Heart Wood TAR / financial statements 2023- 2024 Charity Number 1182889
HEART WOOD
Annual Report
and Financial Statements for the year ended 31 March 2024
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Heart Wood TAR / financial statements 2023- 2024 Charity Number 1182889
HEART WOOD CHARITY
Reference and administrative information for the year ended 31 March 2024
| Charity Number: | 1182889 | |
|---|---|---|
| Trustees: | Sue James (Chair) | |
| Stephanie Ellis (Treasurer) | ||
| Jonathan | Joures | |
| Judi Perry | ||
| Nancy Rios | ||
| Principal Office: | 12 Woodside | |
| Hexham | ||
| NE46 1HU | ||
| Bankers: | Co-Operative Bank | |
| P.O. Box | 48 | |
| 1 Balloon Street | ||
| Manchester | ||
| M60 1GP | ||
| Virgin Money | ||
| Symington House | ||
| 7-8 North | Avenue | |
| Clydebank | ||
| G81 2NT | ||
| Independent Examiner: | Karen Rae | |
| Armstrong Watson | ||
| 15 Victoria Place | ||
| Carlisle | ||
| CA1 1EW |
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Heart Wood TAR / financial statements 2023- 2024 Charity Number 1182889
HEART WOOD
TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2024
Introduction
The trustees present their report and the unaudited financial statements for the year ended 31 March 2024. The trustees have prepared the annual report and financial statements in accordance with the provisions of the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities" issued in January 2015.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Heart Wood is a registered charity number 1182889. It was registered with the Charity Commission on 9 April 2019 and is constituted as a Charitable Incorporated Organisation. Its Constitution was adopted on 20 September 2018.
The charitable objectives of Heart Wood are “to improve the mental health of people with a focus on men through evidence-based, person-centred counselling and psychotherapy projects delivered primarily outdoors.”
The Charity adheres to the guidelines within the Heart Wood Child/Vulnerable Adult Safeguarding Policy and all facilitators are required to undertake regular safeguarding training to the appropriate level.
Governance
The Management Committee comprises a minimum of three trustees, who are charity trustees for the purpose of charity law. Trustees are appointed by other trustees.
Trustee Induction and Training
A Trustee Information Pack is available to potential and new trustees. Potential trustees are invited to attend a trustee meeting to find out more about the workings of the Management Committee and the governance of the charity, after which they may feel better informed to make the decision to put themselves forward to become a trustee.
During an induction period of six months after appointment, new trustees are introduced to the charity, their legal obligations under charity law, the content of the governing document, the trustees and the decision-making process, the business plan and financial performance of the charity. After six months, the current trustees will vote to invite the new trustee to be officially appointed.
Trustees are encouraged to attend appropriate training events that will support effective conduct in their role.
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Heart Wood TAR / financial statements 2023- 2024 Charity Number 1182889
Risk Management
Where appropriate, policies and procedures or systems have been put in place to mitigate the risks the charity might face. Significant external risks to funding, and the nature of funding across the Community and Voluntary Sector, have led to the development of a long-term strategic plan including the identification of priority activities in relation to income generation.
Policies and procedures exist to ensure compliance with health and safety of all staff, volunteers, and beneficiaries of the charity. This includes the provision of adequate insurance cover and risk assessment of all charitable activities. These policies and procedures are reviewed annually or more frequently, on change of circumstances, to ensure that they continue to meet the needs of the charity.
OBJECTIVES AND ACTIVITIES
Public Benefit
In shaping the objectives for the year and in planning the activities, the Trustees have considered the Charity Commission's guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'.
The charity provides group counselling in a nature setting for people, primarily in South-West Northumberland, suffering with poor mental health, including those with complex and enduring poor mental health.
The charity is working towards becoming a Centre of Excellence which provides training in the Heart Wood Approach and is in the process of revising its charitable purpose to encompass planned future activity in this area.
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Heart Wood TAR / financial statements 2023- 2024 Charity Number 1182889
ACHIEVEMENT AND PERFORMANCE
Men’s Groups
For the second year, Heart Wood was able to offer two Men’s Groups running concurrently. Each group was facilitated by a Lead Facilitator and Co-Facilitator with a third co-facilitator working across both groups.
The groups ran concurrently on Friday’s from 10.30am - 2.30pm, between April & August 2023 at Minsteracres at our Woodland and Lakeside sites.
Stats
| Period of activity Sessions planned |
31 March – 4 | August 2023 18 |
|---|---|---|
| Sessions delivered | 18 | |
| Total men engaging | 18 | |
| New participants No. attending more than |
50% of sessions | 11 10 |
| Total attendances | 187 |
“Here's different, more open. Here you're sat in a forest, you're around other people who've got the same needs. You've actually got more than one person listening to you so you can have a lot of resources, a lot of help. Here, you can choose if you want to speak, you don't have to open up if you don't want to, you can just sit there. It's just an amazing group.” Participant 2023
Connecting Sessions
The Connecting Sessions ran monthly between September 2023 and March 2024
A total of 17 men engaged with these sessions, with 8 of them being new to Heart Wood.
| Connecting Sessions | |
|---|---|
| Period of activity | Sept 23 – March 24 |
| No of sessions planned | 7 |
| No of sessions delivered | 7 |
| Total no of men engaging | 23 |
| No. of new participants | 7 |
| No of men attending more than 50% of sessions | 14 |
| Total number of attendences | 160 |
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Heart Wood TAR / financial statements 2023- 2024 Charity Number 1182889
Active Survival
Following the pilot the previous year, we secured funding from Northumberland Direct Delivery Youth Partnership Funding to run further Active Survival sessions for young people aged 1624, in partnership with Hexham Youth Initiative between April and July 2023.
The sessions took place at private woodland in Thorneyford, Northumberland. Each session was facilitated by two Heart Wood client-centred therapists and at least one youth worker or staff member was also present at the sessions.
We ran 10 Active Survival Sessions for young people aged 16-24 engaging 10 young people through Hexham Youth Initiative and Queen Elizabeth High School.
Evaluation
The Men’s Groups Sessions were evaluated by an external evaluator and the outcomes confirm to us that we are achieving our aims in improving the wellbeing of vulnerable people in our society by offering something different to existing mental health services.
- “The men who have taken part in this study have been able to articulate that Heart Wood has had a profound effect on their lives and for some it has been transformative. Whether it is the only time a person eats vegetables in their lives or that they no longer feel the everyday weight of despair, the participants can identify change that has occurred for them as a result of taking part in Heart Wood.”
An internal evaluation of the Active Survival sessions was undertaken in addition to the one carried out by the external evaluator. The complexities around working with younger people are considerable. Many are suffering considerably and some benefitted considerably from attending, but two main factors made it very challenging to build relationships with them and have them engage with regular sessions: 1) the young people are legally required to be in education, training or employment so cannot attend weekly sessions during the day and 2) whilst we built a good relationship with our partners, we had to depend on their understanding of our offer and their describing of it to young people who might come.
We agreed to put this project on hold and to possibly revisit the idea of working with young people when we have more staff available to do so, and partner with a therapeutic organisation.
Training
We have revised our training programme plans. We are now working towards becoming a Centre of Excellence and in 2024-2025 will deliver our first Heart Wood Certificate Level Training Course. The course offers 100 hours CPD over six residential weekends, for personcentred counsellors wanting to work therapeutically in nature, with experiences focusing on individual 'one to one' nature-based practices as well as nature-based group sessions.
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Heart Wood TAR / financial statements 2023- 2024 Charity Number 1182889
Organisational development
In this period, the Trustees started reviewing our organisational structure and planning, including reviewing roles and responsibilities of Trustees; assigning sub-committees; reviewing our charitable aims, and longer-term strategic planning.
We moved core staff on to payroll and have engaged an Administrator who works 1 day a week.
We have entered into a lease agreement with Minsteracres for use of buildings and outside space within the Walled Garden. This comprises use of The Cottage (open plan kitchen, dining and sitting room space, two toilets and a shower) and a separate Heart Wood Office. Renovations on these spaces began in January 2023 with the Cottage space being ready for use by mid-March.
After 3.5 years in the role, Nancy Rios stood down as a Trustee in March 2024. The Charity are undergoing an audit of Heart Wod trustee and staff skills and experience before appointing new positions.
FINANCIAL REVIEW
The charity remains grateful for the help and support given by charitable trusts and other sources of fundraising and donations. The charity also recognises the valuable contribution made by individuals and supporters.
Total income, including these fees, grants, fundraising and donations, in the year ended 31 March 2024, was £93,627 (2023: £92,906).
Grants received in 2022-2023, for activity in this period (carried forward):
NL Direct Delivery Youth Services (£10,000) to support Active Survival
Albert Hunt Trust (£2,000) to support the Men’s Groups
Tesco Community Grants (£1,000) to support Connecting Sessions
David and Ruth Charitable Trust (£20,000) unrestricted grant period 2023/2024
Grants received for activity in this period:
Ballinger Trust - £15,000 unrestricted grant
National Lottery Reaching Communities - £40,000 restricted grant for core and delivery activity
Grants received in this period, for activity in 2024-2025:
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Heart Wood TAR / financial statements 2023- 2024 Charity Number 1182889
David and Ruth Charitable Trust (£29,800) restricted grant for core and delivery activity
Total costs in 2023-2024 were £106,313 (2022: £72,637).
Total cash funds at 31 March 2024 were £32,361 (2022: £45,317) of which £2,831 was unrestricted (cash) and £29,800 restricted grant funding.
Reserves Policy
Heart Wood does not have any reserves at present.
The Trustees are creating a Reserves Policy for the period 2023 – 2026 as part of the threeyear plan, with the aim to build a reserve of sufficient unrestricted funds to cover three months' operating costs, plus exit charges. This figure has been identified following consideration of the main financial risks to the charity once the staff are moved from short term freelance contracts to payroll. The strategy will be to build reserves through economies of scale wherever possible, suitable cost control, and seeking additional funding to meet essential expenses which underpin the provision of service. The trustees will regularly review the level of unrestricted reserves at Management Committee meetings.
Grant Making Policy
The Charity does not make grants.
Investment Policy
The charity holds no investments, other than reserve funds held in interest bearing bank deposit accounts, and as such has no formal investment policy.
PLANS FOR FUTURE PERIODS
We will continue to deliver our two Men’s Groups running concurrently on Friday’s at Minsteracres in Spring/Summer along with the monthly drop-in Connecting Sessions in the Autumn/Winter.
We will pilot Active Listening training to men who have been participating in the Men’s Groups for two or more years, Heart Wood staff and Trustees will also be offered this training.
We will continue working towards becoming a Centre of Excellence in working therapeutically in nature in a client-centred way.
We will continue to explore ways to increase revenue streams for Heart Wood to make the charity more sustainable whilst not diverging from the core programme. This includes income from the Training Certificate and hiring out the new space at Minsteracres to other charities close to Heart Wood.
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Heart Wood TAR / financial statements 2023- 2024 Charity Number 1182889
STATEMENT OF TRUSTEES’ RESPONSIBILITIES
Charity law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charity. In preparing those financial statements, the trustees should follow best practice and:
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select suitable accounting policies and then 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 and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is not appropriate to assume that the charity will continue on that basis.
The trustees are responsible for maintaining proper accounting records which 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 trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection or fraud and other irregularities.
RESPONSIBILITIES OF THE TRUSTEES
Trustees who served during the year and up to the date of this report are set out under Legal and Administrative Information. In accordance with charity law, as the charity's trustees, we certify that:
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so far as we are aware, there is no relevant information of which the charity's examiner is unaware; and
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as trustees we have taken all the steps that we ought to have taken in order to make ourselves aware of any relevant accounts information and to establish that the charity's examiner is are aware of that information.
The trustees' annual report has been approved by the trustees and signed on their behalf by
SIGNED:
Sue James (Chair)
DATE: 6 November 2024
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----- Start of picture text -----
Charity Name No (if any)
Heart Wood 1182889
Receipts and payments accounts CC16a
For the period
To
from 01/04/2023 31/03/2024
Section A Receipts and payments
Unrestricted Restricted Endowment
Total funds Last year
funds funds funds
to the nearest £ to the nearest £ to the nearest £ to the nearest £ to the nearest £
A1 Receipts
Grant Receivables - - - 81,780
Grant - Ballinger Trust 15,000 - - 15,000 -
Grant - Co-Op - 2,337 - 2,337 -
Grant - DRLFCT - 29,800 - 29,800 -
Grant - National Lottery - 40,000 - 40,000 -
Donations Just Giving 78 - - 78 3,827
Private Donations and Other Income 3,753 - - 3,753 878
Earned Income 2,640 - - 2,640 4,645
Gift aid claim 19 - - 19 1,776
Sub total (Gross income for
21,490 72,137 - 93,627 92,906
AR)
A2 Asset and investment sales,
(see table).
- - - -
- - - - -
Sub total - - - - -
Total receipts 21,490 72,137 - 93,627 92,906
A3 Payments
Core Costs 9,193 15,738 - 24,931 15,092
Salary costs 24,050 8,333 - 32,383 -
Costs of generating earned income 2,542 2,542 4,605
Evaluation - 2,721 - 2,721 3,372
Connecting Sessions - 5,208 - 5,208 -
Active Survival - 14,337 - 14,337 8,669
Mens Group 15,191 9,000 - 24,191 40,899
Sub total [ 50,976 ] 55,337 - 106,313 72,637
A4 Asset and investment
purchases, (see table)
- - - -
- - - -
Sub total [ - ] - - - -
Total payments 50,976 55,337 - 106,313 72,637
Net of receipts/(payments) - 29,486 16,800 - - 12,686 20,269
A5 Transfers between funds - - - - -
A6 Cash funds last year end 32,317 13,000 - 45,317 25,048
Cash funds this year end 2,831 29,800 - 32,631 45,317
----- End of picture text -----
CCXX R1 accounts (SS)
04/09/2024
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Section B Statement of assets and liabilities at the end of the period
| Categories Signed by one or two trustees on behalf of all the trustees B1 Cash funds B2 Other monetary assets B4 Assets retained for the charity’s own use B5 Liabilities B3 Investment assets |
Signature Details Cash at bank Details Total cash funds (agree balances with receipts and payments account(s)) Details Details Details Stephanie Ellis (Sep 6, 2024 14:33 GMT+1) |
Unrestricted funds Restricted funds to nearest £ to nearest £ 2,831 29,800 - - - - 2,831 29,800 OK OK Unrestricted funds Restricted funds to nearest £ to nearest £ - - - - - - - - - - - - Fund to which asset belongs Cost (optional) - - - - - Fund to which asset belongs Cost (optional) - - - - - - - - - Fund to which liability relates Amount due (optional) - - - - - Print Name |
Endowment funds to nearest £ - - - |
|---|---|---|---|
| - | |||
| OK | |||
| Endowment funds to nearest £ - - - - - - Current value (optional) - - - - - Current value (optional) - - - - - - - - - When due (optional) Date of approval 06/09/2024 |
CCXX R2 accounts (SS)
04/09/2024
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HEART WOOD
INDEPENDENT EXAMINATION REPORT TO THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
Independent examiner’s report to the Trustees of Heart Wood (the 'charity')
I report to the charity Trustees on my examination of the accounts of the charity for the year ended 31 March 2024.
Responsibilities and basis of report
As the Trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').
I report in respect of my examination of the charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner’s statement
I have completed my examination. I can confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or
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the accounts do not accord with such records; or
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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 drawing in this report in order to enable a proper understanding of the accounts to be reached.
This report is made solely to the charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the charity's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's Trustees as a body, for my own work or for this report.
Karen Rae (Sep 9, 2024 08:52 GMT+1)
Karen Rae FCCA
Dated: 09/09/2024
Armstrong Watson LLP Chartered Accountants Dumfries
The Trustees Heart Wood 12 Woodside Hexham Northumberland NE46 1HU
Date: 31 July 2024 Please ask for: Karen Rae Our Ref: 671/17(73973/NF) T: 01228 690200 e: Karen.rae@armstrongwatson.co.uk
Dear Sirs
During the course of the preparation and independent examination of your accounts for the period ending 31 March 2024, the following representations were made to us by the Trustees. Please read these representations carefully and if you agree with our understanding please sign and return a copy of this letter to ourselves as confirmation of this.
Financial Statements
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1 You have fulfilled your responsibility as Trustees, as set out in the terms of our engagement letter dated 19 November 2021, for preparing financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), which we have drafted on your behalf, which give a true and fair view of the financial position of the charity as of 31 March 2024 and of the results of its operations for the year then ended and for making accurate representations to us.
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2 Significant assumptions used by you in making accounting estimates, including those measured at fair value, are reasonable.
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3 You have no plans or intentions that may materially alter the carrying value and where relevant the fair value measurements or classification of assets and liabilities reflected in the financial statements.
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4 You have disclosed all known actual or possible litigation and claims whose effects should be considered when preparing the financial statements and these have been disclosed in accordance with the requirements of accounting standards.
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5 You confirm that related party relationships and transactions listed below are a complete list of such relationships and transactions and that you are not aware of any further related parties or transactions.
51 Rae Street Dumfries DG1 1JD
T: 01387 955900 F: 01387 955901
www.armstrongwatson.co.uk
Armstrong Watson LLP is a limited liability partnership registered in England and Wales, number OC415608. The registered office is 15 Victoria Place, Carlisle, CA1 1EW where a list of members is kept. Armstrong Watson LLP is regulated by the Institute of Chartered Accountants in England and Wales for a range of investment business activities. Unless otherwise indicated, either expressly or by the context, we use the word “partner” to describe a member of Armstrong Watson LLP or an employee of Armstrong Watson LLP in their capacity as such.
Armstrong Watson Audit Limited is registered to carry on audit work in the UK by the Institute of Chartered Accountants in England and Wales. Registered as a limited company in England and Wales, number 8800970. The registered office is 15 Victoria Place, Carlisle, CA1 1EW. Armstrong Watson Financial Planning Limited is authorised and regulated by the Financial Conduct Authority. Firm reference number 542122. Registered as a limited company in England and Wales, number 7208672. The registered office is 15 Victoria Place, Carlisle, CA1 1EW. Armstrong Watson Financial Planning & Wealth Management is a trading style of Armstrong Watson Financial Planning Limited.
Armstrong Watson Trustees Limited is a limited company registered in England and Wales, number 84495656. The registered office is 15 Victoria Place, Carlisle, CA1 1EW.
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6 All events since the balance sheet date which require disclosure or which would materially affect the amounts in the financial statements have been adjusted or disclosed in the financial statements.
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7 You confirm that the financial statements are free from material misstatements, including omissions. You believe that those uncorrected misstatements identified during the preparation of the financial statements are immaterial both individually and in aggregate to the financial statements as a whole.
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8 You confirm that, having considered your expectations and intentions for the next twelve months, and the availability of working capital, the charity is a going concern. You confirm that the disclosures in the accounting policies are an accurate reflection of the reasons for your consideration that the financial statements should be drawn up on a going concern basis.
Information provided
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9 All accounting records and relevant information have been made available to us for the purpose of our preparation of the financial statements. You have provided to us all other information requested and given unrestricted access to persons within the charity from whom we have deemed it necessary to request information.
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10 All transactions undertaken by the charity have been properly reflected in the accounting records and are reflected in the financial statements.
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11 You confirm that you are not aware of any possible or actual instance of noncompliance with those laws and regulations which provide a legal framework within which the charity conducts its business and which could affect the financial statements. The charity has complied with all aspects of contractual agreements that could have a material effect on the financial statements in the event of noncompliance.
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12 The charity has satisfactory title to all assets, and there are no liens or encumbrances on the assets except for those disclosed in the financial statements.
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13 There are no liabilities, contingent liabilities or guarantees to third parties other than those disclosed in the financial statements.
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14 The charity has at no time during the year entered into any arrangement, transaction or agreement to provide credit facilities (including loans, quasi-loans or credit transactions) for Trustees, nor to guarantee or provide security for such matters.
You confirm to the best of your knowledge and belief that the above representations are made on the basis of enquiries of management and staff with relevant knowledge and experience and, where appropriate, of inspection of supporting documentation sufficient to satisfy ourselves that you can properly make each of the above representations to us.
We should be grateful if you would kindly acknowledge your agreement with this letter by signing the duplicate where indicated and returning it to us.
Yours faithfully
Armstrong Watson LLP
We confirm that we have read and understood the contents of this letter and agree that it accurately reflects the representations made to you by the Trustees during the course of preparing the charity’s accounts.
Signed on behalf of the Board of Trustees by:
Stephanie Ellis (Sep 6, 2024 14:33 GMT+1) ……………………………………………………………………. (Signature) 06/09/2024 …………………………………………………………………….. (Date)
| Party | Relationship | Transaction |
|---|---|---|
| The Trustees | Trustee | None noted |