**Donations and legacies**
Donations
**Investment income**
Deposit account interest
**Charitable activities**
Service Level Contract - Local Authority
Service Level Contract - RSL's
Training income
Workplace mediation
Grants
**Other income**
Transfer from Brighton & Hove Independent
Mediation Service
**Total incoming resources**
**EXPENDITURE**
**Charitable activities**
Salaries (Note 9)
Professional charges
Office expenses
Other expenses
Promotions
Bank charges
Staff expenses
Subscriptions
Training
Utilities
Volunteer expenses
Depreciation of tangible fixed assets
**Total resources expended**
**Net (expenditure)/income**|2021
£
622
37
35,000
10,120
1,450
4,000
44,347
94,917
-
95,576
84,242
850
5,541
651
1,283
69
-
1,099
1,984
553
11
1,684
97,967
97,967
(2,391)|2020
£
715
133
34,800
11,000
1,250
4,825
34,583|
|---|---|---|
|||86,458
67,967|
|||155,273
72,573
2,794
5,438
877
105
50
169
408
3,271
544
95
1,374|
|||87,698|
|||87,698|
|||67,575|
12
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE BRIGHTON & HOVE INDEPENDENT MEDIATION SERVICE**
## **Independent examiner's report to the trustees of The Brighton & Hove Independent Mediation Service**
I report to the charity trustees on my examination of the accounts of The Brighton & Hove Independent Mediation Service (the Trust) for the year ended 31 March 2021.
## **Responsibilities and basis of report**
As the charity trustees of the Trust you are responsible for the preparation of the 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 Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do 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.
Christopher Robert Tyler FCA DChA FCIE Institute of Chartered Accountants in England and Wales F1 CRT Limited Flat 24 Wellingtonia Court Laine Close Brighton East Sussex BN1 6TD
Date: 13 October 2021
Page 1