# **ANNUAL REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023** ## **SADAQAH JARIYAH REWARDS** ## **(SJR) FOUNDATION** (Charitable Incorporated Organisation) ## **CHARITY REGISTRATION No: 1191074** Castle View Accounting Ltd New Barn Mudberry Lane Bosham Chichester West Sussex PO18 8TS 1 ## **SADAQAH JARIYAH REWARDS (SJR) FOUNDATION** (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 ## **SADAQAH JARIYAH REWARDS (SJR) FOUNDATION** (Charitable Incorporated Organisation) ## **LEGAL AND ADMINISTRATIVE INFORMATION** ## **CHARITY NUMBER** 1191074 **DATE OF REGISTRATION** 28th August 2020 **START OF FINANCIAL YEAR** 1st April 2022 **END OF FINANCIAL YEAR** 31st March 2023 **TRUSTEES AT 31ST MARCH 2023** Moynul Ameen Tamer Abdel-Wahab Rayhan Faruk **LEGAL STATUS** Charitable Incorporated Organisation ## **GOVERNING INSTRUMENT** CIO - Foundation Registered 28th August 2020 ## **OBJECTS** For the public benefit, the relief of those in need anywhere in the World by reason of youth, age, ill-health, disability or social or economic disadvantage in particular but not exclusively by coordinating and developing services such as, the provision of clean water, educational and medical funding, the provision of shelter and such other services for those in need as the Trustees may determine. ## **CORRESPONDENCE ADDRESS** ## **PRIMARY BANKERS** 23 Greenham Close London SE1 7RP Metro Bank Plc 1 Southampton Row London WC1B 5HA ## **INDEPENDENT EXAMINERS** Castle View Accounting Ltd New Barn Mudberry Lane Bosham Chichester West Sussex PO18 8TS 3 ## **SADAQAH JARIYAH REWARDS (SJR) FOUNDATION** (Charitable Incorporated Organisation) ## **TRUSTEES' REPORT** ## **FOR THE YEAR ENDED 31ST MARCH 2023** Sadaqah Jariyah Rewards (SJR) Foundation is a UK based charitable organisation that delivers projects mainly domestically and other parts of the world. SJR Foundation are a small but growing collective of passionate individuals who share the same vision for a more just, altruistic and sustainable world. What makes SJR Foundation different from other charities is that our patrons are not just one-off donors but long-term subscribers to our vision whose opinions and suggestions of how SJR Foundations funds should be spent are taken into consideration on a monthly basis through devised surveys. Our main campaign is the SJR’s 10PM Campaign which is whereby donors can become members by joining this campaign by way of a regular monthly donation of £10, collected from all members, at the end of each calendar month this entire amount is donated to the chosen cause. At the beginning of the following month 3 causes are presented to the members, a google link is provided for them to vote for the cause they wish to support. Around mid-month the votes are counted and the cause with the most votes is generally the one which receives the entire donations received. We find and choose causes by listening to our members, the community and both local and international news, through social media by way of what other individuals and charities are promoting. Causes can be anything from a local need that SJR Foundation have identified to co-working with established UK charities and NGOs. We are on Instagram and Facebook where we promote our work. People are able to find out about what we do and individuals have approached us on how they can get involved. Community organisations have approached us directly upon viewing the success of our previous projects such as the successful free funeral service in Elephant & Castle, at Baitul Aziz Mosque. This project was identified, led and managed by SJR Foundation. It addressed not just a need in the community for a local funeral service but also addressed the staggering cost and stress associated with preparing, transporting and organising a funeral during the most difficult time of a bereaved family having lost a loved one. ## **OBJECTIVES AND ACTIVITIES** ## **Objectives and Aims** We at SJR Foundation value every life, we believe every person deserves to live a life of dignity and respect. Basic human rights such as food, water, shelter, sanitation, healthcare and education and a life free from fear, injustice and oppression should be enjoyed by all. We believe in justice, equality, autonomy, in sustainable development and caring for the environment, and in working towards empowering individuals and communities to bring themselves out of poverty. ## **Public Benefit & Statement** The Trustees confirm that they abide by the Charity Commissions guidance on public benefit in complying with Section 17 of the Charities Act 2011 to have due regard to public benefit in meeting its objectives and activities. For the public benefit the relief of those in need anywhere in the world by reason of youth, age, ill health, disability or social or economic disadvantage in particular but not exclusively by coordinating and developing services such as, the provision of clean water, educational and medical funding, the provision of shelter and such other services for those in need as the trustees may determine. To promote the benefit of people living in rural, socially and economically disadvantaged areas anywhere in the world. ## **Achievement and Performance** During the year the charity continued to collect donations from the members of public as well as receiving regular monthly donations of £10 per month from our subscribers to support our 10PM Monthly Campaign. We did however experience a slight banking issue whereby we had to change our Bankers from Counting Up to Metro Bank. Since most of our monthly donations are received by way of a Standing Order of £10 for each and every month from each of our members. Unfortunately, not all donors having managed to update their standing order for their regular donations and this has resulted in a slight loss of our usual donations amounts being received monthly. There does however, appear to be a continuous commitment from most of the users and members to support our charity's activities and new members are joining monthly. The charity provides social welfare, worship and educational support to the community and promotes social awareness among general public. Our main activities and who we try to help are described below: 4 ## **SADAQAH JARIYAH REWARDS (SJR) FOUNDATION** (Charitable Incorporated Organisation) ## **TRUSTEES' REPORT (Continued)** ## **FOR THE YEAR ENDED 31ST MARCH 2023** ## **1. Monthly 10PM Campaign:** This is our main campaign, SJR’s Monthly 10PM Campaign which is the basic concept as to why SHR Foundation was formed, to ensure we regularly and continuously support noble projects on a monthly and consistent basis. This is whereby our donors can become members by joining this campaign by way of a regular monthly donation of £10, collected from all members, at the end of each calendar month this entire amount is donated to the chosen cause. At the beginning of the following month 3 causes are presented to the members, a google link is provided for them to vote for the cause they wish to support. Around mid-month the votes are counted and the cause with the most votes is generally the one which receives the entire donations received. ## **2/. Emergency Relief:** For example, further to the recent devasting Earthquakes encounters in Turkey whereby a huge amount of lives and property had been lost / severely injured and/or displaced. ## **3/. Helping / Feeding the Poor & Needy:** ## **4/. Supporting Places of Worship:** ## **5/. Family Support:** ## **6/. Water Projects:** ## **7/. Health / Medical / Disability Support** ## **8/. Educational Support:** ## **9/. Other areas:** We have also helped facilitate certain religious obligations of our donors by way of performing Qurbani sacrifices in mainly, Bangladesh, for the benefit of the poor and needy. 5 SADAQAH JARIYAH REWARDS ISJRI FOUNDATION (Qwrrtable I[W￿t￿ (kgani5atwl TRUSTEES. REPORT IContinu•dl FOR THE YEAR ENDED 31ST MARCH 2023 Tru8tW8' R•8pon8llSlItI The charrt￿s Act 2011 requlres the trustees to Fry0￿ finartkl ststements lor each finandd year which glve a true and lalr VEW of the 5tste of affair5 of the CK) and of surpbJ5 of the CIO ILY that wri(xJ. kn preparwvJ t1¥￿e fitwnaal stalernents the Irustets a￿ requred lo.. . se￿¢1 gjitable acccxJntsrYJ rolths and apply them consistenuy . Makejudgements a￿A eslimates Ihal are reasLThL4e a￿j pruthnl . Prepare finaKwl stalw1￿ts ￿ the gL¥ry Ct¥Kwn bosi5 unkn r( 15 wwpproprth to we5urne that the CIO will continue in e¥istefice. The trustees are resPJwb￿ keepSro prwr xc(xJnUr¢J recc*ds. whth disclose wlth ￿sl￿tIo accuracy al any Ume the fIn￿r￿￿1 kK)srti(￿ of th8 CIO. They are also lor saleguardThJ the assets of the CIO herKe for takirwJ re850natAe 8tep5 y¢vention dgtg¢th)i of fratyJ and Qthgr irr•3u&rits& 15th Jun• 2023 ApFYoved by the Trwtee8 cfi.................. ............................................................................................................. Signtd on I￿1r b•haN by Trustoè ....... ........ ..... Printed Name.. Ra￿ F4Nk ## **SADAQAH JARIYAH REWARDS (SJR) FOUNDATION** (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**
Investment Income
**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
Transfer of Funds
**TOTAL FUNDS CARRIED FORWARD**|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**2022/23**
**2021/22**
£
£
£
£
11,331
-
11,331
22,523
-
3,500
3,500
2,250
-
-
-
-
**11,331**
**3,500**
**14,831**
**24,773**
9,929
3,750
13,679
29,216
700
-
700
650
**10,629**
**3,750**
**14,379**
**29,866**
**702**
**(250)**
**452**
**(5,093)**
6,396
-
6,396
11,489
(250)
250
-
-
**6,848**
**-**
**6,848**
**6,396**| |---|---| 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 SADAQAH JARIYAH REWARDS ISJRI FOUNDATION (Qwrrtable I[W￿t￿ (kgani5atwl BALANCE SHEET AS AT 31ST MARCH 2023 TotAI 31.Mar.23 Totsi 31-Mar.22 Not• Funds Funds Flx•d A¥Mts Tangible Assets Inveslmenls Total Flx•d Ass•t• Curr•nt As8•ti Debtors & PrepayTh8nts Cash at Bank 8nd In HarKI Tol)I Currerrt As*ts 7.548 7.046 7.046 Cr•dltor•: Amounts lalllr*J due wSthln ono 5 7( 7C 650 NET CURRENT 6,396 TOTAL A8SETS1gJJVJffW IlablUb88 6,396 Cr•dltorn: Amount8 fallNJ d￿* In I￿n one year 10 NET ASSETS 6,396 Fund• ofth¢ ¢h•rfty General Fund$ Restrldwy Funol$ 6,396 Totsl Funth 6,396 151h 2023 Signed ¢)n their bthall by Trustee ........ Prlnted Name.. Rayhan Fan* ## **SADAQAH JARIYAH REWARDS (SJR) FOUNDATION** (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 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 ## **SADAQAH JARIYAH REWARDS (SJR) FOUNDATION** (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% - 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 March 2023 : None 31st March 2022 : None 10 ## **SADAQAH JARIYAH REWARDS (SJR) FOUNDATION** (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
**b) Charitable Activities**
Water Projects
**c) Investment Income**
Interest|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**2022/23**
**2021/22**
£
£
£
£
11,331
-
11,331
22,523
**11,331**
**-**
**11,331**
**22,523**
-
3,500
3,500
2,250
**-**
**3,500**
**3,500**
**2,250**
-
-
-
-
**-**
**-**
**-**
**-**| |---|---| 11 ## **SADAQAH JARIYAH REWARDS (SJR) FOUNDATION** (Charitable Incorporated Organisation) ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2023** ## **4. RESOURCES EXPENDED** |**a) Cost of Charitable Activities**
Administration Expenses
Emergency Relief
Health / Medical / Disability Support
Helping / Feeding the Poor & Needy
Places of Worship
Water Projects
**b) Governance Costs**
Independent Examiners Fees
**9**|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**2022/23**
**2021/22**
£
£
£
£
649
-
649
1,021
1,320
-
1,320
4,360
3,930
-
3,930
2,955
1,950
-
1,950
17,685
2,080
-
2,080
945
-
3,750
3,750
2,250
**9,929**
**3,750**
**13,679**
**29,216**
700
-
700
650
**700**
**-**
**700**
**650**| |---|---| 12 ## **SADAQAH JARIYAH REWARDS (SJR) FOUNDATION** (Charitable Incorporated Organisation) ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2023** ## **5. RESTRICTED FUNDS** ## **CURRENT FINANCIAL YEAR** |Water Project Fund
**PREVIOUS FINANCIAL YEAR**
Water Project Fund|**Balance**
**Balance**
**01-Apr-22**
Income
Expenditure
Transfers
**31-Mar-23**
£
£
£
£
£
-
3,500
3,750
250
-
**-**
**3,500**
**3,750**
**250**
**-**
**Balance**
**Balance**
**01-Apr-21**
Income
Expenditure
Transfers
**31-Mar-22**
£
£
£
£
£
-
2,250
2,250
-
-
**-**
**2,250**
**2,250**
**-**
**-**| |---|---| Restricted funds are wholly represented by the charity's cash reserves and are to be expended as specified above. 13 ## **SADAQAH JARIYAH REWARDS (SJR) FOUNDATION** (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 year. ## **7. CASH AT BANK AND IN HAND** ||Unrestricted|Restricted|**Total**
**Total**| |---|---|---|---| ||Fund|Fund|**31-Mar-23**
**31-Mar-22**| ||£|£|**£**
**£**| |Cash at Bank & in Hand|7,548||-
7,548
7,046| ||**7,548**||**-**
**7,548**
**7,046**| |**8. DEBTORS AND PREPAYMENTS**
Sundry Debtors|Unrestricted
Fund
£
-|Restricted
Fund
£|**Total**
**Total**
**31-Mar-23**
**31-Mar-22**
**£**
**£**
-
-
-| ||**-**||**-**
**-**
**-**| |**9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Independent Examiners Fees|Unrestricted
Fund
£
700|Restricted
Fund
£|**Total**
**Total**
**31-Mar-23**
**31-Mar-22**
**£**
**£**
-
700
650| ||**700**||**-**
**700**
**650**| ## **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-Mar-23**
**31-Mar-22**
£
£
£
£
-
-
-
-
6,848
-
6,848
6,396
-
-
-
-
**6,848**
**-**
**6,848**
**6,396**| |---|---| 14 ## **SADAQAH JARIYAH REWARDS (SJR) FOUNDATION** (Charitable Incorporated Organisation) ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2023** ## **12. STAFF COSTS AND NUMBERS** The CIO employed no members of staff during this or the previous financial year. ## **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. ## **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. 15 SADAQAH JARIYAH REWARDS {SJR} FOUNDATION Ichartable IncorFM)rated Organisationl INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS ReFK)rt to the Irusteesl memt*rs of Sad¥ah Janyah R￿rdS ISJRI FOUThYat￿n on the xo)unts for the year ende(131st March 2023 Set out cffi pages 7 to 15. Rèyetlvè t•*%￿#1b￿l￿l*l oftru•tw• and •x•mlnw The charty's trustees are reSp(￿ible fof the preparnt1￿ of the #ccounts. The charity's trusteej con$rtler that an audit is not requi￿ for thk% year undw Secti￿ 144 of th8 CharitK8s Act 2011 (the Charil*s Act) aThJ thai an irvjependent examirnation Is needed. is my responsibility lo.. exanmne the accounts uThYer sectknn 145 of Ihe Ctsrilits follow th8 proc8dur8s laid in the genernl Dlreetions by the Chprity ConYni88ion lundor 8odion 14515llbl of Charities Act. state whether partKuLqr matters have lo my atlentiL •¥1• of Snd•p•nd•nt •￿mIn•￿* •tal•m Kly ex8min8th)n wa6 cwrled oul In ace(*￿￿• wlth 9￿1 gfven by the Charfty Ci>rnmB8k)n. An examlnatlon Includ86 a rovlow ol the xcountir￿ records kepl by thg trorlty an(1 a cvmparlson of Ihe accounts presenie¢J wllh th088 rècords. It ￿￿0 includes cong￿8rat￿n of any unusual rt8ms ￿ ¢JL8dOsU￿ in tha aceounts. 588king 8xplanalK)ns from th8 tru$tg98 ¢(￿cern1r8j any such matters. Tho pr(￿lUreS undgrtaken do Th)t 811 thg w(1gn¢g that would be required In an audit. and eortwuènity no opinion 18 gNen a$ to ac¢ounls FYw•nl a 'truè and falrf vi*4 and report Iè limited to Iho8e matters set out In Iho st8t•mnt t41ow. Indgpend•nt •xamln•rf• •tst•rn•nt In conntelty)n with my 8xarninaI￿, no rnalter hos ￿rne to my atten1W￿.. whleh gfv•s me roo2onat4e c8u28 to believe ih81 in 8ny n*rt81 re$w￿. th& r&)qvirements'. to ke¢p accounting recor(Is In awdance wlth seclion 130 01 Ch8rilies Act,. 8TrJ to prepare acccwjnts which *eord wilh &¢ounttr¥J records aThY wnpty wlh Ihe accountirvj requirements of the ¢h?ritkn¥ Acl ho￿ rol begn c to whlch, In my oF4nlon. attenlh)n sho￿¢1 t* dravm in ord8r to gngbl8 • undorstsndlng tsf tho a¢¢ounts to bo eached. K. Collaku MAAT Castle View A(tounting Ll New 8am Mudb8rry Lane Bosham Chlchesler West Sussex P018 8TS Date.. 19th June 2023 16