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2024-12-31-accounts

ANNUAL REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024

WEYMOUTH FOODBANK

(Charitable Incorporated Organisation)

CHARITY REGISTRATION No: 1190974

Castle View Accounting Ltd Ground Floor Offices

53 High Street Arundel West Sussex BN18 9AJ

WEYMOUTH FOODBANK

(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 13 Notes to the Financial Statements
Page 14 Independent Examiner's Report

2

WEYMOUTH FOODBANK

(Charitable Incorporated Organisation)

LEGAL AND ADMINISTRATIVE INFORMATION

CHARITY NUMBER 1190974 DATE OF REGISTRATION 21st August 2020 START OF FINANCIAL YEAR 1st January 2024 END OF FINANCIAL YEAR 31st December 2024 TRUSTEES AT 31ST DECEMBER 2024 Jean-Paul Dervley Helen Miller Amanda Dervley Jacqueline Trent Andrew White Helen May Cross (Appointed 16th April 2024) Ruth Peers (Resigned 10th January 2024) LEGAL STATUS Charitable Incorporated Organisation GOVERNING INSTRUMENT CIO - Foundation Registered 21st August 2020

OBJECTS

The prevention or relief of poverty or financial hardship, in particular but not exclusively in Weymouth and the surrounding area based on Christian principles by; a ) Providing emergency food to individuals and families in need and/or for distribution by Charities or other organisations working to prevent or relieve poverty or financial hardship. b ) Such other means, including (but not limited to) the provision of support or signposting to relevant information and other advisory services.

CORRESPONDENCE ADDRESS Weymouth Baptist Church 18 The Esplanade Weymouth DT4 8DT PRIMARY BANKERS CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ INDEPENDENT EXAMINERS Castle View Accounting Ltd Ground Floor Offices 53 High Street Arundel West Sussex BN18 9AJ

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WEYMOUTH FOODBANK

(Charitable Incorporated Organisation)

TRUSTEES' REPORT

FOR THE YEAR ENDED 31ST DECEMBER 2024

The Trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year to 31st December 2024.

Charity Set Up

Weymouth Foodbank was registered as a separate charity on 21st August 2020. The Foodbank was originally established in 2012 and operated from that time under the responsibility of Weymouth Baptist Church. Once the separate charity was registered, responsibility passed to the Trustees. Weymouth Baptist Church continued to account for the finance while the new charity set up bank accounts. On 27th October 2020, the Foodbank funds held by Weymouth Baptist Church were transferred into the charity.

Objects and Public Benefit

The charity was established with the following objects clause:

“The prevention or relief of poverty or financial hardship. In particular, but not exclusively in Weymouth and surrounding area, based on Christian principles by:

a ) Providing emergency food to individuals and families in need and/or for distribution by charities or other organisations working to prevent or relieve poverty or financial hardship.

b ) Such other means, including (but not limited to) the provision of support or signposting to relevant information and other advisory services.”

We are a Christian organisation motivated by the love and teaching of Jesus. We operate according to Biblical principles of compassion, honesty, integrity, openness, kindness and care for all people, regardless of background or belief. We believe that everyone has a basic right to have food on their plate, dignity and a hope for the future.

Weymouth is a needy town with areas of deprivation. There are many that go hungry through loss of income or an unexpected bill when on low income. Weymouth Foodbank provides a minimum of three days’ emergency food in the form of a food parcel. We also provide support and signposting to other agencies to help with any underlying issues.

We have seen the level of use of the Foodbank increase significantly over the last few years. The cost-of-living crisis has been widely reported on and has significantly impacted Weymouth Foodbank. As well as helping those in temporary need of help because of an unexpected event, we are finding people are needing help on a longer-term basis. Many of our clients are on benefits, which have not kept pace with rises in the cost of living. We are seeing many new clients who have never visited a Foodbank before, including a number who are in work. As the numbers below show, in 2024 we have seen a slight decrease in our referral numbers, but they remain at a very high level and we are still feeding more than 250 people every week.

In 2024 we had 6,855 referrals (2023: 7,148) comprising 2,004 families, 1,517 couples and 3,334 singles. This is a decrease of 4% over last year following a 57% increase in 2023 and a 68% increase in 2022. In total we helped 10,548 (2023: 10,973) adults and 3,210 (2023: 3,183) children. This equates to the provision of about 124,000 meals.

When planning the activities for the period, the Trustees believe that they have complied with the duty set out in section 4 of the Charities Act 2011 to have due regard for Public Benefit.

Activities

The overall aims and focus of Weymouth Foodbank remain unchanged in the year.

We distribute food out of three premises (we call them satellites):

i ) - Weymouth Baptist Church – open Tuesday and Friday mornings. ii ) - Westham Methodist Church - open Monday morning and iii ) - St Francis Littlemoor - open Wednesday morning.

We believe that being open on 4 mornings at locations local to clients, has made us more accessible.

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WEYMOUTH FOODBANK

(Charitable Incorporated Organisation)

TRUSTEES' REPORT (Continued) FOR THE YEAR ENDED 31ST DECEMBER 2024

We have also benefitted from the provision by a local company of a rent-free warehouse (we call it the hub). In February 2024 we moved out of our old warehouse as this was due for demolition and moved into a much-improved warehouse. This was again supplied rent free by the same company. All food donated by individuals and corporates is sent to the hub for checking and storing. Food is supplied to the three satellites from here. The warehouse has allowed us to store and rotate the increased level of food donated in a safe and orderly way. It has also allowed us to take delivery of bulk orders from suppliers to top up the donated food.

We rely totally on a team of around 90 volunteers as we have no paid staff. These come primarily from the churches in Weymouth.

We work closely with other agencies including Citizens Advice, The Lantern, First Point and Christians Against Poverty. These, and many other agencies refer their clients to us to receive food parcels. Where appropriate we refer our clients on to them to receive the specialist help that they need to improve their situation.

Financial Review

The results for the year are shown in the attached financial statements. Income for the year totalled £130,123 (2023: £119,669). The increase in income is largely explained by Council grants, mainly Household Support Grant. We were also successful in generating additional grants from other grant giving bodies. A one-off gift of £10,000 was received in 2023 in advance of a planned warehouse, which was spent in the year. Donations by individuals through our website remained encouraging. We are grateful for a group of people that donate regularly to support the work. We feel that the community and churches of Weymouth have really got behind us.

Expenditure in the year totalled £122,278 (2023 £142,771). The decrease in spend was largely due to a £28,008 reduction in spend on food that we need to buy to supplement food donations. This was partly because of a small reduction in the number of referrals plus a focus by the trustees to ensure that we just provide food that is really needed. Our underlying running costs remain very low as planned. We want as much of our donated money as possible to be used to purchase food to feed hungry people. We spent £10,304 to make our new warehouse fit for purpose, but this was funded by specific one-off gifts to cover this.

The excess of income over expenditure in 2024 amounted to £7,845 which was added to accumulated reserves. Our cash reserves of £70,111 are sufficient to meet our expected needs in the medium term.

Structure, Governance and Management

Governing Document

The charity was established using the Foundation Model constitution, as provided by the Charity Commission, for Charitable Incorporated Organisation whose only voting members are its charity trustees. These were adopted by the trustees on 21st August 2020.

Recruitment and Appointment of Trustees

Trustees have responsibility to manage the financial, legal and administration of the charities’ assets and funds. Trustees are selected and appointed by existing trustees. On 10th January 2024 Ruth Peers resigned as a trustee. Subsequently Helen Cross was appointed in her place on 16th April 2024.

Internal Control and Risk Management

The systems of internal control are designed to provide reasonable but not absolute assurance against material misstatement or loss. The Trustees approve the annual budget and monitor performance against it. Risks are identified and managed. Suitable accounting policies are selected and applied. No significant judgements or estimates have been identified.

The Trustees are responsible for maintaining proper accounting records which disclose with accuracy at any time the financial position of the charity. This includes ensuring they are prepared in compliance with applicable accounting standards and on a going concern basis.

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WEYMoufH FOODBANK (Charttable Irwrated Organisationl TRUSTEES. REPORT (Continued) FOR THE YEAR ENDED 31ST DECEMBER 2024 A full ri managem8nt exeruse Wds ￿rrIed ¢X¥ up of the ¢kwty at¥J at th8 tmg ts VdrehTrJse was acquired. This covered majLY strateg￿. OK￿￿On￿ and fmar¢wl risk to th Weym(yth Fcthgtr•nk ts expwd. Systèms and actiork8 we established to rnfyatett￿ risk& This h8$ ￿¥￿ed in IEar aThl omtinue lo be wthv8d at knst annualty. Duriro 2￿24 we h8d a revw of our Satowding wct&Jre& IB￿N1￿j in Ihe arpYnb718rrt of a new safeguardlng Officer. upjating our 0￿san[l TYLL￿lureS focthfmtsnw Tru5teos' Re8ponslbllttles The tru5tee5 are resp(￿81b￿ lor PTeparir¥J TrL￿. ReF(Kt aThJ the ￿Trar￿la1 statemerts in aCcOrdar￿ with applicabl8 Law and the Generaty Acceptsd AccountirKJ pr5.￿￿kS IGAiPI indLwJwb3 Finanoal Standard 102.. The Financlal RepK)rtiro Standard apFIKxt48 in UK arvj of Irera￿ (Lfvwkd I￿n￿s￿n GeneratyAued A￿mtIng Practice). Th• Charit18$ Act 2011 reqw8 th8 truste￿ to preparg finarKI stat•[￿ for finaneial Ipar gwe a true fa view of the state of atratrs of the CIO ayj ol ts wrF&Ls c th8 CIO tr Ihat rArkd In Jxepadng those finandol statements tho trustee5 are required tr): Sgknt wJ1tsÈ4e a¢¢rxJnlrrfJ a￿1 apFty th8rn consistenty. Observe th8 methc4ts aTMI princwes in Ihe char￿85 SORP. Make I￿ements and eslimales that are rea%)nat4e aThY State wWher apFlvtrAe UK LcountiThJ Stsndanls have b8en foknved sut¥¥ct to any rnatertal d•parture6 Isck>ssd aTrJ 8XF4wwY kn the fina￿￿97 stsiem￿t Prepai• finan081 ststerrrts on th8 corKwn basi5 it 18 inapprowAt• t9 kYgSUrnfr that th8 CIO wll contknuv in eX￿ce. The trustee5 ar8 responsible for ke￿r0 sufflcbnt aeccoJntlTrJ re¢(Kds that (r￿k￿e with r9880fta￿a accuraw at any t1￿ thg financk?I positK)n oftho charity and enable them to anfJJre that the I￿.8[ ststements compty th8 Charittes Act 2011, the Chanty IAccounts and R8PJrt81 RegubtK)ns ￿ an¢ the provi5mS ¢)f Goveming Docum8nt. They aro aL￿ r8sp0n8l￿tr for safeouardww the assets of the charity hentt) rAgPThtao step5 for th• prw•n6on And L4pt•ction of fr¥ud and other Irregularitio& J0..20? 5 Approved by th8 TrLtsB on........................................... .................................................................................. .. Signed on thelr ￿WbyTrY4o8 ............................... Printed Name.. Tr£ftvLcr

WEYMOUTH FOODBANK

(Charitable Incorporated Organisation)

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2024

Notes
INCOMING RESOURCES
Incoming Resources from Generated Funds
Donations, Grants & Legacies
3a
Investment Income
3b
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
2024
2023
£
£
£
£
128,936
-
128,936
118,668
1,187
-
1,187
1,001
130,123
-
130,123
119,669
121,398
-
121,398
141,873
880
-
880
898
122,278
-
122,278
142,771
7,845
-
7,845
(23,102)
62,266
-
62,266
85,368
70,111
-
70,111
62,266

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 13 form part of these financial statements.

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WEYMOUTH FOODBANK (Charitable Incorwrated Organisationl BALANCE SHEEr AS AT 31ST DECEMBER 2024 TOTAL 31-D8c-24 TOTAL 31-Dec-23 Fur Fixe(l Assets Tangl￿e Assets Investments Total FIX￿ As¥•ts Current A55ets Debtor5 & Prepayments Cash at Bank and in Hand Total ¢urrèntAssets 71.468 71M68 71.468 71,468 63,106 63.106 Credhor5: Amounts faftsry within 1.357 1,357 NET cuRREP￿ ASSETS 70,111 70.111 TOTALASSETS Iw curr•nt ￿aIMI￿re5 70,111 70.111 82,266 Cr•dltor& Am¢ymts fath'TrJ dug in rrm tln one yeaT 10 NET ASSETS 70.111 70.111 62,266 Funds of tho Chartty Genaral FunoJ$ R•6trlctod Funds 70.111 70.111 Total Fund• 70,111 70,111 62.266 24. -?_oL£ Appfo¥e¢J by the Tr￿te8$*)￿.............. .................................................................................................................. Slgneil on their bew byTrnsteg ........................... .. ..... ..... Printed Nam8'. _ PA40

WEYMOUTH FOODBANK

(Charitable Incorporated Organisation)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2024

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 1st 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. Perishable and non perishable food items donated to the Charity for onward distribution to beneficiaries are not valued in the Statement of Financial Activity.

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

WEYMOUTH FOODBANK

(Charitable Incorporated Organisation)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2024

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% - Reducing Balance Basis

2. TANGIBLE FIXED ASSETS

The CIO held no fixed assets during this or the previous financial year.

The annual commitments under non-cancelling operating leases and capital commitments are as follows: 31st December 2024 : None 31st December 2023 : None

10

WEYMOUTH FOODBANK

(Charitable Incorporated Organisation)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2024

3. INCOMING RESOURCES

Note
a) Donations, Grants & Legacies
Gift Aid Tax
Gifts & Donations
Grants Received
b) Investment Income
Interest
4. RESOURCES EXPENDED
a) Cost of Charitable Activities
Administrative Expenses
Advertising & Publicity
Bank Charges
Christmas Gifts
Equipment Costs
Food Costs
Gifts & Donations
Health & Safety Costs
Insurance Costs
Sundry Expenses
Utility Costs
Warehouse Servicing Costs
Warehouse Set Up Costs
b) Governance Costs
Independent Examiners Fees
9
Legal & Professional Fees
Unrestricted
Restricted
TOTAL
TOTAL
Funds
Funds
2024
2023
£
£
£
£
8,547
-
8,547
9,177
58,189
-
58,189
69,791
62,200
-
62,200
39,700
128,936
-
128,936
118,668
1,187
-
1,187
1,001
1,187
-
1,187
1,001
Unrestricted
Restricted
TOTAL
TOTAL
Funds
Funds
2024
2023
£
£
£
£
337
-
337
728
263
-
263
271
-
-
-
80
2,008
-
2,008
1,467
385
-
385
747
99,960
-
99,960
127,968
5,475
-
5,475
5,800
23
-
23
96
717
-
717
700
277
-
277
94
893
-
893
2,003
756
-
756
1,919
10,304
-
10,304
-
121,398
-
121,398
141,873
840
-
840
840
40
-
40
58
880
-
880
898

11

WEYMOUTH FOODBANK

(Charitable Incorporated Organisation)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2024

5. RESTRICTED FUNDS

The CIO held no restricted funds during this or the previous financial year.

6. INVESTMENTS

The CIO held no fixed assets investments during this or the previous financial year.

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-Dec-24
31-Dec-23
£
£
£
£
71,468
-
71,468
63,106
71,468
-
71,468
63,106
Unrestricted
Restricted
TOTAL
TOTAL
Fund
Fund
31-Dec-24
31-Dec-23
£
£
£
£
-
-
-
-
-
-
-
-

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Independent Examiners Fees
Sundry Creditors
Unrestricted
Restricted
TOTAL
TOTAL
Fund
Fund
31-Dec-24
31-Dec-23
£
£
£
£
840
-
840
840
517
-
517
-
1,357
-
1,357
840

10. CREDITORS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR

The CIO 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-Dec-24
31-Dec-23
£
£
£
£
-
-
-
-
70,111
-
70,111
62,266
-
-
-
-
70,111
-
70,111
62,266

12

WEYMOUTH FOODBANK

(Charitable Incorporated Organisation)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2024

12. STAFF COSTS AND NUMBERS

The Charity employed no members of staff during this or the previous financial year.

13. TRUSTEES AND OTHER RELATED PARTIES

The only payments made to the Trustees consisted of reimbursements of expenses incurred in furthering the Charity's objects and no direct benefits were received by the Trustees during this or the previous financial year.

No other 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.

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

WEYMOUTH FOODBANK

(Charitable Incorporated Organisation)

INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS

Report to the trustees/ members of Weymouth Foodbank on the accounts for the year ended 31st December 2024 set out on pages 7 to 13.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.

It is my responsibility to:

Basis of independent examiner’s statement

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

  1. which gives me reasonable cause to believe that in any material respect, the requirements:

  2. to keep accounting records in accordance with section 130 of the Charities Act; and

  3. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act

have not been met; or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

K. Collaku MAAT Castle View Accounting Ltd Ground Floor Offices 53 High Street Arundel West Sussex BN18 9AJ

Date: 7th May 2025

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