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2023-04-30-accounts

e Links, . Incor TN nked in Friendship. C(H)nected in Servre London (UK) Chapter LONDON (UK) CHAPTER OF THE LINKS, INCORPORATED A company limited by guarantee Trustee Report and Financial Statements For the Year Ended 30 April 2023 Charity Number: 1185612 Company Number: 11928227

LONDON (UK) CHAPTER OF THE LINKS, INCORPORATED (A company limited by guarantee)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2023

TABLE OF CONTENTS

TABLE OFCONTENTS
Reference and administrative details 2
Structure, governance and management 3
Objectives and activities 5
Achievements against objectives set 6
Financial Review 7
Statement of financial activities for year ended 30 April 2023 9
Balance sheet as at 30 April 2023 10
Notes to the financial statements for the year ended 30 April 2023 11
Notes to the financial statements for the year ended 30 April 2023 12
Notes to the financial statements for the year ended 30 April 2023 13

1

Reference and administrative details

The Officers present the trustee’s report and reviewed financial statements for the year ended 30 April 2023.

Charity Name: London (UK) Chapter of The Links, Incorporated Charity registration number: 1185612 Company registration 11928227 number: Registered Office: 71-75 Shelton Street, Covent Garden, London, United Kingdom, WC2H 9JQ DIRECTORS DIRECTOR RESIGNATIONS Ms D Mitchell Chair Ms A Atsrefi (May 2023) Ms M Cammett Treasurer Ms L James (May 2023) Ms D Ayeko Ms H Jikiemi Ms D Burwell

COMPANY SECRETARY

Ms L Sierra

Accountant - Tockan & Co, 289 Brettenham Road, London, N18 2HF

2

STRUCTURE, GOVERNANCE AND MANAGEMENT

GOVERNING DOCUMENT

The London (UK) Chapter of The Links, Incorporated is a charitable company limited by guarantee, incorporated on 5 April 2019 and registered as a charity on 3 October 2019. The company was established under a memorandum of association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £10.

RECRUITMENT AND APPOINTMENT OF MANAGEMENT COMMITTEE

Under the requirements of the Articles of Associations the directors are appointed through ordinary resolution by members of the charity.

All trustees give their time voluntarily and receive no benefits from the charity. All expenses reclaimed from the charity are set out in note 3a to the accounts.

Appointment procedure

The directors and trustees of the Company by Limited Guarantee (the “Company”) and Registered Charity (“Charity”) of the London (UK) Chapter of The Links, Incorporated must be Active Members of the organisation, appointed simultaneously with the election of officers every two (2) years by general meeting. The directors and trustees shall be identical across the Company and the Charity. In accordance with Charity Commission for England and Wales (“Charity Commission”) guidance, the directors and trustees shall be those individuals occupying offices which execute duties that ensure the Company and Charity are compliant with regulations and fulfil the charitable objectives as filed with the Charity Commission and included in the Articles of Association filed with Companies House (as defined by the Charity Commission). The minimum number of directors and trustees at any given time is three.

3

TRUSTEE INDUCTION AND TRAINING

All trustees are familiarised with the charitable objectives and activities of the Charity through a formal induction process upon joining the organisation. In addition, trustees receive a membership pack which contains the Articles of Association of the charity as well as required reading and guidance from the Charity Commission ‘The Essentials of the Charity Trustee: what you need to know, what you need to do’. All trustees are required to complete 48 service hours within the financial year.

As part of the roles and responsibilities of each of the trustees within the charity, they are provided training as they pertain to their executive duties and access to ongoing trustee education through NCVO.

ORGANISATIONAL STRUCTURE

The London (UK) Chapter of The Links, Incorporated is run day to day by its directors and trustees with the support of volunteers serving in a variety of operational roles. The trustees are responsible for ensuring the charity fulfils its objectives as outlined in the articles of association filed with the Charity Commission in 2019. The trustees review and approve all policies and programmes on at least an annual basis.

The Trustees, appointed by virtue of office serve in the operating capacities of

The main operating roles and committees within the charity include:

4

RELATED PARTIES

London (UK) Chapter of The Links, Incorporated is an affiliate of The Links, Incorporated, non-governmental organisation (NGO).

FUNDS HELD AS A CUSTODIAN TRUSTEE ON BEHALF OF OTHERS

We do not act as custodian trustee or hold funds on behalf of others.

OBJECTIVES AND ACTIVITIES

PURPOSES

Our charity’s purposes as set out in the objects contained in the company’s articles of association are to:

  1. To advance education and relieve unemployment, in particular, but not exclusively amongst persons of African ancestry living in the UK in such ways as the trustees think fit including: providing mentoring, assisting with access to further education or the workplace, providing workshops, seminars, work placements, providing and assisting in the provision of arts and language study opportunities and the provision of grants and bursaries.

  2. To promote good physical and mental health, in particular, but not exclusively amongst persons of African ancestry living in the UK in such ways as the trustees think fit including through the provision of information, advice, access to sporting activities and other support including financial support.

  3. The relief of those in need, by reason of youth, age, ill-health, disability or financial hardship in particular but not exclusively amongst persons of African ancestry living in the UK in such ways as the trustees think fit.

5

  1. To advance such other charitable purposes (according to the law of England and Wales) as the trustees see fit from time to time.

MAIN ACTIVITIES UNDERTAKEN TO FURTHER OUR PURPOSES

Black University students in the UK are on average less prepared for entry to university, have lower graduation and attainment rates and have fewer post-graduate opportunities versus their White British counterparts. This results in continued and systematic harm to their long-term wealth-building potential and social mobility. In 2022/2023 the London (UK) Chapter sought to address the lower attainment and progression of Black university students of London by partnering with Queen Mary University of London and The PROSPER Network to provide their students with mentorship and career education and financial support. These partnerships helped to provide practical support and life skills education to better prepare students for life after graduation and relieve some of the stressors that can detract from their educational achievement.

2022/2023 was the second year of our signature LEAP programme, through which the London (UK) Chapter sought to address the needs of the Black student population at Queen Mary University. The University was chosen due to its large population of Black students and the University’s demonstrated contributions to social mobility for students.

To address these needs the chapter assessed funding and structuring options for study abroad, created a local grant programme to support and encourage financial education and participated in group mentoring and advice sessions. The chapter conducted the following activities to support the programme:

Beyond Queen Mary University, the chapter established an MOU with The PROSPER Network, a support and resource platform for driven 18-21 year olds from underserved backgrounds across Hackney, Newham, Tower Hamlets and Waltham Forest in order to

6

provide grant support to members of the network to further their educational opportunities. To support this initiative, the chapter delivered £5,000 in bursaries and pledged an additional £5,000 of grant funding.

The chapter also continued to partner with Dress for Success Greater London, hosting its second annual clothing drive in which yielded over £10,000 worth of clothing, shoes, and accessory donations. These donations will be used to support over 50 vulnerable and disadvantaged women seeking to enter or return into the workforce.

The chapter also worked in partnership with the US Embassy London to co-host an inaugural, two-day, all-female STEAM (Science, Tech, Engineering, Arts & Mathematics) Accelerator event during Women’s History Month.

The chapter donated nearly £200 worth of groceries and personal care items to a food bank to support London families facing the cost of living crisis.

HOW OUR ACTIVITIES FURTHER OUR PURPOSES AND BENEFIT THE PUBLIC

The above activities align with our purpose to provide education and relieve current or potential unemployment for women and students from disadvantaged communities. It is our aim to close the gap for these populations in attainment and progression post-graduation, as well as support re-entry into the workforce for those already unemployed. During 2022/2023 the chapter laid the foundations for several impactful initiatives to be implemented in 2023/2024 and beyond.

PLANS FOR FUTURE PERIODS

Having developed relationships with our strategic partners over the programme year, the chapter plans to continue engaging these partners to deliver our services to university students and recent graduates. Our signed MoU with Queen Mary University of London and Spelman College launched our exchange programme which focuses on providing a young person with a unique educational opportunity and cultural experience. The London (UK) Chapter of The Links, Incorporated has earmarked funding to support this exchange programme in 2023/2024. In addition to our exchange programme, the charity will work with

7

the administration of Queen Mary University to continue to deliver workshops to coach students to expand their soft skills and prepare them for future employment.

For the PROSPER Network, the London (UK) Chapter will help fund workshops and educational opportunities for students around personal branding, CV writing, interview preparation career days and other skill-building courses. The PROSPER Network's role is to help develop the curriculum, which the chapter will also participate in delivering in the next programme year alongside mentoring services.

FINANCIAL REVIEW

Our work is reliant on donations from our members, the public, and corporate sponsors. During the period, we received donations of over £25,000.

PRINCIPAL FUNDING SOURCES

Our principal funding source is donations from our members, in the form of membership dues. Membership dues are calibrated to cover our operational expenses. In addition we received a corporate donation from FGS Global, the third year they have chosen to support us. Throughout the year we made use of the in person, hybrid, and online capabilities to continue to fundraise through the members of the public.

PERFORMANCE OF FUNDRAISING ACTIVITIES AGAINST OBJECTIVES SET

To nurture and expand awareness of the London (UK) Chapter of The Links, Incorporated, the organisation ensures that it has adequate resources to support its strategic priorities at all levels. The bulk of our individual donations were obtained through volunteer contributions. We are also extremely grateful to our corporate sponsor for the calendar year 2023, who contributed a donation of £15,000, which was received in January 2023.

RESERVES POLICY

The charity’s trustees have considered the necessity of reserves for the charity. In light of the risks to the London (UK) Chapter of The Links, Incorporated, the trustees agreed that reserves must be kept to ensure we can continue to meet our charitable objectives during times of fluctuating income.

8

Since operating expenses are largely covered by membership dues, which are paid annually, the trustees based the reserve need on 12 months of operating expenditure in a scenario where there are fewer members. The trustees consider that the ideal level of reserves for our coverage period would be £4,500. This level will enable the charity to continue our activities in the event of a significant drop in funding. As we build resilience over time, an annual contingency of £500 will be set to bolster the reserves. In the event that the financial year ends in surplus, the funds carried forward will be transferred to the reserves for the following financial year.

Company law 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 charitable company as at the balance sheet and of incoming resources and application of resources, including income and expenditure, for the financial year. In preparing those financial statements, the trustees should follow best practice and:

The trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 1985. The Management Committee is also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

9

The trustees declare that they have approved the trustee’s report above. Signed on behalf of the charity’s trustees

…………………………………………….. ……………………………………………..

Denise Mitchell Mena Cammett Chair Treasurer

Chair

Date 28/02/2024

10

STATEMENT OF FINANCIAL ACTIVITIES FOR YEAR ENDED 30 APRIL 2023

11

BALANCE SHEET AS AT 30 APRIL 2022

Approved by the Board of Directors and signed on its behalf

Ms Mena Cammett

Director

The accompanying notes form part of these financial statements.

12

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2023

13

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2023

14

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2023

15

16 Chw

e Links, . Incor TN nked in Friendship. C(H)nected in Servre London (UK) Chapter LONDON (UK) CHAPTER OF THE LINKS, INCORPORATED A company limited by guarantee Trustee Report and Financial Statements For the Year Ended 30 April 2023 Charity Number: 1185612 Company Number: 11928227

LONDON (UK) CHAPTER OF THE LINKS, INCORPORATED (A company limited by guarantee)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2023

TABLE OF CONTENTS

TABLE OFCONTENTS
Reference and administrative details 2
Structure, governance and management 3
Objectives and activities 5
Achievements against objectives set 6
Financial Review 7
Statement of financial activities for year ended 30 April 2023 9
Balance sheet as at 30 April 2023 10
Notes to the financial statements for the year ended 30 April 2023 11
Notes to the financial statements for the year ended 30 April 2023 12
Notes to the financial statements for the year ended 30 April 2023 13

1

Reference and administrative details

The Officers present the trustee’s report and reviewed financial statements for the year ended 30 April 2023.

Charity Name: London (UK) Chapter of The Links, Incorporated Charity registration number: 1185612 Company registration 11928227 number: Registered Office: 71-75 Shelton Street, Covent Garden, London, United Kingdom, WC2H 9JQ DIRECTORS DIRECTOR RESIGNATIONS Ms D Mitchell Chair Ms A Atsrefi (May 2023) Ms M Cammett Treasurer Ms L James (May 2023) Ms D Ayeko Ms H Jikiemi Ms D Burwell

COMPANY SECRETARY

Ms L Sierra

Accountant - Tockan & Co, 289 Brettenham Road, London, N18 2HF

2

STRUCTURE, GOVERNANCE AND MANAGEMENT

GOVERNING DOCUMENT

The London (UK) Chapter of The Links, Incorporated is a charitable company limited by guarantee, incorporated on 5 April 2019 and registered as a charity on 3 October 2019. The company was established under a memorandum of association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £10.

RECRUITMENT AND APPOINTMENT OF MANAGEMENT COMMITTEE

Under the requirements of the Articles of Associations the directors are appointed through ordinary resolution by members of the charity.

All trustees give their time voluntarily and receive no benefits from the charity. All expenses reclaimed from the charity are set out in note 3a to the accounts.

Appointment procedure

The directors and trustees of the Company by Limited Guarantee (the “Company”) and Registered Charity (“Charity”) of the London (UK) Chapter of The Links, Incorporated must be Active Members of the organisation, appointed simultaneously with the election of officers every two (2) years by general meeting. The directors and trustees shall be identical across the Company and the Charity. In accordance with Charity Commission for England and Wales (“Charity Commission”) guidance, the directors and trustees shall be those individuals occupying offices which execute duties that ensure the Company and Charity are compliant with regulations and fulfil the charitable objectives as filed with the Charity Commission and included in the Articles of Association filed with Companies House (as defined by the Charity Commission). The minimum number of directors and trustees at any given time is three.

3

TRUSTEE INDUCTION AND TRAINING

All trustees are familiarised with the charitable objectives and activities of the Charity through a formal induction process upon joining the organisation. In addition, trustees receive a membership pack which contains the Articles of Association of the charity as well as required reading and guidance from the Charity Commission ‘The Essentials of the Charity Trustee: what you need to know, what you need to do’. All trustees are required to complete 48 service hours within the financial year.

As part of the roles and responsibilities of each of the trustees within the charity, they are provided training as they pertain to their executive duties and access to ongoing trustee education through NCVO.

ORGANISATIONAL STRUCTURE

The London (UK) Chapter of The Links, Incorporated is run day to day by its directors and trustees with the support of volunteers serving in a variety of operational roles. The trustees are responsible for ensuring the charity fulfils its objectives as outlined in the articles of association filed with the Charity Commission in 2019. The trustees review and approve all policies and programmes on at least an annual basis.

The Trustees, appointed by virtue of office serve in the operating capacities of

The main operating roles and committees within the charity include:

4

RELATED PARTIES

London (UK) Chapter of The Links, Incorporated is an affiliate of The Links, Incorporated, non-governmental organisation (NGO).

FUNDS HELD AS A CUSTODIAN TRUSTEE ON BEHALF OF OTHERS

We do not act as custodian trustee or hold funds on behalf of others.

OBJECTIVES AND ACTIVITIES

PURPOSES

Our charity’s purposes as set out in the objects contained in the company’s articles of association are to:

  1. To advance education and relieve unemployment, in particular, but not exclusively amongst persons of African ancestry living in the UK in such ways as the trustees think fit including: providing mentoring, assisting with access to further education or the workplace, providing workshops, seminars, work placements, providing and assisting in the provision of arts and language study opportunities and the provision of grants and bursaries.

  2. To promote good physical and mental health, in particular, but not exclusively amongst persons of African ancestry living in the UK in such ways as the trustees think fit including through the provision of information, advice, access to sporting activities and other support including financial support.

  3. The relief of those in need, by reason of youth, age, ill-health, disability or financial hardship in particular but not exclusively amongst persons of African ancestry living in the UK in such ways as the trustees think fit.

5

  1. To advance such other charitable purposes (according to the law of England and Wales) as the trustees see fit from time to time.

MAIN ACTIVITIES UNDERTAKEN TO FURTHER OUR PURPOSES

Black University students in the UK are on average less prepared for entry to university, have lower graduation and attainment rates and have fewer post-graduate opportunities versus their White British counterparts. This results in continued and systematic harm to their long-term wealth-building potential and social mobility. In 2022/2023 the London (UK) Chapter sought to address the lower attainment and progression of Black university students of London by partnering with Queen Mary University of London and The PROSPER Network to provide their students with mentorship and career education and financial support. These partnerships helped to provide practical support and life skills education to better prepare students for life after graduation and relieve some of the stressors that can detract from their educational achievement.

2022/2023 was the second year of our signature LEAP programme, through which the London (UK) Chapter sought to address the needs of the Black student population at Queen Mary University. The University was chosen due to its large population of Black students and the University’s demonstrated contributions to social mobility for students.

To address these needs the chapter assessed funding and structuring options for study abroad, created a local grant programme to support and encourage financial education and participated in group mentoring and advice sessions. The chapter conducted the following activities to support the programme:

Beyond Queen Mary University, the chapter established an MOU with The PROSPER Network, a support and resource platform for driven 18-21 year olds from underserved backgrounds across Hackney, Newham, Tower Hamlets and Waltham Forest in order to

6

provide grant support to members of the network to further their educational opportunities. To support this initiative, the chapter delivered £5,000 in bursaries and pledged an additional £5,000 of grant funding.

The chapter also continued to partner with Dress for Success Greater London, hosting its second annual clothing drive in which yielded over £10,000 worth of clothing, shoes, and accessory donations. These donations will be used to support over 50 vulnerable and disadvantaged women seeking to enter or return into the workforce.

The chapter also worked in partnership with the US Embassy London to co-host an inaugural, two-day, all-female STEAM (Science, Tech, Engineering, Arts & Mathematics) Accelerator event during Women’s History Month.

The chapter donated nearly £200 worth of groceries and personal care items to a food bank to support London families facing the cost of living crisis.

HOW OUR ACTIVITIES FURTHER OUR PURPOSES AND BENEFIT THE PUBLIC

The above activities align with our purpose to provide education and relieve current or potential unemployment for women and students from disadvantaged communities. It is our aim to close the gap for these populations in attainment and progression post-graduation, as well as support re-entry into the workforce for those already unemployed. During 2022/2023 the chapter laid the foundations for several impactful initiatives to be implemented in 2023/2024 and beyond.

PLANS FOR FUTURE PERIODS

Having developed relationships with our strategic partners over the programme year, the chapter plans to continue engaging these partners to deliver our services to university students and recent graduates. Our signed MoU with Queen Mary University of London and Spelman College launched our exchange programme which focuses on providing a young person with a unique educational opportunity and cultural experience. The London (UK) Chapter of The Links, Incorporated has earmarked funding to support this exchange programme in 2023/2024. In addition to our exchange programme, the charity will work with

7

the administration of Queen Mary University to continue to deliver workshops to coach students to expand their soft skills and prepare them for future employment.

For the PROSPER Network, the London (UK) Chapter will help fund workshops and educational opportunities for students around personal branding, CV writing, interview preparation career days and other skill-building courses. The PROSPER Network's role is to help develop the curriculum, which the chapter will also participate in delivering in the next programme year alongside mentoring services.

FINANCIAL REVIEW

Our work is reliant on donations from our members, the public, and corporate sponsors. During the period, we received donations of over £25,000.

PRINCIPAL FUNDING SOURCES

Our principal funding source is donations from our members, in the form of membership dues. Membership dues are calibrated to cover our operational expenses. In addition we received a corporate donation from FGS Global, the third year they have chosen to support us. Throughout the year we made use of the in person, hybrid, and online capabilities to continue to fundraise through the members of the public.

PERFORMANCE OF FUNDRAISING ACTIVITIES AGAINST OBJECTIVES SET

To nurture and expand awareness of the London (UK) Chapter of The Links, Incorporated, the organisation ensures that it has adequate resources to support its strategic priorities at all levels. The bulk of our individual donations were obtained through volunteer contributions. We are also extremely grateful to our corporate sponsor for the calendar year 2023, who contributed a donation of £15,000, which was received in January 2023.

RESERVES POLICY

The charity’s trustees have considered the necessity of reserves for the charity. In light of the risks to the London (UK) Chapter of The Links, Incorporated, the trustees agreed that reserves must be kept to ensure we can continue to meet our charitable objectives during times of fluctuating income.

8

Since operating expenses are largely covered by membership dues, which are paid annually, the trustees based the reserve need on 12 months of operating expenditure in a scenario where there are fewer members. The trustees consider that the ideal level of reserves for our coverage period would be £4,500. This level will enable the charity to continue our activities in the event of a significant drop in funding. As we build resilience over time, an annual contingency of £500 will be set to bolster the reserves. In the event that the financial year ends in surplus, the funds carried forward will be transferred to the reserves for the following financial year.

Company law 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 charitable company as at the balance sheet and of incoming resources and application of resources, including income and expenditure, for the financial year. In preparing those financial statements, the trustees should follow best practice and:

The trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 1985. The Management Committee is also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

9

The trustees declare that they have approved the trustee’s report above. Signed on behalf of the charity’s trustees

…………………………………………….. ……………………………………………..

Denise Mitchell Mena Cammett Chair Treasurer

Chair

Date 28/02/2024

10

STATEMENT OF FINANCIAL ACTIVITIES FOR YEAR ENDED 30 APRIL 2023

11

BALANCE SHEET AS AT 30 APRIL 2022

Approved by the Board of Directors and signed on its behalf

Ms Mena Cammett

Director

The accompanying notes form part of these financial statements.

12

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2023

13

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2023

14

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2023

15

16 Chw

Independent examiner's report on the accounts

Section A

Section A
Independent Examiner’s Report
Section A
Independent Examiner’s Report
Section A
Independent Examiner’s Report
Section A
Independent Examiner’s Report
Report to the trustees/
members of
On accounts for the year
ended
Set out on pages
Responsibilities and basis
of report
Charity Name
London (U K) Chapter of the Links Incorporated.
30th April, 2023 Charity no
(if any)
1185612
1,2,3,4, 5 & 6
(remember to include the page numbers of additional sheets)
I report to the trustees on my examination of the accounts of the above
charity (“the Trust”) for the year ended 30th April, 2020.
As the charity's trustees, you 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.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect:

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.

Signed: YTockan (signed) Date: 24[th] January, 2024

1

Oct 2018

IER

Name:
Relevant professional
qualification(s) or body (if
any):
Address:
Yusufu Tockan FCCA
Chartered Certified Accountant
Tockan & Co., Chartered Certified Accountants
289 Brettenham Road, Edmonton
LONDON N18 2HF.

Section B Disclosure Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

2

Oct 2018

IER

Give here brief details of any items that the examiner wishes to disclose .

3

Oct 2018

IER