DocuSign Envelope ID: 0341203A-4A43-4D0B-B804-3C410D334DF3
**Charity number: 1184024**
## **BRITISH INHERITED METABOLIC DISEASES GROUP**
## **UNAUDITED**
**TRUSTEES' REPORT AND FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31 DECEMBER 2021**
DocuSign Envelope ID: 0341203A-4A43-4D0B-B804-3C410D334DF3
## **BRITISH INHERITED METABOLIC DISEASES GROUP**
## **CONTENTS**
||Page|
|---|---|
|**Reference and Administrative Details of the Charity, its Trustees and Advisers**|1|
|**Trustees' Report**|2 - 4|
|**Independent Examiner's Report**|5|
|**Statement of Financial Activities**|6|
|**Balance Sheet**|7|
|**Notes to the Financial Statements**|8 - 13|
DocuSign Envelope ID: 0341203A-4A43-4D0B-B804-3C410D334DF3
## **BRITISH INHERITED METABOLIC DISEASES GROUP**
## **REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2021**
|**Trustees**|R Barski|
|---|---|
||Dr E Murphy|
||Dr M Fullerton|
||Dr R Vara|
||Dr G Toulson|
||Dr J Davison|
||Dr J Raiman|
||Dr L Aitkenhead|
||Dr M Barr|
||R Skeath|
||B O'Reilly|
||C Dawson|
||F Adrees|
||A Cozens|
||Dr S Korenev (appointed 24 June 2021)|
||T Hoi-Yee (appointed 14 October 2021)|
||A Bowron (resigned 30 June 2021)|
||B McDonald (resigned 31 March 2022)|
||R Gould (resigned 30 June 2022)|
||S Hulley (resigned 30 June 2022)|
||S Forshaw-Hulme (resigned 30 June 2022)|
|**Charity registered**
**number**
1184024
**Principal office**
Hewitsons
Shakespeare House
Cambridge
CB5 8EP
**Accountants**
Peters Elworthy & Moore
Chartered Accountants
Salisbury House
Station Road
Cambridge
CB1 2LA||
Page 1
DocuSign Envelope ID: 0341203A-4A43-4D0B-B804-3C410D334DF3
## **BRITISH INHERITED METABOLIC DISEASES GROUP**
## **TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2021**
The Trustees present their annual report together with the financial statements of the Charity for the year 1 January 2021 to 31 December 2021.
## **Objectives and activities**
## **a. Policies and objectives**
To relieve persons suffering from inherited metabolic disease by advancing the education of persons involved in the care and treatment of such persons and to promote research into the treatment and diagnosis of inherited metabolic disease.
The British Inherited Metabolic Disease Group (BIMDG) provides education through meetings and provision of relevant documentation such as meeting reports, care and investigative guidelines available on the website (www.bimdg.org.uk) and a twice yearly News Bulletin.
In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.
## **b. Main activities undertaken to further the Charity's purposes for the public benefit**
The main activities undertaken by the charity is to relieve persons suffering from inherited metabolic disease by advancing the education of persons involved in the care and treatment of such persons.
The charity has complied with their duty to have due regard to the commission's public benefit guidance when exercising any powers or duties to which the guidance is relevant.
## **Achievements and performance**
## **a. Main achievements of the Charity**
Due to the COVID pandemic the 2021 AGM took place virtually on the 24th June 2021 after the 2021 BIMDG annual symposium (also held virtually).
The website is continually being updated and improved. The guidelines and protocols available on the website attract most hits on the website.
Education grants are available to help find any healthcare professional BIMDG member to attend relevant meetings or visiting a specialist centre to gain experience in their field.
BIMDG studentships are available to support students gain valuable experience in the area of inherited metabolic disease..
Page 2
DocuSign Envelope ID: 0341203A-4A43-4D0B-B804-3C410D334DF3
## **BRITISH INHERITED METABOLIC DISEASES GROUP**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021**
## **Financial review**
## **a. Going concern**
After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.
## **b. Reserves policy**
The policy of the charity is to ensure that positive reserves exist in an unrestricted fund to ensure that the objectives of the charity can be satisfied.
The amount held in reserves by the charity at the year end was £70,848 (2020: £64,501) which are unresricted funds.
## **Structure, governance and management**
## **a. Constitution**
British Inherited Metabolic Diseases Group is a registered charity, number 1184024, and is constituted under a Trust deed.
## **b. Methods of appointment or election of Trustees**
The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed.
Page 3
DocuSign Envelope ID: 0341203A-4A43-4D0B-B804-3C410D334DF3
## **BRITISH INHERITED METABOLIC DISEASES GROUP**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021**
## **Statement of Trustees' responsibilities**
The Trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles of the Charities SORP (FRS 102);
- make judgments and accounting estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and 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 Trust deed. 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.
Approved by order of the members of the board of Trustees on
15 September 2022
_________________________________________________ and signed on their behalf by:
**R Barski** (Trustee)
**Dr J Davison** (Trustee)
Page 4
DocuSign Envelope ID: 0341203A-4A43-4D0B-B804-3C410D334DF3
## **BRITISH INHERITED METABOLIC DISEASES GROUP**
## **INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2021**
## **Independent Examiner's Report to the Trustees of British Inherited Metabolic Diseases Group ('the Charity')**
I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 December 2021.
## **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 applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent Examiner's Statement**
Your attention is drawn to the fact that the Charity has prepared the accounts in accordance with 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) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.
I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confirm that no 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 Charity as required by section 130 of the 2011 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.
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 work or for this report.
15 September 2022 Signed: Dated: Michael Hewlett ACA DChA
Peters Elworthy & Moore Chartered Accountants Sailsbury House Station Road Cambridge CB1 2LA
Page 5
DocuSign Envelope ID: 0341203A-4A43-4D0B-B804-3C410D334DF3
## **BRITISH INHERITED METABOLIC DISEASES GROUP**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2021**
|**Note**
**Income from:**
Donations and legacies
3
Charitable activities
4
Investments
5
**Total income**
**Expenditure on:**
Charitable activities
6
**Total expenditure**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
10
Net movement in funds
10
**Total funds carried forward**|**Unrestricted**
**funds**
**2021**
**£**
**-**
**12,423**
**6**
**12,429**
**6,082**
**6,082**
**6,347**
**64,501**
**6,347**
**70,848**|**Total**
**funds**
**2021**
**£**
**-**
**12,423**
**6**
**12,429**
**6,082**
**6,082**
**6,347**
**64,501**
**6,347**
**70,848**|Total
funds
2020
£
1,000
20,402
48|
|---|---|---|---|
||||21,450|
||||18,325|
||||18,325|
||||3,125|
||||61,376
3,125|
||||64,501|
The Statement of Financial Activities includes all gains and losses recognised in the year.
The notes on pages 8 to 13 form part of these financial statements.
Page 6
DocuSign Envelope ID: 0341203A-4A43-4D0B-B804-3C410D334DF3
## **BRITISH INHERITED METABOLIC DISEASES GROUP**
## **BALANCE SHEET AS AT 31 DECEMBER 2021**
|**Note**
**Current assets**
Cash at bank and in hand
Creditors: amounts falling due within one
year
9
**Net current assets**
**Total assets less current liabilities**
**Net assets excluding pension asset**
**Total net assets**
**Charity funds**
Unrestricted funds
10
**Total funds**|**2021**
**£**
**73,848**
**73,848**
**(3,000)**|**2021**
**£**
**70,848**
**70,848**
**70,848**
**70,848**
**70,848**
**70,848**|2020
£
67,501
67,501
(3,000)|2020
£
64,501|
|---|---|---|---|---|
|||||64,501|
|||||64,501|
||||||
|||||64,501|
|||||64,501|
||||||
|||||64,501|
The financial statements were approved and authorised for issue by the Trustees on _________________________________________________ 15 September 2022 and signed on their behalf by:
**R Barski** (Trustee)
**Dr J Davison** (Trustee)
The notes on pages 8 to 13 form part of these financial statements.
Page 7
DocuSign Envelope ID: 0341203A-4A43-4D0B-B804-3C410D334DF3
## **BRITISH INHERITED METABOLIC DISEASES GROUP**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021**
## **1. General information**
British Inherited Metabolic Disease Group is a CIO registered in England and Wales.
## **2. Accounting policies**
## **2.1 Basis of preparation of financial statements**
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
British Inherited Metabolic Diseases Group meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
## **2.2 Income**
All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Grants are included in the Statement of Financial Activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance Sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.
## **2.3 Expenditure**
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
Page 8
DocuSign Envelope ID: 0341203A-4A43-4D0B-B804-3C410D334DF3
## **BRITISH INHERITED METABOLIC DISEASES GROUP**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021**
## **2. Accounting policies (continued)**
## **2.4 Interest receivable**
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.
## **2.5 Cash at bank and in hand**
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
## **2.6 Liabilities and provisions**
Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
## **2.7 Financial instruments**
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
## **2.8 Fund accounting**
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.
## **3. Income from donations and legacies**
|Donations
Total 2020|**Unrestricted**
**funds**
**2021**
**£**
-
1,000|**Total**
**funds**
**2021**
**£**
**-**
1,000|Total
funds
2020
£
1,000|
|---|---|---|---|
|||||
Page 9
DocuSign Envelope ID: 0341203A-4A43-4D0B-B804-3C410D334DF3
## **BRITISH INHERITED METABOLIC DISEASES GROUP**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021**
## **4. Income from charitable activities**
|Membership subscriptions
Grants
Workshops|**Unrestricted**
**funds**
**2021**
**£**
9,423
3,000
-
12,423|**Total**
**funds**
**2021**
**£**
**9,423**
**3,000**
**-**
**12,423**|Total
funds
2020
£
9,373
10,000
1,029|
|---|---|---|---|
||||20,402|
## **5. Investment income**
|**Unrestricted**
**funds**
**2021**
**£**
Investment income
6
**Analysis of expenditure by activities**
**Activities**
**undertaken**
**directly**
**2021**
**Support**
**costs**
**2021**
**£**
**£**
Medical education
1,600
4,482|**Total**
**funds**
**2021**
**£**
**6**
**Total**
**funds**
**2021**
**£**
**6,082**|Total
funds
2020
£
48|
|---|---|---|
|||Total
funds
2020
£
18,325|
## **6. Analysis of expenditure by activities**
## **Analysis of direct costs**
Page 10
DocuSign Envelope ID: 0341203A-4A43-4D0B-B804-3C410D334DF3
## **BRITISH INHERITED METABOLIC DISEASES GROUP**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021**
## **6. Analysis of expenditure by activities (continued)**
## **Analysis of direct costs (continued)**
|Annual Conference
Workshop costs|**Total**
**funds**
**2021**
**£**
**1,600**
**-**
**1,600**|Total
funds
2020
£
9,454
224|
|---|---|---|
|||9,678|
## **Analysis of support costs**
|Legal & Professional
IT, Software and website cost
Prizes
Travel costs
Other
Committee meeting and travel costs (Governance)
Independent Examination and accountancy (Governance)|**Total**
**funds**
**2021**
**£**
**-**
**1,382**
**100**
**-**
**-**
**-**
**3,000**
**4,482**|Total
funds
2020
£
1,731
1,812
-
257
408
156
4,283|
|---|---|---|
|||8,647|
## **7. Independent examiner's remuneration**
The independent examiner's remuneration amounts to an independent examiner fee of £1,400 _(_ 2020 _-_ £1,400 _)_ , and accountancy fees of of £1,600 (2020 - £1,600).
## **8. Trustees' remuneration and expenses**
During the year, no Trustees received any remuneration or other benefits (2020 - £NIL).
During the year ended 31 December 2021, no Trustee expenses have been incurred (2020 - £NIL).
Page 11
DocuSign Envelope ID: 0341203A-4A43-4D0B-B804-3C410D334DF3
## **BRITISH INHERITED METABOLIC DISEASES GROUP**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021**
## **9. Creditors: Amounts falling due within one year**
|Accruals and deferred income
**10.**
**Statement of funds**
**Statement of funds - current year**|**2021**
**£**
**3,000**|2020
£
3,000|
|---|---|---|
||||
|**Unrestricted funds**
General Funds
**Statement of funds - prior year**
**Unrestricted funds**
General Funds|**Balance at 1**
**January**
**2021**
**£**
**64,501**
Balance at
1 January
2020
£
61,376|**Income**
**£**
**12,429**
Income
£
21,450|**Expenditure**
**£**
**(6,082)**
Expenditure
£
(18,325)|**Balance at**
**31**
**December**
**2021**
**£**
**70,848**|
|---|---|---|---|---|
|||||Balance at
31
December
2020
£
64,501|
Page 12
DocuSign Envelope ID: 0341203A-4A43-4D0B-B804-3C410D334DF3
## **BRITISH INHERITED METABOLIC DISEASES GROUP**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021**
## **11. Analysis of net assets between funds**
## **Analysis of net assets between funds - current year**
|**Unrestricted**
**funds**
**2021**
**£**
Current assets
73,848
Creditors due within one year
(3,000)
**Total**
70,848|**Total**
**funds**
**2021**
**£**
**73,848**
**(3,000)**
**70,848**|
|---|---|
## **Analysis of net assets between funds - prior year**
|Current assets
Creditors due within one year
**Total**|Unrestricted
funds
2020
£
67,501
(3,000)
64,501|Total
funds
2020
£
67,501
(3,000)
64,501|
|---|---|---|
## **12. Related party transactions**
The Charity has not entered into any related party transaction during the year, nor are there any outstanding balances owing between related parties and the Charity at 31 December 2021.
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DocuSign Envelope ID: 0341203A-4A43-4D0B-B804-3C410D334DF3
British Inherited Metabolic Diseases Group c/o Hewitsons Shakespeare House 42 Newmarket Road Cambridge CB5 8EP
Peters Elworthy & Moore Salisbury House Station Road Cambridge CB1 2LA
Dear Sirs
## **British Inherited Metabolic Disease Group**
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 independent examination of the charity’s financial statements for the year ended 31 December 2021. 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 that you do not express an audit opinion.
- 2 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 December 2021 audited.
- 3 We have fulfilled our responsibilities as Trustees as set out in the terms of your engagement letter dated 7 October 2021 under the Charities Act 2011 for preparing financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), for being satisfied that they give a true and fair view and for making accurate representations to you.
- 4 All the transactions undertaken by the charity have been properly reflected and recorded in the accounting records.
- 5 All the accounting records have been made available to you for the purpose of your independent examination. We have provided you with unrestricted access to all appropriate persons within the charity, and with all other records and related information requested, including minutes of all management and trustee meetings and correspondence with The Charity Commission.
- 6 The financial statements are free of material misstatements, including omissions.
- 7
- The effects of uncorrected misstatements are immaterial both individually and in total.
## **Assets and liabilities**
- 8 The charity has satisfactory title to all assets and there are no liens or encumbrances on the charity’s assets, except for those that are disclosed in the notes to the financial statements.
- 9 All actual liabilities, contingent liabilities and guarantees given to third parties have been recorded or disclosed as appropriate.
- 10 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.
## **Accounting estimates**
- 11 Significant assumptions used by us in making accounting estimates, including those measured at fair value, are reasonable.
DocuSign Envelope ID: 0341203A-4A43-4D0B-B804-3C410D334DF3
## **Loans and arrangements**
- 12 The charity has not granted any advances or credits to, or made guarantees on behalf of, directors other than those disclosed in the financial statements.
## **Legal claims**
- 13 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 in, the financial statements.
## **Laws and regulations**
- 14 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**
- 15 Related party relationships and transactions have been appropriately accounted for and disclosed 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 legislative and accounting standards requirements.
## **Subsequent events**
- 16 All events subsequent to the date of the financial statements which require adjustment or disclosure have been properly accounted for and disclosed.
## **Going concern**
- 17 We believe that the charity’s 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 the charity’s needs. We have considered a period of twelve months from the date of approval of the financial statements. We believe that no further disclosures relating to the charity’s ability to continue as a going concern need to be made in the financial statements.
## **Grants and donations**
- 18 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.
Yours faithfully
..............................................................................................................................
Signed on behalf of the Trustees
Date: