ANNUAL REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MAY 2023
THE ONE LOVE PROJECT
(Charitable Incorporated Organisation)
CHARITY REGISTRATION No: 1189782
Castle View Accounting Ltd New Barn Mudberry Lane Bosham Chichester West Sussex PO18 8TS
1
THE ONE LOVE PROJECT
(Charitable Incorporated Organisation)
CONTENTS
| Page 3 | Legal and Administrative Information |
|---|---|
| Pages 4 to 6 | Trustees' Report |
| Page 7 | Statement of Financial Activities |
| Page 8 | Balance Sheet |
| Pages 9 to 15 | Notes to the Financial Statements |
| Page 16 | Independent Examiner's Report |
2
THE ONE LOVE PROJECT
(Charitable Incorporated Organisation)
LEGAL AND ADMINISTRATIVE INFORMATION
CHARITY NUMBER
CHARITY NUMBER 1189782 DATE OF REGISTRATION 4th June 2020 START OF FINANCIAL YEAR 1st June 2022 END OF FINANCIAL YEAR 31st May 2023 TRUSTEES AT 31ST MAY 2023 Zoey Smith Sharon Yavuz Hollie Wells Jessica Ellis (Appointed 29th January 2023) Rhiannon Jones (Appointed 27th January 2023) LEGAL STATUS Charitable Incorporated Organisation GOVERNING INSTRUMENT CIO - Foundation Registered 4th June 2020
OBJECTS
To relieve poverty, emotional distress and sickness, in particular but not exclusively, amongst homeless people in Southend-onSea and the surrounding area by the provision of advice, and assistance services, food, clothing and a safe place.
CORRESPONDENCE ADDRESS Hollybrook Carnarvon Road Southend-on-Sea SS2 6LR 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
THE ONE LOVE PROJECT
(Charitable Incorporated Organisation)
TRUSTEES' REPORT FOR THE YEAR ENDED 31ST MAY 2023
Objectives and Activities
The One Love Project is a charity whose purpose is the relief of poverty and the relief of those in need, by reason of youth, age, ill-health, disability and financial hardship, in particular but not exclusively amongst homeless people as well as individuals and families facing food and fuel poverty in Southend On Sea and surrounding areas by the provision of advice, assistance and sign posting services, food, clothing and a safe space.
The One Love Project provides services in the heart of Southend and surrounding areas, offering critical support to an extraordinary number of homeless and vulnerable people as well as those facing poverty within our local community.
The One Love Project provide an evening food provision, twice a week which is a provision for those experiencing homelessness, lonely and vulnerable, whereby we provide a nutritious meal, hot showering facilities, clothing and toiletries. We offer a wrap around service with local services in attendance, such as nurse practitioner, mental health services, dental services, sexual health, hairdresser and the local drug and alcohol services.
As it currently stands, we are supporting in region of 300 guests a week. In March 2023, The One Love Project partnered up with a local service, Aspirations and developed a women’s only soup kitchen, which was an outcome from a strategy developed by the local authority and we created a gendered informed soup kitchen, a first of its kind locally. Since launching, we have numbers grow each week, seeing difference guests week in week out.
We also provide a food bank once a week which is a provision for individuals and families whereby we provide free fresh produce, cupboard fillers, toiletries and cleaning products.
Every week at the food bank we have a Pop Up Kitchen running, which provides hearty meals for the whole family free of charge.
We currently support in the region of 280 families a month through our food bank.
On a Wednesday, we run a regular wellbeing session, with meaningful activities, which is open to all. We are offering sessions such as, art therapy, poetry, CV Writing, workshops around money management, gardening and allotment, yoga as well as reading and games.
We are currently seeing 15 guests each week attend our wellbeing Wednesday project, with numbers growing each week.
A focus during 2022/2023 has been to develop and strengthen partnership work with local services, allowing for a more collaborative approach within the community, key successes in this area have been the collaboration with HARP in delivering outreach services, Southend Adult community college with a cooking initiative, which was funded by the Health Inequalities Fund and has so far seen 16 participants successfully complete the cooking courses and Aspirations Day Programme for delivery of the women’s only provision.
At all services, we provide a wraparound/signposting service, where we welcome local services to attend and engage, such as mental health support, dental services, Nurse Practitioner, sexual health, housing/accommodation & drug and alcohol services.
Our approach is welcoming and friendly, offering a safe, non-judgemental space which is well supported by professional services and volunteers enabling The One Love Project to create a wraparound service.
4
THE ONE LOVE PROJECT
(Charitable Incorporated Organisation)
TRUSTEES' REPORT (Continued) FOR THE YEAR ENDED 31ST MAY 2023
Public Benefit
The Trustees pay due respect to the guidance provided by the Charities Commission when deciding on the activities of the Charity. This is demonstrated by the diverse range of services provided by the charity across a broad demographic whilst maintaining the objectives as detailed by the Charities Commission.
Contribution Made by Volunteers
The One Love Project currently has 110 active volunteers.
Our volunteers contribute and help run our services throughout the week, which varies from back office support, volunteer recruitment, on-site maintenance, donation sorting, food/donation collections, events, cooking and prepping meals and running both the soup kitchen and food bank services.
All volunteers are offered a varied range of appropriate training including mental health first aid, trauma informed approaches, professional boundaries, suicide awareness, drug & alcohol awareness and naloxone.
Working together as a team, to provide the services we do allows for a meaningful contribution towards a better community.
Structure, Governance and Management
The Charity is governed by The Charity Commission for England and Wales and operates as a CIO Foundation Charity.
The Charity has a diverse range of experience within its board of trustees and all appointment are advertised via a wide range of channels including social media and local services, all applications are via a standardised application form and full interview process, the trustees are currently looking to broaden the board and will shortly be looking to recruit a treasurer.
Organisational Structure
The head of operations is responsible for the day to day running of all aspects of the charity and works closely with the chair of trustees.
As the charity has developed and diversified to fill the need within the local community additional time has been spent firming the infrastructure of the charity.
Currently as well as one full time member of staff the charity employs 4 part time roles and will be looking within the next year to recruit 2 additional full-time roles it has identified a requirement for.
The trustees and senior team at the charity have invested in developing a strategy plan for growth and longevity which will be published in the coming months. The head of operations will work closely with the trustees to ensure that this is delivered and to deliver the strategy message to the wider community as well as the volunteer base.
5
THE ONE LOVE PROJECT ICharrtai>le Incorwrgiwl Qrgani$3tsonl TRUSTEES REPORT (Continuodl FOR THE YEAR ENDED 31ST MAY 2023 Tru¥l•p¥' Re¥poniibilitiq I ina9$ Act 2U11 require5 trU5EOes to prepare hnty8 statements r eactr. broncjal yeJr wThi¢Th g • Ifw lair Vydw of Ihe slate ol atfairs ol Ihtr CIO aj of surpus of Ihs CIO lor p.'epor,n9 firk8roI sAerrent$ the . Siiat>kn xcounlry aryj ¢on5L4t4rtty ake198nls av¢ 95timaTg5 a rea¥¥jpr Prtwe firtaThCial stai0mlS on g(xw corurn sA$ ra KULwopnite to wesurne Ihat tre CIO will Ctthe m ex Ste8. T Irusl4ty mspon• for ke•pkg prop•F xccthirwj t8coids. thh disckn• roB)n4blo accuracy any lime IhR finencl FO8rtk)Th olthe. CIO. They are ¥1hsY ST1ryrrtr9 thp dsspts ofltrp. CK) for taklry r8ason8N tew for the prevent aftd de1¢an offraj and ¢Xher Approved bythe Truslees on.... .. Signed onth8lr t*heNby TnJ8tee Prhtod N4m',
THE ONE LOVE PROJECT
(Charitable Incorporated Organisation)
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MAY 2023
| Notes INCOMING RESOURCES Incoming Resources from Generated Funds Donations, Grants & Legacies 3a Charitable Activities 3b Activities for Generating Funds 3c Investment Income 3d Other Incoming Resources 3e TOTAL INCOMING RESOURCES RESOURCES EXPENDED Costs of Generating Funds Cost of Charitable Activities 4a Cost of Generating Funds 4b Governance Costs 4c TOTAL RESOURCES EXPENDED NET INCOMING (OUTGOING) RESOURCES Funds Brought Forward Introduction of Fixed Assets 17 Transfer Between Funds 5 TOTAL FUNDS CARRIED FORWARD |
Unrestricted Restricted TOTAL TOTAL Funds Funds 2022/23 2021/22 £ £ £ £ 41,437 108,264 149,701 177,121 22,321 - 22,321 17,019 29,831 - 29,831 1,643 - - - - 424 - 424 1,370 94,013 108,264 202,277 197,152 94,643 78,497 173,140 170,724 1,132 - 1,132 734 2,022 - 2,022 1,582 97,797 78,497 176,294 173,040 (3,784) 29,767 25,983 24,112 20,101 60,090 80,191 45,079 - - - 11,000 (215) 215 - - 16,102 90,072 106,174 80,191 |
|---|---|
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 9 to 15 form part of these financial statements.
7
THE ONE LOVE PROJECT ICharitsb'.8 InCO)rated Orgarwsationl BALANCE SHEET AS AT 31ST MAY 2023 Tgtl 31-Mar-22 Nol• Fwds Fw¢J5 Jl-May-23 Flx•dAM•i¥ Tangible Asseli Invo$im8ntts Totsi Flxwj As••¢¥ 6,600 Curr•ntA•¥•ts Dbtors & pr8pa5ryYl5 Cash 318ank and In Tolal Curv•Dt AM•ts 12.652 12.6SI SC.072 9Q.072 102.724 1OZ.7Z4 74.466 74,466 ¢r•dltor4.' Amwnts within oMy• 875 NET CURRENT ASSETS 101.774 73,591 TOTAL ASSETS less C%n•fil lth¥l 16.102 90.072 106,174 10,191 Crqdrtor.. Amounts l•llrg In nwe th one io NET ASSETS 10.072 106174 F¥nd8 ol¢h• ¢hwlty Gèneral Funds R8slricled Funds 16,102 80.()72 90.072 Totsl Funds 90.072 Approved by TnJee¥ on... ,)3_E- 9093 .............................. ... . Signed on Iheii behaNby Trustee.. Printed Narne.. ALUZ
THE ONE LOVE PROJECT
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MAY 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 notes. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2015) - (Charities SORP - 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.
9
THE ONE LOVE PROJECT
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MAY 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.
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 Motor Vehicle 20% - Straight Line Basis
2. TANGIBLE FIXED ASSETS
| Cost 01-Jun-22 Additions Net Book Value at 31-May-23 Depreciation 01-Jun-22 Charge Depreciation at 31-May-23 Net Book Value 31-May-23 Net Book Value 31-May-22 |
Motor Fittings & TOTAL Vehicles Equipment 2022/23 £ £ £ 11,000 - 11,000 - - - 11,000 - 11,000 4,400 - 4,400 2,200 - 2,200 6,600 - 6,600 4,400 - 4,400 6,600 - 6,600 |
|---|---|
The annual commitments under non-cancelling operating leases and capital commitments are as follows:
31st May 2023 : None
31st May 2022 : None
10
THE ONE LOVE PROJECT
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MAY 2023
3. INCOMING RESOURCES
| Note a) Donations, Grants & Legacies Gifts & Donations 5 Grants Received 5 b) Charitable Activities Adventure Island c) Activities for Generating Funds Fundraising Income Mini Market d) Investment Income Interest e) Other Incoming Resources Sundry Income |
Unrestricted Restricted TOTAL TOTAL Funds Funds 2022/23 2021/22 £ £ £ £ 41,437 2,313 43,750 136,740 - 105,951 105,951 40,382 41,437 108,264 149,701 177,121 22,321 - 22,321 17,019 22,321 - 22,321 17,019 16,827 - 16,827 1,643 13,003 - 13,003 - 29,831 - 29,831 1,643 - - - - - - - - 424 - 424 1,370 424 - 424 1,370 |
|---|---|
11
THE ONE LOVE PROJECT
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MAY 2023
4. RESOURCES EXPENDED
| Note a) Cost of Charitable Activities Adventure Island 5 Advertising & Publicity 5 Bank Charges Depreciation Expense Food Bank 5 Gifts & Donations Insurance Costs Licenses & Subscriptions Motor Vehicle Costs Outreach Costs Pop-Up Kitchen Costs Printing, Postage & Stationery Referral Costs 5 Repairs & Maintenance Security Costs Soup Kitchen Costs 5 Staff Costs 5 & 12 Sundry Expenses Telephone Costs Training Costs Travel & Hospitality b) Cost of Generating Fund Fundraising Costs ` c) Governance Costs Independent Examiners Fees 9 Legal & Professional Fees |
Unrestricted Restricted TOTAL TOTAL Funds Funds 2022/23 2021/22 £ £ £ £ 20,462 963 21,425 22,304 2,275 3,216 5,491 1,201 169 - 169 208 2,200 - 2,200 4,400 12,565 998 13,563 12,760 - - - 400 1,476 - 1,476 2,996 1,899 - 1,899 1,929 486 - 486 2,601 2 - 2 733 - - - 2,138 889 - 889 411 4,453 10,821 15,274 13,919 3,140 - 3,140 5,053 7,935 - 7,935 4,004 6,364 6,866 13,230 17,965 23,375 55,633 79,008 70,991 2,911 - 2,911 1,896 1,618 - 1,618 1,331 2,424 - 2,424 2,288 - - - 1,193 94,643 78,497 173,140 170,724 1,132 - 1,132 734 1,132 - 1,132 734 950 - 950 875 1,072 - 1,072 707 2,022 - 2,022 1,582 |
|---|---|
12
THE ONE LOVE PROJECT
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MAY 2023
5. RESTRICTED FUNDS
CURRENT FINANCIAL PERIOD
| SEF Fund Kitchen Revamp Fund Moving Fund Staff Cost Fund Defib/Fridge Fund Michael Barnard Fund Staff Fund - Admin/Bookkeeping NHS Fund Aldi School Lunches Winter Fund Coronation Fund Staff Fund - Kitchen Water Appeal Fund Sleeping Bag Appeal Fund |
Balance Balance 01-Jun-22 Income Expenditure Transfers 31-May-23 £ £ £ £ £ 2,395 11,500 10,821 - 3,074 4,022 630 3,316 - 1,336 30,573 31,380 3,216 2,100 60,837 21,000 19,000 40,000 - - 2,100 - - (2,100) - - 6,600 6,050 - 550 - 8,751 8,751 - - - 22,720 3,550 - 19,170 - 1,000 80 - 920 - 300 300 - - - 5,000 832 - 4,168 - 1,098 1,081 - 17 - 285 500 215 - 60,090 108,264 78,497 215 90,072 |
|---|---|
PREVIOUS FINANCIAL PERIOD
| SEF Fund Kitchen Revamp Fund Moving Fund Staff Cost Fund Defib/Fridge Fund |
Balance Balance 01-Apr-21 Income Expenditure Transfers 31-May-22 £ £ £ £ £ - 15,000 12,605 - 2,395 - 5,000 978 - 4,022 - 30,573 - - 30,573 - 21,000 - - 21,000 - 2,100 - - 2,100 - 73,673 13,583 - 60,090 |
|---|---|
The restricted funds held are wholly represented by the CIO's cash reserves and are to be expended as specified above.
13
THE ONE LOVE PROJECT
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MAY 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-May-23 31-May-22 £ £ £ £ 12,652 90,072 102,724 74,466 12,652 90,072 102,724 74,466 Unrestricted Restricted Total Total Fund Fund 31-May-23 31-May-22 £ £ £ £ - - - - - - - - |
|---|---|
9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Independent Examiners Fees | Unrestricted Restricted Total Total Fund Fund 31-May-23 31-May-22 £ £ £ £ 950 - 950 875 950 - 950 875 |
|---|---|
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-May-23 31-May-22 £ £ £ £ 4,400 - 4,400 6,600 11,702 90,072 101,774 73,591 - - - - 16,102 90,072 106,174 80,191 |
|---|---|
14
THE ONE LOVE PROJECT
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MAY 2023
12. STAFF COSTS AND NUMBERS
| TOTAL 2022/23 £ Gross Wages, Salaries & Fees 73,986 Employer's National Insurance Costs 5,022 Pension Contributions - 79,008 Employees who were engaged in each of the following activities: TOTAL 2022/23 Charitable Activities 4 |
TOTAL 2021/22 £ 65,041 5,950 - 70,991 TOTAL 2021/22 3 |
|---|---|
The Charity operates a PAYE scheme to pay all members of employed staff. The Charity also engages with staff on a Selfemployed basis and is therefore not liable to Income Tax and National Insurance Costs for Self-employed members of staff and no employees received emoluments in excess of £60,000 (2021/22:None).
13. TRUSTEES AND OTHER RELATED PARTIES
During the financial period Trustee Zoey Smith received £6,150 in staff costs and £304 in expenses in her capacity as Communication and Sponsorship Development Manager for The One Love Project in furthering the Charity's objects.
No other payments were made to trustees or any persons connected with them during this financial period. No other material transaction took place between the organisation and a trustee or any person connected with them.
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
17. INTRODUCTION OF FIXED ASSETS
The One Love Project acquired a fixed tangible asset in the form of a Motor Vehicle which has been introduced in to the accounts at cost value and appropriate depreciation has been charged to reflect a true and fair value of the Charity's closing financial position as at the 31st May 2022.
15
THE ONE LOVE PROJECT (Charrtable Incorporated Organimtionl INDEpeNDENT EXAMINER'S REPORT QN TME AGGQUNT5 Report to ihe trustassl mèmter5 Qt The Ore Love Proect on Ihe thè yaar andad 31st May 2023 set out on Pages 7 to la. Re8pectlv& r88ponslbllitlos 01tru#• •KI •MIner The charit15 trustees are responsltle for Ihe preparatic of Ihe )unts. The eharitv's trustees consider ihai an audit Is not roquirod for this yeqr undef 8ectK)n 144 of the Ch8rities Acl 2011 (the Charities Actl and that Jn ind¢p¢ndent examination is 11 Is rny responjlbllity to.. •X4M1 th• •¢counts undw MciKsn 145 ofth• Charitws A¢L fO11¢)w thg pr¢(lu[e$ laid ¢Y in the r¢I)S gNqn by the Charty Co188n lund8r Section stat• wh•th•r p)rti¢ular matter6 hwo rn0 to my attontityi 84811 ol lnd+nd•nt examln•es •t•t•m•nt My exarnlnaiion w88 carrte(J oui In ac£ordae wrfTh general I18Cy gNen by Ihe Chanty Commission. Aft txaminth'on IrKludes a revlew of tho a¢W1nJ retords kepl by the charity and a Crynparls ol lh¥ acGWlitb yi¥wiil¥d witli tIIub¥ reeord$. It also includ¢$ con$Klgfation ol any unusual itemB or disclosur94 in Iho a¢o)unts, and akIng oxplan8tion$ from thè trustees conMIng any sh rnatte The prrLedures undertaken do not ¢YovKle all the eviderth that woukj be required in an audit. and consgqu8nty no 0Onw)n is giv7 ab Iv Ilw duxuriib pf¥swbl a 'tsue aTrJ falr, view and the repon 16 limit•d to tho•4 MItt t +Xrt in th• 6tat•ment beknw. Ind•p•nd•nt •x•mln•rf• •t•t•m•nt In ¢onn¢tion with my o¥aniiiialiuii, IM) fTwllur lo my ¥ltenllon'. whKh 91 m0 r•a6onable ¢au6e to beliowo that in ony matoritil m¢po¢1 tho roquYomontrL' lo keep Xcfyjnting f5 in xccKthnce ith seclM)n 130 ofthè Chariti8s Ar.I,' and Iv yi¥y41¥ 41Ul11> wliidi (1 ffilll Ilw dLxJJuniiThJ rrS and wnply th the xo)uniing fgqulrgmenis of th• Charib¢¢ A¢1 Iwv¥ livi Iii¥L ur to whh, in my 0h, att8ntk)n shOd dr*n in (Jrdw In AMhlA A thxl8r8tgnLllry of th• Ku18 lo reached. K. Collaku MAAT r.H$119 ArAxiiJnlino I trt New 8arn Mudbcfry La RnAhAm ChSches¢er West SLWèX POI8 8TS Dat. 11th Sgptgrnbgr 2023