## **ANNUAL REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023** ## **WALTHAM FOREST MIGRANT ACTION** (Charitable Incorporated Organisation) **CHARITY REGISTRATION No: 1189600** Castle View Accounting Ltd New Barn Mudberry Lane Bosham Chichester West Sussex PO18 8TS ## **WALTHAM FOREST MIGRANT ACTION** (Charitable Incorporated Organisation) ## **CONTENTS** |Page 3|Legal & Administrative Information| |---|---| |Pages 4 to 5|Trustees' Report| |Page 6|Statement of Financial Activities| |Page 7|Balance Sheet| |Pages 8 to 13|Notes to the Financial Statements| |Page 14|Independent Examiner's Report| 2 ## **WALTHAM FOREST MIGRANT ACTION** (Charitable Incorporated Organisation) ## **LEGAL AND ADMINISTRATIVE INFORMATION** **CHARITY NUMBER** 1189600 **WORKING NAMES** Waltham Forest Migrant Action WFMA **DATE OF REGISTRATION** 21st May 2020 **START OF FINANCIAL YEAR** 1st April 2022 **END OF FINANCIAL YEAR** 31st March 2023 **TRUSTEES AT 31ST MARCH 2023** Sophie Powell Luke Rooney Creina Lilburne MA Clive Bower Dr Helen Taylor Dr Jean King MBE Norman Minter Inbar Tamari Tahreem Noor (Appointed 15th January 2023) **LEGAL STATUS** Charitable Incorporated Organisation **GOVERNING INSTRUMENT** CIO - Association Registered 21st May 2020 as Amended on 17th November 2022. ## **OBJECTS** **1** ) The relief or prevention of poverty and the preservation and protection of health amongst migrants, refugees and asylum seekers and their dependants who reside in the London Borough of Waltham Forest. **2** ) To advance the education and training of migrants, refugees and asylum seekers and their dependants who reside in the London Borough of Waltham Forest and are in need thereof so as to assist them to adapt within a new community. **CORRESPONDENCE ADDRESS** 41 Millfield Avenue London E17 5HH **PRIMARY BANKERS** Barclay Bank Plc. 1 Churchill Place London E14 5HP **INDEPENDENT EXAMINERS** Castle View Accounting Ltd New Barn Mudberry Lane Bosham Chichester West Sussex PO18 8TS 3 ## **WALTHAM FOREST MIGRANT ACTION** (Charitable Incorporated Organisation) ## **TRUSTEES' REPORT** ## **FOR THE YEAR ENDED 31ST MARCH 2023** ## **Aims and Purpose** The aim of Waltham Forest Migrant Action (WFMA) is to champion and campaign for the rights of asylum seekers, refugees and migrants and to provide support for them through running a drop in Support Centre where we provide a place for socialising, together with free professional immigration and welfare advice and casework, as well as helping with form filling, understanding official letters and bills, and signposting to health and education services. In this way we meet the objects of the charity. Although we mainly serve the population of Waltham Forest, we do not limit our service to this area and, if we have the capacity, will help those who may come from further afield in London. ## **Governance** WFMA was founded in 2013 and was previously known as Walthamstow Migrant Action Group. It was run as an unincorporated small charity. The name was changed 2 years ago and the constitution revised to strengthen the governance of the group and to become registered with the Charity Commission as a Charitable Incorporated Organisation. We applied for registration and received this in May 2020. Three trustees (Clive Bower, Jean King and Helen Taylor) resigned at the AGM in November 2022 as required by our constitution and were re-elected at the same meeting. An additional trustee, Tahreem Noor, was appointed by the trustees on 15 January 2023. The business of the charity was conducted by the trustees at 6 formal meetings during the year and at the AGM in September 2023. ## **Membership** Our membership at the end of the year stood at 47 members. ## **Volunteers** Although encouraged to become so, not all our volunteers are members. Nevertheless, they form a vital and much appreciated part of our operation. Most help to run our drop in centre, but some also help with events and fund raising and campaigning. ## **Funding** Our main sources of funds this year has been through grants. For Immigration advice and casework we have received £9,129 from the National Lottery Awards for All scheme. We also received £765 from Waltham Forest Council towards running expenses. Finally, we received £17,165 from Trust for London, further tranches of a £35,000 grant over 3 years to fund a part time Support Centre Manager. All the above are restricted grants and are shown as such in the accounts. We also received an unrestricted £5,000 grant from the Lush Foundation and £7,500 from a foundation which requested anonymity as an unrestricted grant towards our operation. Membership fees amounted to £984 and donations were £1,043. We also raised £1,774 through events we organised. ## **Government Grants** The only grant funding from public funds we have had has been the Waltham Forest Council grant of £765. ## **Reserves** We do not have a formal policy on reserves, but currently aim to maintain sufficient capital to keep the Support Centre operating for 6 months without income. 4 WALTrIAM FOREST MIGIIANT ACTIQN {chartsb￿ Incrypuat& OTgaTh5atiwl TRUSTEES. REPORT Ici¥rtlnu•dl FOR THE YEAR ENDED 31ST IJARCH 2023 We currenuy irKrrn ￿¢￿rts a swvje bank 8t¢￿￿￿ 8t 8ardays Banl We atso hav• ty¥•fjurer r¥wxts qrtuatui w¥J L*i £ILMJ LD trUSttYb6 ai ¥•LlI uf I*￿ fo*m tnjstee meeliThJ$. iknrthln re4mbJvMmvrt cleXWn￿. W# hLAQ 4 ¥vcgkly dr(p ￿ ¥¥wt Corth •1 I￿j B•F4s•L Chwth I1￿ try¥nL af? W¥1￿71 them 10 • &xal irnmiy•th hy Ixm thic*. Ily need Ily 10 Ramfel ¥Ath ¢xg•ni8th wo *n SLAfor knmigr*Don Serwcwto 015C Just under Iftffl Afr*a. 15% rrtsm Europ& io% th• woD•an. Wtr•i South r¢• w8iv¢rn. Wo h¥¥e the resourc• lo do rnuch *rffk dumg th8 yow, trArt hMI r•58d $56UO5 th our Wl MPS the Waltharn F¢r￿ rt has b¢•n ffj the hler•¢l k¢al ryyants. Nrdabty we swpcAteLI Ih• Iigmiry up of the Hall in sUpF￿rt of I6￿uM 588korsaTrJ wry￿￿g the how10 b0516uFpJI uk￿￿n réfug￿. In wrrwn*ry. w• rty•rd th• y••r ts0￿ ¥x¢•￿ th￿ w• m•t Gl•rrtatrA• ai fvl TruJt•M_'.R••Jon•lblMtI ChariDe¥ A¢1 2011 r¢quY￿ Iho to rrywe trAro•l for each finandBI J•#r gfv• • •nd f•lr ol Ihe 51Jte c4 •ffwrn ofts CIO •NJ LI I￿ crfthe fry th•t F¢rftyJ. tPK4e fir¥wal w0￿me￿I the truiieBs *r• r•q￿￿ Io.. . Make ￿dgements •thmat88thBt we *d yudwrt . pre￿re f￿.41 siaiernents on b•tys ￿8$1 tr•Frywl•te lo tw•wm¢ th•t the ao *ill The trtmlees 8re kocwg wcwer 8Kwnling sJKkne *i¢h WBtTht4e 8t •ny IhB flnancLg1 r￿1￿)n ofthe C￿. TW are al￿ resprt4e $￿e9[￿￿￿10 asaets Lrfthe Ck) h8nce for laking reasonawe ¥l¥w f¢¥ tlie preVeiits￿ and de1￿kn ar￿ ￿e9￿￿r￿35. i L TlIL.Y......ZD..2..3........ ............................... ............... ........ . &'gn8d on IhdrithalbyTnth....... ## **WALTHAM FOREST MIGRANT ACTION** (Charitable Incorporated Organisation) ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2023** |**Notes**
**INCOMING RESOURCES**
**Incoming Resources from Generated Funds**
Donations, Grants & Legacies
**3a**
Charitable Activities
**3b**
Activities for Generating Funds
**3c**
**TOTAL INCOMING RESOURCES**
**RESOURCES EXPENDED**
**Costs of Generating Funds**
Cost of Charitable Activities
**4a**
Governance Costs
**4b**
**TOTAL RESOURCES EXPENDED**
**NET INCOMING (OUTGOING) RESOURCES**
Funds Brought Forward
**TOTAL FUNDS CARRIED FORWARD**|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**2022/23**
**2021/22**
£
£
£
£
13,543
27,059
40,602
29,734
2,424
-
2,424
2,522
984
-
984
556
**16,951**
**27,059**
**44,010**
**32,812**
3,873
20,965
24,837
26,406
600
-
600
575
**4,473**
**20,965**
**25,437**
**26,981**
**12,478**
**6,094**
**18,572**
**5,831**
6,593
10,244
16,837
11,006
**19,071**
**16,338**
**35,409**
**16,837**| |---|---| Movements on all reserves and all recognised gains and losses are shown above. All of the organisation's operations are classed as continuing. The notes on pages 8 to 13 form part of these financial statements. 6 bYALTrIAM FQReST MIfjRANT AGTION {Charrt￿￿ lnctrsMnl￿ 0rgarisatK￿j BALANCE SHEET ASAT 31ST MARCH 2023 Totsl J1.Mar.2J Tot•1 3141•r-22 Fund$ A55e¢S Investmert• Total Flx•d AM•l• Curr•nt AsMt• DebtOTS & Prepa￿entI Cash at 8*k and M H*nd 19.671 11671 16.338 16.331 36,009 36,009 17.41 17 12 Crndltor& AmtyJntsl•*'ng > 575 NET CURAENT ASSETS 19.071 1&33B 35,409 16,837 TOTAL ASSETS current 19.071 1(JJ• JS.409 40 om y••r NeT AS8ET8 19.071 16,338 3440 G•ror* FundB ReitriGt•d Fun 19,071 19,U11 11,338 ¥.>yJ 10.244 1fj,338 Fund• 11,071 16.338 3&409 16,837 i !_ rvi:.y.. .Zu.z.3............................................................................. thelr behaKbyTrwte•......... .. PrtntVA1 N￿0.. ## **WALTHAM FOREST MIGRANT ACTION** (Charitable Incorporated Organisation) ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023** ## **1. ACCOUNTING POLICIES** ## **Basis of Preparation & Assessment of Going Concern** ## **Basis of Preparation** The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (SORP 2015) (Second Edition, effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and the Charities Act 2011 The Charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost unless otherwise stated in the relevant accounting policy notes. ## **Assessment of Going Concern** Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity’s ability to continue as a going concern. ## **Incoming Resources** ## _**Recognition of Incoming Resources**_ These are included in the Statement of Financial Activities (SOFA) when: ▪ the charity becomes entitled to the resources; ▪ the trustees are virtually certain they will receive the resources; and ▪ the monetary value can be measured with sufficient reliability ## _**Incoming Resources with Related Expenditure**_ Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resource and related expenditure are reported gross in the SOFA. ## _**Grants and Donations**_ Grants and Donations are only included in the SOFA when the charity has unconditional entitlement to the resources. ## _**Tax Reclaims on Donations and Gifts**_ Incoming resources from tax reclaims are included in the SOFA at the same time as the gift to which they relate. ## _**Contractual Income and Performance Related Grants**_ This is only included in the SOFA once the related goods or services have been delivered. ## _**Gifts in Kind**_ Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as incoming resources when receivable. ## _**Donated Services and Facilities**_ These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received. ## _**Volunteer Help**_ The value of any voluntary help received is not included in the accounts. ## _**Investment Income**_ This is included in the accounts when receivable. ## _**Investment Gains and Losses**_ This included any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. 8 ## **WALTHAM FOREST MIGRANT ACTION** (Charitable Incorporated Organisation) ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2023** ## **1. ACCOUNTING POLICIES (continued)** ## **Expenditure and Liabilities** ## _**Liability Recognition**_ Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources. ## _**Governance Costs**_ Include costs of the preparation and examination of statutory accounts, the costs of the trustees meetings and cost of any legal advice to trustees on governance or constitutional matters. ## _**Grants with Performance Conditions**_ Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SOFA once the recipient of the grant has provided the specified service or output. ## _**Grants Payable without Performance Conditions**_ These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to a grant which remain in control of the charity. ## _**Investments**_ Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at trustees' best estimate of market value. ## _**Unrestricted Funds**_ These funds can be used for the general objectives of the charity as set out in the trustees report. The movements of the unrestricted funds are given in the Statement of Financial Activities. ## _**Restricted Funds**_ These funds are where the donor has specified a purpose for the donation made. These restrictions often arise as a result of appeals for special offerings for specific purposes. ## _**Designated Funds**_ These funds are funds set aside by the trustees out of unrestricted general funds for particular purposes or projects. ## _**Fixed Assets**_ Fixed Assets are capitalised if they can be used for more than one year and cost at least £1,500. They are valued at cost or, if gifted, at the value to the charity on receipt. ## _**Depreciation Expense**_ Depreciation is calculated at a rate to write off the cost of tangible fixed assets over their estimated useful lives. The rates applied are as follows: Fixtures, Fittings and Equipment 25% - Straight Line Basis ## **2. TANGIBLE FIXED ASSETS** The CIO held no fixed assets during this or the previous financial period. The annual commitments under non-cancelling operating leases and capital commitments are as follows: 31st March 2023: None 31st March 2022: None 9 ## **WALTHAM FOREST MIGRANT ACTION** (Charitable Incorporated Organisation) ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2023** ## **3. INCOMING RESOURCES** |**a) Donations, Grants & Legacies**
Gifts & Donations
Grants Received
**b) Charitable Activities**
Activities & Events
Immigration Casework
Mutual Aid Group
**c) Activities for Generating Funds**
Membership Income|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**2022/23**
**2021/22**
£
£
£
£
1,043
-
1,043
4,052
12,500
27,059
39,559
25,683
**13,543**
**27,059**
**40,602**
**29,734**
1,774
-
1,774
2,197
650
-
650
325
-
-
-
-
**2,424**
**-**
**2,424**
**2,522**
984
-
984
556
**984**
**-**
**984**
**556**| |---|---| ## **4. RESOURCES EXPENDED** |**a) Cost of Charitable Activities**
Administrative Expenses
Hardship Grants
Immigration Casework
Immigration Welfare Services
Insurance Costs
License & Subscriptions
Premises Hire
Staff Costs
**12**
`
**b) Governance Costs**
Independent Examiners Fees
**9**|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**2022/23**
**2021/22**
£
£
£
£
-
1,492
1,492
1,175
-
40
40
100
-
-
-
13,658
3,783
9,129
12,912
6,529
-
155
155
155
90
840
930
-
-
1,600
1,600
1,200
-
7,709
7,709
3,589
**3,873**
**20,965**
**24,837**
**26,406**
600
-
600
575
**600**
**-**
**600**
**575**| |---|---| 10 ## **WALTHAM FOREST MIGRANT ACTION** (Charitable Incorporated Organisation) ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2023** ## **5. RESTRICTED FUNDS** ## **CURRENT FINANCIAL YEAR** |Awards for All Fund
Support Centre Manager Fund
Community Award Fund
Council Grant
Immigration Case Worker Fund
Mutual Aid Group
Servas Hardship Fund|**Balance**
**Balance**
**01-Apr-22**
Income
Expenditure
Transfers
**31-Mar-23**
£
£
£
£
£
4,702
9,129
11,611
-
2,220
2,076
17,165
7,709
-
11,532
2,500
765
1,605
-
1,660
760
-
-
-
760
2
-
-
-
2
4
-
-
-
4
200
-
40
-
160
**10,244**
**27,059**
**20,965**
**-**
**16,338**| |---|---| ## **PREVIOUS FINANCIAL YEAR** |Awards for All Fund
Support Centre Manager Fund
Community Award Fund
Council Grant
Immigration Case Worker Fund
Mutual Aid Group
Servas Hardship Fund|**Balance**
**Balance**
**01-Apr-21**
Income
Expenditure
Transfers
**31-Mar-22**
£
£
£
£
£
-
9,581
4,879
-
4,702
-
5,665
3,589
-
2,076
-
3,237
737
-
2,500
760
-
-
-
760
3,501
5,700
9,199
-
2
4
-
-
-
4
300
-
100
-
200
**4,565**
**24,183**
**18,503**
**-**
**10,244**| |---|---| The restricted funds held are wholly represented by the CIO's cash reserves and are to be expended as specified above. 11 ## **WALTHAM FOREST MIGRANT ACTION** (Charitable Incorporated Organisation) ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2023** ## **6. INVESTMENTS** The CIO held no fixed assets investments during this or the previous financial period. ## **7. CASH AT BANK AND IN HAND** |Cash at Bank & in Hand
**8. DEBTORS AND PREPAYMENTS**
Sundry Debtors|Unrestricted
Restricted
**Total**
**Total**
Fund
Fund
**31-Mar-23**
**31-Mar-22**
£
£
**£**
**£**
19,671
16,338
36,009
17,412
**19,671**
**16,338**
**36,009**
**17,412**
Unrestricted
Restricted
**Total**
**Total**
Fund
Fund
**31-Mar-23**
**31-Mar-22**
£
£
**£**
**£**
-
-
-
-
**-**
**-**
**-**
**-**| |---|---| ## **9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** |Independent Examiners Fees|Unrestricted
Restricted
**Total**
**Total**
Fund
Fund
**31-Mar-23**
**31-Mar-22**
£
£
**£**
**£**
600
-
600
575
**600**
**-**
**600**
**575**| |---|---| ## **10. CREDITORS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR** The CIO held no long term liabilities during this or the previous financial period. ## **11. NET ASSETS BETWEEN FUNDS** |Fixed Asset Investments
Net Current Assets
Long Term Liabilities|Unrestricted
Restricted
**Total**
**Total**
Funds
Funds
**31-Mar-23**
**31-Mar-22**
£
£
£
£
-
-
-
-
19,071
16,338
35,409
16,837
-
-
-
-
**19,071**
**16,338**
**35,409**
**16,837**| |---|---| 12 ## **WALTHAM FOREST MIGRANT ACTION** (Charitable Incorporated Organisation) ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2023** ## **12. STAFF COSTS AND NUMBERS** |**TOTAL**
**2022/23**
£
Gross Wages, Salaries & Fees
7,709
Employer's National Insurance Costs
-
Pension Contributions
-
**7,709**
Employees who were engaged in each of the following activities:
**TOTAL**
**2022/23**
Charitable Activities
1|**TOTAL**
**2021/22**
£
3,589
-
-
**3,589**
**TOTAL**
**2021/22**
1| |---|---| The Charity operates a PAYE scheme to pay all members of employed staff and no employees received emoluments in excess of £60,000 (2021/22:None). ## **13. TRUSTEES AND OTHER RELATED PARTIES** No payments were made to trustees or any persons connected with them during this financial period. No material transaction took place between the organisation and a trustee or any person connected with them (2021/22:None). ## **14. RISK ASSESSMENT** The Trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The Trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks. ## **15. RESERVES POLICY** The Trustees have considered the level of reserves they wish to retain, appropriate to the CIO's needs. This is based on the CIO's size and the level of financial commitments held. The Trustees aim to ensure the CIO will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The Trustees will endeavour not to set aside funds unnecessarily. ## **16. PUBLIC BENEFIT** The CIO acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the CIO has achieved this are provided in the Trustees report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the CIO should undertake. 13 WALTHAM FOREST MIGRANT ACTION (Charitable Intorrx)r&ted Or9anisationl INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS Rewrt to the tnjsteesl meml￿$ ol WAltham Forest M*3rant Ackn rffj ts ￿￿nIS for the year 31st March 2023 set oui on pa995 6 to 13. R•spoctlv• rosp￿SIbIlItIeS of tru•tW• ¥KI •x•mlTh•r The charity'5 trust88s ar8 responwble for the preparatw)n ￿ Ihe acc(yJnt5. Thg charity's Irusiee5 c>)nsider that an audit is not required lor Ihis yèar Ltndsr sèttK)n 144 01 the chorit￿ kn 2011 Ithe Charilies Aeii and that an IndePe￿t examination is needed. It Is my re6p￿sibil￿ lo.. 8xarnine the a¢￿Unts under seclion 145 of Ihe Charifiè5 Act. follow thg proce(lures Lgh1 in the general Diredhy* ulven by the Charity (under sectlon 14Sl5llbl af th¢ ChttrilioJ Act. ond state whethef partiCU￿r matters have c¢yne lo my attent* Ba￿* of Ind•p•nd•nt •x•mln•rf• •t•t•m•nt My gxgminotw was carried In Kcffljanco with gon8ral by Ihe Chafity Commlsslon. An examlnatkjn ncludes a revS8w ol tho acctyJni*ng record5 k8Pt by tharfty aThY a comparlson ￿ the accounis pl•gent￿ wllh Iho$a r8cord5. It also include$ consKleratw ol any unusual i16ms or discbsures in lh8 accounts, and seeking exp*8nation$ from the trustees concerning 8ny Juch matter5. The prowlur06 underlaken ¢Jo not sYovhl• all •vidènco that would bè required in 8n 8udit. and c¢)nsequenlty no o￿n￿¥1 51 glvon as to w￿lhoT the accounts • 'ln* •n(I f•ir' vl•w and th• r•port 16 Ilmitad ta It+o8o mattors a•t out ¥tst•wt b•bw. Ind•p•nd•nt •x•mln•rf• rt•t•m•nt In connectlon vlth my ex8mSn8lbn. m•tter has comè to my oit¢nlkJn'. whlch glves mè raatonable cause to tdievè that in any m8terig1 r•sp¢¢t. th• rtquir•mènts.' 10 ke•p acc￿nti￿j re￿rdS in a¢cord8rKe vthh seclN)n 130 of th• Chaiili•s Act.. and to prepare accounts which accord wth the xcLMJntKvJ r8cwds and et¥n￿Y Ae¢¢)uniing r8quiièmtnt$ of th• ChAr¥ti98 Act h8ve not been met.. or io whlch, In my oplnion. attantiu) thwkl bo (trw*m in ordw to en81)le a underslaThJirvJ of the accounts to be reached. K. Collaku MAAT cast￿ View Accounting Ltd New Barn Mu¢Yberry La 8o$ham Chichester West Sussex P018 8TS D¥t8'. 2 nd DecembBr 2023 14