ANNUAL REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024
FRIENDS OF COED GWILYM PARK
(Charitable Incorporated Organisation)
CHARITY REGISTRATION No: 1182299
Castle View Accounting Ltd Ground Floor Offices
53 High Street Arundel West Sussex BN18 9AJ
FRIENDS OF COED GWILYM PARK
(Charitable Incorporated Organisation)
CONTENTS
| Page 3 | Legal and Administrative Information |
|---|---|
| Pages 4 to 5 | Trustees' Report |
| Page 6 | Statement of Financial Activities |
| Page 7 | Balance Sheet |
| Pages 8 to 16 | Notes to the Financial Statements |
| Page 17 | Independent Examiner's Report |
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FRIENDS OF COED GWILYM PARK
(Charitable Incorporated Organisation)
LEGAL AND ADMINISTRATIVE INFORMATION
CHARITY NUMBER 1182299 DATE OF REGISTRATION 4th March 2019 START OF FINANCIAL YEAR 1st January 2024 END OF FINANCIAL YEAR 31st December 2024 TRUSTEES AT 31ST DECEMBER 2024 David Rooke Bill Gowman Veronica Fuller Robert Beale Denise Sparks Gwyn Evans Chris Holloway Timothy Luke Daley (Appointed 8th April 2024) Robert Michael Havard (Appointed 8th April 2024) Dafydd Gareth Thomas (Appointed 8th April 2024) Clive Osborne (Resigned 8th April 2024) Steven Vincent (Resigned 8th April 2024) Paulette Smith (Resigned 8th April 2024) LEGAL STATUS Charitable Incorporated Organisation GOVERNING INSTRUMENT CIO - Foundation Registered 4th March 2019
OBJECTS
For the benefit of the inhabitants of Clydach, Swansea and the surrounding area (the area of benefit), to provide or assist in the provision of facilities for the recreation and other leisure time occupation in the interest of social welfare with the objects of improving the conditions of life for the inhabitants of the area of benefit and in particular but not exclusively by the preservation, promotion, support and improvement of Coed Gwilym Park and its amenities.
CORRESPONDENCE ADDRESS 17 Oakland Close Glais Swansea SA7 9EW PRIMARY BANKERS The Co-operative Bank Plc 1 Balloon Street Manchester M4 4BE INDEPENDENT EXAMINERS Castle View Accounting Ltd Ground Floor Offices 53 High Street Arundel West Sussex BN18 9AJ
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FRIENDS OF COED GWILYM PARK
(Charitable Incorporated Organisation)
TRUSTEES' REPORT FOR THE YEAR ENDED 31ST DECEMBER 2024
The year 2024 has been a very busy year with the completion of a New Girls Changing Pavilion in the park at a cost of some £385,000, a new children's play area costing over £200,000 and several smaller projects
The Pavilion café goes from strength to strength and is now a real hub in the community and the park itself where many have made new friends and come on a regular basis. All profits go to facility improvements in the park . We have provided two afternoon tea sessions free of charge for our senior citizens in the summer months and have a thriving Feel Good Café every Monday for those with dementia. We also now have a photography club, menopause club and the bowls club from April to September.
We provide free soup, a roll and hot drink to those in need between December and March. We celebrate events such as Valentines day, St Davids Day, St Patricks Day, Easter and Christmas with events in conjunction with the other main park organisations.
Yet again we raised over £1,000 for MacMillan cancer with a coffee morning. We have entertained some of the classes in the adjoining school with afternoon tea and drinks and ice cream for the annual leavers of the primary school.
The community garden continues to thrive and the school children as well as some community members with disabilities help out on a regular basis. So the gardening club, litter picking club and others continue to thrive.
Our next major project which has already received funding is the purchase of two new electric buses which will be stored in the park. The larger 13 seater bus will be used by all the local clubs and will transport those in need on shopping trips to nearby Swansea. The smaller bus will be used to take community members on hospital and GP visits with volunteer drivers. We expect the scheme to be fully up and running by June 2025. The Lottery has kindly given £100,000 to this project and the local windfarm a further £30,000.
The final element of this report and probably the most important is to thank all our volunteers who help in the pavilion café, maintaining the bowling green, litter picking, gardening club, waste management and the running of all the clubs. Also the Trustees for giving their time to the group. Without them all we would not achieve anything so THANK YOU from us all and onwards and upwards.
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FRIENDS OF COED GWILYM PARK
(Charitable Incorporated Organisation)
TRUSTEES' REPORT FOR THE YEAR ENDED 31ST DECEMBER 2024
Trustees' Responsibilities
The trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable Law and the Generally Accepted Accounting Principles (GAAP) including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
The Charities Act 2011 require the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the CIO and of the surplus of the CIO for that period. In preparing those financial statements the trustees are required to:
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Select suitable accounting policies and apply them consistently.
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Observe the methods and principles in the Charities SORP.
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Make judgements and estimates that are reasonable and prudent
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State whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements.
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· Prepare financial statements on the going concern basis unless it is inappropriate to presume that the CIO will continue in existence.
The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Governing Document. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
04/04/2025
Approved by the Trustees on …………………………………………………………………………………………………………………
Signed on their behalf by Trustee ……………………………………………………………………………………………………………
Printed Name:
Robert Havard
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FRIENDS OF COED GWILYM PARK
(Charitable Incorporated Organisation)
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31ST DECEMBER 2024
| Notes INCOMING RESOURCES Incoming Resources from Generated Funds Donations, Grants & Legacies 3a Activities for Generating Funds 3b Other Incoming Resources 3c TOTAL INCOMING RESOURCES RESOURCES EXPENDED Costs of Generating Funds Cost of Charitable Activities 4a Cost of Generating Funds 4b Governance Costs 4c TOTAL RESOURCES EXPENDED NET INCOMING (OUTGOING) RESOURCES Funds Brought Forward Transfer Between Funds 5 TOTAL FUNDS CARRIED FORWARD |
Unrestricted Restricted TOTAL TOTAL Funds Funds 2024 2023 £ £ £ £ 209,997 282,664 492,661 137,623 98,910 - 98,910 75,128 4,713 - 4,713 560 313,620 282,664 596,284 213,311 47,945 223,165 271,110 120,698 74,089 - 74,089 79,841 2,687 - 2,687 900 124,721 223,165 347,886 201,439 188,898 59,499 248,398 11,871 (6,762) 16,980 10,218 (1,653) 10,508 (10,508) - - 192,644 65,971 258,616 10,218 |
|---|---|
Movements on all reserves and all recognised gains and losses are shown above. All of the organisation's operations are classed as continuing.
The notes on pages 8 to 16 form part of these financial statements.
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FRIENDS OF COED GWILYM PARK
(Charitable Incorporated Organisation)
BALANCE SHEET
AS AT 31ST DECEMBER 2024
| Note Fixed Assets Tangible Assets 2 Investments 6 Total Fixed Assets Current Assets Debtors & Prepayments 8 Cash at Bank and in Hand 7 Total Current Assets 9 NET CURRENT ASSETS TOTAL ASSETSless current liabilities 10 NET ASSETS Funds of the Charity General Funds Restricted Funds 5 Total Funds Creditors:Amounts due within one year Creditors:Long Term Liabilities |
Unrestricted Restricted TOTAL TOTAL Funds Funds 31-Dec-24 31-Dec-23 £ £ £ £ 199,391 - 199,391 - - - - - 199,391 - 199,391 - - 14,000 14,000 - 16,659 51,971 68,630 29,018 16,659 65,971 82,630 29,018 7,505 - 7,505 900 9,154 65,971 75,125 28,118 208,544 65,971 274,516 28,118 15,900 - 15,900 17,900 192,644 65,971 258,616 10,218 192,644 - 192,644 (6,762) - 65,971 65,971 16,980 192,644 65,971 258,616 10,218 |
|---|---|
04/04/2025
Approved by the Trustees on ………………………………………………………………………………………………………………… Signed on their behalf by Trustee ……………………………………………………………………………………………………………
Printed Name: Robert Havard
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FRIENDS OF COED GWILYM PARK
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024
1. ACCOUNTING POLICIES
Basis of Preparation & Assessment of Going Concern
Basis of Preparation
The financial statements 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 financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (SORP 2015) (Second Edition, effective 1st January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and the Charities Act 2011.
The Charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost unless otherwise stated in the relevant accounting policy notes.
Assessment of Going Concern
Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity’s ability to continue as a going concern.
Incoming Resources
Recognition of Incoming Resources
These are included in the Statement of Financial Activities (SOFA) when: ▪ the charity becomes entitled to the resources;
▪ the trustees are virtually certain they will receive the resources; and
▪ the monetary value can be measured with sufficient reliability
Incoming Resources with Related Expenditure
Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resource and related expenditure are reported gross in the SOFA.
Grants and Donations
Grants and Donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
Tax Reclaims on Donations and Gifts
Incoming resources from tax reclaims are included in the SOFA at the same time as the gift to which they relate.
Contractual Income and Performance Related Grants
This is only included in the SOFA once the related goods or services has been delivered.
Gifts in Kind
Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as incoming resources when receivable.
Donated Services and Facilities
These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity for the service or facility received.
Volunteer Help
The value of any voluntary help received is not included in the accounts.
Investment Income
This is included in the accounts when receivable.
Investment Gains and Losses
This included any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.
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FRIENDS OF COED GWILYM PARK
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2024
1. ACCOUNTING POLICIES (continued)
Expenditure and Liabilities
Liability Recognition
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.
Governance Costs
Include costs of the preparation and examination of statutory accounts, the costs of the trustees meetings and cost of any legal advice to trustees on governance or constitutional matters.
Grants with Performance Conditions
Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SOFA once the recipient of the grant has provided the specified service or output.
Grants Payable without Performance Conditions
These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to a grant which remain in control of the charity.
Investments
Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at trustees' best estimate of market value.
Unrestricted Funds
These funds can be used for the general objectives of the charity as set out in the trustees report. The movements of the unrestricted funds are given in the Statement of Financial Activities.
Restricted Funds
These funds are where the donor has specified a purpose for the donation made. These restrictions often arise as a result of appeals for special offerings for specific purposes.
Designated Funds
These funds are funds set aside by the trustees out of unrestricted general funds for particular purposes or projects.
Leasehold Land and Buildings
The Council of the City and County of Swansea have granted a lease for the land and buildings utilised by the Friends for Coed Gwilym Park (Registered Charity Number 1182299). The Charity has been granted a 125 year lease on a zero cost per annum in order to assist the in furthering the Charity's objects. The Council of the City and County of Swansea granted the lease on the 30th March 2022 and the lease term will expire on the 29th March 2147.
Fixed Assets
Fixed Assets are capitalised if they can be used for more than one year and cost at least £1,500. They are valued at cost or, if gifted, at the value to the charity on receipt.
Depreciation & Amortisation Expense
Depreciation and Amortisation is calculated at a rate to write off the cost of tangible fixed assets over their estimated useful lives. The rates applied are as follows:
4% - Straight Line Basis
Leasehold Improvements 4% - Straight Line Basis Garden Building 10% - Straight Line Basis Fixtures, Fittings & Equipment 20% - Reducing Balance Basis
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FRIENDS OF COED GWILYM PARK
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2024
2. TANGIBLE FIXED ASSETS
| Cost 01-Jan-24 Additions Net Book Value at 31-Dec-24 Depreciation 01-Jan-24 Charge Depreciation at 31-Dec-24 Net Book Value 31-Dec-24 Net Book Value 31-Dec-23 |
Leasehold Garden Fittings & TOTAL Improvements Buildings Equipment 2024 £ £ £ £ - - - - 182,586 17,578 10,360 210,524 182,586 17,578 10,360 210,524 - - - - 7,303 1,758 2,072 11,133 7,303 1,758 2,072 11,133 175,283 15,820 8,288 199,391 - - - - |
|---|---|
The annual commitments under non-cancelling operating leases and capital commitments are as follows:
31st December 2024 : None
31st December 2023 : None
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FRIENDS OF COED GWILYM PARK
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2024
3. INCOMING RESOURCES
| Note a) Donations, Grants & Legacies Gift Aid Gifts & Donations Grants Received 5 b) Activities for Generating Funds Pavilion Sales c) Other Incoming Resources Sundry Income VAT Refund |
Unrestricted Restricted TOTAL TOTAL Funds Funds 2024 2023 £ £ £ £ - - - 3,571 1,051 - 1,051 12,771 208,945 282,664 491,609 121,281 209,997 282,664 492,661 137,623 98,910 - 98,910 75,128 98,910 - 98,910 75,128 253 - 253 560 4,461 - 4,461 - 4,713 - 4,713 560 |
|---|---|
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FRIENDS OF COED GWILYM PARK
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2024
4. RESOURCES EXPENDED
| Note a) Cost of Charitable Activities Activities & Events Advertising & Publicity Bank Charges Changing Rooms Project 5 Cleaning Costs Depreciation Expense Equipment Costs Gifts & Donations 5 Health & Safety Costs Insurance Costs Office Costs 5 Pavilion Project Planning Costs Rent & Rates Repairs & Maintenance Sundry Expenses Telephone Costs Training Costs 5 Utility Costs b) Cost of Generating Funds Café Costs Staff Costs 12 ` c) Governance Costs Independent Examiners Fees 9 Legal & Professional Fees |
Unrestricted Restricted TOTAL TOTAL Funds Funds 2024 2023 £ £ £ £ 2,430 - 2,430 2,213 299 - 299 2,372 773 - 773 - - 218,624 218,624 - 1,230 - 1,230 - 11,133 - 11,133 - 2,845 - 2,845 9,994 5,539 2,347 7,887 2,350 - - - 2,415 3,913 - 3,913 2,439 1 297 298 225 - - - 78,384 - - - 4,069 2,294 - 2,294 - 7,199 - 7,199 6,569 202 - 202 661 1,067 - 1,067 917 260 1,896 2,156 199 8,760 - 8,760 7,891 47,945 223,165 271,110 120,698 39,432 - 39,432 60,347 34,657 - 34,657 19,495 74,089 - 74,089 79,841 1,260 - 1,260 900 1,427 - 1,427 - 2,687 - 2,687 900 |
|---|---|
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FRIENDS OF COED GWILYM PARK
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2024
5. RESTRICTED FUNDS
CURRENT FINANCIAL YEAR
| Clydach FC - Changing Rooms Project Community Facilities Programme Fund Dementia Group Motor Vehicle Fund Mural Fund Pavilion Events Fund Warm Space Fund |
Balance Balance 01-Jan-24 Income Expenditure Transfers 31-Dec-24 £ £ £ £ £ - 218,624 218,624 - - 10,000 - - - 10,000 - 2,347 2,347 - - - 54,508 2,193 (10,508) 41,807 - 5,000 - - 5,000 2,980 - - - 2,980 4,000 2,184 - - 6,184 16,980 282,664 223,165 (10,508) 65,971 |
|---|---|
PREVIOUS FINANCIAL YEAR
| Community Facilities Programme Fund Defibrillator Fund Park Bowls Club Fund Pavilion Events Fund Warm Space Fund |
Balance Balance 01-Jan-23 Income Expenditure Transfers 31-Dec-23 £ £ £ £ £ - 10,000 - - 10,000 - 751 1,211 460 - - 7,017 8,783 1,766 - - 2,980 - - 2,980 - 4,000 - - 4,000 - 24,748 9,994 2,226 16,980 |
|---|---|
Restricted funds are wholly represented by the charity's cash reserves and are to be expended as specified above.
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FRIENDS OF COED GWILYM PARK
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2024
6. INVESTMENTS
The CIO held no fixed assets investments during this or the previous financial year.
7. CASH AT BANK AND IN HAND
| Cash at Bank & in Hand | Unrestricted Restricted TOTAL TOTAL Fund Fund 31-Dec-24 31-Dec-23 £ £ £ £ 16,659 51,971 68,630 29,018 16,659 51,971 68,630 29,018 |
|---|---|
8. DEBTORS AND PREPAYMENTS
| Motor Vehicle Deposit | Unrestricted Restricted TOTAL TOTAL Fund Fund 31-Dec-24 31-Dec-23 £ £ £ £ - 14,000 14,000 - - 14,000 14,000 - |
|---|---|
9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Independent Examiners Fees Sundry Creditors |
Unrestricted Restricted TOTAL TOTAL Fund Fund 31-Dec-24 31-Dec-23 £ £ £ £ 1,260 - 1,260 900 6,245 - 6,245 - 7,505 - 7,505 900 |
|---|---|
10. CREDITORS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR
| The Council of the City and County of Swansea | Unrestricted Restricted TOTAL TOTAL Fund Fund 31-Dec-24 31-Dec-23 £ £ £ £ 15,900 - 15,900 17,900 15,900 - 15,900 17,900 |
|---|---|
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FRIENDS OF COED GWILYM PARK
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2024
10. CREDITORS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR (Continued)
During the financial year ended 31st December 2022, the Trustee of the Friends of Coed Gwilym Park agreed to obtain a loan from The Council of the City and County of Swansea to assist with supporting the short term cashflow requirements in completing the New Community Club House in furtherance of the Charitable objects.
The loan liability will be repaid to the Council by equal half yearly payments of one Thousand Pounds (£1,000.00) each on the first day of April and the first day of October in each year, with the first of such payments to be made on the first day of April 2023 and the final to be made on the first day of October 2032 and the loan has been taken at a rate of 0% interest payable per annum.
11. NET ASSETS BETWEEN FUNDS
| Fixed Asset Investments Net Current Assets Long Term Liabilities |
Unrestricted Restricted TOTAL TOTAL Fund Fund 31-Dec-24 31-Dec-23 £ £ £ £ 199,391 - 199,391 - 9,154 65,971 75,125 28,118 15,900 - 15,900 17,900 192,644 65,971 258,616 10,218 |
|---|---|
12. STAFF COSTS AND NUMBERS
| Gross Wages, Salaries & Fees Employer's National Insurance Costs Pension Contributions Employees were engaged in the following activities: Activities for Generating Funds |
TOTAL 2024 £ 34,657 - - 34,657 TOTAL 2024 2 |
TOTAL 2023 £ 19,495 - - 19,495 TOTAL 2023 1 |
|---|---|---|
The Charity employs members of staff under the PAYE Scheme. The Charity also employs members of staff on a SelfEmployed basis and is not liable for their Income Tax and National Insurance payments. No members of staff received emoluments of over £60,000.
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FRIENDS OF COED GWILYM PARK
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2024
13. TRUSTEES AND OTHER RELATED PARTIES
No payments were made to trustees or any persons connected with them during this financial period. No material transaction took place between the organisation and a trustee or any person connected with them.
14. RISK ASSESSMENT
The Trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The Trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks.
15. RESERVES POLICY
The Trustees have considered the level of reserves they wish to retain, appropriate to the CIO's needs. This is based on the CIO's size and the level of financial commitments held. The Trustees aim to ensure the CIO will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The Trustees will endeavour not to set aside funds unnecessarily.
16. PUBLIC BENEFIT
The CIO acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the CIO has achieved this are provided in the Trustees report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the CIO should undertake.
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FRIENDS OF COED GWILYM PARK
(Charitable Incorporated Organisation)
INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS
Report to the trustees/ members of Friends of Coed Gwilym Park on the accounts for the year ended 31st December 2024 set out on pages 6 to 16.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
It is my responsibility to:
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examine the accounts under section 145 of the Charities Act,
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to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
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to state whether particular matters have come to my attention
Basis of independent examiner’s statement
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking 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 no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
Independent examiner's statement
The charity's gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of the Association of Accounting Technicians.
In connection with my examination, no matter has come to my attention:
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which gives me reasonable cause to believe that in, any material respect, the requirements:
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to keep accounting records in accordance with section 130 of the Charities Act; and
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to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
have not been met; or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
K. Collaku MAAT Castle View Accounting Ltd Ground Floor Offices 53 High Street Arundel West Sussex BN18 9AJ
Date: 8th April 2025
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