## **Trustees’ Annual Report for the period** **From 1 May 2022 Period start date To 30 April 2023 Period end date Charity name: TOGETHER CHARITABLE FOUNDATION** ## **Charity registration number: 1189428** ## **Objectives and Activities** ||SORP reference|| |---|---|---| |Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|The purposes of Together Charitable
Foundation (TCF) are exclusively
charitable for public benefit. We give grants
only to registered charities.| |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|We are a new Donor Advised Fund (DAF)
acting as an enabler for clients of Financial
Planning firms to effectively and efficiently
make donations to registered charities| |Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para 1.18|We the trustees confirm that we
understand and fully comply with the
guidance and best practice of the Charity
Commission| ## **Additional information (optional)** You may choose to include further statements where relevant about: ||SORP reference|| |---|---|---| |Policy on grant making|Para 1.38|1. All grant-making activity is subject to
availability of funds and is entirely at the
Trustees' discretion.
2. All grant-making decisions will be made
by the Trustees. Donors recommend grants
to the Trustees for approval.
2.1 Where grant recommendations have
been received from donors, these are not
binding on the Trustees; the Trustees will in
each case make their own assessment of
the suitability of the charity in question and
will in all cases exercise their own
discretion as to whether to make the grant
that has been proposed.
2.2 Grants will only be made to charities
that have been registered with (or that are
exempt or excepted from registration with)
the Charity Commission for England and
Wales, the Office of the Scottish Charity| **----- Start of picture text -----**
||| |---|---| |Regulator, or the Charity Commission for| |Northern Ireland (Registered Charities).| |3. Grant-making procedure| |3.1 The Trustees have discretion to award| |grants at any time to any Registered| |Charity that will use the grant money for| |charitable purposes.| |3.2 The usual grant-making procedure will| |be as follows:| |3.2.1 Where grants are considered by the| |Trustees, they may consider such material| |as is considered necessary to enable them| |to make an informed decision;| |3.2.2 The Trustees will carry out| |appropriate due diligence on all proposed| |grant recipients which may include a review| |of the organisation's annual report and| |accounts;| |3.2.3 The Trustees will ensure that grants| |are used for exclusively charitable| |purposes, in furtherance of the Objects and| |for the public benefit;| |3.2.4 The Trustees will apply such terms| |and conditions to each grant as they| |consider appropriate and, where a grant is| |made for a specific purpose, the terms and| |conditions may stipulate that funding is to| |be held as a restricted fund;| |3.2.5 grants will be appropriately| |documented, whether in the form of a letter| |to the recipient setting out the basis on| |which the grant is being made and the| |purposes for which it may be used or, in the| |case of more substantial or complex grants,| |a formal grant agreement.| |4.|Safeguarding| |4.1|The Charity may fund and support| |Registered Charities that work with children| |or adults at risk. Before doing so, the| |Trustees will ask the Registered Charity to:| |4.1.1 confirm it has appropriate| |safeguarding policies and procedures in| |place;| |4.1.2 confirm that it is committed to safe| |recruitment, selection and vetting and that it| |carries out appropriate checks on all| |members of staff, volunteers and others| |involved with the organisation who have| |contact with children or adults at risk,| |including (where applicable) DBS checks,| |checking references, requiring proof of| |identity and relevant qualifications and| |carrying out a face-to-face interview; and| |4.1.3 confirm that under no| |circumstances will any individual who is| |considered to pose a risk to children or| |adults at risk be deployed to work with| |these groups.| |4.2|The Charity will not support any| |organisation that is unable or unwilling to| **----- End of picture text -----**
|||comply with these requirements to the
satisfaction of the Trustees.
5.
Amendment
This policy may be amended, varied, added
to or revoked at any time by resolution of
the Trustees.
6.
Review
The Trustees will review the terms of this
policy and its operation every two years.| |---|---|---| |Policy on social investment
including program related
investment|Para 1.38|This policy is in development awaiting
updated guidance from CC14| |Contribution made by
volunteers|Para 1.38|All Trustees are unpaid and give their time
voluntarily. We currently have no other
volunteers.| |Other||| ## **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|This year TCF have laid the foundations for
the next stage of our journey which is to
grow the number of users, custodians and
investment partners.
All processes are now in place including
knowledge of how to onboard different
custodians and an upgraded website with
digital application forms. We have been
engaging with financial planners around
the benefits of our DAF and will be
publishing content to help them discuss
philanthropy with their clients.
TCF has been highlighted in FT Advisor and
New Philanthropy Capital. We also now
have an established partnership with
Morningstar and are in discussions with
other custodians.
A number of grants have been
facilitated for donors.| ## **Additional information (optional)** You may choose to include further statements where relevant about: |Achievements against
objectives set|Para 1.41|TCF has been able to make grants of
£20,600.00.
Last years: As advised in 20/21 we were
ready to onboard clients and made our first
grants in 2021/22.| |---|---|---| |Performance of fundraising
activities against objectives
set|Para 1.41|We are not a Fundraising Charity. At a
client’s request to link their account to a
fundraising platform, the trustees, after
taking legal advice agreed. This client
used JustGiving. Since then, we have
signed an agreement for all clients to use
Enthuse.| |Investment performance
against objectives|Para 1.41|Not applicable| |Other||| ## **Financial Review** |**Financial Review**||| |---|---|---| |Review of the charity’s
financial position at the end
of the period|Para 1.21|As shown in the accounts, during the year
the charity received £27,988 from clients
who opened accounts and a small amount
of administration income was generated.
Founders made unrestricted donations of
£10,000 which were applied against
operating and formation expenses.
Opening Bank Balance £7,858 and closing
balance at year end £829.| |Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|TCF aims to hold sufficient funds in reserve
to cover budgeted costs for the current
financial year and to maintain an
appropriate budget for future years to cover
longer term commitments. This is kept
under constant review.| |Amount of reserves held|Para 1.22|£829.79| |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|Whilst the growth of TCF has been slower
than anticipated and costs associated with
the start up phase have been higher in this
financial year these are one off costs.
Additionally the Chair, Graeme Price,
would, if necessary underwrite costs to
ensure that TCF remained solvent in this
phase. Whilst this is not an open ended
commitment the trustees remain satisfied
that into the foreseeable future the charity
will be able to pay its liabilities as they fall
due and will expand activities to the extent
that ongoing costs of operation are met.| ## **Additional information (optional)** You may choose to include further statements where relevant about: |The charity’s principal
sources of funds (including
any fundraising)|Para 1.47|Donations from Founders established the
charity. Administrative fees from DAF
accounts will meet the ongoing costs of the
Charity in the future.| |---|---|---| |Investment policy and
objectives including any
social investment policy
adopted.|Para 1.46|The charity itself will develop a policy in
tandem with its reserves policies in 23/24.
DAF accounts are invested in accordance
with donors’ wishes and in compliance with
HMRC guidance for charities.| |A description of the principal
risks facing the charity|Para 1.46|1. Lack of take-up from the financial
planning industry to use TCF so no
clients. We are in discussions with
several financial firms.
2. Grants being given to a registered
charity and the Charity not using the
funds. We have introduced a control
and check system.| Other ## **Structure, Governance and Management** |Description of charity’s
trusts:||| |---|---|---| |Type of governing document
(trust deed, royal charter)|Para 1.25|CIO Foundation Constitution| |How is the charity
constituted?
(e.g unincorporated
association, CIO)|Para 1.25|CIO| |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|The Trustees were identified by the two
founders for their knowledge of the Charity
Sector, and Governance. Experience of
Grant making and the understanding of
financial services were also looked for.
Finally, the Trustees were balanced as a
diversified group. Future trustee
appointments and resignations will be
aligned with the sector’s governance code.| ## **Additional information (optional)** You may choose to include further statements where relevant about: |Policies and procedures
adopted for the induction
and training of trustees|Para 1.51|The trustees, through their respective
employed roles, are kept up to date with
developments in charity commission and
charity “umbrella organisations” policies
and best practice. All trustees receive a
copy of the trust deed on appointment.| |---|---|---| |The charity’s organisational
structure and any wider
network with which the
charity works|Para 1.51|The Trustees met four times during the
year. Four of the trustees through their paid
employments are involved in wider charity
networks.| |Relationship with any
related parties|Para 1.51|A service level agreement was signed with
Jarrovian Wealth with the conflicted
trustees – Graeme Price and Paul Palmer -
not involved in the final decision making.| |Other||| ## **Reference and Administrative details** |Charity name|Together Charitable Foundation| |---|---| |Other name the charity uses|| |Registered charity number|1189428| |Charity’s principal address|Epworth House, 25 City Road, London, EC1Y 1AA| ## **Names of the charity trustees who manage the charity** |1
2
3
4
5|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year **|**Name of person (or body) entitled**
**to appoint trustee (ifany)**| |---|---|---|---|---| ||Graeme Price|||| ||Caron Bradshaw|||| ||Yogita Patel|||| ||Prof Paul Palmer||Resigned Sep2023|| ||Paul Jackson||Resigned Sep2023|| ## – Corporate trustees names of the directors at the date the report was approved **Director name NONE** Name of trustees holding title to property belonging to the charity |**Trustee name**|**Dates acted if not for whole year **|| |---|---|---| |**N/A**||| |||| |||| |||| |||| |||| ## **Funds held as custodian trustees on behalf of others** Description of the assets None held in this capacity Name and objects of the N/A charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for N/A safe custody and segregation of such assets from the charity’s own assets ## **Additional information (optional)** ## **Names and addresses of advisers (Optional information)** |**Type of**
**adviser**
**Name**
**Address**|**Type of**
**adviser**
**Name**
**Address**|**Type of**
**adviser**
**Name**
**Address**| |---|---|---| |||| |||| |||| |||| |**Name of chief executive or names of senior staff members (Optional information)**||| |||| ## **Exemptions from disclosure** Reason for non-disclosure of key personnel details **N/A** ## **Other optional information** ## **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)**
**Position (eg Secretary,**
**Chair, etc)**
**Date**|C L Bradshaw|| |---|---|---| ||Caron Louise Bradshaw|| ||
Trustee|| |||| |||| |||||||**No(if any)**|**No(if any)**||**CC16a**| |---|---|---|---|---|---|---|---|---|---| ||**Together Charitable Foundation**|||||**1189428**|||| ||**Receipts and payments accounts**||||||||| ||**For the**
**period from**||Period start
date||**To**|Period end
date|||| ||||01/05/2022|||30/04/2023|||| ||||||||||| |**Section A Receipts and payments**|||||||||| ||**Unrestric**
**ted Funds**||**Unrestric**
**ted**
**Designat**
**ed Funds**||**Endowm**
**ent funds**||**Total**
**funds**||**Last**
**year**| ||**to the**
**nearest**
**£**||**to the**
**nearest £**||**to the**
**nearest £**||**to the**
**nearest £**||**to the**
**nearest**
**£**| |**A1 Receipts**|||||||||| |Donations, including
attributable GiftAid|**10,000**||**0**||||**10,000**||**21,257**| |DAF set up and
operatingFees|**856**||**0**||||**856**||**794**| ||||||||||| |Donor advised
donations, including
attributable GiftAid|**0**||**27,988**||||**27,988**||**83,986**| ||||||||||| ||||||||||| ||||||||||| ||||||||||| |**_Sub total_**_(Gross income_
_for AR) _|**10,856**||**27,988**||**0**||**38,844**||**106,037**| ||||||||||| |**A2 Asset and**
**investment sales, (see**
**table). **|||||||||| ||**0**||**0**||**0**||**0**||| ||**0**||**0**||**0**||**0**||**0**| |**_Sub total_**|**0**||**0**||**0**||**0**||**0**| ||||||||||| |**_Total receipts_**|**10,856**||**27,988**||**0**||**38,844**||**106,037**| ||||||||||| |**A3 Payments**|||||||||| |**Grants made**|||||||||| |Pancreatic Cancer|||**20,000**||||**20,000**||| |Ukraine Appeal|||**200**||||**200**||| |YoungMinds Trust|||**200**||||**200**||| |Oracle Cancer Trust|||**200**||||**200**||| ||||**20,600**||||**20,600**||**9,000**| |**Operating and set up**
**costs**|||||||||| |Justgiving|**223**||||||**223**||| |Go Cardless|**683**||||||**683**||| |Enthuse|**216**||||||**216**||| |CRM system|**2,305**||||||**2,305**||| |Document management
system|**428**||||||**428**||| |---|---|---|---|---|---|---|---|---|---| |Domain and webhosting|**295**||||||**295**||| |Website design, set up
and maintenance|**6,180**||||||**6,180**||| |Brochure and associated
photography|**1,105**||||||**1,105**||| ||**11,436**||||||**11,436**||**20,631**| ||||||||||| |DAF set up and
operatingexpenses|||**856**||**0**||**856**||**794**| ||||||||||| |**_Sub total_**|**11,436**||**21,456**||**0**||**32,892**||**30,425**| ||||||||||| |**A4 Asset and**
**investment purchases,**
**(see table)**|||||||||| |**See Table B3**|||||||||| |DAF movements net|||**12,981**||||**12,981**||**67,754**| |**_Sub total_**|**0**||**12,981**||**0**||**12,981**||| |**_Total payments_**|**11,436**||**34,437**||**0**||**45,873**|**0**|**98,179**| ||||||||||| |**_Net of_**
**_receipts/(payments)_**|**-580**|**0**|**-6,449**||**0**||**-7,029**||**7,858**| ||||||||||| |**A5 Transfers between**
**funds**|**0**||**0**||**0**||**0**||**0**| |**A6 Cash funds last year**
**end**|**1,420**||**6,438**||**0**||**7,858**||**0**| |**_Cash funds this year end_**|**840**|**0**|**-11**||**0**||**829**||**7,858**| |**Section B Statement of assets and liabilities at the end of the period**|||||||||| |**Categories**|||||||||| ||||||||||| |**B1 Cash funds**|**Details**||||**Unrestric**
**ted funds**||**Unrestric**
**ted**
**Designat**
**ed Funds**||**Endowm**
**ent**
**funds**| ||||||**to**
**nearest £**||**to**
**nearest £**||**to**
**nearest**
**£**| ||||||||||**0**| ||Metro Bank Community
Account||||**840**||**-11**||**0**| ||||||**0**||**0**||**0**| ||**_Total cash funds_**||||**840**||**-11**||**0**| ||(agree balances with
receipts and payments
account(s))||||OK||OK||OK| ||||**Unrestric**
**ted funds**||**Restricte**
**d funds**||**Endowm**
**ent**
**funds**| |---|---|---|---|---|---|---|---| |**B2 Other monetary**
**assets**|**Details**||**to**
**nearest £**||**to**
**nearest £**||**to**
**nearest**
**£**| ||||**0**||**0**||**0**| ||||**0**||**0**||**0**| ||||**0**||**0**||**0**| ||||**0**||**0**||**0**| ||||**0**||**0**||**0**| ||||**0**||**0**||**0**| ||||||||| ||**Details**||**Fund to**
**which**
**asset**
**belongs **||**Cost**
**(optional**
**)**||**Current**
**value**
**(optiona**
**l)**| |**B3 Investment assets**|**Donor Advised Funds:**||**All**
**Unrestric**
**ted**
**Designat**
**ed**||||| ||Young JSL Russell
Foundation||||**72,346**||**71,879**| ||The Fasnakyle
Foundation||||**4,804**||**4,820**| ||Jarrovian Staff
Foundation||||**3,354**||**3,367**| ||Maghribi Jamaledin
Foundation||||**6,067**||**5,626**| ||Wealth Matters
Charitable Foundation||||**753**||**757**| ||||||||| ||||||**87,323**||**86,449**| ||||||||| ||**Details**||**Fund to**
**which**
**asset**
**belongs **||**Cost**
**(optional**
**)**||**Current**
**value**
**(optiona**
**l)**| |**B4 Assets retained for**
**the charity’s own use**|||||**0**||**0**| ||||||**0**||**0**| ||||||**0**||**0**| ||||||**0**||**0**| ||||||**0**||**0**| ||||||||| ||**Details**||**Fund to**
**which**
**liability**
**relates**||**Amount**
**due**
**(optional**
**)**||**When**
**due**
**(optiona**
**l)**| |**B5 Liabilities**|||||**0**||| ||||||||**0**||| |---|---|---|---|---|---|---|---|---|---| ||||||||**0**||| ||||||||**0**||| ||||||||**0**||| ||||||||||| |Signed by one or two
trustees on behalf of all
the trustees|Signature||||Print Name||||Date of
approval| ||C Bradshaw||||Caron Bradshaw||||26 Feb
2023| ||G Price||||Graeme Price||||**26. Feb**
**2023**| ||||||||||| ||||||||||| **No (if any) Together Charitable Foundation 1189428 Receipts and payments accounts CC16a For the period** Period start date Period end date **To from** 5/1/2022 4/1/2023 ## **Section A Receipts and payments** |**Section A Receipts and payments**|**Section A Receipts and payments**|**Section A Receipts and payments**|||||||| |---|---|---|---|---|---|---|---|---|---| |**to the nearest £**
**A1 Receipts**
Donations, includingattributable GiftAid
**10,000**
DAF set upand operatingFees
**856**
**0**
**10,856**
**0**
**0**
**_Sub total_**
**0**
**_Total receipts_**
**10,856**
**A3 Payments**
**Grants made**
Pancreatic Cancer
Ukraine Appeal
YoungMinds Trust
Oracle Cancer Trust
**Operating and set up costs**
Just giving
**223**
Go Cardless
**683**
Enthuse
**216**
CRM system
**2,305**
Document management system
**428**
Domain and webhosting
**295**
Website design, set up and maintenance
**6,180**
Brochure and associated photography
**1,105**
**11,436**
DAF set up and operating expenses
**_Sub total_**
**11,436**
**See Table B3**
DAF movements net
**_Sub total_**
**0**
**_Total payments_**
**11,436**
**_Net of receipts/(payments)_**
**-580##**
**A5 Transfers between funds**
**0**
**A6 Cash funds last year end**
**1,420**
**_Cash funds this year end_**
**840##**
**Unrestricted**
**Funds**
Donor advised donations, including
attributable GiftAid
**_Sub total_**_(Gross income for AR)_
**A2 Asset and investment sales,**
**(see table).**
**A4 Asset and investment**
**purchases, (see table)**|||**to the nearest £**
**0**
**0**
**27,988**
**27,988**
**0**
**0**
**0**
**27,988**
**20,000**
**200**
**200**
**200**
**20,600**
**856**
**21,456**
**12,981**
**12,981**
**34,437**
**Unrestricted**
**Designated**
**Funds**||**to the nearest £**
**0**
**0**
**0**
**0**
**0**
**0**
**0**
**0**
**0**

**0**
**Endowment**
**funds**||**Total funds**
**to the nearest £**
**10,000**
**856**
**27,988**
**38,844**
**0**
**0**
**0**
**38,844**
**20,000**
**200**
**200**
**200**
**20,600**||**Last year**
**to the nearest £**| ||||||||||**21,257**| ||||||||||**794**| ||||||||||| ||||||||||**83,986**| ||||||||||| ||||||||||| ||||||||||| ||||||||||| ||||||||||**106,037**| ||||||||||| ||||||||||| ||||||||||**0**| ||||||||||**0**| ||||||||||| ||||||||||**106,037**| ||||||||||| ||||||||||| ||||||||||| ||||||||||| ||||||||||| ||||||||||**9,000**| ||||||||||| ||||||||**223**||| ||||||||**683**||| ||||||||**216**||| ||||||||**2,305**||| ||||||||**428**||| ||||||||**295**||| ||||||||**6,180**||| ||||||||**1,105**||| ||||||||**11,436**||**20,631**| ||||||||||| ||||||||**856**||**794**| ||||||||||| ||||||||**32,892**||**30,425**| ||||||||**12,981**
**12,981**||| ||||||||**12,981**||**67,754**| ||||||||**12,981**||| ||||||||**45,873#**|**#**|**98,179**| ||||||||||| ||**-580#**|**#**|**-6,449#**|**#**|**0**||**-7,029#**|**#**|**7,858**| ||||||||||| ||**0**||**0**||**0**||**0**||**0**| ||**1,420**||**6,438**||**0**||**7,858**||**0**| ||**840#**|**#**|**-11#**|**#**|**0#**|**#**|**829#**|**#**|**7,858**| ## **Section B Statement of assets and liabilities at the end of the period** |**Categories**
**B1 Cash funds**
**B2 Other monetary assets**
**B3 Investment assets**
**B5 Liabilities**
**B4 Assets retained for the**
**charity’s own use**||||||| |---|---|---|---|---|---|---| |||||||| ||**Details**|**to nearest £**
**840**
**0**
**840**
OK
**to nearest £**
**0**
**0**
**0**
**0**
**0**
**0**
**Unrestricted**
**funds**
**Unrestricted**
**funds**
**Fund to which**
**asset belongs**||**to nearest £**
**-11**
**0**
**-11**
OK
**to nearest £**
**0**
**0**
**0**
**0**
**0**
**0**
**Cost (optional)**
**Unrestricted**
**Designated**
**Funds**
**Restricted**
**funds**||**to nearest £**
**Endowment**
**funds**| |||||||**0**| ||Metro Bank CommunityAccount|||||**0**| |||||||**0**| |||||||**0**| |||||||OK| |||||||**to nearest £**
**Endowment**
**funds**| |||||||**0**| |||||||**0**| |||||||**0**| |||||||**0**| |||||||**0**| |||||||**0**| |||||||**Current value**
**(optional)**| |||**All Unrestricted**
**Designated**||||| |||||**72,346**||**71,879**| |||||**4,804**||**4,820**| |||||**3,354**||**3,367**| |||||**6,067**||**5,626**| |||||**753**||**757**| |||||||| |||||**87,323**||**86,449**| |||**Fund to which**
**asset belongs**
**Fund to which**
**liability relates**||**Cost (optional)**
**0**
**0**
**0**
**0**
**0**
**0**
**0**
**0**
**0**
**0**
**Amount due**
**(optional)**||**Current value**
**(optional)**| |||||||**0**| |||||||**0**| |||||||**0**| |||||||**0**| |||||||**0**| ||**Details**|||||**When due**
**(optional)**| |||||**0**||| |||||**0**||| |||||**0**||| |||||**0**||| |||||**0**||| Signed by one or two trustees on behalf of all the trustees Date of approval Signature Print Name **Independent examiner's report on the accounts** ## **Section A Independent Examiner’s Report** **Report to the trustees/** Charity Name **members of** Together Charitable Foundation **On accounts for the year** 30th April 2023 **Charity no** 1189428 **ended (if any) Set out on pages** 1-2 (remember to include the page numbers of additional sheets) I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 30/04/2023 - **Responsibilities and** As the charity trustees of the Trust, you are responsible for the preparation **basis of report** of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. ## **Independent examiner's statement** I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect: - accounting records were not kept in accordance with section 130 of the Act or - the accounts do not accord with the accounting records I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached. **Signed: Name: Relevant professional** ACA **qualification(s) or body (if any):** **Name:** Nicola Silverleaf **Date:** 27[th] February 2024 **Address:** 86, High St, Hinxton Saffron Walden, Essex CB10 1QY ## **Section B Disclosure** Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). 1 **October 2018** **IER** **Give here brief details of any items that the examiner wishes to disclose** . 2 **October 2018** **IER**