SI2155/SM/DG/PC 22 September 2025 **PRIVATE & CONFIDENTIAL** Dr G Kaur Sikh Your Mind 165 New Road Birmingham B69 2JT Dear Dr Kaur ## **Accounts for the year ended 31 January 2025** I enclose the Charity s full financial statements for the year ended 31 January 2025 which are for filing at the Charity Commission by 31 October 2025. These financial statements are for review by the trustees and if they are approved, I would be grateful if they could be signed and dated on the Balance Sheet on page 6 and also the Trustees Report on page 2 as indicated. Once I receive the signed copies, I will let you have a copy of the accounts for your records. Also enclosed is a Letter of Representation based on the accounts; if you agree the contents, I would be grateful if it could also be signed and dated and returned to us for our files. If you have any queries, please do not hesitate to contact me. Kind regards Yours sincerely S MORRIS Enc Ballards LLP Chartered Accountants Kingswood Road Hampton Lovett Droitwich Worcestershire WR9 0QH Dear Sirs The following representations are made on the basis of enquiries of management and staff with relevant knowledge and experience such as we consider necessary in connection with your report on the 31 January 2025. These enquiries have included inspection of supporting documentation where appropriate. All representations are made to the best of our knowledge and belief. ## **GENERAL** 1. We acknowledge that the work performed by you is substantially less in scope than an audit performed in accordance with International Standards on Auditing (UK and Ireland) and that you do not express an audit opinion. 2. We confirm that the charitable company qualifies as small in accordance with the conditions set out in chapter 1 of part 15 of the Companies Act 2006. 3. We confirm that the charity was entitled to exemption under section 144 of the Charities Act 2011 the requirement to have its financial statements for the financial year ended 31 January 2025 audited. We also confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in accordance with section 476 of the Companies Act 2006. 4. We have fulfilled our responsibilities as trustees as set out in the terms of your engagement letter under the Charities Act 2011, for preparing financial statements in accordance with applicable law and United Kingdom Accounting Standards (UK Generally Accepted Accounting Practice), for being satisfied that they give a true and fair view. 5. All the transactions undertaken by the charity have been properly reflected and recorded in the accounting records. 6. All the accounting records and related financial information, including minutes of all management and trustee meetings and correspondence with The Charity Commission have been made available to you for the purpose of your work. ## **ASSETS AND LIABILITIES** 7. - assets, except for those that are disclosed as applicable in the notes to the financial statements. 8. All actual liabilities, contingent liabilities and guarantees given to third parties have been recorded or disclosed as applicable. 9. We 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. ## **LOANS AND ARRANGEMENTS** 10. The charity has not granted any advances or credits to, or made guarantees on behalf of, trustees other than those disclosed in the financial statements. ## **LEGAL CLAIMS** 11. We have disclosed to you all claims in connection with litigation that have been, or are expected to be, received and such matters, as appropriate, have been properly accounted for and disclosed as applicable in the financial statements. ## **LAWS AND REGULATIONS** 12. We have disclosed to you all known instances of non-compliance or suspected non-compliance with laws and regulations whose effects should be considered when preparing the financial statements. ## **RELATED PARTIES** 13. Related party relationships and transactions have been appropriately accounted for and disclosed as applicable in the financial statements. We have disclosed to you all relevant information concerning such relationships and transactions and are not aware of any other matters which require disclosure in order to comply with the requirements of company and charity law or accounting standards. ## **SUBSEQUENT EVENTS** 14. All events subsequent to the date of the financial statements which require adjustment or disclosure have been properly accounted for and disclosed as applicable. ## **GOING CONCERN** 15. financial statements should be prepared on a going concern basis on the grounds that current and future sources of funding or support will be more than adequate for l of continue as a going concern need to me made in the financial statements. 16. - the grounds that current and future sources of funding or support will be more than adequate for onths from the date of approval of - continue as a going concern need to me made in the financial statements. ## **GRANTS AND DONATIONS** 17. All grants, donations and other income, the receipt of which is subject to specific terms or conditions, have been notified to you. There have been no breaches of terms or conditions in the application of such income. ## **RESTRICTED GRANTS AND DONATIONS** 18. Restricted grants and donations are as follows / listed overleaf: Yours faithfully .............................................................................................................................. Signed on behalf of the board of trustees DATE IpE Oi C*¥A5 d71 iJ4>7 A•J T& 7W5 41Jf￿aQ25 12 y1>