Foundation for Forgiveness
and Reconciliation in Lebanon
A MINISTRY OF GENERA TIONS WITH A MESSAGE
The Foundation for Forgiveness and Reconciliation
Registered Charity 1182072
Annual Report and Accounts
For the year ended 31 March 2022
## **The Foundation for Forgiveness and Reconciliation**
## **Registered Charity 1182072**
## **Charity Information**
## **Trustees:**
Walter Sergio Nicora Jonathan Ridley Clark James Ronald Alcorn Keith Miller Lockhart (appointed 18 November 2020) Lidia Ethel Lammardo (appointed 15 March 2021)
## **Charity Number:** 1182072
## **Charity’s Principal address:**
112 Hunts Pond Road
Park Gate Southampton SO31 6RB
## **Independent examiner:**
Louisa Burton ACA Chartered Accountant 64 Union Road Portsmouth PO3 6GF www.louisaburton.co.uk
**- 2 -**
## **The Foundation for Forgiveness and Reconciliation**
## **Registered Charity 1182072**
## **Annual Report**
## **For the year ended 31 March 2022**
## **Objectives and activities**
The priorities of FFR have remained in supporting our peacebuilding work in Lebanon with sister organisation ‘The Foundation for Forgiveness and Reconciliation (FFRL).’ The work of FFRL that we support has developed slightly with the worsening crisis in Lebanon, focusing more on general psycho-social well-being with families and young people, rather than solely being focused on topics relating to peacebuilding and sectarian division.
A significant development towards the end of this financial year was the official registration of this sister organisation in Lebanon, and their subsequent change of name to ‘Al Shabiba Risala’. Currently this has little impact on our partnership with them, but as ‘Al Shabiba Risala’ is able to grow and take on more responsibility as an official entity in Lebanon, it may mean that in time FFR no longer needs to receive funds on their behalf. Trustees are therefore discussing what this might look like for the future of FFR in terms of our objective and activities with ‘Al Shabiba Risala’ and also other priorities of the charity.
We are continuing to support the development of Al Shabiba Risala’s peace centre in Lebanon, and we have also continued our work with Guardians Of The Flame in Northern Ireland to produce podcasts and video content that discuss issues of peace, conflict and religion, both in Northern Ireland and around the world. This furthers the charity's objectives of using digital media to promote values of peace.
## **Achievements and performance**
## **Schools**
We have continued to support an ongoing peacebuilding curriculum implemented through three schools in Lebanon. This focuses on skills of conflict resolution through a unique forgiveness and peace curriculum based on research by the _International Forgiveness Institute_ and further developed and adapted for a Lebanon context by The Foundation for Forgiveness and Reconciliation in Lebanon. The aim of this curriculum is to strengthen social cohesion in post-conflict or divided societies by preventing violence, increasing understanding between people of diverse backgrounds and building resilient relationships. This year the curriculum has been developed to include more general content with regards to psycho-social well-being, given the ongoing crisis in Lebanon there has been a clear need for this. This work in schools was made possible by an approx GBP 50,000 grant from Tearfund, an international relief and development organisation based in the UK who FFR are proud to have established a good and on-going partnership with.
## **Interfaith**
This project involves Christian and Muslim youth from the Saida area in South Lebanon. The project consists of hosting a series of events throughout the year for these young people to participate in a forgiveness and peace journey curriculum specially adapted for an interfaith context. These events not only consist of training and various interactive activities, but they also prioritise hospitality and community by sharing a meal together and prioritising social time. As part of this, we have also introduced an ‘alumni’ initiative, where each year participants from the previous year help lead the following year intake. This contributes towards empowering young leaders for peace and building sustainable relationships. The Interfaith project was supported with a grant of USD 15,000 by CEDAR Fund, a Christian education, development and relief fund based in Hong-Kong.
**- 3 -**
## **The Foundation for Forgiveness and Reconciliation**
## **Registered Charity 1182072**
## **Annual Report cont.**
## **For the year ended 31 March 2022**
## **Psychosocial Support**
The psychosocial support project that we supported last year following the Beirut blast continues in the Bourj Hammoud area of Beirut with youth and families. Whilst this was developed in response to the Beirut Blast and subsequent crisis, the situation in Lebanon remains dier, particularly those on poor communities such as Bourj Hammoud. This project helps beneficiaries of all ages, but primarily young people, to be able to manage their own anger and trauma in light of the current crisis in Lebanon, whilst equipping the community to be better positioned to help themselves in the future. This involved opening up a centre in the heart of this community in Beirut to host workshops and provide a safe space for these beneficiaries. This project supported over 250 children and adults and is funded by Tearfund to the sum of approx £20,000 GBP.
## **Guardians Of The Flame**
We have continued our partnership with a production company in Northern Ireland to produce digital media content that focuses on issues of peace, religion, conflict and social justice, with specific reference to Northern Ireland and focusing on contributing to constructive discourse on peacebuilding there.This year saw the successful completion of another grant to produce a series of podcasts.
## **Peace Centre**
We are continuing to support the development of Al Shabiba Risala’s peace centre in Lebanon, though progress has been delayed somewhat due to the situation in Lebanon. Even so, we received some additional funding this year from a trust that we have received funding from in the past, this will contribute to staff costs in relation to the centre and also budget for the construction. We will soon be beginning the procurement process for construction contractors, with building works to resume soon following that.
## **Plans for the future**
Our current priorities are to work with our partner Al Shabiba Risala in building their capacity as an organisation, now that they can take on more responsibilities after their successful registration as an NGO in Lebanon. In the near future this will entail some strategy development with them to really be clear and establish the priorities of the organisation, to better communicate to partners - and potential partners - their missions and objectives. As part of this we will seek to equip and build their team in Lebanon to better manage donor relationships and general, day-to-day administrative tasks that FFR have helped them with until now.
Should the above prove successful, it will potentially free up FFR to consider what other areas it can pursue in relation to its charitable objectives. This could be producing more digital media content to promote peace and reconciliation, or similarly, supporting Al Shabiba Risala specifically in their digital communications.
**- 4 -**
## **The Foundation for Forgiveness and Reconciliation**
## **Registered Charity 1182072**
## **Annual Report cont.**
## **For the year ended 31 March 2022**
Al Shabiba Risala has long been the core priority of FFR’s work, and FFR will continue to support Al Shabiba Risala until they are established enough to no longer require our administrative support. The board of trustees will also consider how they continue to support Al Shabiba Risala relationally, pastorally and by building our global network as an organisation. In this regard, FFR will consider how it can grow beyond its Lebanon mission to a more overarching and international context, but will utilise our expertise and experience with our partners Al Shabiba Risala to help enable this, whilst in turn hopefully benefitting them also.
We are still in need of more unrestricted funds to cover general operating costs, this is something we must continue to prioritise moving forward, but feel that nailing down strategy is first crucial to be successful in this.
## **Financial Review**
## **Financial Position**
The trustees report incoming resources for the year of £118,077 (2021 - £234,191). Of this £115,802 (2021 - £182,561) related to project restricted activities. The charity does not carry out any significant public fundraising activities.
Net incoming resources in the year amounted to £1,418 (2021 - £97,636). At 31st March 2022 reserves were £128,001 (2021 - £126,583) of which £79,220 (2021 - £60,531) represented restricted funds.
## **Reserves Policy**
It is the policy of the charity that unrestricted funds which are not represented by fixed assets or have not been designated for a specific use should be maintained at a level equivalent to between 3- and 6- month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity's current activities while consideration is given to ways in which additional funds may be raised. These reserves at 31st March 2022 stood at £48,781, which is comfortably within this range.
## **Structure, Governance and Management**
## **Governing Document**
The charity is a charitable incorporated organisation registered with the Charity Commission and is governed by its Constitution of a Charitable Incorporated Organisation.
## **Trustees**
Persons wishing to stand as trustees are nominated by an existing trustee and names are put forward at the annual general meeting for election. The maximum number of trustees shall be 15 and the minimum shall be 3, being either
a) elected at the annual general meeting (there being no more than ten such elected Trustees in total) and who shall hold office from the conclusion of that meeting;
## Or
b) Co-opted by the Trustee Board
The trustees who served during the year are listed on the charity information page.
Newly appointed Trustees are provided with a comprehensive induction to the charity through the provision of training courses and mentoring by established trustees.
**- 5 -**
## **The Foundation for Forgiveness and Reconciliation**
## **Registered Charity 1182072**
## **Annual Report cont.**
## **For the year ended 31 March 2022**
## **Organisational Structure**
Overall control of the charity rests with the Trustee board, with a chairperson, treasurer and company secretary as officers.
## **Summary**
2021 - 2022 has seen some significant developments with how FFR will work in Lebanon in the future, and in turn how it will consider other priorities as it may be able to branch out into other areas. Funding remains steady and consistent but we absolutely have to nail strategy regarding our work with Al Shabiba Risala in Lebanon for this to continue to grow and to sustain donors, as well as FFR’s overall vision as an organisation as trustees consider the charities vision for other areas, whilst maintaining its commitment to Lebanon - its first and foremost priority.
## **Annual Report Approved by:**
Walter Nicora
## **Trustee**
Signed: **Date:** 30[th] June _2022_
**- 6 -**
## **The Foundation for Forgiveness and Reconciliation**
## **Registered Charity 1182072**
## **Statement of Financial Activities**
## **For the year ended 31 March 2022**
|**Income**
Grants
Donations
Total Income
**Expenditure**
Staff and Consultancy Costs
Partner Payments
Office Costs
Promotional
Travel
Professional Fees
Internet and Telephone
Utilities
Foreign Exchange Losses
Bank Fees
**Surplus**
Transfers Between Funds
**Net Movement in Funds**
**Reconciliation of Funds**
Opening Funds
Closing Funds|**Unrestricted**
**Restricted**
**Total 2022**
**Total 2021**
-
112,726
112,726
182,561
2,275
3,076
5,351
51,630|
|---|---|
||2,275
115,802
118,077
234,191
11,500
9,314
20,814
32,460
-
83,913
83,913
99,182
472
-
472
888
472
-
472
-
959
-
959
2,346
5,181
4,705
9,886
808
-
-
-
34
-
-
-
375
-
-
-
329
143
-
143
133|
||18,727
97,932
116,659
136,555|
||-16,452
17,870
1,418
97,636|
||-819
819
-
-|
||-17,271
18,689
1,418
97,636
66,052
60,531
126,583
28,947|
||48,781
79,220
128,001
126,583|
**- 7 -**
## **The Foundation for Forgiveness and Reconciliation**
## **Registered Charity 1182072**
## **Statement of Financial Position**
## **For the year ended 31 March 2022**
|**Fixed Assets**
Tangible Fixed Assets
**Current Assets**
Debtors
Cash at bank and in hand
Creditors: amounts falling due in one year
Net current assets
Total assets less current liabilities
Net assets
**Funds of the charity**
Restricted funds
Unrestricted funds
Total charity funds|46,855
44,985|**2022**
**£**
72,148
55,853
128,001
128,001
79,220
48,781
128,001|**2021**
**£**
72,148
7,541
86,339|
|---|---|---|---|
||91,840
35,987||93,880
39,445
54,435|
|||||
||||126,583|
||||126,583|
||||60,531
66,052|
||||126,583|
## **Accounts approved by:**
## **Walter Nicora**
## **Trustee**
## **Date: 30/06/2022**
**- 8 -**
## **The Foundation for Forgiveness and Reconciliation**
## **Registered Charity 1182072**
## **Notes to the Accounts**
## **For the year ended 31 March 2022**
## **1.1 Basis of Preparation**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with:
● the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014; and with
● the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102); and with
- the Charities Act 2011
The charity constitutes a public benefit entity as defined by FRS 102
## **1.2 Going concern**
There are no material uncertainties about the charity's ability to continue.
## 1.3 **Fund accounting**
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the directors for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
**- 9 -**
## **The Foundation for Forgiveness and Reconciliation**
## **Registered Charity 1182072**
## **Notes to the Accounts**
## **For the year ended 31 March 2022**
## **2.1 Accounting Policies**
## **Incoming resources**
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
∙ income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
- legacy income is recognised when 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 the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
∙ income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
## **Resources expended**
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
∙ expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods.
- expenditure on charitable activities includes all costs incurred by a charity in undertaking activities
- that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
∙ other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
## **Tangible assets**
All fixed assets are initially recorded at cost.
**- 10 -**
## **The Foundation for Forgiveness and Reconciliation**
## **Registered Charity 1182072**
## **Notes to the Accounts**
## **For the year ended 31 March 2022**
## **2.1 Accounting Policies (continued)**
## **Depreciation**
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset.
## **Impairment of fixed assets**
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.
## **Financial instruments**
A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment.
Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
**- 11 -**
## **The Foundation for Forgiveness and Reconciliation**
## **Registered Charity 1182072**
## **Notes to the Accounts**
## **For the year ended 31 March 2022**
## **2.1 Accounting Policies (continued)**
Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.
## **3. Donations and legacies**
|
**Donations**
|Unrestricted
Funds
Restricted
Funds
**Total Funds**
**2022**
**Total Funds**
**2021**
£
£
**£**
**£**
2,275
3,076
**5,351**
**51,630**|
|---|---|
||2,275
3,076
**5,351**
**51,630**|
## **4. Charitable activities**
|**Grants**|Unrestricted
Funds
Restricted
Funds
**Total Funds**
**2022**
**Total Funds**
**2021**
£
£
**£**
**£**
-
112,726
**112,726**
**182,561**|
|---|---|
||-
112,726
**112,726**
**182,561**|
## **5. Analysis of Government Grants**
No government grants were received in the year.
## **5. Donated Goods and Services**
There were no donated goods and services in the year.
**- 12 -**
## **The Foundation for Forgiveness and Reconciliation**
## **Registered Charity 1182072**
## **Notes to the Accounts**
## **For the year ended 31 March 2022**
## **6. Expenditure on charitable activities by fund type**
|**.**
**Expenditure on charitable**|**activities by fund type**|
|---|---|
|Charitable activities
Support costs
Governance costs|Unrestricted
Funds
Restricted
Funds
**Total Funds**
**2022**
**Total Funds**
**2021**
£
£
**£**
**£**
18,017
97,932
**115,949**
**136,555**
-
-
-
-
710
-
**710**
**-**|
||18,727
97,932
**116,659**
**136,555**|
## **7. Expenditure on charitable activities by activity type**
|Charitable activities|Activities
undertaken
directly
Support
costs
**Total funds**
**2022**
**Total funds**
**2021**
£
£
**£**
**£**
116,659
-
**116,659**
**136,555**|
|---|---|
||116,659
-
**116,659**
**136,555**|
## Included in charitable activities are:
|Staff and Consultancy Costs
Partner Payments
Office Costs
Promotional
Travel
Professional Fees
Internet and Telephone
Utilities
Foreign Exchange Losses
Bank Fees|**Unrestricted** **Restricted**
**Total 2022**
**Total 2021**
11,500
9,314
20,814
32,460
-
83,913
83,913
99,182
472
-
472
888
472
-
472
-
959
-
959
2,346
5,181
4,705
9,886
808
-
-
-
34
-
-
-
375
-
-
-
329
143
-
143
133|
|---|---|
||18,727
97,932
116,659
136,555|
**- 13 -**
## **The Foundation for Forgiveness and Reconciliation**
## **Registered Charity 1182072**
## **Notes to the Accounts**
## **For the year ended 31 March 2022**
## **8. Staff costs**
The total staff costs and employee benefits for the reporting period are analysed as follows:
Wages and salaries
**2022 2021 £ £ - -**
The average head count of employees during the year was 0 (2021 – 0)
## **9. Trustee remuneration and expenses**
For the year ended 31 March 2022 trustee remuneration and expenses were nil (2021 – £nil).
## **10. Tangible fixed assets**
|**Cost**
At 1 April 2021
Additions
**At 31 March 2022**
**Depreciation**
At 1 April 2021
Charge for the year
**At 21 March 2022**
**Carrying amount**
**At 31 March 2022**
At 1 April 2021
**1. Debtors**
Trade debtors
Prepayments and accrued income
Other debtors|Land and
Buildings
**Total**
£
**£**
72,148
72,148
-
-
----------------------------
----------------------------
72,148
72,148
============================
============================
-
-
-
-
----------------------------
----------------------------
-
-
============================
============================
72,148
72,148
============================
============================
72,148
72,148
============================
============================
**2022**
**2021**
**£**
**£**
**-**
**-**
**46,855**
**7,541**
–
–|
|---|---|
||**46,855**
**9,347**|
## **11. Debtors**
**- 14 -**
## **The Foundation for Forgiveness and Reconciliation**
## **Registered Charity 1182072**
## **Notes to the Accounts**
## **For the year ended 31 March 2022**
## **12. Creditors: amounts falling due within one year**
|**Creditors:** **amounts falling due within one year**||
|---|---|
|Deferred Income|**2022**
**2021**
**£**
**£**
**44,985**
**39,445**|
||**44,985**
**39,445**|
## **13. Analysis of charitable funds**
## **Unrestricted funds**
|**stricted funds**||
|---|---|
|Unrestricted fund|At 31 March 21
Income
Expenditure
Transfers**At 31 March 22**
£
£
£
£
**£**
66,052
2,275
(18,727)
(819)
**48,781**|
||66,052
2,275
(18,727)
(819)
**48,781**|
## **Restricted funds**
|Interfaith
Forgiveness and Peace Journey
PSS
WACC
CRC
Peace Building Centre|At 31
March 21
Income
Expenditure
Transfers
**At 31**
**March 22**
£
£
£
£
**£**
-
14,159
- 14,335
176
**-**
-
28,561
- 29,270
-
**- 709**
- 5,396
40,685
- 40,560
-
**- 5,271**
-
3,419
- 4,062
643
-
-
5,000
- 5,000
-
**-**
65,927 23,978
- 4,705
-
**85,200**|
|---|---|
||60,531 115,802
-97,932
819
**79,220**|
Grant funding was received from Cedar Fund for the Interfaith Journey. Interfaith is a project with Christian and Muslim youth from the Saida area in South Lebanon. This involved hosting workshops for these young people to participate in a forgiveness and peace journey curriculum specially adapted for an interfaith context.
Grant funding was received from TearFund for the Forgiveness and Peace Journey in school. This project continues into 2022 building skills of conflict resolution through and psychosocial support through a unique forgiveness-based curriculum.
The PSS fund is funded by TearFund to provide Psycho-Social Support to vulnerable youth and adults in the Bourj Hammoud area. The project continues into 2022. Donations of £3,076 were also received towards the PSS project in the year.
WACC is funded by the World Association Christian Communication for a media monitoring project.
**- 15 -**
## **The Foundation for Forgiveness and Reconciliation**
## **Registered Charity 1182072**
## **Notes to the Accounts**
## **For the year ended 31 March 2022**
CRC is funded by Northern Island Community Relations Council to produce a series of videos surrounding topics of peace and reconciliation.
Peace Building Centre is a capital fund for the purchase of land and construction of a peace building centre in Lebanon.
## **14. Analysis of net assets between funds**
|**Restricted Income Funds:**
Restricted fund
**Unrestricted Income Funds**
Unrestricted fund
Designated fund
**Total Funds**|**Tangible**
**fixed assets**
**Net current**
**assets/**
**(liabilities)**
**Total**
**£**
**£**
**£**
72,148
7,072
**79,220**|
|---|---|
||48,781
**48,781**
-
-
-|
||72,148
55,853
**128,001**|
|||
||72,148
55,853
**128,001**|
**- 16 -**
## **Foundation for Forgiveness and Reconciliation**
## **Registered Charity 1182072**
## **Independent Examiner’s Report on the Accounts**
## **For the year ended 31 March 2022**
I report to the trustees on my examination of the accounts of the company for the year ended 31 March 2022 which are set out on pages 7 to 16.
## **RESPECTIVE RESPONSIBILITIES OF DIRECTORS AND EXAMINER**
The company's directors 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 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **BASIS OF INDEPENDENT EXAMINER'S STATEMENT**
An examination includes a review of the accounting records kept by the company and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently I do not express an audit opinion on the view given by the accounts.
## **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 which gives me cause to believe that in, any material respect:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Louisa Burton ACA Chartered Accountant 64 Union Road Portsmouth PO3 6GF
...30/06/2022...................
**- 17 -**