## **REPORT OF THE TRUSTEES**
## **FOR THE YEAR ENDED 31 March 2022**
The Trustees, who are also Directors of the company for the purposes of the Companies Act 2006, present their report with the financial statements for the period ended 31 March 2022. The Trustees have adopted the provisions of the Statement of Recommended Practice (SORP) Accounting and Reporting by Charities issued 16 July 2014.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
Registered Name Community Golf and Leisure Trust Limited Registered Company Number 11542365 Registered Charity Number 1188930 Registered Office Santolina, No 9 Nine Mile Ride, Finchampstead, Berks. RG40 4QB
## **TRUSTEES**
Stephen Baker (Chairman)
Barry Sandry
Alistair Kelman
## **CHIEF EXECUTIVE**
Geoffrey Legouix
## **ACCOUNTANT**
O Dadds
## **SOLICITORS**
Winkfield Sherwood LLP, Minerva House, 5 Montague Close, London. SE1 9BB
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
This is a Charitable Company limited by guarantee incorporated on 29 August 2018 and Registered as a Charity on 6 April 2020.
The Trust 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.
## **RECRUITMENT OF NEW TRUSTEES**
In exercising its powers to nominate, appoint, reappoint elect, re-elect, approve and dismiss Trustees, the Trustees shall seek to ensure that the Board is representative of the local community and also comprises persons with a broad range of skills who are likely to contribute towards the Charity’s success.
## **ORGANISATION AND STRUCTURE**
The Trustees, of up to six people, who meet quarterly, have delegated the responsibility of administering the Charity to a management team of five people
Geoffrey Legouix Chief Executive Mark Sandry Golf Operations Director Simon Sperring Course Manager – Broome Manor GC Jordan Evans Course Manager – Trent Park GC Odette Dadds Accounts/Finance
## **OBJECTIVES**
- To provide or assist in the provision of golf related facilities and services primarily for the benefit of the community and visitors to Swindon and Enfield. Such facilities being provided for the public at large.
- To promote good health and wellbeing through community golf and other healthy recreation
The Trustees confirm that they have complied with the duty in Section 4 of the Charities Act 2006 to have due regard to the Charities general guidance on public benefit.
With reference to the guidance in the Charity Commissions general guidance on public benefit when reviewing our aims and objectives and in planning our future activities. In particular, the Trustees consider how planned activities will contribute to the aims and objectives that they have set.
## **ACHIEVEMENT AND PERFORMANCE**
## Chairman’s Statement
Following on a productive first year’s trading we are very pleased to report a successful second term. Freed from the effects of the pandemic, the year saw continued revenue growth and enabled further funds to be allocated to charitable causes for the benefit of local residents in Enfield and Swindon Boroughs. In particular we provided funding for junior golf teams, free golf and equipment for the children of disadvantaged parents, and to encourage more people to play golf, supported the provision of complementary tuition services of our resident golf professionals.
It is the Charity’s policy to build up, over time, sufficient reserves however constituted to cover the risks, replacement of equipment and major capital development to sustain operations through all weather conditions.
## **FINANCIAL REVIEW**
## **Income and Expenditure**
The income from the period of trading bettered all expectations, the more so given that golf receipts were impacted by the Covid restrictions. Expenditure was also in line with plans and as a result the charity recorded a surplus of £132k from operations.
The surplus from operations of £132k represented a return on income of 8.3%, the charity is committed to continue to generate surpluses to re-invest into the service and community and at the same time, generate an acceptable level of surplus to contribute towards retained reserves. To this end, we are diversifying and expanding our business where possible to achieve this aim and to
provide a firm financial foundation and sustainable future to provide against contingencies in accordance with the Charity Commission’s recommendations.
## **Capital**
The capital expenditure during the year to 31 March 2022 was as follows:
**Company** Greenskeeping Machinery & Buggies 263558 Motor Vehicles 15930 Computer Equipment 1886 ______ Total purchased 281374
The charity uses available reserves to underpin necessary re-investments back into the service. These investments are key to gaining future business success and ensuring customers continue to receive services at a quality and price that meets their growing expectations.
The charity will also continue to invest in energy efficiencies in line with our policy to reduce our carbon footprint, whilst keeping the increase in energy costs to a minimum to protect our surpluses.
## **Reserves Policy and charity funds**
At 31 March 2022 the charity had accumulated reserves of £143791. Going forward the charity has a risk free investment policy and as such surplus money not immediately required for the operational needs of the charity will be invested in interest bearing accounts.
The Trustees recognise the need for a level of financial reserves that will:
1 Allow for planned investment and other similar purposes
2 Allow for cyclical maintenance expenditure which the charity has an obligation to incur under property leasing terms, and
3 Shield the charity from the possibility of adverse unforeseen circumstances
These unforeseen circumstances include a number of specific events that have been defined in the charity’s policy on Risk Management and Business Continuity. The Board have approved the following statement:
“It is the charity’s policy to build up, over time, sufficient reserves however constituted to cover the risks, replacement of equipment and major capital development as in it’s Business Continuity/Risk Management Policy. The charity aims to designate funds for capital investment purposes and to build up it’s general reserves over a number of years to a level equivalent to four to six months operational expenditure”
## **DISABLED PERSONS**
The charity’s policy is to give full and fair consideration to applications for employment by disabled persons, having regard for their particular aptitudes and abilities. Disabled employees receive appropriate training to promote their career within the society. Employees who become disabled are retained in their existing posts where possible or are retrained for suitable alternative posts.
## **EMPLOYEE INVOLVEMENT**
The charity has a policy of providing employees with information about the charity through staff meetings and the posting of updates on the staff information boards.
## **STATEMENT OF TRUSTEE RESPONSIBILITIES**
The trustees are responsible for preparing the financial statements in accordance with the applicable law and United Kingdom Generally Accepted Accounting Practice.
Company law requires the trustees to prepare financial statements for each financial year. Under that law the trustees have elected to prepare the financial statements in accordance with the United Kingdom Generally Accepted Accounting Practice. The financial statements are required by law to give a true and fair view of the state of affairs of the charitable company and of the surplus or deficit of the charitable company for that period. In preparing those financial statements the trustees are required to:
Select suitable accounting policies and then apply them consistently,
Make judgements and estimates that are reasonable and prudent,
Prepare the financial statements on the going concern basis unless it is appropriate to presume that the charitable company will continue in business
The trustees are responsible for keeping 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 2006. They are 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.
We have referred to the guidance in the Charity Commissions general guidance on public benefit when reviewing our aims and objectives and in planning our future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set.
## ON BEHALF OF THE BOARD
S Baker
Trustee
26 January 2023
**Company No 11542365 Charity No 1188930**
## **COMMUNITY GOLF AND LEISURE TRUST**
(a company limited by guarantee)
**REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022**
## **COMMUNITY GOLF AND LEISURE TRUST**
## **COMPANY INFORMATION**
|**CHIEF EXECUTIVE**|Geoffrey Legouix|
|---|---|
|**TRUSTEES**|Stephen Baker|
||Alistair Kelman|
||Barry Sandry|
|**COMPANY NUMBER**|11542365|
|**REGISTERED OFFICE**|Santolina|
||Nine Mile Road|
||Finchampstead|
||Wokingham|
||RG40 4QB|
|**ACCOUNTANT**|Odette Dadds|
|**INDEPENDENT REVIEWER**|Brian Ives & Co Ltd|
||1 New Cottages|
||The Village|
||Finchampstead|
||RG40 4JX|
|**BANKERS**|Metro Bank|
||One Southampton Row|
||London|
||WC1B 5HA|
## **COMMUNITY GOLF AND LEISURE TRUST**
## **TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2022**
The trustees present their annual report and financial statements for the year ended 31 March 2022
## **PRINCIPAL ACTIVITIES**
The trust's principal activity is the community operation of golf courses under the trading style of Broome Manor Golf Complex and Trent Park Golf Course.
## **TRUSTEES**
The trustees who served during the period were:
Stephen Baker - Chairman Alistair Kelman Barry Sandry
## **TRUSTEES RESPONSIBILITIES**
The trustees are obliged under company law to prepare financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice for each financial year.
The financial statements, of which the form and content is prescribed by the Companies Act 2006, must give a true and fair view of the state of affairs of the company at the end of the financial year, and of the profit or loss for that period, and they must comply with applicable accounting standards, subject to any material departures disclosed and explained in the financial statements. The trustees must prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The trustees are also responsible for the adoption of suitable accounting policies, their consistent use in the financial statements, supported where necessary by reasonable and prudent judgements.
The trustees confirm that the above requirements have been complied with in the financial statements.
In addition, the trustees are responsible for maintaining adequate accounting records and sufficient internal controls to safeguard the assets of the company and to prevent and detect fraud or any other irregularities.
## **BY ORDER OF THE TRUSTEES**
Signed on its behalf by Stephen Baker
## **Trustee**
Page 1
## **COMMUNITY GOLF AND LEISURE TRUST**
## **BALANCE SHEET AS AT 31 MARCH 2022**
|**Notes**
**FIXED ASSETS**
8
**CURRENT ASSETS**
Stocks
Debtors
9
Cash at Bank
**CREDITORS**
Amounts falling due within
one year
10
**NET CURRENT LIABILITIES**
**CREDITORS:**
Amounts due in more than one
11
year
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**UNRESTRICTED FUNDS**
General Funds
13/14
**TOTAL FUNDS**|**£**
**£**
331,355
18,425
109,795
24,686
152,906
(194,882)
(41,976)
(145,588)
143,791
143,791
143,791
**2022**|**£**
**£**
173,210
18,425
77,191
31,262
126,878
(200,872)
(73,994)
(87,300)
11,916
11,916
11,916
**2021**|**£**
**£**
173,210
18,425
77,191
31,262
126,878
(200,872)
(73,994)
(87,300)
11,916
11,916
11,916
**2021**|
|---|---|---|---|
||||11,916|
||||11,916|
||||11,916|
These accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
For the year ended 31 March 2022 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006.
The trustees have not required the company to obtain an audit in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for:
a) ensuring that the trust keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
b) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company
The financial statements were approved and authorised for issue by the trustees and were signed on its behalf on 26 January 2023 by
Stephen Baker Trustee
The notes on pages 3-7 form part of these financial statements
Page 2
## **COMMUNITY GOLF AND LEISURE TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022**
## **1. PRINCIPAL ACCOUNTING POLICIES**
A summary of the accounting policies which have been applied in these accounts is set out below:
- 1 **a. Basis of accounting**
These accounts have been prepared under the historical cost convention and in accordance with the provisions applicable to businesses subject to the small companies regime
- b. Fund accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
- 2 **Incoming resources**
All incoming resources are included in the statement of financial activities when the charity is entitled to the income. The following policies are applied to particular categories of income:
- Voluntary income is received by way of grants and is included in full in the statement of financial activities when receivable
- Incoming resources from charitable trading activity are accounted for when earned
- 3 Resources expended
- Expendtiture is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered,and is reported as part of the expenditure to which it relates
- Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes including the charity's golf courses and retail shop
- Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them - Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include costs linked to the strategic management of the charity
- All costs are allocated between the expenditure categories of the SoFA on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriated basis eg floor areas,per capita or estimated usage as set out in note 4
- 1 **Tangible Fixed Assets**
Provision has been made so as to write down the cost value of the asset over its useful working life.
Plant & Machinery - 10% straight line Fixtures & Fittings - 10% straight line Office Equipment - 10% straight line 1.4 **Stocks** Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
- 1.5 **Hire purchase and leasing commitments** Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.
Page 3
## **COMMUNITY GOLF AND LEISURE TRUST**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022**
## **DONATIONS & GRANTS**
|**2022**
Grants - English Golf Union
0
- Business Rates
36,000
- Furlough Claims
5,973
41,973
**INCOMING RESOURCES FROM ACTIVITIES TO FURTHER CHARITY'S OBJECTIVES**
**Unrestricted**
**Activities**
**2022**
**Notes**
**£**
**INCOMING RESOURCES**
**From charitable activities**
Grants
2
41,973
Golf Course Operations
1,542,369
**Total Incoming Resources**
1,584,342
**RESOURCES EXPENDED**
**Expenditure on Charitable Activities**
Fundraising trading: cost of goods and
services sold
4
1,416,393
**Charitable Activities**
4
9,800
**Governance Costs**
4
26,274
**Total Resources Expended**
1,452,467
**NET INCOME FOR THE PERIOD**
131,875
**RECONCILIATION OF FUNDS**
**Total Funds brought forward**
11,916
**Total Funds carried forward**
143,791
**Unrestricted**|**2021**
4,774
12,214
53,102|
|---|---|
||70,090|
||**2021**
**£**
70,090
1,155,177|
||1,225,267|
||1,151,312
12,197
13,538|
||1,177,047|
||48,220
(36,304)|
||11,916|
**The statement of financial activities includes all gains and losses in the year. All incoming resources and resources expended derive from continuing activities.**
Page 4
## **COMMUNITY GOLF AND LEISURE TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022**
## 4 **TOTAL RESOURCES EXPENDED**
|**Costs directly**
**Basis of**
**Golf**
**Outreach**
**allocated to activities**
**Allocation Operations Work**
**£**
**£**
Staff Costs
Direct
424,206
Course Maintenance
Direct
281,611
Clubhouse Exps
Direct
15,057
Buggy Expenses
Direct
7,757
Café
Direct
19,945
Retail
Direct
600
Independent Examiner
Direct
Annual Report
Direct
**Support costs**
**allocated to activities**
Premises
Area
271,107
1,800
General office & finance staff
Staff Time
197,019
Communications
Staff Time
5,732
1,000
Consultancy
Usage
500
6,000
Legal & Professional
Usage
0
Insurance
Usage
5,545
Utilities
Usage
43,036
1,000
Office & Admin
Usage
7,024
HP Interest
Usage
5,830
Depreciation
Usage
123,708
Bank charges
Transac
7,716
1,416,393
9,800|**Costs directly**
**Basis of**
**Golf**
**Outreach**
**allocated to activities**
**Allocation Operations Work**
**£**
**£**
Staff Costs
Direct
424,206
Course Maintenance
Direct
281,611
Clubhouse Exps
Direct
15,057
Buggy Expenses
Direct
7,757
Café
Direct
19,945
Retail
Direct
600
Independent Examiner
Direct
Annual Report
Direct
**Support costs**
**allocated to activities**
Premises
Area
271,107
1,800
General office & finance staff
Staff Time
197,019
Communications
Staff Time
5,732
1,000
Consultancy
Usage
500
6,000
Legal & Professional
Usage
0
Insurance
Usage
5,545
Utilities
Usage
43,036
1,000
Office & Admin
Usage
7,024
HP Interest
Usage
5,830
Depreciation
Usage
123,708
Bank charges
Transac
7,716
1,416,393
9,800|**Costs directly**
**Basis of**
**Golf**
**Outreach**
**allocated to activities**
**Allocation Operations Work**
**£**
**£**
Staff Costs
Direct
424,206
Course Maintenance
Direct
281,611
Clubhouse Exps
Direct
15,057
Buggy Expenses
Direct
7,757
Café
Direct
19,945
Retail
Direct
600
Independent Examiner
Direct
Annual Report
Direct
**Support costs**
**allocated to activities**
Premises
Area
271,107
1,800
General office & finance staff
Staff Time
197,019
Communications
Staff Time
5,732
1,000
Consultancy
Usage
500
6,000
Legal & Professional
Usage
0
Insurance
Usage
5,545
Utilities
Usage
43,036
1,000
Office & Admin
Usage
7,024
HP Interest
Usage
5,830
Depreciation
Usage
123,708
Bank charges
Transac
7,716
1,416,393
9,800|**Governance**
**£**
10,000
1,000
1,400
5,000
8,374
500|**Total**
**2022**
**£**
434,206
281,611
15,057
7,757
19,945
600
1,000
1,400
272,907
202,019
6,732
6,500
8,374
5,545
44,036
7,024
5,830
123,708
8,216|**Total**
**2021**
**£**
345,656
190,607
13,686
4,686
10,994
418
500
1,500
327,782
135,872
7,796
6,500
9,462
20,461
33,773
17,706
609
40,926
8,113|
|---|---|---|---|---|---|
||1,416,393|9,800|26,274|1,452,467|1,177,047|
- 5 **NET INCOMING RESOURCES FOR THE YEAR** This is stated after charging:
|**2021**
**£**
Depreciation
123,708
Examiners remuneration
1,000
Salaries and wages
598,159
Social security costs
38,066
Total
760,933
The average number of employees during the year, calculated on the basis of full
time equivalents, was as follows:
**2021**
Chief Executive
1
Administration and support
26|**2021**
**£**
40,926
1,000
460,624
20,404|
|---|---|
||522,954|
||**2021**
1
20|
The charity operates and contributes to a defined contribution pension scheme for 23 of its staff and a defined benefit scheme for 3 of its staff
Page 5
## **COMMUNITY GOLF AND LEISURE TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022**
## **6 TRUSTEE REMUNERATION & RELATED PARTY TRANSACTIONS**
No members of the trustees received any remuneration during the period. Travel costs am to £340 were reimbursed to 2 trustees
No trustee or other person related to the charity had any personal interest in any contract o transaction entered into by the charity during the year.
## **7 TAXATION**
As a charity, Community Golf and Leisure Trust is exempt from tax on income and gains fa within section 505 of the Taxes Act 1988 or s256 of the Taxation of Chargeable Gains Act to the extent that these applied to its charitable objects. No tax charges have arisen in the
## **8 FIXED ASSETS**
|**Cost**
At 1 April 2021
Additions
Disposals
At 31 March 2022
**Depreciation**
At 1 April 2021
Charge for Period
Disposals
At 31 March 2022
**Net Book Value**
At 31 March 2022
At 31 March 2021|**Plant &**
**Machinery**
**£**
209,212
263,558
99,632
373,138
45,005
70,536
53,850
61,691
311,447
164,207|**Fixtures**
**and**
**fittings**
**£**
6,912
-
5,316
1,596
1,625
1,382
2,658
349
1,247
5,287|**Office**
**Equip**
4,298
1,886
-
6,184
582
1,012
-
1,594
4,590
3,716|**Motor**
**Vehicles**
-
15,930
-
15,930
-
1,859
-
1,859
14,071
-|**Totals**
**£**
220,422
281,374
104,948|
|---|---|---|---|---|---|
||||||396,848
47,212
74,789
56,508|
||||||65,493
331,355
173,210|
## **9. DEBTORS**
|Other Debtors- late processed green fees(due to Covid)
- (Covid)rates grant received April 21
- undeposited cash
- prepayments|**2022**
**£**
-
-
5,393
104,402
109,795|**2021**
**£**
50,000
14,544
8,180
8,017|
|---|---|---|
|||80,741|
Page 6
## **COMMUNITY GOLF AND LEISURE TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022**
## **10. CREDITORS AND ACCRUALS**
Amounts falling due within one year
|Trade Creditors
Extended Credit Agreement - machinery purchase
Hire purchase contracts
Social security and other taxes
VAT
Accruals and deferred income|**2022**
**£**
111,357
4,500
61,145
5,690
(7,485)
19,675
194,882|**2021**
**£**
127,854
45,000
7,800
6,123
1,016
13,079|
|---|---|---|
|||200,872|
## **11 CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR**
|Extended Credit Agreement - machinery purchase
Hire purchase contracts|**2022**
**£**
-
145,588
145,588|**2021**
**£**
60,000
27,300|
|---|---|---|
|||87,300|
## **12. FINANCIAL COMMITMENTS**
At 31 March 2022 the trust was committed to making the following payments under non cancellable operating leases in the year to 31 March 2023:
|Operating leases which expire:
In over five years - rent
**13.**
**RESERVES**
At 1 April 2021
Profit for the financial period
At 31 March 2022
**14.**
**MOVEMENTS IN FUNDS**
**Unrestricted funds:-**
General funds
Golf tuition for juniors from
disadvantaged backgrounds
Total funds|**2022**
**2021**
**£**
**£**
360,000
360,000
**Profit and**
**Loss Account**
**£**
11,916
131875
143791
**31 March Incoming**
**Transfers**
**31 March**
**2021**
**Resources**
**2022**
11,916
1,584,342
-15,000
143,791
-
-
15,000
-
11,916
1,517,469
-
143,791|**2022**
**2021**
**£**
**£**
360,000
360,000
**Profit and**
**Loss Account**
**£**
11,916
131875
143791
**31 March Incoming**
**Transfers**
**31 March**
**2021**
**Resources**
**2022**
11,916
1,584,342
-15,000
143,791
-
-
15,000
-
11,916
1,517,469
-
143,791|
|---|---|---|
|||143791
**31 March**
**2022**
143,791
-|
|||143,791|
Page 7
## **Independent examiner's report on the accounts**
**Section A Independent Examiner’s Report**
|**Report to the trustees/**
**members of**
**On accounts for the year**
**ended**
**Set out on pages**|Charity Name
COMMUNITY GOLF & LEISURE TRUST|Charity Name
COMMUNITY GOLF & LEISURE TRUST|Charity Name
COMMUNITY GOLF & LEISURE TRUST|
|---|---|---|---|
|||||
||31 MARCH 2022|**Charity no**
**(if any)**|1188930|
|||||
||(remember to include the page numbers of additional sheets)
1-2|||
**Report to the trustees/ members of**
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended **DD / MM / YYYY** 31/03/2022 .
**Responsibilities and** As the charity's trustees, you are responsible for the preparation of the **basis of report** 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.
**Independent** [The charity’s gross income exceeded £250,000 and I am qualified to **examiner's statement** undertake the examination by being a qualified member of [insert name of applicable listed body]]. _Delete_ [ ] _if not applicable._
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:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
* _Please delete the words in the brackets if they do not apply._
**Signed: Date:** 26/01/2023 **Name:** Brian David Ives **Relevant professional qualification(s) or body**
**Oct 2018**
1
**IER**
## **(if any):**
**Address:**
Brian Ives & Co Ltd 1 New Cottages, The Village Finchampstead RG40 4JX
## **Section B Disclosure**
Only complete if the examiner needs to highlight material matters of concern New Cottages, The Village (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
**Give here brief details of any items that the examiner wishes to disclose** .
**Oct 2018**
2
**IER**