## **ANNUAL REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024** ## **HUMAN ROOTS COMMUNITY** (Charitable Incorporated Organisation) **CHARITY REGISTRATION No: 1187929** Castle View Accounting Ltd Ground Floor Offices 53 High Street Arundel West Sussex BN18 9AJ ## **HUMAN ROOTS COMMUNITY** (Charitable Incorporated Organisation) ## **CONTENTS** |Page 3|Legal & Administrative Information| |---|---| |Pages 4 to 5|Trustees' Report| |Page 6|Statement of Financial Activities| |Page 7|Balance Sheet| |Pages 8 to 14|Notes to the Financial Statements| |Page 15|Independent Examiner's Report| 2 ## **HUMAN ROOTS COMMUNITY** (Charitable Incorporated Organisation) ## **LEGAL AND ADMINISTRATIVE INFORMATION** ## **CHARITY NUMBER** **CHARITY NUMBER** 1187929 **DATE OF REGISTRATION** 13th February 2020 **START OF FINANCIAL YEAR** 1st April 2023 **END OF FINANCIAL YEAR** 31st March 2024 **TRUSTEES AT 31ST MARCH 2024** Jessica Garbett David Lourens Iris Evans **LEGAL STATUS** Charitable Incorporated Organisation **GOVERNING INSTRUMENT** CIO - Foundation Registered 13th February 2020 as Amended on 15th October 2021. ## **OBJECTS** **a** ) To advance the education of the public in the subject of Horticulture, Horticultural practices and cooking. **b** ) The prevention or relief of poverty through the provision of fresh fruit and vegetables to individuals in need and or Charities or other organisations working to prevent or relieve poverty. **CORRESPONDENCE ADDRESS** 34 Bayford Way Stansted CM24 8TQ **PRIMARY BANKERS** Lloyds Bank Plc 25 Gresham Street London EC2V 7HN **INDEPENDENT EXAMINERS** Castle View Accounting Ltd Ground Floor Offices 53 High Street Arundel West Sussex BN18 9AJ 3 ## **HUMAN ROOTS COMMUNITY** (Charitable Incorporated Organisation) ## **TRUSTEES' REPORT FOR THE YEAR ENDED 31ST MARCH 2024** ## **Reflecting on the Past and Building the Future** ## **A Vision for the Future of HRC** Since 2023, Keiran Olivier, founder and creator of HRC, has stepped back from the charity due to personal circumstances. Faced with the possibility of closing its doors, the dedicated volunteer team stood firm in their commitment to the charity's mission. Over the past two years, they have worked tirelessly to maintain the allotment and recruit new members, successfully adding four new volunteers to the team—an achievement worth celebrating. Looking ahead, three longstanding volunteers, each with over four years of service, will be inducted as Trustees following the financial year-end, taking full responsibility for steering the charity into its next chapter. ## **Reflecting on 2023–2024: Key Highlights** · School Programming: All school-related projects have concluded, with no new initiatives currently planned. · Food Donations: The team continues to deliver food to partners, providing over 150 kg of fresh produce to a local village partner. · Volunteer Recruitment: Four new volunteers joined the HRC team, strengthening its capabilities. · Awards: HRC earned the prestigious Gold Award for the “Best Grow Your Own” project in the Anglia in Bloom competition. ## **Exciting Projects for 2025** To enhance mental health and well-being among local residents, HRC is planning several initiatives, including: · Drop-In Sessions: Offering a supportive space for community members. · Allotment Learning Opportunities: Training new allotment owners while they await plot availability. · Coffee Mornings: Providing a welcoming environment for those seeking respite from daily stress. ## **Operational Updates: Planting & Maintenance** Wood Panels: Ash will communicate with Richard about potential reuse. Seeds: Alex is applying for free seeds for 2025. Volunteers will assess current seed stock during winter closure to determine future needs. Bark Mulch: Carolyn will coordinate with suppliers for delivery and timing. Wildflower Area: Plans include tidying the "water feature" and planting wildflowers, such as yellow rattle, before the frost sets in. Manure Supply: Alex will liaise with Mick, the new Chair, to arrange delivery and allocation of manure. Compost Corner: Volunteers are clearing the area, designating one side for compostable materials and the other for transportable green waste. Water Butts: Alan will evaluate ways to enhance the efficiency of water collection and usage. ## **Media and Marketing: Preparing for 2025** HRC is transitioning social media responsibilities to new recruits to ensure consistent updates and community engagement. - Facebook: Alex and Kamila will work on accessing existing accounts or creating a new page. 4 HUMAN ROOTS COMMUNITY IChJnaty¢ 1r￿Orc{yated OWa￿ls￿￿(￿I TRVSTEES, REPORT IContinU8dl FOR THE YEAR ENDED 31ST IAARCH 2024 In8tagr3m'. Aex exrAoty optsons 10 estatlish a dethcated HRC 5ep3r3tefr(xn persan4 a¢￿jnts. Community EngaqernenL Kamila bs a JKIMJay Oog and ￿ICk wb lo fostw cBmAraderie arn￿g voluntoer5 and th￿￿ suryLwtrfS. Funding and In¢om• Growlh Gr3nl Ap￿Icall0[1s Cathy has sthrniiied 8 £3.LYYJ fundiry to vantyjs enhancemenls. Wrth 8 deCi￿On xpected by DocornL￿t 2024. Trading Incwe.. Eflorls are ongJThJ 10 i￿￿60 stream5 thr￿ na%Y •XiSling tWrt￿l￿e￿ Handover ProEes•.' TrU•toeTran￿1IDn The Iran5111on 14 TlP.w Tru%iees Is In reouiriw sthn15s￿ Oft￿ Ic4kn*iw dctuments lo Kwran 0*￿￿r." Pholo ID I￿￿￿￿ti LkNer's IIc8ns8 Proof ol addr•88 Thc HRC learn's dedicaliw hb5 not only prese￿￿ Ihe C￿1￿,5 rnissw Ixjt kn laid a strrmg loJMaticw ler the future. As wo Stop Inro 2025, wc look frKward 10 expa￿Ing ¢)ur iryact. 5ukwlITVJ wr ctsmmunily. 8ThJ f051erfftg gruwth In meaningful w8y$ Tru¥to•1' B•sponwt41it1•• The tru*ees are r&Sro￿l￿e yepkinry Rofx*I of Tfustccs and the fi￿nC￿31 Swc￿entS in accordanGg vAlh 8pplic8tlp law and lfve UThled Kingdtyx kctyJM*7g Siand8Fds IUThle(l Kirw¥kn Generally Accpptee Accouniing Praclic GAAPI. The Law a￿lICa￿ to Charilies in Engl￿d and w￿eS ibe Chaiilos Act 20. 1, Charity IAccounts And Rewrtsl Regu￿110Th* and the w0visi￿S ol Ihe Docurntht rÈquires Ihe Iwsiees 10 tyepare finarKial 5t*prnent5 lar eath financial year which give a irue arid lair wew ol IhE 51ale ol altairs ol charity and of Ihe Iiicoinifvj ie50urct$ 8nd 8￿1¢￿t10n ol res()urcts. includiry The IfLome am eMpV￿lIUre of ihe charity thar ts) tyeparing thctt finan>1 statements, thp trusLtt8s ar reovired to" Seleet suitsbk xcounting OLCie5 and then awy Ibem cw￿$16nty. Observe. Ihp meth(xJs and In Ihe cn*ity SORP.. Make,udgements and esiimales th31 are reaS￿￿￿￿e and w¢Jent.' Prepare financ￿1 statements C￿ the wng ccrtem bays unless It Is 10 syesune Ihal ltte CIO will c£￿tInue lo opwaie. The tru#ees arp. Fe$r￿siNe kewng prwer accoJffing reuyds ¢Jisdose vjrth rÈaSOna￿e *curacy * any Iirne Ihe financial pD￿tiOn of thp clwnly and 10 ernatlc lo ensure Ihai Ihe financia 51aiemen15 wrth Ihe Chariue5 Act 2011, thc Charty IAccounts and Rep(Ytsl Rewlatsons and Ihe NoW￿on5 of Ihe Goveming tknument They are resp￿￿￿16 for safeguard.1￿ the assets of the Gharily and Ipnce lor taking ieawa* S￿p5 the weventscn and ddection of fraud and other Irregularrties. Apyoved bythp Tru51pes on...-....... Signed on thpir t￿hall byTFusthe............... . Printed Narne". r)Ao i ## **HUMAN ROOTS COMMUNITY** (Charitable Incorporated Organisation) ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2024** |**Notes**
**INCOMING RESOURCES**
**Incoming Resources from Generated Funds**
Donations, Grants & Legacies
**3a**
Activities for Generating Funds
**3b**
Investment Income
**3c**
Other Incoming Resources
**3d**
**TOTAL INCOMING RESOURCES**
**RESOURCES EXPENDED**
**Costs of Generating Funds**
Cost of Charitable Activities
**4a**
Governance Costs
**4b**
**TOTAL RESOURCES EXPENDED**
**NET INCOMING (OUTGOING) RESOURCES**
Funds Brought Forward
**TOTAL FUNDS CARRIED FORWARD**|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**2023/24**
**2022/23**
£
£
£
£
-
-
-
5,078
-
-
-
4,579
-
-
-
-
434
-
434
956
**434**
**-**
**434**
**10,613**
2,608
1,693
4,301
11,839
990
-
990
700
**3,598**
**1,693**
**5,291**
**12,539**
**(3,164)**
**(1,693)**
**(4,857)**
**(1,927)**
8,674
7,379
16,053
17,980
**5,510**
**5,686**
**11,196**
**16,053**| |---|---| Movements on all reserves and all recognised gains and losses are shown above. All of the organisation's operations are classed as continuing. The notes on pages 8 to 14 form part of these financial statements. 6 HUMAN ROOTS COMMUNITY (Chants￿e IrKtsrpN*td Oryarnlsali￿I BALANCE SHEET AS AT 31ST MARCH 2024 Unre4rided Restncted Fund$ Tot•1 31.IAar.24 Totsl 31.Mar.23 Flxed AIMts TangitAp Assets Investments Total Flxod Ai8•ti Cvrrent A4a•fS Dèbt(￿5 & Prepa￿T￿nts Cash al Bank and In HaTrJ TDtal Currerrt Assoti 5.686 12.036 12,036 1&753 IQ753 6,350 Crgdi¢ory.' Amwr*8 lallng du¢ wilhin yew 700 NET CURRENT ASSETS &510 &686 11,196 16,053 TOTAL AsseTS ltts$ cwr*tt ts8t4ue5 5,510 11.1 16,093 Cr•dltor•'. Arnoun15 In mrye Ihan one ytrar 10 NET ASSETS 5.510 11.196 16,053 Fundi ofthè Charhy Gentrral Funds Re$lricle(J Fun0$ S.510 5,510 8.674 7,379 Total Fundi 5,510 5,686 16,OS3 Apwuved ty Trusthes on........ . Signed on their i¢hatf byTrLJStee.. Pnnted Name.. TSA￿ i b ## **HUMAN ROOTS COMMUNITY** (Charitable Incorporated Organisation) ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024** ## **1. ACCOUNTING POLICIES** ## **Basis of Preparation & Assessment of Going Concern** ## **Basis of Preparation** The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (SORP 2015) (Second Edition, effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and the Charities Act 2011. The Charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost unless otherwise stated in the relevant accounting policy notes. ## **Assessment of Going Concern** Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity’s ability to continue as a going concern. ## **Incoming Resources** ## _**Recognition of Incoming Resources**_ These are included in the Statement of Financial Activities (SOFA) when: ▪ the charity becomes entitled to the resources; ▪ the trustees are virtually certain they will receive the resources; and ▪ the monetary value can be measured with sufficient reliability ## _**Incoming Resources with Related Expenditure**_ Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resource and related expenditure are reported gross in the SOFA. ## _**Grants and Donations**_ Grants and Donations are only included in the SOFA when the charity has unconditional entitlement to the resources. ## _**Tax Reclaims on Donations and Gifts**_ Incoming resources from tax reclaims are included in the SOFA at the same time as the gift to which they relate. ## _**Contractual Income and Performance Related Grants**_ This is only included in the SOFA once the related goods or services have been delivered. ## _**Gifts in Kind**_ Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as incoming resources when receivable. ## _**Donated Services and Facilities**_ These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received. ## _**Volunteer Help**_ The value of any voluntary help received is not included in the accounts. ## _**Investment Income**_ This is included in the accounts when receivable. ## _**Investment Gains and Losses**_ This included any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. 8 ## **HUMAN ROOTS COMMUNITY** (Charitable Incorporated Organisation) ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2024** ## **1. ACCOUNTING POLICIES (continued)** ## **Expenditure and Liabilities** ## _**Liability Recognition**_ Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources. ## _**Governance Costs**_ Include costs of the preparation and examination of statutory accounts, the costs of the trustees meetings and cost of any legal advice to trustees on governance or constitutional matters. ## _**Grants with Performance Conditions**_ Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SOFA once the recipient of the grant has provided the specified service or output. ## _**Grants Payable without Performance Conditions**_ These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to a grant which remain in control of the charity. ## _**Investments**_ Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at trustees' best estimate of market value. ## _**Unrestricted funds**_ These funds can be used for the general objectives of the charity as set out in the trustees report. The movements of the unrestricted funds are given in the Statement of Financial Activities. ## _**Restricted funds**_ These funds are where the donor has specified a purpose for the donation made. These restrictions often arise as a result of appeals for special offerings for specific purposes. ## _**Designated funds**_ These funds are funds set aside by the trustees out of unrestricted general funds for particular purposes or projects. ## _**Fixed Assets**_ Fixed Assets are capitalised if they can be used for more than one year and cost at least £1,500. They are valued at cost or, if gifted, at the value to the charity on receipt. ## _**Depreciation Expense**_ Depreciation is calculated at a rate to write off the cost of tangible fixed assets over their estimated useful lives. The rates applied are as follows: Fixtures, Fittings and Equipment 25% - Straight Line Basis ## **2. TANGIBLE FIXED ASSETS** The CIO held no fixed assets during this or the previous financial period. The annual commitments under non-cancelling operating leases and capital commitments are as follows: 31st March 2024: None 31st March 2023: None 9 ## **HUMAN ROOTS COMMUNITY** (Charitable Incorporated Organisation) ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2024** ## **3. INCOMING RESOURCES** |**a) Donations, Grants & Legacies**
Gifts & Donations
Grants Received
**b) Activities for Generating Funds**
Fundraising Income
Plant & Jam Sales
**c) Investment Income**
Interest
**d) Other Incoming Resources**
Refunds|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**2023/24**
**2022/23**
£
£
£
£
-
-
-
2,385
-
-
-
2,693
**-**
**-**
**-**
**5,078**
-
-
-
4,565
-
-
-
14
**-**
**-**
**-**
**4,579**
-
-
-
-
**-**
**-**
**-**
**-**
434
-
434
956
**434**
**-**
**434**
**956**| |---|---| 10 ## **HUMAN ROOTS COMMUNITY** (Charitable Incorporated Organisation) ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2024** ## **4. RESOURCES EXPENDED** |**a) Cost of Charitable Activities**
Administrative Expenses
Advertising & Publicity
Catering Costs
Equipment Costs
Fundraising Costs
Garden Materials
Insurance Costs
Licenses & Subscriptions
Sundry Expenses
Volunteers Costs
`
**b) Governance Costs**
Independent Examiners Fees
**9**
Legal & Professional Fees|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**2023/24**
**2022/23**
£
£
£
£
-
1,693
1,693
-
-
-
-
807
184
-
184
-
-
-
-
1,717
-
-
-
807
1,271
-
1,271
6,748
-
-
-
158
730
-
730
1,102
423
-
423
169
-
-
-
331
**2,608**
**1,693**
**4,301**
**11,839**
840
-
840
700
150
-
150
-
**990**
**-**
**990**
**700**| |---|---| 11 ## **HUMAN ROOTS COMMUNITY** (Charitable Incorporated Organisation) ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2024** ## **5. RESTRICTED FUNDS** ## **CURRENT FINANCIAL YEAR** |Community Fridge
Community Toilet
Educational Projects
General Charity
Large Garden Kit
Little Roots Fund
Muddy Boots
Refurb Day Centre
Shed Project
Touch Point Garden
Wheelchair Project|**Balance**
**Balance**
**01-Apr-23**
Income
Expenditure
Transfers
**31-Mar-24**
£
£
£
£
£
423
-
-
-
423
2,601
-
1,693
-
908
-
-
-
-
-
182
-
-
-
182
1,670
-
-
-
1,670
1,155
-
-
-
1,155
100
-
-
-
100
500
-
-
-
500
556
-
-
-
556
115
-
-
-
115
77
-
-
-
77
**7,379**
**-**
**1,693**
**-**
**5,686**| |---|---| ## **PREVIOUS FINANCIAL YEAR** |Birchanger Nature Project
Community Fridge
Community Toilet
Educational Projects
General Charity
Large Garden Kit
Little Roots Fund
Muddy Boots
Refurb Day Centre
Shed Project
Touch Point Garden
Wheelchair Project|**Balance**
**Balance**
**01-Apr-22**
Income
Expenditure
Transfers
**31-Mar-23**
£
£
£
£
£
509
-
915
406
-
423
-
-
-
423
36
2,693
129
-
2,601
-
1,058
1,470
412
-
308
-
126
-
182
1,670
-
-
-
1,670
1,155
-
-
-
1,155
100
-
-
-
100
500
-
-
-
500
556
-
-
-
556
-
437
322
-
115
77
-
-
-
77
**5,335**
**4,188**
**2,962**
**818**
**7,379**| |---|---| The restricted funds held are wholly represented by the CIO's cash reserves and are to be expended as specified above. 12 ## **HUMAN ROOTS COMMUNITY** (Charitable Incorporated Organisation) ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2024** ## **6. INVESTMENTS** The CIO held no fixed assets investments during this or the previous financial period. ## **7. CASH AT BANK AND IN HAND** |Cash at Bank & in Hand|Unrestricted
Restricted
**Total**
**Total**
Fund
Fund
**31-Mar-24**
**31-Mar-23**
£
£
**£**
**£**
6,350
5,686
12,036
16,753
**6,350**
**5,686**
**12,036**
**16,753**| |---|---| ## **8. DEBTORS AND PREPAYMENTS** The CIO held no debtors or prepayments during this or the previous financial period. ## **9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** |Independent Examiners Fees|Unrestricted
Restricted
**Total**
**Total**
Fund
Fund
**31-Mar-24**
**31-Mar-23**
£
£
**£**
**£**
840
-
840
700
**840**
**-**
**840**
**700**| |---|---| ## **10. CREDITORS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR** The CIO held no long term liabilities during this or the previous financial period. ## **11. NET ASSETS BETWEEN FUNDS** |Fixed Asset Investments
Net Current Assets
Long Term Liabilities|Unrestricted
Restricted
**Total**
**Total**
Funds
Funds
**31-Mar-24**
**31-Mar-23**
£
£
£
£
-
-
-
-
5,510
5,686
11,196
16,053
-
-
-
-
**5,510**
**5,686**
**11,196**
**16,053**| |---|---| 13 ## **HUMAN ROOTS COMMUNITY** (Charitable Incorporated Organisation) ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2024** ## **11. STAFF COSTS AND NUMBERS** The CIO employed no members of staff during this or the previous financial period. ## **12. TRUSTEES AND OTHER RELATED PARTIES** No payments were made to trustees or any persons connected with them during this financial period. No material transaction took place between the organisation and a trustee or any person connected with them. ## **13. RISK ASSESSMENT** The Trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The Trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks. ## **14. RESERVES POLICY** The Trustees have considered the level of reserves they wish to retain, appropriate to the CIO's needs. This is based on the CIO's size and the level of financial commitments held. The Trustees aim to ensure the CIO will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The Trustees will endeavour not to set aside funds unnecessarily. ## **15. PUBLIC BENEFIT** The CIO acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the CIO has achieved this are provided in the Trustees report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the CIO should undertake. 14 ## **HUMAN ROOTS COMMUNITY** ## (Charitable Incorporated Organisation) ## **INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS** Report to the trustees/ members of Human Roots Community on the accounts for the year ended 31st March 2024 set out on pages 6 to 14. ## **Respective responsibilities of trustees and examiner** The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to: - examine the accounts under section 145 of the Charities Act, - follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and - state whether particular matters have come to my attention ## **Basis of independent examiner’s statement** My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below. ## **Independent examiner's statement** In connection with my examination, no matter has come to my attention: 1. which gives me reasonable cause to believe that in any material respect, the requirements: - to keep accounting records in accordance with section 130 of the Charities Act; and - to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. K. Collaku MAAT Castle View Accounting Ltd Ground Floor Offices 53 High Street Arundel West Sussex BN18 9AJ Date: 28th January 2025 15