ANNUAL REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST JULY 2022
THE SKYE HIGH FOUNDATION LTD
REGISTERED CHARITY No. 1190970 REGISTERED COMPANY No: 12112822
Castle View Accounting Ltd New Barn Mudberry Lane Bosham Chichester West Sussex PO18 8TS
1
THE SKYE HIGH FOUNDATION LTD (A COMPANY LIMITED BY GUARANTEE)
| CONTENTS | |
|---|---|
| Page 3 | Legal and Administrative Information |
| Page 4 to 6 | Report of the Directors' |
| Page 7 | Statement of Financial Activities |
| Page 8 | Balance Sheet |
| Pages 9 to 14 | Notes to the Financial Statements |
| Page 15 | Independent Examiner's Report |
2
THE SKYE HIGH FOUNDATION LTD
(A COMPANY LIMITED BY GUARANTEE)
LEGAL AND ADMINISTRATIVE INFORMATION
CHARITY NUMBER
CHARITY NUMBER 1190970 COMPANY REGISTRATION NUMBER 12112822 DATE OF INCORPORATION 19th July 2019 START OF FINANCIAL YEAR 1st August 2021 END OF FINANCIAL YEAR 31st July 2022 DIRECTORS AT 31ST JULY 2022 Emily Cann Lewis Cann Emily Lewis Heather O'Sullivan Jonathan Bath (Appointed 5th July 2022) Katie Crossley (Resigned 4th July 2022)
GOVERNING DOCUMENT
Memorandum and Articles of Association Incorporated 19th July 2019.
OBJECTS
The Charity objects are the relief of those in need, by reason of youth, age, ill-health, disability, financial hardship or other disadvantage, particularly, but not exclusively, parents who are bereaved due to multiple birth child loss, by the provision of butterfly memory packs, grants, education on bereavement, advice and signposting, raising awareness on multiple birth child loss.
CORRESPONDENT ADDRESS
PRIMARY BANKERS
35 Percy Street London W1T 2DQ Cash Plus Bank 6th Floor One London Wall London EC2Y 5EB
INDEPENDENT EXAMINERS
Castle View Accounting Ltd New Barn Mudberry Lane Bosham Chichester West Sussex PO18 8TS
3
THE SKYE HIGH FOUNDATION LTD
(A COMPANY LIMITED BY GUARANTEE)
REPORT OF THE DIRECTORS' FOR THE YEAR ENDED 31ST JULY 2022
Overview
This year has been an incredible year for the charity, the best so far. The main focus this year was to continue to get our butterfly packs into as many hospitals as possible and to build the knowledge of the charity.
For this year our trustees remained the same for the majority of the year, Emily Cann, Lewis Cann, Emily Lewis, Katie Sweeney and Heather O’Sullivan. On the 4th July 2021 Katie Sweeney resigned as a trustee and Jonathan Bath took her place. We meet virtually once a quarter to review the progress of the charity and to discuss the plans for the rest of the year. We discuss fundraising ideas, costs of packs and other general charity updates.
Fundraising
As our charity has very small overheads, we are fortunate that the large majority of our expenditure goes to creating and posting out our butterfly packs. Fundraising is vital to allow this to continue. We hosted a few events in 2021 and 2022.
-
Two charity abseil days, raising almost £14,000.
-
We had 5 places in the London Landmarks Half Marathon in April 2022. This raised over £4000
Donations and Legacies
We also expected to raise some funds from donations from families who have received our packs although this makes up a very small amount of the expected income. During this time frame we had funds raised by Davey-Leigh Wookey in memory of Tommy. They raised £75. Lesley O’Sullivan raised £325 from her Christmas Lychett Lights in memory of Harry O’Sullivan. We also received small donations directly from families.
Overview of planned fundraising and events
The charity abseil days were fantastic events with almost 27 participants. This took place at the Spinnaker Tower in Portsmouth, all of the people involved did a fantastic job to help us fundraise and an even better job braving 100 meter abseil! This was a relatively easy event to organise and a really fun day for all involved. The total funds raised came to £13,132.52!
The London Landmarks Half Marathon is an event run by Tommy’s charity. This was our first year taking part and had 5 places. We advertised our places and had some incredible people apply. The half marathon took place on the 3rd April 2023 and the total raised from this event was £4,123.50!
We also received small donations from Amazon Smile and Easy fundraising.
Project updates
The biggest project of 2021-2022 was our Neonatal Project. Our aim was to get our butterfly packs into every neonatal unit within the UK. We had received funding from Inspiration Health to carry out this project along with funds we had raised from our events. As this was the first time we had done a large scale project, the planning took a long time. We managed to find a contact, who emailed every unit within the UK to first time out whether the packs were of interest. From every unit that responded, they all confirmed they would like to receive a box. 100% of the units were interested in our project which was fantastic news. In total we planned to send out our boxes to 170 neonatal units. We then decided we needed to update our resources and all of the documents. Throughout 2021-2022 we spent months planning the project. Researching items for our butterfly packs to ensure they were suitable to send out, good quality and from well known suppliers. Once all of our resources and documents were redesigned, we sent out an order. There were almost 90,000 cot cards! From carrying out this project, we learnt a huge amount and are most certainly looking to do this again. The neonatal project finally took place just outside of this accounting year, although all of the work to get it to happen, took place in 2021-2022.
Last year we had been working hard on the Future Learn project, to get the course live. The course has been running well and to date had doctors, nurses, midwives and lots of medical professionals from all around the world take the course. This is a huge achievement and helps the purple butterfly reach more families.
We wanted to focus on growing the charity by ensuring our social medias were up to date and frequently posting. We worked hard on the content we were sharing and this in turn drastically changed the amount of families we reached.
4
THE SKYE HIGH FOUNDATION LTD
(A COMPANY LIMITED BY GUARANTEE)
REPORT OF THE DIRECTORS' (Continued) FOR THE YEAR ENDED 31ST JULY 2022
Plans for 2022-2023
We have a lot planned for next year and are working hard to hit each target that we set. Some targets are small and some are huge, we will meet quarterly to review the progress and plan out the following quarter.
-
Complete the neonatal project and have our packs in every neonatal unit in the UK.
-
Begin to plan and potentially carry out the maternity project, to get our packs into every maternity unit in the UK.
-
Grow our social media accounts, with a target of 1000 followers on Instagram and 10,000 on Facebook. We are also planning to grow our presence on Linkedin.
-
Redesign our website, to make it user friendly and to include more information for families.
-
Have all of our documents translated into as many languages as possible.
-
To work closer with other charities so we are able to recommend families on for further support post neonatal.
-
Carry out two training sessions or talks within either neonatal, maternity or bereavement workshops to help raise awareness of the butterfly.
-
Roll out and start the butterfly funds. We plan to allow families the chance to set up a butterfly fund in memory of their baby and to have them involved in how the money is spent.
-
Grow our resources, i.e. have more content available for families and medical professionals.
Final Summary
Each year we look back on the achievements and work that the charity has carried out. Each year we are so proud of what we do. The amount of families we have helped not only in the UK but across the world is phenomenal and each year we go from strength to strength. Leading into 2022-2023 we are very excited about the plans we have for the charity. The work the trustees do to help spread knowledge, kindness and support will continue and we hope that eventually the purple butterfly will be symbol known worldwide.
5
THE SKYE HIGH FOUNDATION LTD
COIIPANY UMITED 8YGUAwI>
REPORT OF THE DIRECTORS, IConllnu•dl
FOR THE YEAR ENDED 31ST JULY 2022
Stat•m•nt of Dh¢tor•' ll•ip0nts1lIll9&.
Th6 Chthl88 kn aThJ Cornpan5 require the Board of TrLtst005 to prre firw¢wl st•tÉrnfi¢s for exh fiar[al ye
whl¢h ghe • tDJe and f8w viw4 cllh8 stat8 daffr5 01th8 chanty as at th8 end ofth8 fThncial year wd olthe swplus or deficit
olth• chartty. In pparing thoèfflrrdncil siatamonts thè Board to:.
bl
yepare tho fin?1 atern $thOla 17•th unh¥J h)•pwwl•i•lo mm• fvtth•
thèrFty 4Jl continue ln buslne
dl
Jbltttto m&tsrfBI d8pqrlur•¥ ¢JKknB•d •xpknnfyJ in
Tho Diroclor¥ we 50 re¥pwdble for 1•'nia knrLhtè racorda d18ce wfth rtr&sonatAe atturacy at
any Ilrne the fin8ncW po¥kn ofthe cw •r wffi¢48nt lo slM)w •r#J •W•ln th• ¢h•rlW• tr•Nu¢llMi •n#bK
thgm lo ensure thbt the finarKlal stst•rnents comFty wilh C
THE SKYE HIGH FOUNDATION LTD
(A COMPANY LIMITED BY GUARANTEE)
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST JULY 2022
(Incorporating Income & Expenditure Account)
| Notes INCOMING RESOURCES Income Resources from Generated Funds Donations & Legacies 3a Investment Income 3b TOTAL INCOMING RESOURCES RESOURCES EXPENDED Cost of Generating Funds Cost of Charitable Activities 4a Governance Costs 4b TOTAL RESOURCES USED NET INCOMING/(OUTGOING) RESOURCES Balance Brought Forward TOTAL FUNDS CARRIED FORWARD |
Unrestricted Designated Restricted TOTAL TOTAL Funds Funds Funds 202122 2020/21 £ £ £ £ £ 28,063 - - 28,063 5,014 - - - - - 28,063 - - 28,063 5,014 2,606 - - 2,606 14,292 2,342 - - 2,342 613 4,948 - - 4,948 14,905 23,115 - - 23,115 (9,891) 8,485 - 9,600 18,085 27,976 31,600 - 9,600 41,200 18,085 |
|---|---|
Movements on all reserves and all recognised gains and losses are shown above. All of the charity's operations are classed as continuing.
The notes on pages 9 to 14 form part of these financial statements.
7
THE SKYE HIGH FOUNDATION LTD (A COMPA•IY LIMITED 8YGUARANTEEI BALANCE SHEET ASAT 31STJULY 2022 FdI Fund$ SI22 T•gibkn Asi•ii Curr•rfA•s•t• Debtors & Pr•paynwnts C•oh at Bank arwj in Hd Totsl Curr•fitAwts 463 31037 9,6QO 41.437 18,68S Cr•drtor¥: arrount5 falHr oryj y• 7fr) 700 NET CURRENT ASSETS 31.fy)0 41,200 18,085 TOTAL ASSET8 current 51.000 41300 18,085 Cr•dOr.' •rnuTh ili1¥j d1ft fftJr• oft• 10 NET ASSETS 31.100 18,065 of th• ch•1 l>wor•l Fund$ Deslgn•t8d Fund R•i¢d¢t•d Fundi 31.800 31Atr) 9,eoo 9.600 Tot41 Fund• 31.000 41,200 18.085 rMr•ctor•' R••pon8lbllhlM: Th8 Thré¢tor• •ia a•l$fl¢d th•1 frYih• y••r 31•t 2022 th• ¢h•rlllty •nlltba to exeMptn from the quir•monl io ¢bt&n •n wdit und•r 477 of th• 2 aTrJ th•1 Tr) m•mbw or Momr8 haw requlr•J the ¢omp4ny to obt•'n an audrt of it¥ lor Ih• ymr in qUeStK kn fKcordm YAth 8eCtlon 476 01 tha ACL Fkn4wr, In cordance wllh wc¢ion 145 01 tho Ch•rll1ts Act 2011, th• •¢wJnts hm boon 0x•j ty an Ey4nnIr whole report appearnon p48 15. counOrvJ rwdl •nd lh• pr•p¥thn The GountJ have yep4red in G0rthnGe wilh the P•rt 15 rf Ihe CompleS kt 20( aPWl0 to ¢¢rnpOnl ¥ubje¢ to the ¥m•ll regiw Ind JCCWd wilh th• R•ptytirfj StaThJard appl16 In th VK and R•public of Irfjld (FRS1021. with wtion 386 01 A¢t •ntl k)r wep8ring S1on whh trwj #nd f•ir ol tho state of affairB ol Ihe ¢ompony Is Ittts ond ofthe fin¢1 yew8rKI rf its yc<rt8nd k)¥strtheffinwll yw in the raqulrements of tion$ 394 8nd 395 91 4th fv r•Jwrwrthts ol lh• Acl 2t rd•tinp to Acewnts, IO lar ao appbcabkn tothe compY. by LliTethr5 ts...... . ... Signed on their behfby t1£11. . Printed Narrts.. emiLq cANJbJ
THE SKYE HIGH FOUNDATION LTD
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST JULY 2022
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 has 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 but is described in the trustees' annual report.
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 SKYE HIGH FOUNDATION LTD
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31ST JULY 2022
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.
Support Costs
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of the resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
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 the regular appeals for special offerings.
Designated Funds
These funds are funds set aside by the trustees out of unrestricted general funds for specific purposes or projects.
Taxation
The charity is exempt from tax on its charitable activities.
Legal Status of the Charity
The charity is a company limited by guarantee and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity.
Fixed Tangible Assets
Tangible fixed assets for use by the charity, these 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.
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.
Depreciation Expense
Depreciation is calculated at a rate to write off the cost of tangible fixed assets on a reducing balance basis over their estimated useful lives. The rates applied per annum are as follows:
Fixtures and Fittings 25% Reducing Balance Basis
There has been no change to the accounting policies (valuation rules and methods of accounting) since last year.
2. TANGIBLE FIXED ASSETS
The Charity held no fixed asset during this or the previous financial period.
The annual commitments under non-cancelling operating leases and capital commitments are as follows: 31st July 2022 : None 31st July 2021 : None
10
THE SKYE HIGH FOUNDATION LTD
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31ST JULY 2022
3. INCOMING RESOURCES
| Notes a) Donations & Legacies Gifts & Donations b) Investment Income Interest 4. RESOURCES EXPENDED a) Costs of Charitable Activities Advertising & Publicity Bank Charges Equipment Costs Fundraising Costs Office Costs Studio Course Creation Sundry Expenses Telephone Costs b) Governance Costs Independent Examiners Fee 9 Legal & Professional Fees |
Unrestricted Designated Restricted TOTAL TOTAL Funds Funds Funds 2021/22 2020/21 £ £ £ £ £ 28,063 - - 28,063 5,014 28,063 - - 28,063 5,014 - - - - - - - - - - Unrestricted Designated Restricted TOTAL TOTAL Funds Funds Funds 2021/22 2020/21 £ £ £ £ £ 1,056 - - 1,056 - - - - - 66 677 - - 677 667 - - - - 2,409 567 - - 567 208 - - - - 10,800 138 - - 138 57 169 - - 169 84 2,606 - - 2,606 14,292 700 - - 700 600 1,642 - - 1,642 13 2,342 - - 2,342 613 |
|---|---|
11
THE SKYE HIGH FOUNDATION LTD
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31ST JULY 2022
5. RESTRICTED FUNDS
CURRENT FINANCIAL YEAR
| The Neonatal Project PREVIOUS FINANCIAL YEAR The Neonatal Project |
Balance Total 01-Aug-21 Income Expenditure Transfers 31-Jul-22 £ £ £ £ £ 9,600 - - - 9,600 9,600 - - - 9,600 Balance Total 01-Aug-20 Income Expenditure Transfers 31-Jul-21 £ £ £ £ £ 20,400 - 10,800 - 9,600 20,400 - 10,800 - 9,600 |
|---|---|
The restricted funds held are wholly represented by the CIO's cash reserves and are to be expended as specified above.
6. DESIGNATED FUNDS
The Charity held no designated fund during this or the previous financial year.
12
THE SKYE HIGH FOUNDATION LTD
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31ST JULY 2022
7. DEBTORS AND PREPAYMENTS
| Sundry Debtors 8. CASH AT BANK AND IN HAND Cash at Bank and in Hand 9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Independent Examiners Fee |
Unrestricted Restricted Total Total Fund Fund 31-Jul-22 31-Jul-21 £ £ £ £ 463 - 463 - 463 - 463 - Unrestricted Restricted Total Total Fund Fund 31-Jul-22 31-Jul-21 £ £ £ £ 31,837 9,600 41,437 18,685 31,837 9,600 41,437 18,685 Unrestricted Restricted Total Total Fund Fund 31-Jul-22 31-Jul-21 £ £ £ £ 700 - 700 600 700 - 700 600 |
|---|---|
10. CREDITORS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR
The Charity held no long term liabilities during this or the previous financial year.
11. NET ASSETS BETWEEN FUNDS
| Fixed Asset Investments Net Current Assets Long Term Liabilities |
Unrestricted Restricted Total Total Funds Funds 31-Jul-22 31-Jul-21 £ £ £ £ - - - - 31,600 9,600 41,200 18,085 - - - - 31,600 9,600 41,200 18,085 |
|---|---|
13
THE SKYE HIGH FOUNDATION LTD
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31ST JULY 2022
12. RECONCILIATION OF MOVEMENT ON CAPITAL AND RESERVES
The Company is Limited by Guarantee and is a Charity registered with the Charity Commission number 1190970 and is not, therefore, subject to Corporation Tax and does not have a Share capital.
| Profit / Deficit for the financial year Other Recognised Gains Balances Brought Forward Closing Funds at 31st July 2022 |
Total 2021/22 £ 23,115 - 23,115 18,085 41,200 |
Total 2020/21 £ (9,891) - (9,891) 27,976 18,085 |
|---|---|---|
13. STAFF COSTS AND NUMBERS
The Charity employed no members of staff during this financial year (2020/21:None).
14. PAYMENTS TO DIRECTORS AND RELATED PARTIES
No payments were made to Directors or any persons connected with them during this financial year. No material transaction took place between the charity and a Director or any person connected with them (2020/21:None).
15. RISK ASSESSMENT
The Directors 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 Directors have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks.
16. RESERVES POLICY
The Directors have considered the level of reserves they wish to retain, appropriate to the charity's needs. This is based on the charity's size and the level of financial commitments held. The Directors aim to ensure the charity will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The directors will endeavour not to set aside funds unnecessarily.
17. PUBLIC BENEFIT
The Charity acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the charity 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 charity should undertake.
14
INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS Aeport to the trurtel rrbe$ ofThe Skye High F¢)urwJalth Ltd on Ihc accourts fvr tho ywr cr[x1 31 July 2Q22 * (xrt on paoes 7 to 14. 11•8p•etfv• r•$pon$lblllllM trUst•& #NI •xmlm The Charity's tru$teos Iwho are a150 thg dwKtor5 of the company lor the purF¢%86 01 company lawl are responsible lor the preparation ot the frn8n¢iai stsIent& trustees are Sat1 that the audrt reqUIrLent ot Se£on 144111 of the Lharities Act 2011 It Act) does not appty, and that there is Th) requirement in the dcKutnent or Gonstitution of the Charity for th& tr.rtndiirtihg rtf th8 tnJgt88s hAVO tho1 thè finonoèl swement$ b¢+ to Indopon¢Sgnt examinaTlOn. Havlng sat15fied mysew that lh8 chami is not to awlit. iq ¥bJit4e tr iThjer¢Th examinatt, it is MY reBpc¥79tbiliry to:. 81 pxaminè thè accounts und8rs&tK)n 145 ofth8 Art bi io follo%Y in Ili¥ yibyi by Ili¥ Cli¥iily CL¥iiriii¥wi uivJ¥t 14515IILJl uf IlTru A¢t.' and., el 10 8rwe wwher paniojiar maller5 CO10 rny attemKffl. Ba•li of Ind8p•nd•nt •xamln•rfi itat•mwt I conducted my txaminèlion in %ith the Ctn•rnl DiraetionJ oivon by Ihe Chjrrty ¢ommiJakrynèrJ lor Eng18nd & WalR# in r#40 to thè candl11r0 of an indwdent examinatin. reFwr•l lo atrThe. independent examination indudes r&eW ol the accounung reccrts KW Dy ine cTharny ano of Tne ar£ounung SySTems enwioyeo Dy Tne cnarny 8no a ompariwjn Df tho finanGh71 Glotomonts pfcGOThtod with thoGo rowrdo It ¢onoid¢rotion of uny unuouol iterng or di8clo8ures in the far431 Sta18ffnts. and 68ekiThJ 9xG&nal5 frrffi Y as trusw cCorn1r0 such matt8r& Tho purpose ol III¥ ¥Adllli1141ivii i¥ iu ¥¥LdlJli>li dè fdt d¥ wktiiLjt I11 IlY•¥ t¥¥ Ikyti I) l¥tLI1& vl iti¥ CIYdilll¥b l¥yibloI14 al Iliol Ili¥ finn¢il stat•m•nts ComY with th• SORP, ¢)fi a t•Èt 01 wdgn¢g rolwant to thg arn¢unts and diBelcBuf96 in th• finaneial 8totemen I he wttedure5 undertakan (kn pftr4Mae all the dence iw vJld be wuired In an ayrt . and Intormation supp118d by the truste•s In the course of the exorninat is sutrythd to 8LhJit i•s or wulS, and con5e9uenlty I do •xwoss an audit npininn nn Ihft vlrvw clvAn hy thh finil tAlI)mAnlX. #t)d in rtAllr. l #xprAA M Wfii¢)n AX tr) wh#thr thA finAnr.IAI STa[emen ge a irue ana taty wew of alrairs cnanry. my LS Iimttw) TO me rnaTters s¢1 OUT In the STaiemenT I plenned performod rny $0 89 to 8ati8fy rnY that obiadwea ol Iha indopendont eM8mlnatioft aro Aehihvad and finalising thè rw I ntrrt8in vffittÉn xMurnnrA4 freAn ihÈ trIé•1 ()f All mAtorial mAttorn. Ind•p•nd•At ••mlrt•e• •t•t•nsw In tho COUTao ol my cxDrnInlltn. rbo mottor hoa como to rny ottontiDn: whir.h oiv8s rrkP rdnat) CAU> Ir) Ihxt in. any mHt8riAI rèswt. t8 rèquir8n7ts.. . to keep aGccuntsng reGcKds in W•ith sectV ol the Ccryanies Ac¢ 200G', and . to prepare arcDiinls whr.h ar.rThd with thp arrxJiJThting rAcxJr(l%. ¢Y)th with tho ArrUntij rffjuirpmpntq af $pCtn.798 c)f the Companles ACI 2006 anu wftn ms anu prfnups of SlrI of re¢omMW PractlEg." AccDUntlng and Roportry ty Choritr¢ hayv not trffjen rnet". or tn whr.h in ry rymnim allAnlinn thiikl in nrrlpr tn IAnT¢tand nf thA armirtg tn hA rpaGhed. Cdl•ku MAAT Castle View Accountino Ltd N¥w Barii Mudb•ry Lang 6osMarn Chichester W8St Sus5èX P018 BTS tra.. 27111 Wil 2023 15