2024-03-31-accounts

HARPURHEYNEIGIIBOURHOOD PROJECT STA TEMENT OF FINANCL4L STA TEMENTS OR TBE YEAR E2YDED 31 MARCH2024 Charlty Reglstratlon Number 1188522

HARPURHEYIVEIGHBOURHOOD PROJECT PROTr'IT AND LOSSACCOUNTS THE YEAR ENDED 31 MARCH2024 CJL41UTYREG. NQ IIK1522 Itesthcied UFmtrtcied Income Funds Fund Total 2023 21124 INCom￿GRES0URcES (Note 3) Funding Income 111,055 111,055 28,878 Reni GeneraledJn¢ome 32,967 32,967 Mtscellarteoths Income 9,121 9,121 30.305 CommunityAccount TrapLgfer 24,020 24,020 TOTAL INCOMINGRESOURCES 177.163 177,J03 59,183

FL4RPLIRBEYNEIGHBOURHOODPROJECT PROFIT AM)LOSSACCOUN3S FOR rirfi ENDED 31 MARCH2024 c￿4RiTT￿EG. NO. 1188522 Restricted u￿r￿tr￿tel Income INot4y 4-8) Fundf Tolol 2,024 Toial 2,023 RESOURCESEXPEIYDED PREMISES COSTS Light, Heat & Waler Busin￿￿ Roi 14,656 180 14.656 180 lJ,935 1,674 GENEK4L ADMJNISTR4TIVE E¥PEiVSES Qui¢kBookf & Training Plusnet Broadband OtherAdmiNi&trative EXp￿eS EMPLOYEE COST aff & Salari¢s Including Refvnds VolunteerReimbursemen¢ Prinftng. Stationery & Advertifing 41 1.128 41 1.128 461 1.159 20 37.815 1.300 7.933 37,815 10,734 1.280 7.933 245 ADTAthrn IpLThrunce Fire Protertion Equipment Repair5 Peity Cash KrpepLS Consulianry & Traipiing Legal & OtheT ProfeJ&ionalFees Refvbifhmeni Costs Bank Charges & Commission Cleaning, Iyasle & OtherMiscellaneoKs Exp Dqireciation ofFixedAs3ets Miscellaneotu ExpepLYes Adjus1mentfromprevio￿yeur TOTAL IiESOURCESEXPEIVDED 1.765 2,506 157 1.765 2,5116 157 4.152 2, 749 J79 273 2,140 IJ. ¢518 4,145 6,080 297 2,471 865 1,219 3,480 67.175 2.600 2,175 1.920 24.848 292 1.868 736 5.084 2,6011 2.175 1,920 24,848 292 1.868 736 5,084 107,003 107,005 ineoming/(outgoing) resources before tra￿ferS Gross Transfers belweenfvn& e¢ movement im Funds befoTe other recogniyedgaiJu/flo&Yes) 70.160 70,160 (7,992) 70.160 70,160 (7.992) 70.160 49.393 52,873 70,160 249,393 319,553 (7,992) 257,385 249.393 TOTAL FUNDSBROUGHfFORIYARD TOTAL FUNDS CARRIED FORWARD 200.000 200.000

4RPURHEYNEJGIIBOURMOOD PROJECT BAL4NCESHEET ASA T3J A£4RCH2024 Income Total 2024 Total 2023 FIXED ASSETS TANG]BLEASSE73 Note 9 4.168 200,000 204,168 204,904 Note 10 TOTAL FLIED ASSETS 4,168 200,000 204,161 204.904 Stock and Iyork in Progr&y Debtors andPrepaynents (Short tenn) inveslments Cash in Hand and atBap¥k TOTAL CURRENT AWTS Note IJ 117.305 117.305 117,305 117,305 45, 739 45,739 Creditors.. amounts falling due Mrythin oneyeur Jyet CHrMilAss￿{£1ahoth) Note 12 1,920 115.585 1,920 115,385 1,250 44,489 119,553 200,IPOO 319,553 249.393 Crediti)r&.' amounts falling due after on¥yedr Provi¥totttfor Lidbililiu Chrtrg NEfA￿ETs Noie 12 119,553 200,000 319,553 249.393 F[￿D5 OF THE CFL4RITY Un￿￿tricIedFm￿a% 70.160 7¢160 (7,992) RestrictedIncome Fup Ertdowmenl Fund¥ 13 49.393 200.01)0 249,393 257,385 119,553 200.000 319,553 249,393 Slgna*oA TThstee(s) MR DALEJOFINSON Dare ofAppnpvo1

HARPURHEYNEIGHBOURHOOD PROJECT NOTE TOACCOUNTSFOR THE YEAR ENDED 31 N£4RCH2024 NOTE I BASIS OFPREPAR4TION 1.1 BASIS OFACCOUNTING Th￿e accounts have beenprepareA on the bagis ofhislorlc coyt (arceptthat inve5tsnertts are hown atmarket val￿) in accorddrtce with.. Accounttng andReporting by ChaTitw- StstementofRecoMme￿Frnetiee (SORP 2011)," andwifh Accounting StandaTd%." andwirh ihe Chariti4s Act 145 1.2 CIL4VI GE JNBASJS OFACCOUNTING The Charity i tncomepaJsed the Receipts andPayments tkrwho&l thil year. the charity therefore changedfvm Receipts andPayment accowits to Acen￿ACCOwItI￿S 1.3 CHANGES TO PREVIOUSACCOUJVTS There has been an adiuslment to thepreyiousyear's ¢￿Count by eleminalingFixedAssets from theprevioxYyear'$ account. 1.4 MA TERIAL DONA TIONS Materia1Dop￿ti0nS illclude.. manche￿ atr Council 5&082

HARPtTIUIEYNEIGHBOURUOOD PROJECT NOTE TO ACCOUNTS FOR THE YEAR EIVDED 31 MARCH2024 Nots 2 ACCOUNTINGPOLicIKg stapthrd lilt ofaccowtsingpoliciay been appliedby the charity. IJVCOMIIVGRESOURCES Recognilion ofincoming resourc TheJe are included in the Sialement ofFinancialActiviltu (SOFA) when.. the Charity becom￿ entitled to the resources," the I￿￿te&S are ￿rI￿alty ¢erlain they will recetve ihe T&vources." and the monetary value can be meawedwiih sufftient reliability JncomingResoArceJ with ReldiedEwdtiure Fvkere incoming TeJourc&f kave relatedapendilure (ov wtshfundrniting or contract incom¢) Ihe Incoming r￿oUrceS L7nd related expendittsre (Ire reportedosgross in the SOFA Grants anddonations Grants and donatioLf are onty included in the SOFA when the Cyuwity has unconditional entitlement to the retsourc￿. rec14ims OR donalion5 andRift¥ Incoming resourc&sfrom reclainu are includedin theSOFA at the same time the fi io which (hey retate. Contractual income andpepfonnance re141edgrants This is only included in the sofa once the relatedgoodg or servi￿ kne he￿ (klivered Glfts in kind Gifts in knnd are accowitedfor 0¢ a re(u(Jnable &vtimate ofiheir value to the charity or the amounl ac¢ually realued.. Gifv in lindfor sale or distrib￿lon are included in the accounts as gtjly onfy when Jold or d￿tFibUted ty the clwity. Gifv in knndfor zLYe by the charity are inclwled in the SOFA as incomtng ￿¥0￿re￿ when receivale. Donaledsmryc￿ andfaeilltkn These are OW tncluded in incoming r￿0￿ree& (with Im equtvalent arnount in ragouTCU erpended) where the benefit to the charity is rea¥onably (pa￿lIfiable. me4swuble materwl. The valueplaeed on these mOUTces ￿ the ￿t[Ma*a vdlue to the chtsTity ofthe service orfacility received Volunteer he The value ofany vohottary he￿ received ￿ not included in the accth4nts btit is d￿cTIbed in the trwtees'annual report Investment income This is included in ihe accounts when receivab Inv¢slmen¢g4w andlosses This includes anygain loJ& on ihe sale of Inv￿lments (Vtd (my gain or lots& resultingfrom revaluing ipzvestments to market value ￿ ihe endof theyeL7r.

4RPURHEYNEIGHBOURHOOD PROJECT NOTE TO ACCOUNTS FOR TRE YEAR EIVDED 31 MARCH2024 EXPENDITUREAND LJABILITIKY Liability recognition Liabillli￿ are reCOgn￿ed as soon ov there ty a legal conYlnLftive obligat￿ll committing the charity topay out resotwces Governance cojts Include cosls of thepreparation and ex4Tmination ofstathtory accounts. the costs oftnufee meetings and costs of ony legal adTr7ce to I￿￿te￿ on goVern¢U￿e or coffjslilutional matters. They atso include Premises cojts, made tsp ofRentLighting andHeatin& Adminislrative costs includthg Telephone and internet, postage andstatiopwy, ag well ￿ Travel and other Yoltlntsers expe Grami HrythperformAnce eondi¢ions here Ihe charity￿ve3 llgr￿ with condu10￿lfor￿pQyrn￿ bewg a specfjc Igvelof$eryi¢e or oulput lo beprovided, such grants are onty recogniyedin the SOFA (mce the receipient ofthe grant h provided the Specific service or outyut. Gralltspayable withoHtperformance condilion ThÈse are only recogniged in ihe accoun£Y when a commiTrnent hay been made and there arg no conditions to be met relating to ihe grant whtch renmtn in ihe control of¢he charity. Support costs Support costs include centralfvnclioFLS ithdhave been allocated to aclivity coyt cutegoriu on a basiy consiEtent with the we ofresourccf. eg alocatipigproperty costs byfvorareas. OTpeT capita,staff costs by tke time spepjt and other costs by their ￿¥ag ASSETS TaHgiblefixed &ssetsfor Mse by the Charity These are capitalised ifthey can be wedfor more than oneyear, and cost at leayt £300.They are valt4ed at cost or a rei%gonable value on receipt. Inveslments Investpnents quoted on a recognisedstock ￿Cl￿Z￿ge are valNed at market wlue at theyearend. Oiher inveslmenl aysets are included ai tr￿tee￿, bes¢ estimdle or markt value.

IL4RPURHEYNEIGHBOURHOODPROJECT NOTE TO ACCOtThTS FOR THE YE4R ENDED 31 J£4RCH2024 Note 3 Analysls ofincomlng ruources 2024 20233 Anatysls Manch￿1¢￿ City Council TJA Interacl Cadent Ltd Jncomefvm Rent Tranrferfrom CommunityAc¢ounl OtherMiscell(meoug Income 55,082 24,798 4.080 49,280 32,967 24.020 15,815 30.305 TOTAL INCOM￿G RESOURC 177,164 59,185

EL4RPURHEYNblGHBOURHOOD PROJECT NOTE TOACCOUIVTS FOR THE YEAR ENDED 31 A£4RCH2024 Note 4 Analysis ofResourceN cwnded Costs ofgeneraling volunlary in¢ome Charitable activitiaf Anabjsis 2024 2023 PREMISES COSI Light, Heot & Waler Business Rates 14,656 11.935 1,674 GELVEIUL ADMINISTL4TlVEEXPENSES QuickBooks & Training Plusnet Broadband OtherAdministrativeEyw 41 1,128 401 1,159 20 EMPLOYEE COST Staff Wagay & Salaries Including Refy Volunleer Reimbursement Printing, Stulionery & AdVert￿ing 37.815 1.300 7.933 10.734 1.280 245 ADTAthrni Ip&Yurance Fire Protection EquipmentRepairs Pety C¢Lfh Eypens CO￿￿[t￿neY & Training l£gal & OtherProfaYstonalFees Refvrbuhnienf Costs Bank Charg&s & Commission Cleaning w￿le & OtherMiscell(meow Exp DePreC￿tiOn ofFiredA&Yets Expenses Adjustmentfvmpreviouftyedr 1,765 1506 157 4.152 2. 749 179 273 2,]40 11,618 4.J45 6.080 297 2.471 865 1,219 3,480 16(10 2,175 1.920 24,848 292 1.868 736 5,057 TOTAL XESOURcEgEXPEIVDE 106.976 67,175

FL4RPURHEy]VEIGHBOUI￿O0D PROJECT IVOTES TO THE ACCOtINTS Nole 5 Support Costs Fmpthisin Charitable Gover1￿ Total Cost acrivity actiiryty activity Support cost type None None None None Total Note 6 DETAILS OF CERTAINITEMS OFE¥PENDITtJRE fil Trustee expenses 21124 2023 oftswteag who werepaid expeThgaY Jvone None Nathre ofexpepLYes N/A N/A Total a￿￿tFU 2 Fe￿AOr Lramlhatlon or amdit ofthe accomnts 2024 2023 Independent eraminers or auditoF¥'feaYfor reporting on the accounts Otherfeej (e.g. adviye. copAguhancy. accountoncy. servicas)paid to ihe independent examinÈr or In4ditor. 1,920 1.250 1,920 J,250

HARPURHEYIVEIGHBOL'RHOOD PROJECT JVOTES TO THE ACCOUThTS Note 7 Paidemploye 7.1 Staffcayts 2Q24 2023 ges, salarieJ andbenefits in Alnd 37.815 10,734 2024 JV¥mber 2023 7.2 Averdge pu4nber offyll-limeequryalent emplo)Yes in theyvar Totul 10

HARPUREIEYNEIGHBOURHOOD PROJECT OTES TO THEACCOUNTS Granthaking 8.1 Totsl ofgrnnts Gnmts to Institi4ti(v Tothl IndivKduaLs NONE NONE 8.2 Granlm4kHg costs The Charity doa¥ nolprepare aCC(n￿ b￿ed on "Activity B4S&f" 8.3 Materi41 Gnmts to lHslilHttons Total Grant Paid Nam￿ ofI￿tt￿lI10Tr5 Purpose

IL4RPURHEYIVEIGIIBOURHOOD PROJECT IVOTES TO THEACCOUNTS Jyots 9 TANGIBLE FIXED ASSETS 9.1 cos¢ or v41H4tion Freehold Plan¢ Land & I￿nd & Vachinery & Futings & wwit afftl Bullthngs Buildings ￿or Yehrckg Equwments fwets under %lrnction Balance b/fithl 200.OLiI 6,914 206.914 Additions Dtsp¢Kralr TTaFLgferJ Bulance &fvd 21KI.0110 6.914 206.914 9.2A¢cwNl4trd deprecladon and Impknprovisions SLorRB SLorRB SLorRB SLorRB SLorRB Rai b/fvd 2.010 2,OJO Ckarggfor theyear 736 736 ImpairnienlpruvidoF Revdluotio DispwaL¥ rrapLsfers Balan¢eclfvd 2, 146 2. 746 9.3 book val#e carriÉdfoTwurd broughtfonward 200.000 2￿.0 4.168 204, 168 204.904 9.4 Revalu47tion The Clwity kn I￿[ re￿h￿ ofhertsssets Note 10 InveslmeniAxfets 12

HARPURHEYNEIGHBOtIRHOOIJ PROJECT NOTES TO THE ACCOUNTS Nole 11 Debton tTndPrepayments Amountsfallingdue thountsfalliiig due after within oneyear more than oneyear 2024 Ap￿lY5￿ ofdebtorJ 2024 2023 2023 Trade debtors Amountff d&efvm sHbNidtary and aysociated underlakings Other debtors (thft AidRecetvable) Totsl Creditops qndA¢eruals 12.] Analyjis ofcredito Amo¥ntrfthg d¥e Amountsfallmg dlle afier more ihan op¢eyear 2024 2023 2024 2023 loaTrs and overdrdfv Apnowits due to subsiknary ¢7nd 4sscoiated Undertakings Other creditors A¢curals and deferredincome 12.2 SecHrity Ov¢rAssets 13

IL4RPUJeHEYIVEIGHBOURHOOD PROJECT NOTES TO TBEACCOUIVTS Note 13 Endownment4ndReslrlcled Incomefv 1S.lfvdy held plei7se give a briefd￿CWtion ofany ofthefollowing type Off￿ held by the cltswity.. PerTr¥4nenteRdownMentfynds (PE) Ypemdable udownMeniffim￿ fEE).' and Rextrictedhrycornefiuidr. iKcludingspecialtnLtts, ofthe chGTity FNndNoMe 7)pePE, EE orR 13.2 Movement ofmaiorfvJdY Fund balancu Inc0mU￿ Outgoing Tmnrfers Cains Fund balunce TotalfyN 13.3 Transfers betweenfimd¥ To Fund (P￿l￿e) Reoson 14

HARPURHEFIYEIGHBOURHOOD PROJECT NOTES TO THE ACCOUNTS Nots 14 with RelatedParli 14.1 Repnwieration thryd benefits Name of tnulee Legal auikority(eg order. or connectedp¢7ty governing document) Amomntspaidor I￿£fil 2024 2023 N/A name oftrwiee or conne¢tedparty legal authority 2024 2023 due to Irwtees ond relatedparti NONE NONE NONE NONE duefrom Ipwleej and relatedparti&Y NONE NONE NONE NONE 14.3 Other IraAfaclion(s) with truste￿ or relaiedpartl Name ofthe Irustee Relalionyhip to or relatedparty Clwity D￿CTI11£10￿ ofthe tr4V&14ction{J) 15

Ilarpurhey Neighbourhood i•roject CIO Conran St Harpurhey Manchester, M9 SPR Tel.. [phone] website,. harpurhey.org THE CENTRE Facebook..@hi7rpurhey Twitter.'@HnpHarpurh£y Registered Choriry Number.. 1188522 REPORT OF THE TRUSTEES FOR THE YEAR ENDING: 31" March 2024 This report includes information required by the Charltiesl Accounrs and Reports) Regulations 2008 and the Statement of Recommended Practice for Accounting by Charities 2005 as applicable to chariries enritled to prepare accounts on the receipts and payments basis ADMINISTRATIVE INFORMATION The name of the Charitable Incorporated Organisation (the CIO) is Harpurhey Neighbourhood Project The national location of the principle office is ar The Centre. Conran Street, M9 SPR The offlce is normally open Monday to Friday 9 till 4pm The Board of Trustees: dale johnson james hibbert daniel docherty chair treasurer secretary STRUCTURE, GOVERNANCE AND MANAGEMENT The charity trustees shall manage the affairs of the CIO and may for that purpose exercise all the powers of rhe CIO. It is the duty of each trustee., lal to exercise their powers and to perform their functions a5 a trustee of the CIO in the way they declde In good falth would be most likely to further the purposes of rhe CIO,. and Ibl to exercise, in the performance of rhose functions. such care and skills as is reasonable in the circumstances having regard in particular to.. lil any special knowledge or experience that they have or hold themselves out as having., and li1} if rhey act a5 a trustee of the CIO in the course of a business or profe55ion. to any special knowledge or experience that Is reasonable to expect of a person acting in the course of that kind of business or profession. OBJECTIVES & A￿1VITIEs The objects of the CIO are.. To further or beneflt the residents of Harpurhey & adjacent nelghbourhoods, wirhout distinction of sex. sexual orientaiion, race or of political. religious or other opinion5 by associating together the said residents and the local authorities, voluntary and other Organisations in a common effort to advance education and to provide facilities in rhe interests of social welfare for recreaiion and leisure time occupation with the objectsve of improving the conditions of life for the residents In furtherance of these objects but not otherwise. the trustees shall have the power.. To establish or secufe the establishment of a community centre and to maintain or manage or co-operate with any staiutory auihority in the maintenance & management of such a centre for activities promoted by the charity in furtherance of the above objects

Nothing In thls reporr shall authorise an appllcation of the property of the CIO for the purposes which are not charltab5e REVIEW OF ACTIVITIES AND ACHIEVEMEfrrrs The Harpurhey NejghlK)Ur]￿LyJ Project CIO tH5 rnade sigDificatEisttldes In tre twyw. expaodiog its services and outreach to better Serve the CO￿[nunItY. This revlew wlll higbllghttbe key (knloptDetJts alld achieyetllents fro￿ l April 2023 10 31 March 2024. New Cetth Mallager.. On 14Augu5t 2023. we welcorned Paul Day. a Th CTth.4latwger w]K ha5 It￿etIta1 in overseeing the day.to.day opera¢ions ioJple5nething tw I￿]tiauvES to1￿￿fil theco]]llnunity. NewArtivltle88￿l se￿ICe8. 1. stay & Play.. We intr(KIucLd a new Sray & Play activily ltrjnllms babies & trxld]s, pmvlding a safÈ ajjd Èngaglog envin)Dment for ygutlg fa]nilie5 (D COTJnec( and 50cialize. 2. Men Only Group.. Anew men-only 8roup was estsbli51th ￿ th55 erDLi(Bwl wellkning a￿] provide a supportivp space for Jnen to sbare their experieDces aJyJ C]￿lIe1)ge5. 3. MeDopause GEoup.' We launthed a dedicthd meDUPaLLse gTULEpf￿ w0￿ell. offerillg suppor¢ advice, and [esoU￿e5 to J)avigate this transiiional phase of life. 4. Free Food & Dril￿Days.. To combat frth I￿￿1]rity, we offered three free fLKNJ & dEi]]k days OKL Monday5. Tue5day5, and Thu￿days, £￿UrItIE thai cc>mmunity members have access (o esseothl ]wurisbnJenL 5. slin￿￿1￿8 World SÈ&ton4: ln parhjetshlp with sb]D￿l￿gWorf￿ we I￿￿edWeeklY sessiotLS on SaTr]rdays to promote healthy lifestyles alld weigknLMaDagell￿llL & F￿dba￿fjL" A fuadbank wa5 e￿ab1tshed OH Thut5days to txY)vi&esseDtiai Suppli￿ to those in need witbin the commllniry. 7. Cotntllunlty Radio Statioo. liMFM I(K6: WÈ have a radio sta￿￿, NMFM ItE.6, to keep wide]]ts Rnfoxmed, ertettaitsed connected. Staff andvoluotoets.. l. Part.time Youth & Develotdnent W0rftr￿. We hlrnf two ￿4￿me & ¢knlopmeDt worker5 to engage with yv]ng people in the EQrnmUDity a￿1 provide thellj with gll1dall￿. supp>0 andopwities for ￿[sonal 8towt 2. Well-being Classes: Throllgh(Art tlie weeL WÈ oFfetÈdvarithts W￿]-￿Ing to protnote physital and thentai health auLDng coThmullity TneJnbeTS. 3. VolullteerTeam: Our ce]]tre is SUPPDrted by a dedicated f£am of 11 volunteeT5 Witb dtYet5e skills, ensuring the 5tllLKtyth operation of our serYiLEs aDd activitie5. The HaryuThey NeighknUTh￿d PJY)jEct CIO Iw Enade 5ignificani ptogress in the ￿Yea1. expalldiug its offersDgs aDd strell8thenin8 115 cornmitment lo tbe commuDiiy. With the suptM>n ol uur 5￿W CetttsÈ MaDagÈr. staff. a￿1VOluntè￿ts, we wlIl thntknuÈ to strive fot excellence in servillg the lleeds of HaTpurhey restdents. FINANCIAL REVIEW Expenditure Item Amount l. Light, Heat & Water 2. Business Rates stsff Wages & SaLirfes Inc Taxes 4. Voluntèèr R@Imbursement 5. Refurbishment Costs 14,656 180 37,815 7.933 24,848 Total 85,432 These costs represent the total c05t of keeping the building open and in a condition that allow5 5ervlces to be delivered to the public. This re ¥¥as proved by the Board on 17" Ortober 2024 and is signed .on its behalf by Dale johnson, Chalr

INDEPENDEIVTEX4MJVER'SREPOR T TO HARPURHEYNEIGHBOUItHOOD PROJECT CIL4RITYREG. NO. 1188522 I report on the accounts ofthe Inutfor theyear ended 31 March 2024 which are sel our onpages l and 2 R&vp¢elive pesponsibililiu ofTn&gtru and ewmln¢r As the Charity's trtute￿, you are r£wo￿lbIefDT theprwrrttion ofthe acwnts,. yOZ4 Cons￿er ihai ihe audil reqtsiremenl ofsection 144 of (he Charilies 2011 acl (Ihe Act) does plot apply. Il iy my rafponfibility to." -aamRpze the rtects￿ts (totslerseclion 145 ofihe chari11￿ A¢i)," -fvllow ih¢pFvceduraf kn"d in the GgneralDtr¢ctions given by the Charity comM￿l0￿erS Cunderseclion 145(5)(b) ofthe chari1￿ Act),. and Ba8is ofindependeRI exaJRiners bateW￿l My ayaminalion carr7ed oul in accor&7ncewuh the G￿r￿DirectIonSgIVen by ihe Charity Commissioners. An ￿￿minall0n includaf a review ofthe accounting reconlf kept ty the aFd a CÉ)mparison ofthe acCow￿PrL￿Èied with those rÉeords. li aLgo includu a conYiderulioA ofony itens ordifcltPJ7tr£Y in the accounts,ond Jeeking &Wlanatio￿￿fvM the I￿￿tea¥ concerning any such matters. Thepnjcedures undertaken do nolprovide all the ajidence ikni would be required in an audif. and ¢oAsequently we do not expresy audit opinion on the accOw￿. Ind¢p¢Bd¢ntaqmiB¢r'J ts4ternent In c(Jwieclion my exuminalmpn, matterluu come to my attenlio which gives reafo1￿￿ze ct7%ve ts believe rmy motsrtal r￿Pect ihe requirements.. - to keep qccc+¥nling Tecordy in accordance wlih seGti(pB JSO ofthc Chorities A¢1." aNI -toprepare t￿cOUrtts which aceotd¥ with the tKLounting recordy ondcomply - with the accounltng requirements oftheAci have noi been met.. 2 ts whicl in my OPiniOPL allenlion shomldbe dTaMW in order to enable apro understanthng ofihe a￿O¥r￿ ts be reached Geoffrry Kwaky- Donkor (FCCA) ROKNODAccowitant Chartered CertzfiedAccounliV OfficeNo.I City View Offic 99 Long Street Manchester M24 6UN