2022-12-31-accounts

Trustees’ Annual Report for the period

From: 1 January 2022 To: 31 December 2022 Charity name: Sydenham Community Club (Leamington Spa)

Charity registration number: 1188063

Objectives and Activities

	SORP reference
Summary of the purposes of the charity as set out in its governing document	Para 1.17	The provision of facilities for recreation or other leisure time-occupation for individuals, aimed at improving life conditions for said individuals.
Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts.	Para 1.17 and 1.19	The day-to-day management and operating of the community club & its facilities.
Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit	Para 1.18	The Trustees have paid due regards to the Charity Commission guidance on public benefit whilst carrying out their activities.

Achievements and Performance

	SORP reference
Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.	Para 1.20	The Charity has been able to ‘bounce back’ well from being forced to close again at the start of the year as a result of the ongoing COVID-19 pandemic, and continues to provide facilities for recreation or other leisure time- occupation to the residents of Sydenham and the general public as a whole.

Financial Review

Financial Review
Review of the charity’s financial position at the end of the period	Para 1.21	The Charity is in a stable position at the end of the period, although overall reserves are still deficit. We have started to repay the bounce back loan, and as this goes down reserves will increase.
Statement explaining the policy for holding reserves stating why they are held	Para 1.22	Reserves will be held only in the short- term, for use on a day-to-day basis towards the operation & management of the community club.
Amount of reserves held	Para 1.22	Total reserves are (£12,720) but cash-in- hand/at bank is £4,575.
Reasons for holding zero reserves	Para 1.22	N/A
Details of fund materially in deficit	Para 1.24	N/A
Explanation of any uncertainties about the charity continuing as a going concern	Para 1.23	N/A

Structure, Governance and Management

Description of charity’s trusts:
Type of governing document (trust deed, royal charter)	Para 1.25	Constitution
How is the charity constituted? (e.g unincorporated association, CIO)	Para 1.25	CIO – incorporated on 19 February 2020
Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees	Para 1.25	Any new Trustees will be appointed by existing Trustees following a vote at a members meeting.

Reference and Administrative details

Charity name	Sydenham Community Club (Leamington Spa)
Other name the charity uses	Sydenham Community Club
Registered charity number	1188063
Charity’s principal address	Chesterton Drive Leamington Spa Warwickshire CV31 1JY

Names of the charity trustees who manage the charity

1 2 3	Trustee name	Office (if any)	Dates acted if not for whole year	Name of person (or body) entitled to appoint trustee (ifany)
	Narrinder Singh Sahota
	Baljit Sahota
	Daljit Kaur Purewal

Names and addresses of advisers

Type of adviser	Name Address	Name Address
Accountants	Sachdev & Co.	5 Albany Road, Earlsdon, Coventry, CV5 6JQ

Exemptions from disclosure

Reason for non-disclosure of key personnel details

N/A

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) Narrinder Singh Sahota Position (eg Secretary, Chair, etc)[Trustee ] Date 30/10/2023

CHARITY COMMISSION FOR ENGLAND ANO WALE5 SydÈnham Community Club ILeamington Spal 1188063 Annual Accounts for the Period 01Jan-22 To 31-Oec-22 Section A Statement of financial activities Restricted income funds Recommended categories by actfivity Unrestricted funds Endowment fund5 Prror year funds Total funds Incoming resources (Note 3} Income and endowm)eEts from". F01 F02 F03 F04 F05 Do￿9￿￿ and I￿a¢￿S chairtab￿ advthes Oihertradirva actMI Investrnents Sep8th matsrial item of Incune Other 100 166,753 166.753 125,290 S05 S06 22.383 147.773 Total Resources expended (Note 61 S07 166,753 166,753 Expendtture on: Raising lund$ Charitable athvmes 111,548 111,548 76,702 9,500 si Sepats￿ Ilpm ofe¥pen5e thher S10 53,405 164,953 53,405 164,953 69,646 155,848 Total S12 Net incomel{expgnditure) before investment gainslllosses} S13 1.800 1,800 8,075 Nei gam￿{1¢￿¥t&) on inveslrnenls Net incornel(expenditurel Extraordinary items Transfers between funds Other recognised gainsl{lossesl." $14 S15 1,800 1,800 8,075 S16 SY7 Gains and Iossp5 on revaknalK)n offixed assets forthe owty's ovén use Other 9aingJl109sesl Net movement in funds S18 S19 $20 1.800 1,800 8,075 Reconciliation of funds." Total fU￿S br￿ght forward Total funds carried fonvard 821 14,520 12.720 14,520 12,720 6.445 14,520 S22

Section B Balance sheet Restricted income funds Unrestricted funds Endowment Total this funds year Total last year Fixed assets Intsngible assets Tangible assets Heritage assets Investments FOI F02 F03 F04 F05 (Note 15) (Note 14) (Note 16) (Note 171 Total fixed assets 802 603 BOS Current assets Stocks (Note 18} Debtors (Note 19) Investments (Note 17.41 Cash at bank and in hand (Nots 241 Total ¢urrent assets BC B07 B09 4,880 4,880 810 c￿ditors. amounts falling due within one year (Note 20) 811 800 800 1.400 Net current assets/(Ilabilities) B12 3,480 Total assets less current liabilities 813 3,480 Creditors: amounts falling due after one year (Note 20) Provisions for liabilities B14 16.495 16,495 18,000 B15 Total net assets or liabilities Funds of the Charity Endowment funds (Note 27) Restricted income funds (Note 27) Unrestricted funds Revaluation reserve B16 12,720 12.720 14,520 817 B18 B19 12,720 12.720 14,520 820 Total funds B21 14,520 Signed by one or tswstees on behalf of all the trustees Date of approval ddlmm Signature Print Name Narrinder Sin h Sahota 3011012023

Section C Notes to the accounts Note 1 Basis of preparatlon 1.1 Basis of accounting These accounts 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 accounts have been repared in accordance with: the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102} and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.. 1.2 Going concern If there are material uncertaintles related to events or conditions that Cast significant doubt on the haritys ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate." An explanation as to those factors that support the conclusion that the chartty is a going concem., Disclosure of any uncertainties that make the going con￿rn assumption doubtful; Not applicable Not applicable Wh8re accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern. Not applicable 1.3 Change of accounting policy The accounts present a true and fair view and Ihe accounting policies adopted are those outlined in note 2.2. No. Please disclose.. (i) the nature of the change in accounting policy," Not applicable

(li) the reasons why applying the new accountlng policy provides more reliable and more relevant information,. and Not applicable (iii) the amount of the adjustment for each line affected in the Currentperiod, each priorperiod presented and the aggregato amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP. Not applicable 1.4 Changes to accountlng estimates No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP). Yes. No. Please dlsclose.. (i) the nature of any ¢hanges,' Not applicable (li) the effect of the change on income and expense or assets and liabilities lor the current period," and Not applicable (iii) where practicable, the effect of the change in one or more future periods. Not applicable 1.5 Matorial piior year errors No material prior yèar error have been identified in Ihe reporting period13.47 FRS 102 SORP). Yes. No. Please disclose.. (l) the nature of the prlorperiod error,. Not applicable (li) for each prior period presented In the accounts, the amount of the correction for each account line item affected," and Not applicable

(iii) the amount of the COATe¢tion at the beginning of the earliestpriorperiodpresented in the accounts. Not applicable

Section C Notes to the accounts lcontl Note 2 2.2 INCOME A¢Munting policles This st&nd8rt1 listof8ccounlinypDl￿jeS has applied by the charityexcept forth06e tiGked'No'or W/a'. whe￿ 8 diffeorjt oraddihon8lpolNGy has been &dopted then this defailed in the box below. ReCOgni￿On of irt¢ome These are In¢luded in the Statement cf Financial Actswties ISOFAI when.. th& Charity becomes entitled to the reSou￿S.. it is mre likdy than not that the trustees will receive the resources,. and the monetary ￿alue Can be measured VAth suffiGierTrt reliabilty. Yes Nla Yes No Nla Oltsetting There has no offsetbng of assets and liabilthes. or income and expenses. unle&8 requlred or pernitted by the FRS 102 SORP or FRS 102. Yes Nla Grants and donotion5 Grants and donations are onty Tnduded in Ihe SOFA when the gener81 in¢(¥n8 recOgn￿On crrileria are m¢t15.10 to 5.12 FRS102 SORPI. In the eAse of tErfomiance related 9ranls. ineome musl onty b8 reo)gnk4ed to the extent that the ¢harty ha8 pmvided the sp8afi8d go(xYs or services as enboemenl lo the grant ocoJrs when the perforn￿nCe relat& conditions ar& met15.18 FRS 102 SORPI. Legacies are indudad in Ihe SOFA when receipt is probable, that is, bvhen thar8 has bEen grant of probate. the exeeutors have established that there are suffitient a55ets in the estate and any condthon5 attached to legaGy are either wlthin the control of the charity or have been rnet. Nla Lega¢i•s Yes Nla Go¥emment grants The chanty has I￿1Ved government grants in th8 reporbng period Yes Nlt Gift re¢eivable is included in irKorne when there ks a valid declaration frorn the donc¢. Any GfftAid amount recovered on a don3tK)n is considèred to t)e part of that grft and is treat￿ a5 an gddits.on to the sarne fund as the in￿"al dOnat￿n unless the donor or the terrts of the 8ppèal have sp8ar￿d otherwise. Tax ￿ClaimS on don8tior6 and gt Yes Nla contrac￿al i#come and This onFy induded In the SOFA once the charity has provided the ￿lated goods or perfornmnce rlated services or rnet the perfomiante ￿lated co￿ltions. grants Yes No Nla Yes No Nla Donated goods Donated goods 3re rrEasur8d attslr value (the amountforwhich the asset coukj bÈ exchan￿) unless impractitl to do so. The c05t of any stcKk of gwds dcfiated fordistDbution to b&nefiaarie5 is deemed to be Ihe falr value of those grfts at the tirne of their receipt and they are recognised on ￿elpt. In the reporting peri(￿ bvhich the sto¢ks are distributed. they are re¢ognised as an aXP8nsÈ at the ca￿￿n9 amount ofthe stocks at dL%tribulion. Oonsted goods for ￿saFe are measured at tsirvalue on In￿8{ r￿nIt￿)n, wh￿h is the expected proce￿5 from sale less the expected costs trf sale, and recognised in'lnGome from other tradiftg activibes, with the corresptsnding stock recognised in the balance sheet. On its Sale the value of stock 15 ¢harg8d against'ln¢tsrDe from othartrading activities. and the proceeds from sale are also recogTrised as'lncome from other trading 8¢tivitp5'. Yes Nla Yes Goods donated for on¥oing u88 by the chartty are reoJgnised as t0￿1b19 fLxEd assets aThJ induded in the SOFA as incorning wou￿$ when receivable. Yes No Nla Gifts in kind for use by the ch8rity are Induded in tho SOFA as incomefrom donations Wh￿ recavable. Yes No Nla Oonated services and fa¢ilitteS Donated s&Fvices and faulities are induded in the SOFA when received at Ihe value of the gift to the Gharity provided the value of the gift can be measured ￿lIablY. Lbn*ed services and facilthes that are consumed IMmed￿dY are reccgnised as I1￿me ith an equivalent atYK)unt ￿CognIS￿l as an expense underthg appropriate headlng in the SOFA. Yes Nla Yes No Nla Yes Nla Supportcosts The charity has incurTed ex￿nditure on support ¢05t5.

Volyntser help The value of any voluntary help receDied is not included in the accounts but 15 deS￿bed in the tnJst8es' an￿Ual r8POrt. In¢ome from inte￿( royallie$ and dividend$ This 15 induded in the accounts when r8¢6%Pt is probab18 and the an)Junt receivable can be measured reliably. Nla Income fr¢)m membership Membershlp subscriptDn8 re¢91v¢d in th& nature of a gift are recognised in Donahons subscriptions and Legacies. Yes Nla Membership subscnpts"on$ which gives a memberthe nght to servKes or other benefits are recognised as inCoff￿ earned from the pro￿51¢n of goods and services as income from Charitab￿ activiti&s. Insuranc8 daims are only induded in the SoFAwhen tt)e general income recogn￿on CTiterKa are met15.10 to 5.12 FRS102 SORPI and are included as an ftem of 0lh8r Inc￿Me in the SOFA. Nla Settloment ol insurance clai Yes No Nla I￿¢s￿￿ent galns and losses ThE includes any realised or ynreali5ed gains or rosses on the sale of investments and any gain cr loss resutting fiom revaluiNJ investments to market value at the end ofthe year. Yes Nla 2.3 EXPENDITURE AND LIABILITIES Liability recognition Liabilities are reeognised where it is more likely than not that the￿ is a legal or constructive obligation committing the charity to pay out resources and the amount of t obllqaticn can be m2asured wth reasonable G￿tsI￿ty. Support G05ts have be￿ alloGated betsween goveman¢e costs and othersupport. Govemance costs ¢omprise all costs Involwng public accountabillty of the charity and its compliante wilh regulation and g(N)d practice. Nla es Nla Gtsvernance and $upport costs Support costs indude trnlr41 fvncliorts and have been allocat8d lo adDirty cost categories on a basis consistent with the use of resources, eg allocating property (￿sts by lknr ar88s, or per capita. staff costs by Ihe time spent and other costs by thr usage. Yes Nla Grants with perfomiance IM)ere the charity gives a granl with conditions for rts paytnenl being a spe￿riC level of conditions 5etvice ￿ output to be provided. such grants are onty recognised in the SOFA orKe the reapient of ihe 9rant has proV￿ed the specified service or outp￿. Where there are no condthons attaching lo the grantthat enables the donor chanty to tealistically avo￿ the Comrnitment, 8118bility forlhe full funding obligation must be recognised. es No Nla Grants payable without perfowmance colldition5 Yes No Nl8 Redundancy cost The charity rne no reduntlancy payments during Ihe reporting period. Yes No Nla Dèferred income No MaterF￿ itern of deferred irrune has bean Indu￿ in the accounts. No Nla Yes No Creditors The charity has creditors svhich are rrÉasur8d at S¢lUement aTroJnts less any trade di8counts Nla A liabilty is r￿sUred on recogniton at its histOriGdl cost and then subsequenly tneasured at the ￿t eS￿rnate ¢fthe arnount requir8d lo sètue the obligation at the reportsn9 date The charity a(mJnt5 fDF ba5K finanual instruments on ift￿41 recOgnit￿n as paragraph 10.7 FRS102 SORP. Subsequent measurement is 8s per paragoph5 11.17 to 11.19, FRS102 SORP. Provi540ns for liabililies Yes Basic financlal irjstruments Ye$ Nla 2.4 ASSETS Tangible fixEd assets for se by chartty Ye5 No Nla They a￿ valued at C05t. The deP￿lat￿)n rates and meth&Js us8d are Ifiscbsed in note 9.2. The charity has intangible r￿ed 85sets. that is, non-mon&t8ry 8SSÈts that do not have physical substance but are Identifiab￿ and ore controlled by the charrty Ihrough custc or legal rights. The amorb5ation rates methods used am dlsclosed in note 9.5 Intangible fixed assets Yes No Nla es No Nl8 They are v4ued at cost. HetStage assets The charity has heritage assets, that 15. Don￿Onetary assets with historic, artist￿. soenlthc, lechndogitsl. geophysical or envmnmental qual￿e$ that are held and maintained prinupalty fortheir contribution to krK)wledge and cuhure. The depreciatK)n rates and melhrx1s used as disclosed in note 9.6.1.4. Yes Nla

Yes Nla They &re valved at cost. Investsnents Fixed asset investrnents in quoted shares. tracled bonds and similar invegtsnents are valued at initiqlly al cost and subsequenuy at fair value Ilhetr marf¢ei value) at the year 8nd. The same treatrrfint is ap￿Ie￿ to unliste¢ investments unless fair value ¢annot be measured reliably in which rase it is rngasurÈd at COSt less impaimient. Investsnents hdd for resale or pwding their sale arKI eash and c8sh 8quivalents wth a malurity date of le&$ than 1 yearare trealed as current asset inve5trwls Ye5 Nla Yes Wa sto¢k$ and work in prog￿$ Stocks held for sale as part of nO￿￿art￿ble trad8 8re measured at the lower or ctsst OT net realisable value. Yes Nla Goods ￿ Servi￿ provided as part of a ¢harit8ble actvty a￿ rnea5ured at net realisable value based on the ser¥Ke potentKyl provhled by items of stock. Yo$ Nla Work in progress is valued at cost less any foreseeab￿ loss that is likety to occur on the contract. Yes No Nla Debtors linduding trale debtors and loans rec•vablel are measured on initral recognth.on at settlement aTnount after any trade discounts or amount advanced by the chanty. Subsequently, they are measurerl at the cash or other ￿nsideratiOn expected to bè ￿GeIVed. The tharity ha8 has investrrEnt5 which It holds for resale or pending thÈir sale aThY cash and ca Current asset Invest￿Trts equivalents WEth a maturity dale less than one year. These include o5h on deposit and cash equivalents vlth a rmturity date of less than one year held for investment purposes rather Ihan to meet short t&m ta$h Commitrnents as they fall due. Yes No Nla D8btoYs Yes No Nla Yes Nla They art valued at fair vahje except wherp they qualfy as bast finawal instruments. POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

Section C Notès to the accounts Icontl Note 3 Analysis of income Restrtcted Unrostri¢ted incomts Endowment funds funds funds Totsl funds Prior year Anal Donations and ifts Gift Aid Le acies General grants provided by govemmentlother charilies Membership subscriptions and sponsorships which are in substance donations Donated oods, facilities and services Other sis Donations and legacies". 100 Total 100 Charitable activities: Other Total Other trading activities: Bar Takin Room Hire other 166,175 578 166,175 125.290 Total 166,753 166.175 125,290 Income from investments: Interest income Dividend income Rental and leasin Other income Totsl Separate material item of income: Total Other: Conversion of endowment funds into income Gain on disposal of a tangible fixed asset held for chari '$ own use Gain on disposal of a programme related investment Royalties from the exploitation of intellectual ro hls COVID-19 Su ort Grants 22,383 22.383 Total TOTAL INCOME 166,753 166,175 147,773 other infomiatlon:

All income in the prior yeèr was unrestrlcted except for: Iplease provide dÈ$cription and amounts) Notappli¢able Where any endowment fund is converted into income in the reporting period* please give the ￿ason for the conversion. Notapplicable Within the income ttems above the following itsms are matarial: Iplease disclose the na￿re, amount and any prior year amounts) Notapplicable

Section C Notes to the accounts (contl Note 6 Analysis of expenditure Restricted income funds Unrestricted funds Endowment fvnds Total fund5 Prtor year Anal sis Incurred seeking donations InCUr￿d seeking legacies Incurred seeking grants Operating membership schemes and social lotteries Expendlture on raising funds: Staging fundraising events Fudraising agents Operating charity shops Operating a trading company undertaking non-charitable trading activity Advertising. marketing, direct mail and ublici Start up costs incurred in generating new source of future income Database development costs Other trading activities Investment management costs-. Portfolio mana ement costs Cost of obtaining investment advice 111.548 111,548 76,702 Investment administration costs Inlellectual property licencing costs Rent collection, propety repairs and Maintenan￿ charges Total expenditure on raising funds 111,548 111.548 76,702 Expenditurn on charitable activities Donations made 9,500 Total expenditure on Charitable activtties 9,500 Separate material item of expense

Total Other Club overheads 53,405 53.405 69,646 Total other expenditure 53,405 53,405 69,646 TOTAL EXPENDITURE 164,953 164,953 155,848 Prior year expenditure on charltable activities can be analysed as foll0v￿. Donations made trj local amateur sports teams Within Ihe expenditure items above the following Items are material: {please dÉsdose the nature. amount and any prior year amounts)

Section C Notes to the accounts Icontl Note 11 Paid employees 11.1 Staff Costs This year Last year Salaries and wages Social security costs Pension costs (defined Contrlbutlon s¢heme} other employee benefits 23.605 26,586 Total staff costs 23,605 26.586 Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter Yrue. in the boxprovided. No employee5 received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000 TRUE Band £60,000 to £69,999 £70,000 to £79,999 £80,000 to £89,999 £90,000 to £99,999 £100,000 to £109,999 Number of employees Please provide the total arnount paid to key management personnel (includes trustees and senior management) for their services to the chartty £nil 11.2 Average head count In the year This year Number Last year Number The parts of the charity in which the employees work FundraisirEIl .aritabl2 Aclij,,'it.'ès OVtt,-Hi &Nce Total

11.3 Ex-gratia payments to employees and others (excluding trustees) Please complete if an ex-gratia payment is made. Please explain the nature of the payrnent Please state the legal authorlty or reason for making the payment Please state the amount of the payment (or value of any waiver of a right to an asset) 11.4 Redundancy payments Please complete if any redundancy or tennination payment is made in the period. Total amount of payment The nature of the payrnent (cash, asset ètc.) The extent of redundancy fundlng at the balance sheet date Please state the accountlng pollcy for any redundancy or lermlnation payments

Section C Notes to the accounts (cont) Note 20 Creditors and accruals Please complete this note if the charity has any creditors or accruals. 20.1 Analysis of creditOf5 Amounts falling due within one year This year Last year Amounts falling due after more than one year This year Last year Accruals for grants payable Bank loans and overdrafts Trade creditors Payments received on account for contracts or performance-related grants Accruals and deferred income Taxation and social security Other creditors 16,495 18,000 800 1,400 Total 20.2 Deferred income Please complete this note rf the charity has deferred income. Please ex lain the reasons wh income is defetted. Movement in deferred income account This year Last year Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Balance at Ihe end of the reporting period

Section C Notes to the ac¢ounts (cont) Note 24 Cash at bank and in hand This year Last year Short temi cash Investments (less than 3 months maturity date) Short terni deposits Cash al bank and on hand Other Total 4,575 4,880

Independent examinerfs report on the accounts CHARITY COMMISSION FOR ENGLAND AND WALES Section A Independent Examiner's Report Report to the trusteesldirectorsl members of Sydenham Communty Club {Leamington Spal On accounts for the year ended 31 December 2022 Charity no.: 1188063 Company no.: CE020771 Set out on pages 1-16 Respective responsibilities of trustees and examiner The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The charity's Irustees 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, to follow the prO￿dureS laid down in the general Directions given by the Charity Commission (under section 145(5)(bl of the Charities Act, and to state whether particular matters have come to my attention. Basls of independerrt My examination was carried out in accordan￿ with general Directions given examinerfs statement by the Charity Commission. An examination includes a review ofthe 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 Gon￿rnIng any such matters. The procedures undertaken do not provide all the eviden￿ that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fairf view and the report is limited to those matters set out in the statement below. Independent In connection with my examination, no matter has come to my attention to examinerfs statement indicate that: accounting records have not been kept in accordanc8 Wlth section 386 of the Companies Act 2006., the accounts do not accord with such records.. . where accounts are prepared on an accruals basis, whether they fail to comply with relevant accounting requirements under section 396 of the Companies Act 2006, or are not consistent with the Charities SORP (FRS102) any matterwhich the examiner believes should be drawn to the attention of the reader to gain a proper understanding of the accounts. Signed: Date: 3111012023 Name: Dr Rakesh Sachdev Bsc Msc PhD FCCA ACA IER

Relevant professional qualification{sl or body (if any): Bsc Msc PhD FCCA ACA Addr8ss: 5 Albany Road Coventry CV5 6JQ IER